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Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)
....t of the same transaction can proceed simultaneously….. .(9) There is nothing in law precluding a criminal case on account of a civil suit pending against the petitioners on the same facts. The criminal case stands for the offence, while the civil suit is for realization of money. B......ial Original Jurisdiction) Present: Md. Ashfaqul Islam J Kashefa Hussain J Aminul Karim (Md.)....................................Petitioner Vs. Government of Bangladesh and others............ Respondents Judgment March 9, 2015. Result: The Rule is d......r of stay granted earlier by this i Court is hereby recalled and vacated. Communicate this order at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 354 ..Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0
Nurul Huda (Md.) Vs. State, represented by the DC, Lalmonirhat, 2015, 44 CLC (AD)
....ife'. The expression 'endangers life' has been designedly used by the legislature to exclude the cases of hurt, which, however, dangerous to life, does not put life in danger in the given facts of a case. The expression 'endangers life' is stronger than the expression 'danger......(ka) of section 11 does not speak of any hurt grievous or simple, it has prescribed two kinds of punishments (i) sentence of death if anyone causes the death of a ‘নারী’ for dowry and (ii) imprisonment for life if anyone attempts to cause death of a ‘নারী’ for......death of a ‘নারী’ for dowry and in both the cases, fine has to be also imposed. So, in order to convict a person and to sentence him under clause-(ka) of section 11, there must be evidence that a person so charged either caused death of a ‘নারী’ or attempted t..Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18
.... Magistrate, Gopalganj (respondent No. 2) cancelled the licence of the petitioner on 14-5-2001 in public interest. The order of cancellation of the licence of the petitioner was justified in the facts and circumstances of the case. Hence, the Rule is liable to be discharged.
6. At the outs...... Original Jurisdiction)
Present:
Moyeenul IslamChowdhury J
Md. Ashraful Kamal J
Hafizur Rahman Nafor...................Petitioner
Vs.
Secretary, Ministry of Home Affairs and others.........Respondents
Judgment
March 2, 2015.
Result:
The ......nd other than what is mentioned in the order." (Ram Chandra Vs. Secretary to the Government of WB, AIR 1964 Cal 265)
18. To render an action mala fide, "There must be existing definite evidence of bias and action which cannot be attributed to be otherwise bona fide; actions not o..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)
....istrict Judge, Rangpur in Miscellaneous Appeal No. 47 of 1986 reversing those dated 29-5-1986 passed by the learned Assistant Judge, Pirgonj in Miscellaneous Case No. 34 of 1985. 2. The relevant facts, for disposal of this petition, in short, are that the respondents as pre-emptors instituted t......10. ......or pre-emption, the pre-emptors stated that they came to 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 ..Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....rtha Rin Adalat, 1st Court, Jessore in Artha Rin Execution Case No. 11 of 2007 should not be declared to have been passed without lawful authority and is of no legal effect. 2. Short back ground facts, relevant for the disposal of the Rule, are that Islami Bank Bangladesh Limited, Benapole Bran......ision (Special Original Jurisdiction) Present: Sheikh Hassan Arif J Mustafa Zaman Islam J Mosharaf Hossain (Md.)..........................Petitioner Vs. Bangladesh and others...... …………………..Respondents Judgment...... 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 ..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. ......na J Syed Mahmud Hossain J Ali Haider Chowdhury…………………………. Petitioner Vs. State, represented by the DC, Dhaka and another………….Respondents Judgment February 11, 2015. R......it, a prima facie case of abetment regarding manipulation of the tender for sale of the abandoned property had been disclosed against him in the materials collected by the prosecution. By taking evidence the trial Court has to resolve disputed questions of fact whether petitioner had any r..Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
.... Prevention of Corruption Act, 1947 read with sections 161/165 of the Code of Criminal Procedure, now pending in the Court of Special Judge, Joypurhat should not be quashed. 2. The relevant facts for disposal of the Rule, inter alia, are that the informant, namely, Md. Jahangir Alam a deed...... DLR (HCD) (2015) 320 ......sed-petitioners are an abuse of process of the court, as such, the proceeding should be quashed. 8. The learned Advocate further submits that the proceeding has been continuing without any valid evidence required under sections 161 and 165 A of the Penal Code as the gratification, as such, no q..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....This petition for leave to appeal has been filed against the judgment and order dated 23-1-2011 passed by the High Court Division in Trade Mark Appeal No. 3 of 2009 dismissing the same.
2. Short facts necessary for disposal of this petition are that one Raj Kumar Agarwala, an ......Md. Imman Ali J
AHM Shamsuddin Chowdhury J
Sohan Kumar Agarwala....................Petitioner
Vs.
Assistant Registrar, Department of Patents Designs and Trade Marks and
another................Respondents
Judgment
February......ion No. 51258 in class-3 for registration of the trade mark 'Dulhan'. The Assistant Registrar, Patents, Designs and Trademarks, Dhaka (hereinafter referred to as the Assistant Registrar) took evidence from both the sides and then fixed date for hearing of the matter. But on the date fixed fo..
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 ...... Syed Mahmud Hossain J Hasan Foez Siddique J State………………………….Petitioner Vs. Engineer Monjurui Ahsan Munshiand another……………………….Respondents ...... 5(2) of Act II of 1947 and for prosecution of that offence no notice is required to be served upon the accused person. 8. The learned Special Judge convicted the respondents after assessing the evidence of 49 (fourty nine) prosecution witnesses but the High Court Division without at all assess..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....y;tencing each of them to suffer rigorous imprisonment for 10(ten) years and pay a fine of Taka 1,000 in default to suffer rigorous imprisonment for 6(six) months more. 3. The relevant facts, for the disposal of the petition, in short, are that at about 3-00 pm on 18-4-2001 P.W.4 Nurj......vision (Criminal) Present: Md. Abdul Wahhab Miah J Md.lmman Ali J Hasan Foez Siddique J Jahirul Haque and another................Petitioners Vs. State......................................Resp......nd sentence passed by the Courts below. 9. The charge against the petitioners was that they snatched away Taka 2,000 and some wearing apparels worth of Taka 2,500 from P.W.4. It appears from the evidence and materials on record that the police and the local people caught hold the petitioners su..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
....mination is answered in the negative and in favour of assessee.
The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984)
Sections 83(2), 177 and 154(3)
In the circumstances and facts whether the Taxes Appellate Tribunal Division Bench-03 Dhaka was justified maintaining the ord......a..………………....Respondent
Judgment
January 14, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984)
Sec......
Section 83(2): Assessment after hearing.—
(1)...…………..
(2) The Deputy Commissioner of Taxes shall, after hearing the person appearing, or considering the evidence produced in pursuance of the notice under sub-section (1) and also considering such other e..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....termination is answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Reference Application No. 226 of 2012:
1. Whether, in the facts and on the circumstances of the case, the Tribunal under 159(2)/29(1) was justified in maintai......hellip;………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc......e, the Deputy Commissioner of Taxes did not comply the provision of section 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 furt..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....eal on merit afresh.
The leave petition is accordingly, disposed of with the above observations and directions.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 127.
......uddin Chowdhury J
Anti-Corruption Commission, represented by its Chairman.........Petitioner
Vs.
Haji Md. Salim and another.................Respondents
Order &n...... and sentenced him to three years and ten years rigorous imprisonment respectively with a fine of Taka 10 lakh in default to suffer rigorous imprisonment for one year more upon assessment of the evidence of 20 (twenty) prosecution witnesses in Special Case No. 7 of 2008. Defence examined none.
..
Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6
....5, 23 of 2005, 24 of 2005 and 156 of 2006.
Questions formulated for determination:
Income Tax Reference Application No. 20 of 2005
(Assessment year 2003-2004)
(a) Whether, in the facts and circumstances of the case, the Taxes Appellate Tribunal was justified in upholding the ord......dent (In all the cases)
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 favou......n the country. Further, Mr. Huq fails to show us that due to insertion of this article in the Constitution in the year 1988, the State has been paying Zakat on its revenue earnings. Since there is no evidence before us that the State is paying Zakat on the revenue collected by it, there is no scope ..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....ce Application No.24 of 2005 (Rule No.141(Ref) of 2011) Income Tax Reference Application No.156 of 2006 (Rule No.143(Ref) of 2011) Judgment Zinat Ara J.- More or less similar facts and questions of law are involved in Income Tax Reference Applications No. 20 of 2005, 21 of 2......dent (In all the cases) 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 favou......n the country. Further, Mr. Huq fails to show us that due to insertion of this article in the Constitution in the year 1988, the State has been paying Zakat on its revenue earnings. Since there is no evidence before us that the State is paying Zakat on the revenue collected by it, there is no scope ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....ith 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 Taxes Appellate Tribunal, Division Bench-1, Dhaka was......srin 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 Taxes Appellate Tribunal, Division Bench-1, Dhaka was legal......an answer is required to be given in the respect. The question formulated by the Commissioner-applicant expressly directed to the genuinity of the gift which requires to be considered on the basis of evidence. That being beyond the ambit of reference jurisdiction this court addressed the issue on th..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Whether in the facts and circumstances of the case the Tribunal was justified in rejecting the appeal of the Applic......llip;………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Wheth......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: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
.... 2014
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, is justified in law i......e 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:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....14
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29 was justified in ma......……....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the fac......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 DCT concern, to have not been proved, the opinion as has be..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....Court Division which declared the impugned notification unlawful as the same being passed merely under the direction of the Government, our Appellate Division maintained: "From the admitted facts of the case it is seen that there had been violation of natural ustice in not giving a hearing......5) 73 ......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 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
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