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Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ......repurchase is not a borrowing arrangement; no debt subsists and no right to redeem is reserved by the debtor but only a personal right to repurchase. This personal right can only be enforced strictly according to the terms of the deed and at the time agreed upon. In a mortgage by conditional sale th......: The appeal is dismissed. Sections 95 and 95A are special laws promulgated for the protection of poor tenants, maliks or raiyats from the clutches of the moneyed men or ex-landlords for restoration of mortgaged property in a summary manner without the intervention of the Court and payment......edand others.......................Respondents Judgment March 14, 2012. Result: The appeal is dismissed. Sections 95 and 95A are special laws promulgated for the protection of poor tenants, maliks or raiyats from the clutches of the mone..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
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 ......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 ..........................Petitioner Vs. Government of Bangladesh and others............ Respondents Judgment March 9, 2015. Result: The Rule is discharged. Case Referred to- Majed Hossain Vs. State 17 BLC (AD) 177; Monzur Alam Vs. State 55 DLR (AD) 62; Shamsul Isla......ame Division Bench, the writ petition can be heard on merit without hearing the petitioner. ...... (8) When cases of Criminal and Civil proceeded concurrently— The proposition of law which is consistent and no longer a resintegra is that a criminal case and civil case though ari..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. ......idence on record proved the charge levelled against the accused under section 11 (ka) of the Ain, 2000 or the evidence on record at all attracted the provision of section 11 (ka) of the Ain, 2000 and accordingly warranted the conviction of the accused under the said section of the Ain, 2000. The Tri......vous 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 dowry and in both the cases, fine has to be also ......Yasmin Rumi, was given in marriage to the accused. At the time of marriage, the accused demanded dowry of Taka 50,000, but he gave Taka 20,000. After marriage, his daughter went to her father-in-law's house and started living there. After 6/7 months of her marriage, his daughter inform..Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18
....9;A' to the writ petition). Prior to cancellation of the licence of the petitioner, he was not given any opportunity of being heard. Because of the violation of the principle of natural justice, the impugned Memo No. JM Gha-2/95/416 (K5) dated 14-5-2001 is without lawful authority and ...... was a charge-sheeted accused in some criminal cases and that being so, for the security of the public peace, the respondent No. 2 deemed it necessary to cancel the licence of the petitioner and accordingly he did so by the impugned Memo dated 14-5-2001.
24. In the decisions in the case of......nt
March 2, 2015.
Result:
The Rule is made absolute.
In the absence of any substantial and concrete materials on record it is difficult for a man of ordinary prudence to place his reliance, in this case on annexure-'3' so far as it relates to the petitioner. ......sued by the respondent No.2 so far as it relates to serial No. 8 cancelling the petitioner's Arms Licence No.31/98 (Annexure-'A' to the writ petition) should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th..
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. ......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. ......m Bhuiya, Advocate-on-Record—For the Petitioners. Kliurshid Alam Khan, Advocate, instructed by Gias Uddin Ahmed, Advocate-on-Record—for the Respondents. Civil Petition for Leave to Appeal No. 489 of 2015. (From the judgment and order dated 8-9-2014 passed by the High Court......section 60 of the Registration Act on 20-7-1974, that is, he did not file pre-emption within four months from the date of registration of the disputed deed, the High Court Division committed error of law in not holding that the application for pre-emption was barred by limitation. 5. Mr. K..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. ......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. ......Ain (VIII of 2003); Sections 12 & 33(2) The compliance of provision of section 33(2) of Ain for the purpose of section 12 of the Ain even when read with subsection 4, is not at all mandatory rather it is directory— Before institution of any suit against any borrower the......Sub-Registry Office, Khulna and sale deed No.5352 dated 25-4-2011 (Annexure-B-1) of Sadar Sub-Registry Office, Jessore should not be declared to have been made by the respondent No.1 without any lawful authority and is of no legal effect." 2. The back ground leading to the Rule, in sh..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
....the impugned judgment of the High Court Division. Learned counsel appearing for the petitioner has raised a technical point of law and submits that the respondent M Sahabuddin Ahmed was fugitive from justice and he never appeared before the Court below and also in the High Court Division. In this co......y jurisdiction in failing to consider that in presence of alternative remedy available to him it cannot quash a proceeding. The judgment of the High Court Division is set-aside.
This petition is accordingly disposed of.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 176
...... Khatun, Advocate-on-Record—For the Petitioner.
Md. Shahed Alam, dvocate-on-Record, instructed by Md. Nawab Ali, Advocate-on-Record—For the Respondents.
Civil Petition for Leave to Appeal No. 3414 of 2014.
(From the Judgment Order dated 22-10-2014 passed by the High Court ......, 7 Court, Dhaka.
2. We have perused the FIR, the Police report and the impugned judgment of the High Court Division. Learned counsel appearing for the petitioner has raised a technical point of law and submits that the respondent M Sahabuddin Ahmed was fugitive from justice and he never appear..
Category: Constitutional Law | Date: 19 Feb, 2015 | Hits: 9
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 ......ithstanding anything contained in sub-sections (4) and (5)", the provisions under sub-sections (4) and (5) have been made Subjugated to the provisions under sub-section (7). In other words, according to him, the provisions under sub-section (7), in clear terms, have ruled out the appl......) a separate status. The provisions under sub-section 6(kha) are such that they can be followed even not withstanding whatever contained in the entire section 33. This means, once the right to enjoyment and possession of the mortgaged property is conferred on the decree holder, i......ted 24-11-2011 (Annexure-D-2) passed by the Joint District Judge and Artha 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 dispos..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. ...... 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. ......tment 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 role in the illegal trans......ring 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. We have cons..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 ......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 ......if the Commission has not been informed or assistance of Commissioner is not sought by any person for the scheduled offences committed by any government official, therefore, the law as its stand today is that if any offence to be trapped by any individual person or any law enforcing agency shou......া (Trap Case) প্রস্তুত করিতে বা পরিচালনা করিতে পারিবেন।” There is no bar in catching red-handed any person by any law enforcing agency if the Commission has not been informed or assistance of Commissioner is n..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.
......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.
......ore 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 same before the statutory authority and the High Court Division. Since the question would need determination of fact......artment of Patents Designs and Trade Marks and
another................Respondents
Judgment
February 9, 2015
Result:
The petition is disposed of.
Question of law of substantial importance
Question raised before this Court was not raised either before th..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....titioners were assaulted mercilessly and that they snatched away cash and kinds of Taka 4,500 only and that in the mean time they have crossed the age of 40 years, we are of the view that the ends of justice would be met if their sentence is reduced to the period which they have already served out. ......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. ...... The petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Criminal Petiti......ned Deputy Attorney General, submits that the prosecution has been able to prove the ingredients of section 394 of the Penal Code against petitioners beyond all reasonable doubt, there is no error of law in the judgment and order of conviction and sentence passed by the Courts below. 9. The cha..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:
......n done, the Taxes Appellate Tribunal was required to consider the same which also having failed prejudicing the Assessee-applicant, this court finds merit in this Income Tax Reference Application and accordingly the question as has been formulated by the Assessee-applicant is required to be answered......s Appellate Tribunal, being the highest appellate authority in the Taxes department, the Assessee-applicant has preferred the appeal before the first appellate authority against his grievance as to enhancement of his loss to a huge amount of income, which having prejudiced the Assessee-app......ash;The Assessee-applicant Star Vegetable Oils Limited filed the instant Income Tax Reference Application, under section 160(1) of the Income Tax Ordinance 1984, formulating the following question of law, seeking opinion from this court;
“In the circumstances and facts whether the Taxes A..
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:
......suant to the provision of section 83(2) of the Income Tax Ordinance 1984, felt that the Assessee-applicant has not submitted adequate evidence supporting the genuinity of the incurred expenditure and accordingly he disallowed on expenditures several heads. The DCT concern also did not believe the sa......e Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh…………&he......o. 163 of 2014
And
I.T. Reference Application No. 170 of 2014.
Judgment
AFM Abdur Rahman J.— These 3(three) Income Tax Reference Applications having involved the question of law based upon similar set of facts, have been heard analogously and now disposed off by this single..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......applicant—Islami Bank Bangladesh Limited (hereinafter stated as the assessee) is a banking company incorporated under the Companies Act, 1913. The assessee has been carrying on banking business according to the principle of Islami Sharia. The assessee has been paying income tax regularly and i......eps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......(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 2005, 22 of 2005, 23 of ..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......applicant—Islami Bank Bangladesh Limited (hereinafter stated as the assessee) is a banking company incorporated under the Companies Act, 1913. The assessee has been carrying on banking business according to the principle of Islami Sharia. The assessee has been paying income tax regularly and i......section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ...... 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 2005, 22 of 2005, 23 of ..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:
......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:
......Taxes who passed order in deleting the Income determined by the ACT as Income from other sources under section 19(3)33d at Tk. 1,05,39,450/- by admitting the false and fabricated gift amounting to Tk. 1,05,39,45/- as the assessee failed to prove the genuinity and verifiability of the gifted am......orally, which has been accepted by the wife and declared in her income tax return along with submission of an affidavit declaring the gift sworn in by the husband. This affidavit being the proper and lawful document has to be taken into consideration and no other document is required to prove the sa..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......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: ......s of the Applicant’s income over expenditure which was neither used for charitable purposes during the year not set apart and project money lent out and taken back along with interest amounting to Tk. 67, 75, 20,570.00 were not used for charitable purposes and as such were liable to tax. ...... Vs. Bangladesh Rural Advancement Committee (BRAC) 51 DLR (1999) 152. 3. Whether in the facts and circumstances of the case the Tribunal was justified in holding that the AJCT had overlooked the law as well as the fact that income of a person to be exempted under the provisions of paragraphs 1 ..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:
......f Tk. 5,61,17,329.00, because, of the fact that the Assessee-applicant company failed to deduct Advance Income Tax (AIT) as per the provision of section 53F of the Income Tax Ordinance 1984 and accordingly the DCT concern has correctly acted under the provision of section 30(aa) of the Income ......
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000…………….Ass......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 in disallowing Tk. 5, 61, 17,329.00 (Five crore sixty one lac seventeen thousand three hundred t..
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:
......ed in negative and in favour of the Assessee-applicant.
8. The learned Advocate Mr. Sarder Jinnat Ali further argued that the DCT concern most erroneously added the VAT amount with the sales and accordingly enhanced the entire amount received from the sales, which being erroneous, the same was ......
Supreme Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………&hel...... 1984; Rule 65C
On the basis of the provisions under rule 65C of the Income Tax Rules 1984, the issue of allowing expenditure in respect of free sample distribution being a question of law was required to be considered by the appellate authorities. In the instant case, while the first..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
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