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Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
....oner, Sree Shamvunath Karmaker and another calling upon the opposite parties to show cause as to why the proceedings in Special Case No. 2 of 2009 arising out of Panch-bibi Police Station Case No. 11 dated 16-10-2008 corresponding to GR No. 320 of 2008 (Panch) under sections 5(2) of the Prevention o......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 ......Trap Case) প্রস্তুত করিতে বা পরিচালনা করিতে পারিবেন।” There is no bar in catching red-handed any person by any law enforcing agency if the Commission has not been informed or assistance of Commissioner is not sou..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....nabish, Advocate-on-Record—For Respondent No. 2.
None Represented—For the Respondent No. 1.
Civil Petition for Leave to Appeal No.1004 of 2011.
(From the judgment and order dated the 23rd day of January, 2011 passed by the High Court Division in Trade Mark Appeal No.3 of 2......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.
......nother................Respondents
Judgment
February 9, 2015
Result:
The petition is disposed of.
Question of law of substantial importance
Question raised before this Court was not raised either before the Assistant Registrar or before the High Court Divisi..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)
....instructed by Md. Wahidullah, Advocate-on-Record-For the Respondent.(In both the cases) Criminal Petition for Leave to Appeal No. 511 of 2011 with 462 of 2013. (From the judgment and order dated 23-6-2011 passed by the High Court Division in Criminal Appeal No. 5948 of 2007) Order ......p;……………….Respondents Judgment February 2, 2015. Result: The petitions are disposed of with observations and directions. No notice required for distinct offences Offences punishable under sections 26 and 27 of the Ain, ......p;………….Respondents Judgment February 2, 2015. Result: The petitions are disposed of with observations and directions. No notice required for distinct offences Offences punishable under sections 26 and 27 of the Ain, are distinct off..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
....pellate authority was erroneously treated by the two appellate authority as time barred. Because the first appellate authority as well as Taxes Appellate Tribunal did not consider the issue as to the date of service of the assessment order upon the Assessee-applicant, which was compulsorily required......ected on the same ground and therefore the Assessee-applicant preferred the instant Income Tax Reference Application as aforementioned.
Claim of the Taxes department:
4. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Ms. Nasrin Parv......t
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 In..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....ction 83(2) of the Income Tax Ordinance 1984 while writing the assessment order, although the DCT concern felt inadequacy of evidence as to the genuinity of the claimed incurred expenditure, which mandates him to serve a further notice upon the Assessee-applicant, directing him to submit adequate ev......erence Application No. 163 of 2014:
1. Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29/30A is justified in maintaining the disallowances, without notice under section 30A and section 83(2) and in as much as the applicant maintained proper books o......agar, (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.
Questi..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....muda Begum, Advocate-on-Record—For the Petitioner.
None Represented—For the Respondents.
Criminal Petition for Leave to Appeal No. 438 of 2011.
(From the judgment and order dated 2-1-2011 passed by the High Court Division in Criminal Appeal No. 3537 of 2009)
Order
......;
January 12, 2015.
Result:
The leave petition is 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.
...... 2015.
Result:
The leave petition is 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 peti..
Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6
....pplications have been heard together and are being disposed of by this common judgment.
2. Income Tax Reference Application No. 20 of 2005 (assessment year 2003-2004) has arisen out of the order dated 25.10.2004 passed by the Taxes Appellate Tribunal, Division Bench-3, Dhaka (the Tribunal, in s...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......)
Judgment
January 11, 2015
Result:
The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favour of the department-re..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....applications have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No.20 of 2005 (assessment year 2003-2004) has arisen out of the order dated 25.10.2004 passed by the Taxes Appellate Tribunal, Division Bench-3, Dhaka (the Tribunal, in s......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favour of the department-re..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....,450/- during the year. In the assessee’s IT-10b FDR gift received from husband shown Tk. 1,05,39,450/- while in the affidavit by husband, cash gift of Tk. 1,05,39,450/- was mentioned. Also the date of affidavit was 23.12.2008 which is after the end of the income year of the assessee. Assessee......k. 21,63,936.50 wherein it has declared that she has received a gift amounting to Tk. 1,05,39,450.00 from her husband Mr. Anisul Huq. Thereafter, upon hearing the Assessee-respondent, pursuant to the notice under section 83(1) and 79 of the Income Tax Ordinance 1984, the concerned Deputy Commissione......ed.
Lawyers Involved:
Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Ta..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
....lac seventeen thousand three hundred twenty nine) only which has neither been credited nor paid to the Accounts of the term deposit holders for the terms of such deposits have not been matured on the date of submission of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Wh......compelled the Assessee-applicant to prefer the instant Income Tax Reference Application with the formulated question as aforementioned.
Claim of the Taxes Department:
4. Upon service of the notice of the Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Pa......
Vs.
The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………….....Respondent
Judgment
December 15, 2014
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questi..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....der Rule-65 of Income Tax Ordinance 1984.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 83(2)
The provision of section 83(2) of the Income Tax Ordinance 1984 since mandates the DCT concern to serve notice directing the assessee-applicant to submit further evidence on......ance 1984.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 83(2)
The provision of section 83(2) of the Income Tax Ordinance 1984 since mandates the DCT concern to serve notice directing the assessee-applicant to submit further evidence on any point, considered by the D......grabad, Chittagong, Bangladesh.………………....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....or so to say issued under the flagrant direction of Local audit Directorate, can not legally sustain having curtailing effect on the provisions of Constitution and the Act. The Constitutional mandate and the VAT Act if considered conjunctively do not allow issuing notices of this kind since the......any kind if could be ascertained by the audit department in the process, the statutory public body (like NBR) would certainly account for that. ......(43) Issuing of Notices— The notices shall have to be issued independently following the provisions laid down in the VAT Act...... authoritatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set up by and under the authority of Comptroller and Auditor-General for the purpose of conducting audit as required under Article 128 of the Constitution. The local aud..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....of 20 days in filing the instant First Miscellaneous Appeal is condoned.
2. In the instant First Miscellaneous Appeal (FMA), the plaintiff as appellant has challenged the judgment and order dated 28-3-2012 passed by the learned Joint District Judge, la Court, Chandpur in Title Suit No. 20 ......d registered an irrevocable power of attorney being No. 4924 in favour of the bank. The plaintiff's son repaid the said investment facility with profit. On 22-1-2012 the plaintiff received a notice from Assistant Commissioner (Land), Chandpur Sadar and thereafter on inquiry he came to know ...... in section 12(8) does not override sections 12(1) and 12(3). This protection is only available when the bank has the legal right to sell the mortgaged property. ..(31)
Continuing Guarantee for Series of Transactions—
Section 129 of the Contract Act, 1872 defines continuing guar..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
.... Civil Revision No. 3128 of 2012. Judgment Md. Khurshid Alain Sarkar J.— This Rule was issued calling upon the opposite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of......rds 'application for dismissal of the suit' if that is what they intend and, of course, they should not invoke the provisions under Order VII, rule 11 of the CPC. In these days, we very often notice that the learned Advocates tend to invoke the provisions of Order VII, rule 11 simply to prot......ite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of 2008 rejecting the application for addition of party under Order I, rule 10(2) read with section 151 of the Code of Civil Proc..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
.... an application under Article 102 of the Constitution of the People's Republic of Bangladesh, a Rule Nisi was issued calling upon the respondents to show cause as to why the impugned letters dated 19-8-2014 (as of Annexure-G) to the original writ petition and (Annexure-J) to the supplementa......ed that since Annexure-I is the administrative order passed by the Licensing Authority and the same has not been challenged by the petitioners, the same is very much binding on the petitioners. It is noticeable from the judgments passed in Writ Petition No. 1290 of 2011, and Writ Petition No. 5294 o......onstitution….. (18)
Customs Agents (Licensing) Rules, 2009; Rules 5 and 6
Once the petitioners obtain C & 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..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
....hy;cials of BTCL, alleging, amongst other that, this contempt petition is directed against the contemner-opposite parties, for committing contempt of this Court, by not obeying this Court's order dated 23nd of July, 2013 as regards admitting a new Bank Guarantee and adjust with the previous bank......clear that the contemner-opposite parties could never be able to show any reasonable cause regarding the non-compliance of the Court order; that the contemner-opposite parties were given a legal notice dated 23-11-2013 as a caution so that they without making any further delay comply with ......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 ..
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)
....h J.— This criminal appeal, under section 10 of the Criminal Law Amendment Act, 1958 at the instance of the convict appellant Md. A Kader Zilani has been directed against the judgment and order dated 27-11-2008- passed by the Special Judge (District Judge), Jessore in Special Case No.6 of 2008......sed the informant had sworn an affidavit stating that he has no any allegation against the accused and he is not interested to proceed with the case but the investigating agencies without taking into notice of the said fact and affidavit submitted charge sheet for the reason best known to them. ......— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reveals that he had a intention to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directo..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....is Rule under section 439 read with section 435 of the Code of Criminal Procedure (in short, the Code) was issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dhaka in ......nant presented the said cheque lastly on 15-12-2009 at City Bank Limited, Johnson Road, Dhaka but the said cheque was dishonoured for insufficieny of fund. Thereafter the complainant had issued legal notice through his lawyer on 13-1-2010 requesting him to make the payment of the cheque value within......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..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....gment
Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly state......t submitted a revised return showing net loss at Tk. 1,32,42,595/- with audited statements of accounts after deducting the loss of previous years. The DCT, not being satisfied with the return, issued notices upon the assessee under sections 83(1) and 79 of the Ordinance. Whereupon, the assessee&rsqu......
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..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....4. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly state......submitted a revised return showing net loss at Tk. 1, 32, 42,595/- with audited statements of accounts after deducting the loss of previous years. The DCT, not being satisfied with the return, issued notices upon the assessee under sections 83(1) and 79 of the Ordinance. Whereupon, the assessee&rsqu......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. ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
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