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Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....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   ......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   ...... Ashish Ranjan Das J  Onil Kuar Podder and others ...........Defendants- Purchaser-Appellants Vs. Mostafa Unuch…………...................Plaintiff-Preemptor- Respondent Judgment     September 15, 2014.    ......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

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d 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: ......d 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: ......Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applican......প কর কমিশনারকে এতদ্বারা নির্দেশ প্রদান করা হইল। 12. The CT(Appeal) while considering the ground No. 3, whimsically reduced the amount of Tk. 60,00,000.00 to Tk. 45,00,000.00 without assigning any cogent reason. This..

Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

.... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ...... Division. We exon­erate her from charge but we are directing defen­dant to restore possession of the plaintiffs within 30 days from today. It has been submitted that the violator has already retired. In that case we direct the present Superintendent of PTI that he shall restore possession o......in Chaklader J Ashish Ranjan Das J Chowdhury Mia and oth­ers ...............Plaintiff-Respondent-Petitioners Vs. Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant- Opposite Parties. Judgment September 4, 2014. Result: ...... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......7B), 19 Dhanmondi R/A, Road No. 01, Dhaka-1205.………………………Applicant Vs. The Commissioner of Taxes, Taxes Zone-08, 12/1, Bijoy Nagor (2nd Floor), Dhaka………………………&hellip......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. 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: 1 Sep, 2014 | Hits: 0

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

.... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 MLR 199; Rafique (Md.) Vs. Syed Morshed Hossain, 50 DLR (AD) 163; Lutfar Rahman Vs. State, 21 DLR 933; Moyna Miah Vs. State, 5 BLD (A...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Peoples Insurance Company Limited Vs. Commissioner of Taxes, 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: ......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: ......ee-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The 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: 24 Jul, 2014 | Hits: 0

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......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: ......ourt High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J J.S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000………&hell......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

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ...... Judgment       July 22, 2014. Result: The appeal succeeds. Disputed Questions of Fact and Jurisdiction of High Court Division Classification of imported goods and assessment thereon by the Customs Authority are disputed questions of fact which cou......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d 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: ......d 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: ......Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Union Capital Limited, represented by its Managing Director & CEO Mr. Md. Akter Hossain Sannamat …………………......d 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: 21 Jul, 2014 | Hits: 3

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......at, AIR 1964 (SC) 1563 (V 51 C 210) 1563; Mobarak Ali Vs. Md. Hachi Miah, 17 DLR (1965) 68 . Lawyers Involved: Dr. Md. Bashir Ullah, DAG with Mian Shamim Ahsan, AAG Yeadia Zaman, AAG—For the State. SMShahjahan with Md. Moniruzzaman, Advocates—For the Condemned Prisoner (In......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....d 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) 114   ......d 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) 114   ......and another………………………..Respondents Judgment June 10, 2014. Result: The appeal is dismissed. Bidhimala came into force on 29 March, 2007 whereas the trap in connection of this case was made on 10 April, 2007, that ......d 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) 114   ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......, 2014.        Result: The petition is dis­missed. Lawyers Involved: KhurshidAlam Khan, Advocate instructed by Zainul Abedin, Advocate-on-Record—For the Petitioner. Sarder Rashed Zahangir, Deputy Attorney-General instructed by Md.......trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9

Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)

..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......posite Party Judgment May 19, 2014. Result: The Rule issued in CR No. 4049 of 2012 is discharged. The Rule issued in CR 4153 of 2012 is made absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage ....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ..

Category: Women and Children | Date: 19 May, 2014 | Hits: 29

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

.... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ......er section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ......rder, it transpires that the DCT under different heads of income by pointing out defects of the assessee’s accounts disallowed certain expenses with cogent reasons and the appellate authorities reduced some of the disallowances on examination of the materials on record. Therefore, allowable ex..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9

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

....esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:     ......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:     ......of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:     ......rder, it transpires that the DCT under different heads of income by pointing out defects of the assessee’s accounts disallowed certain expenses with cogent reasons and the appellate authorities reduced some of the disallowances on examination of the materials on record. Therefore, allowable ex..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3

Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)

....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ...... 2. The petitioner is a citizen of Bangladesh having requisite qualifications to be appointed as Nikah Registrar. Father of the petitioner was the Nikah Registrar of the said Bhadra Union No.7, who retired from the said post on 01.01.2008. The post of Nikah Registrar thus fell vacant on account of......angladessh & others, 51 DLR 261; Fazlur Rahman Vs.Bangladesh & others, 4 BLC 526; Saiful Islam (Md.) Vs. Bangladesh & others 66 DLR 310; Associated Provincial Picture House Vs.Wednesbury Corp (1948) 1 KB 223; Roncarelli Vs. Duplessis 16 DLR (2d) 689. Lawyers Involved: Khurshid ......urpose of the Act and Rule 13(Uma) of the Rules, 2009, earmarks, amongst others, an Union as the minimal territorial unit of a Nikah Registrar’s jurisdiction. It cannot be divided, curtailed or reduced in exercise of power under Section 4 of the Act. Secondly, the power conferred by Section 4 ..

Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5

Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)

....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215.   ......the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215.   ......b Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011)     Human Rights and peace for Bangladesh [In Civil Petition 1902 of 2011]……..Respondent Judgment May 4,......e lull in the rental market, the plaintiff in January 1940, agreed in black and white to reduce the rent, without specifying the time span for such conces­sionary rate. The defendants paid at the reduced rent during 1940-45 period but as the tenants' scarcity waned with the cessation of host..

Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20

Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)

....t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......e initial stage and can be decided only on the basis of evidence at the time of trial.......(41) The continuation of the suit is found to be an abuse of the process of the Court, if the suit is foredoomed or if the ultimate result of the suit is as clear as the daylight, the suit should be buri......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ..

Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6

Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ngladesh, is directed to take necessary steps under Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in:   ......ngladesh, is directed to take necessary steps under Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in:   ......ection 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in:   ......০০০-২০০১ before the Commissioner of Taxes (Appeals), Taxes Appeal Zone-3, Dhaka (shortly stated as the Commissioner of Appeal). The Commissioner of Appeal allowed the appeal in part and reduced Tk. 9,00,000/- under various heads of expenses in the profit and loss account but he maintai..

Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6

Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)

....e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246.   ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246.   ...... to- WAPDA Vs. Khanzada Md. Abdul Haque Khan Khattak and Company, PLD 1990 SC 359. Lawyers Involved: Quamrul Hoque Siddique, Advocate, instructed by Mvi. Md. Wahidullah, Advocate-on-Record—For the Appellants. Syed Amirul Islam, Senior Advocate, instructed by Sufia Khatun, A......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246.   ..

Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10