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Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)

....r of stay granted earlier by this i  Court is hereby recalled and vacated. Communicate this order at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 354   ......ame Division Bench, the writ petition can be heard on merit without hearing the peti­tioner. ...... (8) When cases of Criminal and Civil proceeded concurrently— The proposition of law which is consistent and no longer a resintegra is that a criminal case and civil case though ari..

Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0

Nurul Huda (Md.) Vs. State, represented by the DC, Lalmonirhat, 2015, 44 CLC (AD)

....from the date of his conviction; so, let the accused be set at liberty at once, if not wanted in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 231. ......Yasmin Rumi, was given in mar­riage to the accused. At the time of marriage, the accused demanded dowry of Taka 50,000, but he gave Taka 20,000. After marriage, his daughter went to her father-in-law's house and started liv­ing there. After 6/7 months of her marriage, his daughter inform..

Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18

Hafizur Rahman Nafor Vs. Secretary, Ministry of Home Affairs and others, Secretary, Ministry of Home Affairs and others, 2015, 44 CLC (HCD)

....o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 279   ......sued by the respondent No.2 so far as it relates to serial No. 8 cancelling the petitioner's Arms Licence No.31/98 (Annexure-'A' to the writ petition) should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th..

Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23

Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)

....ed time from the date of knowledge of the registration of the sale deed. Accordingly, the leave petition is dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 210. ......section 60 of the Registration Act on 20-7-1974, that is, he did not file pre-emption within four months from the date of registration of the disputed deed, the High Court Division committed error of law in not holding that the application for pre-emp­tion was barred by limitation. 5. Mr. K..

Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24

Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)

....t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ......Sub-Registry Office, Khulna and sale deed No.5352 dated 25-4-2011 (Annexure-B-1) of Sadar Sub-Registry Office, Jessore should not be declared to have been made by the respon­dent No.1 without any lawful authority and is of no legal effect." 2. The back ground leading to the Rule, in sh..

Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7

Durnity Daman Commission, represented by its Chairman, Dhaka Vs. M Sahabuddin Ahmed and others, 2015, 44 CLC (AD)

....t cannot quash a proceeding. The judgment of the High Court Division is set-aside. This petition is accordingly disposed of. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 176 ......, 7 Court, Dhaka. 2. We have perused the FIR, the Police report and the impugned judgment of the High Court Division. Learned counsel appearing for the petitioner has raised a technical point of law and submits that the respondent M Sahabuddin Ahmed was fugitive from justice and he never appear..

Category: Constitutional Law | Date: 19 Feb, 2015 | Hits: 9

Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)

.... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ......ted 24-11-2011 (Annexure-D-2) passed by the Joint District Judge and Artha Rin Adalat, 1st Court, Jessore in Artha Rin Execution Case No. 11 of 2007 should not be declared to have been passed without lawful authority and is of no legal effect. 2. Short back ground facts, relevant for the dispos..

Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4

Ali Haider Chowdhury Vs. State, represented by the DC, Dhaka and another, 2015, 44 CLC (AD)

.... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147.   ......ring investigation and that continuance of this criminal proceeding against him in an abuse of the process of the Court and that the High Court Division without considering this important question of law discharged the Ruleand, as such, the impugned judgment should be set-aside. 7. We have cons..

Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16

Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)

....by recalled and vacated. The office is directed to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ......˛āĻž (Trap Case) āĻĒā§āϰāĻ¸ā§āϤ⧁āϤ āĻ•āϰāĻŋāϤ⧇ āĻŦāĻž āĻĒāϰāĻŋāϚāĻžāϞāύāĻž āĻ•āϰāĻŋāϤ⧇ āĻĒāĻžāϰāĻŋāĻŦ⧇āύāĨ¤” There is no bar in catching red-handed any person by any law enforcing agency if the Commission has not been informed or assis­tance of Commissioner is n..

Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4

Sohan Kumar Agarwala Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another, 2015, 44 CLC (AD)

....tions made hereinbe­fore. We make it very clear that the Registrar himself shall hear and dispose of the matter. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 213.   ......artment of Patents Designs and Trade Marks and another................Respondents Judgment   February 9, 2015 Result: The petition is disposed of. Question of law of substantial importance Question raised before this Court was not raised either before th..

Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20

Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)

....tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......ned Deputy Attorney General, submits that the prosecution has been able to prove the ingredients of section 394 of the Penal Code against petitioners beyond all reasonable doubt, there is no error of law in the judgment and order of conviction and sentence passed by the Courts below. 9. The cha..

Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5

Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka, 2015, 44 CLV (HCD)

....tive and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. This Case is also Reported in:     ......ash;The Assessee-applicant Star Vegetable Oils Limited filed the instant Income Tax Reference Application, under section 160(1) of the Income Tax Ordinance 1984, formulating the following question of law, seeking opinion from this court; “In the circumstances and facts whether the Taxes A..

Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1

Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled Vs. The Commissioner of Taxes, Taxes Zone-14, 2015, 44 CLC (HCD)

....of the account, save and accept the statutory disallowances. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......o. 163 of 2014 And I.T. Reference Application No. 170 of 2014. Judgment AFM Abdur Rahman J.— These 3(three) Income Tax Reference Applications having involved the question of law based upon similar set of facts, have been heard analogously and now disposed off by this single..

Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000 Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka, 2015, 44 CLC (HCD)

.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......(Rule No. 141 (Ref) of 2011) Income Tax Reference Application No. 156 of 2006 (Rule No. 143 (Ref) of 2011) Judgment Zinat Ara J.— More or less similar facts and questions of law are involved in Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of ..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)

....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in:     ...... 2005 (Rule No.141(Ref) of 2011) Income Tax Reference Application No.156 of 2006 (Rule No.143(Ref) of 2011) Judgment Zinat Ara J.- More or less similar facts and questions of law are involved in Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of ..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58

The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......orally, which has been accepted by the wife and declared in her income tax return along with submission of an affidavit declaring the gift sworn in by the husband. This affidavit being the proper and lawful document has to be taken into consideration and no other document is required to prove the sa..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....uestion in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Vs. Bangladesh Rural Advancement Committee (BRAC) 51 DLR (1999) 152. 3. Whether in the facts and circumstances of the case the Tribunal was justified in holding that the AJCT had overlooked the law as well as the fact that income of a person to be exempted under the provisions of paragraphs 1 ..

Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0

International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 2014, 43 CLC (HCD)

....nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......negative and in favour of assessee. Questions formulated for determination: A. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, is justified in law in disallowing Tk. 5, 61, 17,329.00 (Five crore sixty one lac seventeen thousand three hundred t..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ed in negative and in favour of the Assessee-applicant. However, there shall be no order as to costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ...... 1984; Rule 65C On the basis of the provisions under rule 65C of the Income Tax Rules 1984, the issue of allowing expenditure in respect of free sample distribution being a question of law was required to be considered by the appellate authorities. In the instant case, while the first..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ...... 5065 of 2014. Judgment Md. Ashfaqul Islam J.— All these writ peti­tions are heard together and disposed of by a sin­gle judgment as there involved common question of fact and law. 2. In Writ Petition No.3606 of 2010 on an application under Article 102 of the Constitutio..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5