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State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ing confiscation of his assets in default of submitting the statements within the time stipulated therein and the order was communicated to the respondent on 21-6-2007. The respondent being away from the country at the relevant time submitted his statement of wealth along with the statements of......epartment which indisputably passed an order on the assessment of valuation. The assessment of valuation made by the Income Tax Department has legal validity which should not be questioned by another independent government department unless the Income Tax Department reviews its own assessment. There......e Emergency Power Rules read with section 109 of the Penal Code by giving false statement of wealth to the said Commission by acquiring and possessing the property disproportionate to his lawful source of income. 6. After lodging of the FIR, the said Commission on 3-12-2007 gave respo..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Ibrahim Vs. State, 2014, 43 CLC (HCD)
.... necessary for the interest of justice that at least the victim's statement must be in conformity with the probability and in a case like this the evidence of solitary witness calls for corroboration as a Rule of Prudence. It is pertinent to point out that such corroboration is absent ......cond time who failed to stay at her conjugal home as she (victim) did not allow her to stay at her conjugal home jointly, for which accused Ibrahim threatened her. On 6-4-1996 at 9-00 pm she came out from her dwelling hut for natural call and sat under a date-tree situated at the north-east corner o...........(44) Background of Enmity & Chance Witnesses When there is a background of enmity and the witnesses are chance witnesses and not natural witnesses and further natural and independent witnesses were not produced, it is unsafe to rely on the evidence of chance witnesses to......m be set at liberty if not detained in any other case. The Office is directed to send down the records at once. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 289 ..Category: Evidence Law, Women and Children | Date: 16 Apr, 2014 | Hits: 17
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ...... Engineer (PWD) on the basis of seniority and/or pass such other or further order or orders as to this Court may seem fit and proper. And pending hearing of the Rule, there was an order of injunction from promoting any junior of the petitioner in the post of Chief Engineer (PWD) for a period of 6(si......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......20-10-2013. It is pertinent to note here that promotion for the post of Chief Engineer under PWD was not included as an agenda in the said meeting. However, the petitioner learnt from a reliable source that the promotion for the post of Chief Engineer under PWD was also taken up for consi..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ......e Company Bench of the High Court Division, by a judgment and order dated 6-5-2013 the application with, inter alia, the following directions: i. The Bank should hold its 30th AGM within 45 days from receiving the certified copy of the judgment and order or from sending the file of Company Matt......011 and letter No. SEC/SRMIC/95-299/384, dated 12-2-2012; that in the Notification dated 7-12-2011, the Respondent No. 4 has clearly stated that the 2% share holding requirement was not applicable to independent/nominated directors of any listed company; that subsequently, in the letter dated 12-2-2......me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ..Category: Banking Law, Corporate Law | Date: 25 Feb, 2014 | Hits: 9
কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ......ction 35(4) in as much as the applicant maintained proper books of accounts employee regularly method of accounting and without having categorically said that profit and loss could not be deduce therefrom. (III) Whether the appellate tribunal u/s 159(2)/24 Chittagong Bench, Chittagong was legal......ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ......রার বিধানটি প্রয়োগ করিয়াছেন যাহা নিম্নরূপ; Income Tax Ordinance 1984 Section 35(4): Deductions from income from other sources.- 1) ………. 2) ………. 3) …&helli..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
...., we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ...... Hanover (1957) All ER Pg.49, Law Lord Viscount Simonds observed that as under: "For words, and particularly general words, cannot be read in isolation; their colour and content are derived from their context. So it is that I conceive it to be my right and duty to examine every word o......, we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ......ty and that the defendant-wife is his benamdar and is not the owner thereof. The plaintiff's case, in short, is that he married defendant No.1, Mrs. Fatema Begum who is a simple house wife had no source of income and dependent on the plaintiff-husband. The plaintiff being an industrialist and wi..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ......pparent on the face of the judgment in CP No. 1075 of 2003 in maintaining the judgment of the High Court Division which has affirmed the decree for compensation at the rate of Taka 5,000 per day from the date of termination of the tenancy by legal notice under section 106 of the Transfer o......l Petition No.274 of 2001, the respondents did not file any petition in the trial Court for awarding compensation pursuant to the dismissal of the suit for injunction. They also did not file any independent suit for damages or compensation after the dismissal of the suit for injunction. Section......he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14
Category: Anti-Corruption Laws | Date: 30 Jan, 2014 | Hits: 5
Category: Anti-Corruption Laws | Date: 27 Jan, 2014 | Hits: 9
Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)
.... For the reason stated above, we find no merit in these review petitions. The petitions are accordingly dismissed on merit. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 289. ......y backed Pakistani occupation army and involved in the atrocities. 3. These offences were perpetrated in Bangladesh following the onslaught of Operation Search Light' from the night following 25th March, 1971 to 16th December, 1971, by the Pakistani occupation army a......s form of words'. Where on the scrutiny of evidence, one finds that on the whole the evidence is more false than true, it would be dangerous to act upon it. A witness is normally to be considered independent, unless he springs from sources which are likely to be tainted and he has no enmity...... there is no direct evidence to connect the accused with a particular incident even though the common knowledge points fingers towards the accused, the Tribunals are given liberty to accept secondary sources, such as reports, articles, books, video interviews treating them as corroborating evid..Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15
Golam Sarwar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....ke necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ......j Golam Mowla. The assessee-applicant was made the legal representative of Late Alhaj Golam Mowla although all of his legal heirs became the owners of the properties left by him by way of inheritance from 19-5-1999. 3. The assessee was not served with statutory notices properly as required......ke necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ......elder son of the deceased Alhaj Golam Mowla who is the legal representative to the estate of the deceased. The original owner admittedly did not submit his income tax returns although he had definite source of income being taxable income and he also owned a building. So, the income escaped assessmen..Category: Fiscal/Taxation Law | Date: 14 Nov, 2013 | Hits: 4
Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ......ot;earlier Writ Petition") challenging the Memo dated 27-11-2004 issued by the board's registrar communicating such approval. It so transpired that the petitioner, having been acquitted from a criminal case lodged against him, decided, however, not to prosecute the Rule issued in the e......ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ......des freed themselves of an overly restrictive approach in the application of the writ of certiorari. In doing so the English Courts have since come, to recognize that instead of probing into the source of power exclusively the better more pragmatic view is instead to analyze the type of functio..Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2
State Vs. Mostafizur Rahman and another, 2013, 42 CLC (AD)
....and findings given by Mohammad Anwarul Haque, J. Court's Order The appeal is dismissed by majority decisions. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 218. ......n court and gave an elaborate judgment convicting the accused persons upon finding that the prosecution case was fully corroborated. The learned Tribunal Judge observed that the victim was taken back from her previous employer in Mirpur under false pretext and sent to the house of accused Mostafizur......her maternal grandmother was proved to be false. So she was taken from her place of work at Mirpur on false pretences so that she could work in the house of accused Mostafiz. He found P.W.s 3-5 to be independent and disinterested witnesses and their evidence was corroborative. He also found that P.W......and findings given by Mohammad Anwarul Haque, J. Court's Order The appeal is dismissed by majority decisions. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 218. ..Category: Criminal Law, Women and Children | Date: 18 Sep, 2013 | Hits: 7
ATM Nazimullah Chow¬dhury Vs. State & another, 2013, 42 CLC (HCD)
....he Evidence Act and favours the prosecution pointing a finger at his guilt. Precisely speaking, the continuous unexplained abscondence of the accused-Ambassador during the trial of the case is a corroboration of the evidence of the P.W.1 Abdullah-al-Zahid, P.W.3 Jamshed Minhaz Rahman, P.W.......;tia. 2. The prosecution version of the case, in short, is as follows: The accused-appellant ATM Nazimullah Chowdhury had been the Ambassador of Bangladesh to the United Arab Emirates (UAE) from March, 2006 to 30th June, 2008 on contractual basis. During his incumbency as Ambassador o......eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500. ......eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500. ..Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11
Category: Civil Law | Date: 28 Jul, 2013 | Hits: 169
Younusuzzaman (Badal) Vs. State and another, 2013, 42 CLC (HCD)
.... time of issuance of the Rule is hereby vacated. Communicate a copy of this judgment to the court concern immediately. Borhanuddin J.-I agree. Ed. This Case is also Reported in: ......cordingly, the accused petitioner on behalf of the company issued a cheque being Cheque No. 6403508 dated 08.07.2008, in favour of the complainant, for an amount of Tk. 20,00,000/- (twenty lac) only, from his C/D Account No. STD 16 maintained with Uttara Bank Ltd. Siddeswari Branch, Dhaka against th......ub-clause (2) of the Section 140 of the said Act, the words “Notwithstanding anything contained in sub-section (1)” means sub-section (2) shall prevail over the sub-section (1), which makes it an independent sub-section of Section 140 of the said Act. It provide that if a company committed an of...... time of issuance of the Rule is hereby vacated. Communicate a copy of this judgment to the court concern immediately. Borhanuddin J.-I agree. Ed. This Case is also Reported in: ..Category: Criminal Law | Date: 25 Jul, 2013 | Hits: 140
Zahirul Islam @ Dipu (Md.) Vs. State, 2013, 42 CLC (AD)
....f the Penal Code. The respondent is directed to set them at liberty at once if they are not wanted in any other case. Ed. This Case is also Reported in: 20 BLC (AD) (2015)129. ......e present at the place of occurrence. It can be a case of "may be true". But there is distance between "may be true" and "must be true". The same divides conjecture from sure conclusion. A grave and heinous crime has been committed but there is no satisfactory...... “কুদ্দুসকে চিনি। কুদ্দুসকে আমি ঐ দিন দেখি নাই”। Quddus is the appellant of Criminal Appeal No.13 of 2010. This independent witness did not support the testimonies of P.Ws. 1 and 2. P. W. 5 Abu Miah went to the p......f the Penal Code. The respondent is directed to set them at liberty at once if they are not wanted in any other case. Ed. This Case is also Reported in: 20 BLC (AD) (2015)129. ..Category: Criminal Law, Evidence Law | Date: 20 Jun, 2013 | Hits: 3
Moulana Development Co. Limited Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
....t relates to the previous assessment years other than the current assessment years. However, there shall be no order as to costs. Mohammad Ullah J. - I agree. This Case is also Reported in: ......Having raised an important question as to the interpretation of section 117A of the Income Tax Ordinance 1984, the assessee-writ-petitioner Moulana Development Co. Limited obtained the following rule from this court on 23.07.2012; “Let a Rule Nisi be issued calling upon the respondents to show ......other law for the time being in force’, strenuously argued that the power, as has been conferred upon the Taxes Department under the provision of section 117A of the Income Tax Ordinance 1984 is an independent power irrespective of the power available under section 93 and 120 of the Income Tax Ord...... a past and closed assessment. 16. The learned Deputy Attorney General Mr. S. Rashed Jahangir contends that whether the assessee-writ-petitioner has lawfully deducted the Advance Income Tax at the source from their suppliers bills and deposited the same to the credit of the government, the same m..Category: Fiscal/Taxation Law | Date: 12 Jun, 2013 | Hits: 86