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Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... 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. ......ree.... (18) Artha Rin Adalat shall follow and apply the Code as a Civil Court in exercising its jurisdiction, powers and functions while adjudicating any dispute between the parties before it including execution of its decree insofar as it is not inconsistent with the provisions of s......party. It may be directors are involve in getting loan and even company may be a fictitious entry, then also as per provisions of Artha Rin Adalat Ain, 2003, sharers of a company cannot be impleaded, money suit under general civil law can be filed for realizing money against the directors. Artha Rin..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....t during the continuance of the business, without having reasonable cause, BTCL has asked the IFIC Bank Limited to encash the said Bank Guarantee; that the amount (US$ 83,142.33 = BDT 68,17,617) claimed by BTCL was a disputed one and also much less than the amount of the said Bank Guarante......llip;…...... (28)
Accepted Rules in the special consideration of Justice in Relation to Contempt Cases—
The duty of a Judge sitting to punish the Court's own contempt, therefore, means to prevent and stifle any damage to public confidence in an important organ of the ......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
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Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....n the Court of Joint Metropolitan Sessions Judge 6th Court, Dhaka for trial where on 1-12-2010 charge under section 138 of the Nl Act was framed against the accused to which he pleaded not guilty and claimed to be tried. Thereafter the accused moved the High Court Division filing a Criminal Misc. Ca......hellip;.........Opposite Parties Judgment December 2, 2014 Result: The rule is made absolute. Negotiable Instruments Act (XXVI of 1881); Section 118 Holder in Due Course for Consideration– Whenever a person will be holder in due course he must become holder i......f the judgment by the trial Court the petitioner did not get any chance to know about the scope of the Rule. 14. The learned Advocate also submits that since the petitioner did not take any money as loan or in other form, from the complainant Md. Abdul Karim, so he (accused petitioner) had..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....as right in upholding such estimate?
(3) Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was right in upholding the disallowance of the applicant’s claim on account of foreign exchange rate fluctuations on long term foreign loan when the genuinenes......
The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue departmen...... Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ed by the assessee, disregarding the return and the audited statements of accounts completed the assessment computing total income of the assessee at Tk.13,60,58,068/- by disallowing various expenses claimed in the profit and loss account, rejecting the assessee’s trading result and applying a......g……Applicant Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……Respondent Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. ......me Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....me being, in the service of the Republic or of any Corporation, nationalised enterprise or local authority or who, on the basis of having at any time been in the service of Pakistan, purports to claim any right to employment in the service of the Republic, but does not include any person w...... of August 2011 in Writ Petition Nos.1161 and 296 of 2011). Civil Appeal Nos. 30, 31 and 32 of 2012 Judgment Md. Abdul Wahhab Miah J. - Though the civil appeals (CAs) and the petitions for leave to appeal (CPs) have arisen out of separate judgments and orders of the different Div......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. ..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)
....officers of the Government on deputation. Since the inception of the Privatization Commission, there have been 4(four) Deputy Directors including the petitioners. These Deputy Directors pursued their claim for appointment as Directors of the Commission from time to time as per the Service Regulation...... 2014 Result: Rule is disposed of. The promotion of the Officers and Employees— Privatization Commission (Officers and Employees) Service Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick......, 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
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....referred to the provision of section 92 of the Evidence Act and held that the oral and extraneous evidence contradicting the contents of a written instrument is not admissible. 16. The claim of defendant No.2 that there was an oral agreement for sale prior to the bainanama of the plai...... absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff filed Other Class Suit No.151 of 1992 in the Court of Senior Assistant Judge, Sadar, Mymensingh, praying for specific performance of contract alleging, that her husband taking lease of the suit land from t......and the plaintiff proposed to purchase the same at a consideration of Taka 45,000. Defendant No.1 executed a bainapatra in favour of the plaintiff No.1 on 8-11-1989 receiving Taka 2,000 as baina money. The defendant also received Taka 3,000 on 23-1-1989, Taka 5,000 on 4-4-1991 and Taka 5,000 on..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....leaving Aftab Uddin and Dudh Miah as sons and four daughters, namely Zahura, Hefeza, Mursheda and Afela. The further case of the plaintiffs is that they possessed land in excess of property they have claim to and prayed to the defendants to get their share partitioned amicably/failing which they hav......bsp; November 20, 2014 Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were adm......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)
....irs of Syedunnessa i.e. the defendant's No. 34-51 and Waziullah got 77 decimals of land in suit plot No. 1735. In the suit land the defendants had no right, title and possession but they are claiming the suit land by way of collusive exchange deeds. Further case of the plaintiffs is such th......the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants is no ground for awarding a decree in favour of the plaintiffs….(15) Case Referred to- Syed......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
....espectively the meaning of capital and reserve.
6. Whether, in the facts and on the circumstances of the case, the tribunal under section the159 (2), instead of accepting of deletion so far claim its relates to alleged perquisites, is judiciously, in holding the opinion that the DCT is com......, 2nd Twelve Storied Building (6th floor), Segunbagicha, Dhaka, Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Quest......ated 25.6.2001 and circular No. 5 dated 5.6.2006, as has been shown to this court, that the Bangladesh Bank, in circular No. 5 dated 5.6.2006, has directed the Private Banks to keep certain amount of money as provisions in the following manner;
Maintenance of provision:
(a)(i) Banks will b..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....ive of the Assessee-applicant conducted hearing before the DCT concern and relied upon all the evidences as have been submitted therein. But the DCT concern upon disbelieving some of the expenditure, claimed to have been incurred by the Assessee-applicant, denied to accept the same as allowable expe......
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
......le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....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:
......bmission of any appeal ...........(9)
The finding of the review authority with regard to the rejection of the Review shall be erroneous while the pre-conditions, as laid down in the aforementioned provision of section 121A of the Income Tax Ordinance 1984 are categorically complied ......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:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....e.
B. Whether on the facts and in the circumstances the applicant is entitled to 21/2 % depreciation on the Bangabandhu Setu amounting to Tk. 80,18,22,380.00 in the assessment year 2007-2008 and claimed by the applicant.
C. Whether on the facts and in the circumstances the Taxes Appellate ......ant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest......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:
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Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......issed. When a supplementary charge-sheet is submitted on the basis of fresh evidence Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet is submitted, for example by adding name of accused person (s) who had not been included in the initial charge-she......gladesh Bank under Bangladesh Bank Staff Regulations, 2003. Furthermore, Money Suit No. 3 of 2007 was instituted in the Court of Joint District Judge, Barisal for recovery of the said misappropriated money and the said suit was decreed ex-parte on 20-7-2011 for an amount of Taka 46, 49,008.95 with i..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......nvicting the accused-appellants (the respondents herein) under sections 409/109 of the Penal Code read with section 5(2) of the Act II of 1947 and sentencing them to suffer rigorous imprisonment for 2(two) years and to pay a fine of Taka 25,000 each, in default, to suffer rigorous imprison......hey collected from different motor owners as vehicle licence fees. The High Court Division was not correct at all to hold that in the absence of blue books this allegation of misappropriation of money collected as licence fee from vehicle owners was not proved. The counter foils of Tax Token is..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....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 ......er........................Respondents Judgment 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 m...... the plaint, entered into a contract with the plaintiff on 20-11-1986 for sale of the same at a consideration of Taka 50,000 and on receipt Taka 45,000 out of that stipulated consideration as earnest money executed a bainapatra in favour of the plaintiff on the stipulations that he would execute and..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....vision Bench-01, Dhaka was justified maintaining disallowances of “provision for classified assets and diminution value of investment in shares and bonds” and apart from other expenses as claimed in the profit & loss accounts discarding book version. (II) In the circumstances an...... (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent. Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......i) of the Ordinance. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 2 (34) Under section 2(34) of the Income Tax Ordinance 1984, accrued income or deemed to be accrued money is defined as income.................(14) Lawyers Involved: Mosharaf Hossain, Adv.&m..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....e-applicant conducted hearing before the said Additional Commissioner of Taxes, LTU, Dhaka under protest. The said Additional Commissioner of Taxes passed his assessment order disallowing some of the claimed incurred expenditure and reconstituting the business account, enhanced the total income of t......t (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest......the result, the Income Tax Reference Application is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....Taxes made under section 120 of the Ordinance. Therefore, first appellate order on the above contentious issue is upheld.”
(Underlined by us)
18. There is no dispute that the assessee claimed to have obtained loans from three companies, namely, Transom Electronics Ltd., Transcom Dist......Unit (LTU), Shegun Bagicha, Dhaka-1000……………………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination are answered in the affirmative and in favour of revenue departmen......ture is not entitled in the event of liquidation to participate in the surplus assets;
(ii) any advance or loan made to a shareholder in the ordinary course of its business, where the lending of money is a substantial part of the business of the company;
(iii) any dividend paid by a compan..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
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