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....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 ......l become void and will have no legal effect. Every action in the absence of such power shall fall apart. The protection given to the bank and the auction purchaser in section 12(8) does not override sections 12(1) and 12(3). This protection is only available when the bank has the lega......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
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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 ......, 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 was exe......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
....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...... by this Court exercising its jurisdiction under Article 102 of the Constitution....... (17)
Case Referred to-
Ahsanul Azim Vs. Bangladesh, Writ Petition No. 1290 of 2011; SM Sanaullah Vs. Government of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commiss......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
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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......nd intention of this law, that will be discarded. So, in applying this law, particularly in its nature, financial institution, Bank be cautious that provision of this special law may not be over stepped; In the case of Bangladesh Steel and Engineering Corporation, represented by its Secret...... 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
....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)
......in this country, 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………&hell......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
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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......an accused should not be convicted and sentenced and also referring the case of Md. Farid Uddin Ahmed Vs. Atahar Uddin, 13 MLR 187 submits that for any reason if any irregularities is committed by a government servant in discharging his duty the same did not constitute the offence of the criminal br......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..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...... 1 year with a fine of Tk.' 40, 00,000 (Taka Forty Lakhs) only of which the complainant will get Tk. 35, 00,000 (Taka Thirty Five Lakhs) only while the rest amount will go in the treasury of the Government. 7. The convict as against the said judgment and the order of conviction and sentence......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....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......apital gains”:
Provided further that for the purposes of this section the Deputy Commissioner of Taxes shall, in computing any loss, deduct any amount received in cash as subsidy from the Government.”
“46A. Exemption from tax of newly established industrial undertakings, ......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:
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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......apital gains”: Provided further that for the purposes of this section the Deputy Commissioner of Taxes shall, in computing any loss, deduct any amount received in cash as subsidy from the Government.” “46A. Exemption from tax of newly established industrial undertakings, ......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
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. ......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......and possessing 38.50 acres of land of suit plot No. 1735 for about 40 years. Thereafter, on 2-1-1971 they made two exchange deeds being No. 22 and 23 with one ABM Takdir Hossain Bhuiyan and they made over possession of the suit land to Takdir Hossain. Thereafter Takdir Hossain died leaving behind th......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
.... 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......e, retained earnings or other reserve. The golden rule of interpretation of statutory provision obliges to interpret the word ‘reserve’ without any classification meaning thereby that it covers all sort of reserve kept by the Banking Company under the instruction of its controlling autho......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....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:
......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:
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Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
.... 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......a supplementary-affidavit added a new question in both the Income Tax Reference Applications, but the said question is not required to be considered by this court, since the aforesaid questions will cover the whole situation.
4. It has been asserted in Income Tax Reference Application No. 195 o......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:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....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:
......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:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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 ......take amongst other, feasibility studies for establishment of Bridges, construction of toll-roads; preparing comprehensive plans for the establishment of bridges for consideration and approval of the Government; to take or necessary action for the implementation of the plans approved by the Governmen......om external and internal sources for implementation of such plans; to enter into agreements with various agencies or organizations, internal or external for securing fund, carrying or administration, management, operation and maintenance of bridges; to take necessary step to control, regulate or pro..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....nion......(13) The disputed signature of the defendant No. 1 in the alleged bainapatra the exhibit-1 should be examined and compared with some admitted signatures of the defendant No.1 by a hand writing expert and for this purpose the suit should be sent back on remand to the appellate Cou......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....r the same and answered the question as have been formulated by the Assessee-applicant in negative and in favour of the Assessee-applicant. Argument of the Taxes department. 7. On the other hand the learned Assistant Attorney General Mr. Saikat Basu argued that the dealing of the Deputy Co...... আসল সমন্বিত হবে। 11. Under the aforesaid provision, the loans by way of lease finance, granted by the Assessee-applicant company to its customers, which became irrecoverable was classified as bad loan and according to the provision of the aforesaid FID Circular No.......t, both these 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: 17 Sep, 2014 | Hits: 0
....stion No. 4 by this court will be wastage of courts valuable time and only annexation of said decided issue in this judgment shall suffice.
Argument of the taxes department
13. On the other hand the learned Assistant Attorney General Mr. Saikat Basu relied upon the provision of section 10 ......rom tax; or
(b) does not have receipt of Gift; or
(c) does not have loan other than from a bank or financial institution; or
(d)sum of accretion of net wealth and shown expenditure is covered by the income.
(4) No question as to the source of investment made by a new assessee der......the result, the Income Tax Reference Application 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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....9. Three months prior to the end of the tenancy, that is, on 1-3-1999 notice for vacating the suit premises with the expiry of the tenancy on 30-9-1999 was served upon the defendant requesting him to hand over vacant possession in terms of the agreement. In spite of receiving the notice on 21-4-2009......eeds the suit premises for bona fide requirement and if the tenant denies the title of the landlord........(19) In the instant case though the respondent continues his possession by holding over, he is liable to be evicted as the appellant needs the suit premises for his bona fide requirem......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
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