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Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)
....ed time from the date of knowledge of the registration of the sale deed. Accordingly, the leave petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 210. ......o know about the fact of registration of the disputed deed under section 60 of the Registration Act on 25-1-1975 and thereafter by adducing evidence, they proved their date of knowledge. In such view of the matter, we do not find any wrong in the judgment and order of the High Court Division th..Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24
Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....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. ......e prior to filing of the suit in pursuance to sub-section 1 of section 12 of the Am, as such, under sub-section 4 of section 12, the provisions of section 33 are not mandatory." 11. In view of the said decision of the Appellate Division we hold that the compliance of provision of sect..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
.... 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 ......h auctions. To obtain that special status under sub-section 6 (kha), the precondition is that the right to possession and enjoyment of the property is conferred on the decree holder in view of sub-section (5). ...... (9) In the same way, sub-section (7) has also given a spec..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)
.... 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. ......cedure discharging the Rule. 2. The leave-petitioner herein, Ali Haider Chowdhury, filed an application before the High Court Division under section 561A of the Code of Criminal Procedure with a view to quashing the impugned proceeding of Special Case No. 23 of 2007 arising out of ACC GR No. 25..Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
....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 ......for all law-enforcing agencies including the person authorized by the Anti-Corruption Commissioner, as such, we consider that Rule 16 of the Rules, 2007 is not applicable in the present case. In view of the above discussion we consider that catching a person red-handed when assistance is sought..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....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.
...... authority and the High Court Division. Since the question would need determination of fact as indicated hereinbefore, it should be thrashed outright before the statutory authority. In that view of the matter, we find no other alternative but to send the matter back to the Registrar Trade ..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)
....t afresh. The leave petitions are accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149 ......ion has not at all applied its judicial mind in acquitting the respondent. The question has already been settled by this Division and we find no cogent ground to reconsider the said point. 9. In view of the above, we find infirmity in the judgment of the High Court Division and we have no optio..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....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. ......ths 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 period which they have already served out...Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
.... this court through the provision of section 83(2) of the Income Tax Ordinance 1984 and strenuously argued that the appeal preferred by the Assessee-applicant before the first appellate authority was erroneously treated by the two appellate authority as time barred. Because the first appellate autho......tending parties and perused the records. We find that the assessee-applicant has failed to fulfill the condition as laid down in subsection 2 and 3 of section 154 of the Income Tax Ordinance, 1984 in view of the facts that the assessee had filed the appeal with original demand notice and IT-30 and t..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
.... Court. In the instant cases the similar issue having been raised, this court upon relying on the previous judgments and upon examination of the instant cases, found that the legal question as to the erroneous invocation of power by the DCT concern under the provision of section 35(4) of the Income ......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
.... 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:
......essee as Zakat to the Zakat Fund established by the Zakat Ordinance, 1982 is only exempted from tax liability and there is no scope to presume that the Zakat paid by the Bank would be tax exempted in view of the provision of article 2A of the Constitution……………&hell..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....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: ...... Civil Petition for Leave to Appeal Nos. 823,824 and 828 of 2005 against the said judgment which was dismissed by the Appellate Division by judgment dated 3.9.2007 and the assessee then filed Civil Review Petition Nos.10-12 of 2008 for review of the said judgment before the Appellate Division which ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......11-2012 showing its entitlement to exception. But the DCT concern finds that the Assessee-applicant is liable to income tax against which the two lower appellate authorities mechanically endorsed the view of the DCT concern which compelled the Assessee-applicant to prefer the instant 12 (twelve) Inc..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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:
...... 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. Whether on the facts and in the circum..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....ion 35(4) of the Income Tax Ordinance 1984 and disallowed the claimed expenditure on different head. These aspects was not considered by the two appellate authorities in its true perspective and most erroneously disallowed the appeal and therefore the question in this respect, raised in the instant ......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)
....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 ...... was also given a chance to defend himself on a hearing. 9. Mr. Moudud Ahmed, the learned Senior Advocate appearing for the petitioners in his submissions unequivocally endorsed the earlier view taken by this Division in the case of Sekander Spinning Mills Vs. Customs, Excise and VAT 63 DL..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....9. Accordingly the application praying for review 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:
......n J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................review-Applicant
Vs.
The Commissioner of Taxes, Large Taxpayers Unit (L.T.U), 2nd Twelve Sto..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....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
......favour of the plaintiff-appellants in respect of the possession of the suit property.
38. Since we have already found a prima facie arguable case in favour of the plaintiff, it is our considered view that justice would be served by passing an order of status quo in respect of possession an..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....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. ...... letting this suit proceed further by the trial Court. As per Mr. Aktar Imam allowing the present application for addition of party will merely waste the valuable time of the trial Court in view of the fact that ultimately the suit itself will fail on the law points as raised by him. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......e petitioners business smoothly resulting in infringement of fundamental right to trade/business as enshrined in Article 40 of the Constitution of the People's Republic of Bangladesh, and in that view of the matter also, the impugned letters should be declared to have been passed without lawful ..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
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