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Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
.... Bangladesh and others...... ...............Respondents Judgment February 22, 2015. Result: The Rule is discharged. Artha Rin Adalat Ain (VIII of 2003); Sections 12 & 33(2) The compliance of provision of section 33(2) of ......terials on record mainly argued that the respondent bank published the auction notice in Daily Bhorer Dak on 10-2-2011 fixing 27-2-2011 for auction asking for 20% earnest money to be deposited at the time of submitting the bid also allowing 30 days time for submitting rest bid amount from the date o......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. ......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. ..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....; February 17, 2015. Result: The Rule is discharged. Sub-Sections 6(Kha) And (7) of the Artha Rin Adalat Ain, 2003 are followed as Separate Status— Legislature has deliberately given sub-sec...... mortgaged properties upon it and fixed 28-11-2011 for presentation and preparation of certificate of sale. At this stage, the petitioner moved this Court and obtained the aforesaid Rule. At the time of issuance of the Rule, this Court, by order dated 15-12-2011, stayed operation of the impugne...... 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 ...... 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 ..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)
....w 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. ......n Act, 1947 and Rule 15 of the Emergency Power Rules, 2007, now pending before the Special Judge, Court No. 3, Dhaka and obtained Rule in Criminal Miscellaneous Case No. 20499 of 2009. 3. At the time of issuance of Rule, all further proceedings of Special Case No. 23 of 2007 were stayed fo...... 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. ...... 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. ..Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
....ported in: 67 DLR (HCD) (2015) 320 ......FIR can be lodged with the concerned Police Station on condition that the concerned Police Station must register the complaint and send the complaint to the Commission within the stipulated period of time. An application of the above provision of law in the instant case clearly stands that the infor......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 ......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 ..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....re. 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.
...... point raised before this Court, was raised before them. The only point raised in the memorandum of appeal before the High Court Division was that the appellant (petitioner herein) was not given time for hearing the opposition case in spite of his request that he was entitled to get a reasonabl......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.
......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.
..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....dy 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. ......titioners have suffered two years seven months for the charge of snatching away cash and kind worth of Taka 4,500. He submits that sentence is at any rate too severe and that both of them, in the meantime, crossed the age of 40 years, in such view of the matter, their sentences may be reduced to the......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. ......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. ..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
....
Vs.
The Commissioner of Taxes, Taxes Zone-03, Dhaka..………………....Respondent
Judgment
January 14, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
The Income T......entitled to file the appeal before the first appellate authority, which, as it appeared to the court that, considered the matter in a very whimsical manner and rejected the appeal as being time barred and hence upon consideration of section 83(2), 177, 154(3) of the Income Tax Ordin......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....(6th floor). Dhaka, Bangladesh.…………………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions fo......being proved by adequate evidence..... The provision of section 83(2) is the protection to the assessee of Income Tax, since the DCT concern writes the assessment order in his personal time in the absence of the assessee or his authorized representative.....(12 and 17)
Cases Refe......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....The leave petition is accordingly, disposed of with the above observations and directions.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 127.
...... disposed of.
Offence punishable under section 27 of the Ain is distinct offence and no notice is required by the Commission for prosecution of an offender in respect of the offence.
At the time of hearing the leave petition Mrs Mahmuda Begum, learned Advocate-on-Record for the petitioner ......eal on merit afresh.
The leave petition is accordingly, disposed of with the above observations and directions.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 127.
......eal on merit afresh.
The leave petition is accordingly, disposed of with the above observations and directions.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 127.
..
Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6
..... Aanisul Huq, House No. 80, Road No. 23, Block–A, Banani, Dhaka..........................Assessee-respondent
Judgment
January 7, 2015
Result:
The Income Tax Reference Application is rejected.
Lawyers Involved:
Shaikat Basu, AAG with Nasrin Parvin, AAG—For I......g with the learned Assistant Attorney General Mr. Shaikat Basu appeared on behalf of the Taxes Department, while the learned Advocate Mr. Sarder Jinnat Ali, represented the Assessee-respondent at the time of hearing of the instant Income Tax Reference Application.
Argument of the Commissioner-a......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....xes Zone-5, 28/F, Segun bagicha, Dhaka……………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. ......t that the assessee-applicant BRAC is not exempted from paying the income tax, therefore, any further deliberation on the similar questions shall be nothing but wastage of valuable court’s time..............(6) As the income of the assessee organization is expended directly......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: ......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: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....d.
This Case is also Reported in:
...... tax at source from the interest of the term deposits when the interest itself has neither been credited nor paid to the Accounts of the payee for the term of the deposit have not been matured at the time of filing the return.
The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984)
Sec......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
...., Chittagong, Bangladesh.………………....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions f......clusion.
2. Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29 was justified in maintaining higher estimate of sales by clubbing vat and at the same time applying higher rate of gross profit and breach of the provision of section 35(3) and without r......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....rt Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Singer Bangladesh Ltd and 21 another ........Petitioner Vs. National Board of Bangladesh.............. Respondents Judgment December 15, 2014. Res......found in paragraph 3 of the impugned order that the Deputy Commissioner of VAT department made a demand to the assessee company (the petitioner) under section 55 of the VAT Act allowing 10 (ten) days time to deposit the amount asked by them in the government treasury by challan. Notably as it appear......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 ......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 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
.....
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......0-7-2012.
10. The defendant-respondent Nos. 1 and 2 contested the FMA separately.
11. Mr. Subrata Chowdhury, the learned Advocate appearing for the plaintiff-appellants, submits that at the time of the auction sale the market price of the (Ka) scheduled property was about Taka 6 crore, but......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....sp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: ......t: there are 2 mandatory components of this provision of law namely, the contract must be a written registered instrument and the balance amount of consideration must be deposited in the Court at the time of filing the suit for specific performance of contract, however, the plaintiff-petitioner in o......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....resent:
Md. Ashfaqul Islam J
Md. Nazrul Islam Talukder J
Mostafa Kamal Sazu and others................Petitioners
Vs.
Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents
Judgment
December 8, 2014
Result:
The Rule Ni......& F license under Rules 5 and 6 of the Rules, there is no requirement for sitting in written and viva voice examination....... (8)
Since the petitioners did not get reference license in time by the action of respondent No. 6, the same has caused serious hamper and disruption in ca......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
....aintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December 4, 2014. Result: The rule is discharged. Artha Rin Adalat — Its Jurisdiction— Execution of Decree— In executing the decree Arth......e real point, therefore, of the present argument is that the Act should be so interpreted that the Government should not be put to extra cost when it has been unable to com-, plete its plan at a time. This seems to me to be a strange argument. First, there is no reason why the Act should provid...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
.... kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......ioner is permitted to submit a fresh Bank Guarantee, containing similar terms and conditions, for Taka 68,17,617 in favour of the BTCL and then to withdraw the existing one and to renew the same from time to time, till the dispute is resolved finally."; that thereafter the said order passe......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
..
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)
.... to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......n to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directory in Nature and Not the Mandatory Provisions of Law— So far the time limit is concerned the Rule prescribes to conclude the investigation within 60 'days in two......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
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