Search Options
Judgment Advanced Search
Displaying 41-60 of 3784 results.
....)
Present:
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Res......f arrest may be issued to secure their presence, in Form No.1 (contempt), Appendix-III, of the Supreme Court of Bangladesh, (High Court Division) Rules, 1973.
I find no prima facie case, at this stage, against 2(two) other persons alleged to have committed contempt. So, no Rule is issued, at th......ersonal interest is therefore involved. These are accepted rules in the dispensation of justice in contempt cases. It may be emphasized here that in this context when the Judge takes up the proceedings or acts in response to direct contempt the proceedings are not to take the form of the t..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ent December 3, 2014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it ......vocate also submits that there is no any evidence in the record to show that the system of the godown or shed did not allow anybody to bring out any goods from the shed. So, there is no scope at this stage to say that the appellant was not in a position to bring out the said scrap outside of th......ed so that they can get a report within the shortest possible of time and also to create logical legal pressure upon the Investigating Officer so that they file the report in time but not to stop the proceedings as a whole. She also submits that this direction is not mandatory at all rather it is si..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....cheque that for consideration the cheque was drawn in his favour but this presumption is a rebutable presumption. Presumption— A Rebutable Presumption— Presumption means to take anything without verification or prove or in other words an idea that is taken to be true on th......ground that for the wrong advice of his Advocate he did not get chance to contest in the case, so, the said wrong advice or misinformation is nothing but a myth which has been introduced at this stage to awaken the sympathy of the Court. 22. The learned Advocate also submits that had he be......ich he pleaded not guilty and claimed to be tried. Thereafter the accused moved the High Court Division filing a Criminal Misc. Case being No. 5938 of 2011 under section 561A of the Code to quash the proceeding as a whole and the High Court issuing the Rule on 15-2-2011 stayed all the further procee..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....lso discriminatory inasmuch as some other Officers of similar rank and status were allowed to continue their service. 8. No affidavit-in-opposition was filed by the writ-respondents in any of the writ petitions. 9. The 3(three) writ petitions were heard by the two separate D......in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......1 = 9 BLC (AD) 207 and took the view that the persons in the service on equal footing were entitled to get the benefit as directed by the Court in a writ petition, though they were not parties to the proceeding; in view of the decision in the case of AFM Mustafizur Rahman (supra), the writ-responden..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....n Commission (Officers and Employees) Service Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick for promotion of any officer of the Commission to the next higher post. Along with his seniority, merit of the office...... 26. It transpires that on the plea of non- existence of any vacancy in the post of Director of the Commission, the petitioners were not considered for promotion in the past. But at a subsequent stage, Mr. Md. Mizanur Rahman along with the petitioner Nos. 2 and 3 were considered for promotion b......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....d ex-parte against him. 13. We find from the impugned judgment that the High Court Division observed that defendant No.2 filed written statement in the lower Court, but did not contest nor filed any documents in support of his claim nor did he make any specific assertion in respect of his claim......ered by the trial Court to see whether the documents referred are relevant to the case in hand and whether relying on those documents saham can be allotted. There is no bar to allotting saham at this stage in a suit for partition....(14) Lawyers Involved: Kh. Safiuddin Ahmed, Advocates, in......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... Boundary Specification— The description of the land must be specific with its boundary and if it is found that the land described in the schedule of the plaint suffers from any vagueness or unspecification the plaintiff must suffer.....(15) Credible Evidence— ......substantiate the plaintiff's case they have adduced four witnesses. The witness No.1 is the plaintiff No.1 himself Md. Mostafizur Rahman. The plaintiff No.1 in his testimony admits at a stage that the deeds of exchange are of more than 38/39 years and the recent survey was completed in......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....8 issued by Bangladesh Bank was justified in maintaining inclusion of re-valuation reserve on HFT treasury bills as income of the applicant, in as much as the reserve does not represent income out of any transfer.
9. Whether, in the facts and on the circumstances of the case, the Tribunal u/s. ......se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......nce applications are directed against the order of the tribunal, which exercises adjudicating power as a last court of appeal in the taxes department, as such any legal question involved in the whole proceeding can be brought before the High Court Division in a reference application. Because, the en..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....estigate into a cognizable offence, no order of a Magistrate is necessary. Investigation is totally a different concept from that of inquiry. Inquiry is always to be made by a Magistrate or any person as may be directed by the Court, whereas, the investigation has to be made by a Poli......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......t;inquiry" includes every inquiry other than a trial conducted under this Code by a Magistrate or Court." (L) "Investigation". "Investigation" includes all the proceedings under this Code for the collection of evidence conducted by a Police-Officer or by any p..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....cover the whole situation.
4. It has been asserted in Income Tax Reference Application No. 195 of 2014 that the Assessee-applicant is a businessman and also share-holder of a private limited company named, M/S. Spectra S.N. Tex Limited. The Assessee-applicant derives income from business and ot......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
...... of the Income Tax Ordinance 1984, being a higher authority of the Deputy Commissioner of Taxes under the provision of section 5(3) of the Income Tax Ordinance 1984, is empowered to approve the proceeding and assessment made under section 93 of the Income Tax Ordinance 1984 as provides under t..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....984 the Review petition is very much maintainable under Section 121A of the Income Tax Ordinance 1984 if it is accompanied by a fee of two hundred taka and a declaration as to non-submission of any appeal ...........(9)
The finding of the review authority with regard to the rejectio......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
...... better appraisal;
Income Tax Ordinance 1984
Section 121A. Revisional power of Commissioner.-
1) The Commissioner may on an application made by the assessee, call for the record of any proceeding under this Ordinance in which an order has been passed by any authority subordinate to hi..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
.... September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court may not insist for expert's opinion, but where the ...... be to go for microscopic enlargement and expert advice since the science of examination of signature, writing, etc. for determination of similarity has advanced enough and it has reached to the stage of accuracy and certainty as well as expertise skill is also available." 14. Conside......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
....pon complying the provision of the said section 82BB of the Income Tax Ordinance 1984….A return filed under the provision of section 82BB(1) of the Income Tax Ordinance 1984 can be reopened by any other manner other than the provision of section 82BB(3) of the Income Tax Ordinance 1984.............es, filed by the instant assessee-applicant, being ITRA No. 67 of 2010, 68 of 2010, 05 of 2014 and 06 of 2014 and therefore further deliberation on the issue of question No. 4 by this court will be wastage of courts valuable time and only annexation of said decided issue in this judgment shall suffi......owered the Commissioner, with prior approval of the board, to direct the Additional Commissioner of Taxes to exercise the power and function of the Deputy Commissioner of Taxes for the purpose of any proceeding in respect of any case under the Ordinance.
5. It has been further asserted that the..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....lip;....... (30) The right of pre-emption comes into existence after a valid, complete and bonafide sale, i.e. after the title has passed to the purchaser, and cannot be exercised in the case of any other alienation. The right to pre-emption is very special in its character. It is founded ......ties, and the question whether the vendor is bound to offer the property to his co-parcener before selling it to a stranger, is an illustration of what I mean, a difficulty which was felt at an early stage by the Muhammadan jurists themselves. The following is a text from Aini, a commentary upon the......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....n can be raised against the source of such undisclosed income by the DCT concern since the provision of Paragraph-2 of the S.R.O. 98 of 2007 categorically restricted the income tax department to make any further action against such non-discloser of undisclosed income........(10) The DCT concern......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......DCT concern issued a notice under section 130 of the Income Tax Ordinance 1984 due to the non-submission of income tax return under the requirement of section 93 of the Income Tax Ordinance 1984. The proceeding started by the DCT concern under section 93 of the Income Tax Ordinance 1984 is quite jus..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....er 11, 2014. Result: The petition for leave to appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) & 173(3B) Whether or not the investigation done in any case subsequent to the submission of a charge-sheet after the initial investigation is......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......'s Bazar, which was summarily rejected. 7. Thereafter, the informant moved the High Court Division filing an application under section 561A of the Code of Criminal Procedure for quashing the proceeding of the case pending against accused Ayatun Nahar and obtained Rule. 8. By the impugn..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....Commission, Dhaka. Inherent Power under Section 561A of the Code It is pertinent to make a note of that inherent power under section 561A of the Code of Criminal Procedure can be invoked at any stage of the case even after conclusion of trial if it is necessary to prevent the abuse of the ......ission, Dhaka. Inherent Power under Section 561A of the Code It is pertinent to make a note of that inherent power under section 561A of the Code of Criminal Procedure can be invoked at any stage of the case even after conclusion of trial if it is necessary to prevent the abuse of the Cour......of Criminal Procedure for quashing the proceeding lodged against him. However, a Division Bench of this Court by judgment and order dated 10-9-2007 made the Rule absolute and quashed the instant proceeding so far as relates to accused Nurul Anowar. 6. However, after framing of charge, the ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
........... (20) The sign of applying the provision of section 84 is the service of notice under section 79 or 83(1) of the Income Tax Ordinance 1984 unless such provision is complied with any assessment order made as best judgment assessment is a palpable illegality having no legal impli......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......rcumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority below that the Bank transaction is the basis of income and material for the proceeding under section 83A(5) & 93 of the Income Tax Ordinance 1984. 2. In the circumstan..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....ife respectively along with award of fine. He further submitted that the respondent was absconding all along and the positive evidence of the victim as well as other witnesses was not controverted in any way and hence the trial Court rightly convicted and sentenced the accused respondent and th...... the rickshaw and stopped her in front of Monir Bakery at Borhanuddin ghat and they were taken inside the bakery. The accused persons talked with the informant party in different ways and at one stage they started beating the informant and her uncle and she was taken to a nearby garden towards ...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 52 The Income Tax Rule, 1984; Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable the Gas Company to pay income tax in advance, to be deducted at the payment stage by the deducting authority. In......n 52 The Income Tax Rule, 1984; Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable the Gas Company to pay income tax in advance, to be deducted at the payment stage by the deducting authority. In practice the consumer does not pay the gas bill directly to the......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
95959581958991629681916596009680956496659666898096699605968888629578969588589706