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Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....icant Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000……………Respondent Judgment June 9, 2014. Result: The questions (i) formulated for determination answered in the negative i.e. against the Revenue and in favour of the ...... the assessee showed income which is 20% more than the income of the previous year than the Deputy Commissioner of Taxes shall not proceed to make any audit ; in the Finance Bill for the year 2003 an amendment has been introduced to section 83A by incorporating sub-section (5) providing that notwith......e Court of Bangladesh is directed to take 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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000…………………Respondent Judgment June 9, 2014 Result: The question formulated for determination answered in the negative i.e. against the Revenue and in favour of the ......assessee showed income which is 20% more than the income of the previous year than the Deputy Commissioner of Taxes shall not proceed to make any audit; in the Finance Bill for the year 2003 an amendment has been introduced to section 83A by incorporating sub-section (5) providing that notwith......angladesh is directed to take 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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....0472 of 2012) Writ Petition Nos. 9158, 10472 of 2012. & Writ Petition No. 10093 of 2013. Judgment Sheikh Hassan Arif J.— Since the questions of law and facts involved in the aforesaid three writ petitions are almost same, they have been taken up together for hearing, and are...... Section 5 GaGa Declaratory and Clarificatory Amendment—"Defaulter-Borrower" Substantive right of appeal accrued in favour of an individual cannot be taken away by amendment in view of section 6 of the General Clauses Act. Amended definition of "def......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....practice upon the plaintiff.
As per section 10(2) of the Arbitration Act when it is found that there is arbitration proceeding, Court should keep its hands off from the proceeding pending before the Court………(50)
If a Party relies on the Contract he must rely on it......hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......he application of any of the parties. There were arbitration proceeding which arrived in the contract by the parties by signing it in open eyes and there were no allegation of fraud practice upon the plaintiff.
As per section 10(2) of the Arbitration Act when it is found that there is arbitrati..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....014. 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 DNA report contains the analysis ....... 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 ...... DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis of data of the child and also of both plaintiff and defendants-- "The putative father Md. Saydur Rahman is the biological father..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
....nt
Vs.
The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent
Judgment
May 14, 2014.
Result:
The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant
The q......erit in the submissions of Md. Asaduzzaman so far as it relates to question (i). S. Rashed Jahangir also concedes the above legal position so far as it relates to the assessment year 2000-2001 before amendment of Paragraph 1(1) of the Schedule of the Ordinance by the Finance Act, 2001 and addition o...... 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:
..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....cant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May14, 2014 Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant The q......the submissions of Mr. Md. Asaduzzaman so far as it relates to question (i). Mr. S. Rashed Jahangir also concedes the above legal position so far as it relates to the assessment year 2000-2001 before amendment of Paragraph 1(1) of the Schedule of the Ordinance by the Finance Act, 2001 and addition o......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: ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....Building, Segun Bagicha, Dhaka……………………Respondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and ......rd of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This SRO No. 178 was subsequently amended by SRO No. 201-Ain/97 dated 1st September, 1997 (SRO No. 201) but after the amendment also the income derived from interest of Protirakshya Shanchaya Patras was tax exempted. S...... Bangladesh 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. Ed. This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
.... others.........................Respondents Judgment May 12, 2014 Result: The petitions are to be dismissed. Where there are ample facts and circumstance before the Court as pointed out in support of the genuineness of this partition deed and where th...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ......Division in Civil Revision No.1394 of 2008 along with Civil Revision No.2821 of 2008.) Judgment Nazmun Ara Sultana J.- Both these Civil Petitions for Leave to Appeal, at the instance of the plaintiff-appellant, are directed against the judgment and order dated 8-11-2009 passed by the High ..Category: Property Law | Date: 12 May, 2014 | Hits: 6
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Zone-5, Second 12-Storied Building, Segun Bagicha, Dhaka……………Respondent in both the applications Judgment May 12, 2014 Result: The question (i) formulated for determination answered in the affirmative in favour of the department-respondent. ......rd of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This SRO No. 178 was subsequently amended by SRO No. 201-Ain/97 dated 1st September, 1997 (SRO No. 201) but after the amendment also the income derived from interest of Protirakshya Shanchaya Patras was tax exempted. S......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: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)
....le is made absolute. Section 27 transpires that a person who has complaint under the provision of the Nari-o-Shishu Nirjatan Daman Ain, 2000 must go the local police station to lodge the First Information Report in the first phose and if the complainant has been refused by the police/offic...... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the concerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ......llip;….Opposite-Party Judgment May 8, 2014. Result: The Rule is made absolute. Section 27 transpires that a person who has complaint under the provision of the Nari-o-Shishu Nirjatan Daman Ain, 2000 must go the local police st..Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
.... May 5, 2014. Result: Both the petitions for leave to appeal are dismissed. Cases Referred to- Mohiuddin Khan Alamgir Vs. Anti-Corr......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. ......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. ..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....he 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 bur......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 .........Appellant Vs. Atiqur Rahman and others ...............Respondents Judgment April 30, 2014 Result: The appeal is allowed. Rejection of a Plaint— When a plaint does not disclose any cause of action only then question of rejection of a plaint would arise..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)
....ioners. Sikder Mokbul Haque, Advocate, instructed by Md. Taufique Hossain, Advocate-on-Record—For the Respondent No.1. None Represented—Respondent Nos. 2-33. Civil Petition for Leave to Appeal No. 2340 of 2009. (From the judgment and order dated 17-5-2009 passed by th......schedule to the plaint, a party should not suffer and should not be deprived of valuable property. 17. Such being the case, we find that the plaintiffs should be given a chance for making proper amendment in the plaint and also to adduce evidence in support of that. The defendant shall hav......stant Judge, Roumari, Kurigram in Other Class Suit No. 75 of 1987. 3. The facts leading to the filing of this petition for leave to appeal, in a nutshell, are: 4. The petitioner as the plaintiff instituted Other Suit No. 75 of 1987 in the Court of Assistant Judge, Roumari, for declara..Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....of 1983. 2. Facts in brief are that the accused opposite-parties in collusion with each other misappropriated Taka 15,000 from the SB Account of Mr. Jaharlal Shaha taking the chance of forgery and false persuasion. 3. The police after investigation submitted charge-sheet accusing......the Court with the expiry of 360 days, if the trial has not been concluded. Section 339D of the Code has been repealed. The position now is, no stoppage, no revival. 20. The legal position of an amendment in procedural law has been aptly summed up by SA Rahman J, (as his Lordships then was) in ...... right of revival of the proceeding under the repealed provision of section 339D of the Code. The accused appellant will be scot free and no proceeding can be continued against him without a fresh complaint or First Information Report. It is therefore to be borne in mind that under the unamended pro..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
....hellip;……..................Petitioners Vs. Osi Mia alias Osi Mia Sawdagar....................Respondents Judgment March 9, 2014. Result: The civil petition for leave to appeal is dismissed. To prove the possession Plaintiff did not have any posse......nd fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 190. ...... Judgment March 9, 2014. Result: The civil petition for leave to appeal is dismissed. To prove the possession Plaintiff did not have any possession in schedule land to the plaint. Unless the plaintiff could prove his possession in the schedule land he could not avail of t..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....hes located all over Bangladesh it's shares are listed and publicly traded in the Dhaka and Chittagong Stock Exchanges; that the Respondent No. 2 is the Office of the Chief Election Commissioner, for conducting election to the office of the Board of Directors in the 30th AGM of Pubali Bank Limit......by the Board of Directors or in the general meetings or in the management of the Bank. He then submits that the respondent No. 1 being a Bank, the Bank Companies Act, 1991, as Amended by Bank Company amendment Act, 2013, vide gazette notification dated 22-7-2013, has defined 'independent directo......fair advantage from this Hon'ble Court. The requirement of 2% shareholding is applicable for any directors (whether sponsor director or not) other than independent directors. The assertion by the plaintiffs that the requirement of 2% shareholding was applicable only for sponsor directors is also..Category: Banking Law, Corporate Law | Date: 25 Feb, 2014 | Hits: 9
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
....-9. Hosne Ara Begum, Advocate, instructed by Chowdhury Md. Zahangir, Advocate-on-Record—For Respondent No.4. None represented—For Respondent Nos.1-3 & 5. Civil Petition for Leave to Appeal No. 2125 of 2010. (From the order dated the 18th day of July, 2010 and the ......hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......rtgaged property held on 6-10-2009 and confirming the auction sale. In the writ petition, it was stated, inter alia, that respondent No.4, Janata Bank Limited, Armanitotalla Branch, Dhaka as the plaintiff (hereinafter referred to as the decree-holder-Bank) filed Artha Rin Suit No.304 of 2003 in..Category: Others | Date: 24 Feb, 2014 | Hits: 15
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
....preted are not clear and unambiguous. The words 'immoveable property' occurring in section 5 of the Ordinance include both agricultural and non-agricultural properties. There is no scope for encroaching upon the domain of legislature by importing the words 'rural area' in sectio......, 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. ......e, Second Court, Dhaka In Title Suit No.270 of 2002 and judgment and decree dated 17-9-2003 passed by the learned Joint District Judge, Third Court, Dhaka in Title Suit No. 149 of 2002 rejecting the, plaints of both the suits. 2. Both the civil petitions for leave to appeal arising out of..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Delipjan being dead her heirs: Fazal Haque and other Vs. Shahed Badsha and others, 2014, 43 CLC (AD)
.... 2. The facts, leading to this appeal, in brief, are as follows: The appellants herein as the plaintiffs instituted Title Suit No.65 of 1989 in the Court of Assistant Judge, Dhamrai, Dhaka for declaration of title in respect of "Kha" schedule land of the plaint. The case of the ......s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176. ......d by the learned Assistant Judge, Dhamrai, Dhaka in Title Suit No.65 of 1989 decreeing the suit. 2. The facts, leading to this appeal, in brief, are as follows: The appellants herein as the plaintiffs instituted Title Suit No.65 of 1989 in the Court of Assistant Judge, Dhamrai, Dhaka ..Category: Civil Law | Date: 11 Feb, 2014 | Hits: 5
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