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A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....doned. 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 of 2012 by which the ad-interim order of injunction passed on 8-3-2012 ......y;tiff-appellants on this point. 36. So far as the other principles governing the law of injunction i.e., the balance of conven­ience and inconvenience and irreparable loss are concerned, we note that the plaintiff received the sale proceeds of the auction sale from the bank. It is the case..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....l Hasan, thereafter, on 1-6-2006 was appointed as Attorney by the said allottee-defendant No. 1 which was approved by RAJUK. On 23-5-2006 the allottee paid her last installment and on 1-6-2004, RAJUK handed over the pos­session of the said plot to the lessee and, then, on 25-6-2006 a Lease Deed ......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. ..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....w, is one of those provisions which cannot be curtailed or throttled in any manner by any authority………… (13) Customs Agents (Licensing) Rules, 2009; Rule 12 High handedness of the licensing authority in dealing with the issuance of reference license guaranteed u......rience and reputation in providing services to their clients, applied for 'Reference License' on different dates before the Chairman, Licensing Authority, Customs House, Chittagong. It may be noted that petitioner Nos.1 to 11 applied for 'Reference License' before the concerned autho..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3

Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)

....y in striking out the name of defendant Nos. 3 and 5 from execution pro­ceeding. 4. Mr. MA Azim Khair, learned Advocate, appearing for the defendant-opposite party Nos. 3 and 5, on the other hand, submits that, the suit itself as framed is not maintainable as the defen­dants are represe...... In the result, the rule is discharged with­out any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265.   ..

Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....y;try, by awarding appropriate punishment to the offenders, without discrimination as well as letting all concerned to hear the voice of this Court and to understand that the age old proverb that the hands of this court is long enough to reach any offender…………...... (28) ...... and/or for such amount, as this court may deem fit and proper. The contemners are directed to appear before this court, in person, to answer the Rule on 19-2-2014 at 10-30 am. It should also be noted that, should the contemners fail to appear in person, a warrant of arrest may be issued to sec..

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)

....osing the judgment of the trial Court submits that the trial Court erred both in law and facts in finding the appellant guilty. The trial Court should have considered that there is no material in the hands of the prosecution to show that the accused had misappropriated the goods in question. There i......He proved the gate pass dated 17-10-2005, marked exhibit-1, the gate pass dated 18-10-2005, marked exhibit-2. He also stated that on the back of the gate pass dated 18-10-2005 the accused had given a note as to the said shortage of the goods. In cross-examination of the defence he stated that on the..

Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11

Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....case before the Court of law thus, in his concluding submission he submits that the accused petitioner should be given a chance to defend his case setting aside those judgments. 18. On the other hand Mr. Momtaz Uddin Ahmed, the learned Advocate appearing for the complainant opposite party No. 2......he NI Act. In defining the 'hold­er in due course' section 9 provides that the hold­er in due course, means any person who for con­sideration becomes the possessor of a promissory note, bill of exchange or cheque. This indicates that whenever a person will be holder in due course..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9

The Commissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....terest is not within the purview of tax-holiday income and thus, decided that the income derived from bank interest amounting to Tk. 8, 80,621/- is taxable income. 11. The Tribunal, on the other hand, applied the provision of section 37 of the Ordinance and allowed set off of business loss rela......Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.  Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0

Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....nterest is not within the purview of tax-holiday income and thus, decided that the income derived from bank interest amounting to Tk. 8,80,621/- is taxable income. 11. The Tribunal, on the other hand, applied the provision of section 37 of the Ordinance and allowed set off of business loss rela......preme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.  Md. Habibul Gani J: I agree. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20

Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)

.... Civil Appeal No.30 of 2012) Abdul Matin Khashru, Senior Advocate instructed by Md.Taufique Hossain, Advocate-on-Record—For the Respondents (In Civil Appeal Nos.31-32 of 2012) Bivash Chandra Biswas, Advocate-on-Record—For the Respondents (In Civil Appeal No.33 of 2014) Non......rement, the Government must be satisfied that it is to be done in public interest and it must not be forgotten that the Government does not enjoy unbridled power to retire. The learned Judges further noted that it was either the Inspector General of Police or the Assistant Inspector General of Polic..

Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20

A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)

.... However, after the joining of Mr. Md. Mizanur Rahman as Director of the Privatization Commission on promotion on 2-1-2013, the respondent No. 2 requested the respondent No. 5 to withdraw Mr. Paresh Chandra Roy from the Commission and accordingly on 2-6-2013, Mr. Paresh Chandra Roy was withdrawn fro......e petitioners without any cogent reason which is discriminatory. On 5-12-2012, the DPC recommended Mr. Md. Mizanur Rahman for promotion to the post of Director of the Commission. It is interesting to note that Mr. Md. Mizanur Rahman was promoted to the post of Director of the Commission without havi..

Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0

Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)

....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......d the submissions of the learned Advocates appearing for the parties concerned and perused the impugned judgment and order of the High Court Division and other connected papers on record. 15. We note from the impugned judgment that the High Court Division elaborately dealt with the evidence on ..

Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6

Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)

....nt failed to show relevancy of those documents. We are of the view that even now those documents may be considered by the trial Court to see whether the documents referred are relevant to the case in hand and whether relying on those documents saham can be allotted. There is no bar to allotting saha......il petition for leave to appeal is dismissed with­out any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208.         ..

Category: Property Law | Date: 20 Nov, 2014 | Hits: 5

Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)

.... Case Referred to- Syed Abdul Haque Vs. Surendra Nath Majumder, 59 DLR (AD) 111; Additional Deputy Commissioner (Revenue), Pabna Vs. Md Reazuddin Pk., 8 BUT (AD) 185 = 5 BLC (AD) 76; Ratan Chandra Dey Vs. Jinnator Nahar, 2 x P (AD) 313; Bashiur Rahman Biswas Vs. Md Hanif Ali Biswas, 21 BLD......nus in proving the respective case of the plaintiffs as to their alleged possession and identification of the land. Besides this, having gone through the impugned judgment and decree it is evident to note that the lower appellate court i.e. the learned District Judge, Noakhali at the time of disposa..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Ordinance 1984 practically the gratuity is taken to be a payment on accrual basis and in accordance with the mercantile system of accounting, the same when accrued shall have to be endorsed is right hand side of the accounts book as an expenditure, which afterward when totally transferred to the gr......se three Income Tax Reference Applications are allowed. 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: 10 Nov, 2014 | Hits: 3

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....axes, reported in 59 DLR 209 and in other celebrated cases and therefore further deliberation is not required on the issue and simple reliance upon those case will be sufficient. 8. On the other hand the learned Advocate Mr. Saikat Basu argued in contrary and stated that the issue is not alike ......le No. 162(ref:)/2012 are disposed off accordingly. 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: 29 Oct, 2014 | Hits: 1

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

.... been formulated by the Assessee-applicant in both the instant Income Tax Reference Applications are required to be answered in negative and in favour of the Assessee-applicant. 14. On the other hand the learned Assistant Attorney General Mr. Saikat Basu strenuously argued that the pertinent co......red in negative and in favour of the Assessee-applicant. 37. 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: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....rt High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner Vs. 1. The Commissioner of Taxes, Taxes Zone-03......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....in the supplementary-affidavit are required to be answered in negative and in favour of the Assessee-applicant Authority    Arguments of the Taxes department 19. On the other hand the learned Deputy Attorney General Mr. S. Rashed Jahangir refuted the argument of the learned ......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: 23 Oct, 2014 | Hits: 1

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)

.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......n any case subsequent to the submission of a charge-sheet after the initial investigation is completed, is the result of a reinvestigation or a further investiga­tion is a matter of semantics. We note from the order sheet of the learned Chief Judicial Magistrate, Barisal, annexed to the addition..

Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6