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Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)
....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 ......Rule arising and of section 138 of the Negotiable Instrument Act. High Court Division while discharging the Rule did not accept the contention that where the facts reveal that the transaction in question involves civil liability no criminal proceeding will lie and the criminal cases are li......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..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)
....from the date of his conviction; so, let the accused be set at liberty at once, if not wanted in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 231. ...... simple in nature. It is true that the opinion of a doctor who examines a victim as to whether a hurt is simple or grievous is not conclusive; the view of the doctor furnishes the Court a clue to the question. Four injuries have been mentioned in the medical certificate (Exhibit-4) and of these inju......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..Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18
....o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect.
Ed.
This Case is also Reported in: 20 BLC (HCD) (2015) 279
......ndisputably the principle of "Audi Alter am Partem" was not adhered to prior to revocation of the gun licence of the petitioner by issuing the impugned Memo dated 14-5-2001. Now a pertinent question arises: what legal consequences will ensue for not following the principle of "Audi Al...... 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..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
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. ......r, submits that earlier the pre-emptors instituted the preemption case No.731 of 1973 against the impugned deed but the same was withdrawn since the same was filed at the prematured stage as deed, in question, was not registered under section 60 of the Registration Act at that time. Thereafter, the ......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..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. ......°ā§ āĻāĻŖ-āĻā§āĻ°āĻšāĻŋāĻ¤āĻž āĻāĻ°ā§āĻĨāĻŋāĻ āĻĒā§āĻ°āĻ¤āĻŋāĻˇā§āĻ āĻžāĻ¨ā§āĻ° āĻŦāĻŋāĻ°ā§āĻĻā§āĻ§ā§ āĻā§āĻˇāĻ¤āĻŋāĻĒā§āĻ°āĻŖ āĻāĻ°āĻŋāĻ¤ā§ āĻĒāĻžāĻ°āĻŋāĻŦā§āĻ¨” 6. The question that has to be addressed in this petition is whether the impugned auction notice and the su......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. ..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 ......can exercise its option to apply for title under sub-section (7) even in the middle stage of the proceedings under sub-sections (4) and (5). 6. The main question to be determined in this writ petition is whether once the 2nd auction sale in view of sub-......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..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. ......tablished during investigation and that continuance of this criminal proceeding against him in an abuse of the process of the Court and that the High Court Division without considering this important question of law discharged the Ruleand, as such, the impugned judgment should be set-aside. 7. ...... 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. ..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 ...... 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 question of abatement arises, therefore, the instance case has been initiated maliciously and capric...... 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..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.
......sposed of.
Question of law of substantial importance
Question raised before this Court was not raised either before the Assistant Registrar or before the High Court Division, but it being a question of law of substantial importance, we cannot just ignore it on the ground of non-raising the......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 ..
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 ......o the merit of the appeal, acquitted the respondents on technical point. Thus, we are satisfied that the High Court Division 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 sa......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 ..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. ......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. ......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..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
....tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
......essee-Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-03, Dhaka..………………....Respondent
Judgment
January 14, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assesse......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..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....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:
......, 12/1, Bijoynagar, (6th floor). Dhaka, Bangladesh.…………………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assesse......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..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....pearing with Mr. Ahsanul Karim and Mr. Ehsan A. Siddiq, takes us through the reference applications and the connected materials on record and, at the very outset, submits that on similar facts and on identical questions of law the assessee had filed Income Tax Reference Applications No. 24 of 1997 a......es)
Vs.
The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka……Respondent (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......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..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....pearing with Mr. Ahsanul Karim and Mr. Ehsan A. Siddiq, takes us through the reference applications and the connected materials on record and, at the very outset, submits that on similar facts and on identical questions of law the assessee had filed Income Tax Reference Applications No. 24 of 1997 a...... Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka………Respondent (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......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..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......; The Commissioner of Taxes, Taxes Zone-5, Dhaka, filed the instant Income Tax Reference Application under section 160(1) of the Income Tax Ordinance 1984, seeking opinion on the following formulated question;
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribuna......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..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....J.— These 12 (twelve) Income Tax Reference Applications, filed by the same Assessee-applicant Bangladesh Rural Advancement Committee (BRAC), having involved the similar question of law upon the identical set of facts, have been heard analogously and now disposed of by this single judgment. ...... Dhaka……………….....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 determin......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..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:
......see-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………….....Respondent
Judgment
December 15, 2014
Result:
The question formulated for determination is answered in the negative and in favour of assesse...... 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..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....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:
....... Building-1, Agrabad, Chittagong, Bangladesh.………………....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of asses......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..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
.... disallow any expenditure which is in violation of the Constitution and the laws and thereby he upholds the Constitution and the laws in the financial sector of the administration." 23. The identical Article like that of Article 128 of ours is Article 149 of the Indian Constitution Ar......, 335, 7768, 1956 and 5065 of 2014. Judgment Md. Ashfaqul Islam J.— All these writ petitions are heard together and disposed of by a single judgment as there involved common question of fact and law. 2. In Writ Petition No.3606 of 2010 on an application under Article 1......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..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
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