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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 ......d 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..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.
......D) (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..
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 ......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 ......y, 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..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
....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:
......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:
...... 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..
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:
......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:
.......
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..
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:
...... 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:
...... section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......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..
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: ......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: ......61(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ...... 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..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:
.......
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..
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: ....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... 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..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:
......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:
.......
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..
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.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......
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..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
.... that purpose he or any person authorized by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other government property in the possession of any person in the service of the Republic. (2) Without prejudice to the provision...... must it do what it has not been authorized to do. 45. Finally to sum up the principle of law propounded as already discussed exhaustively, profitably I can quote from Halsbitry's Laws of England. In Halsbury 's Laws of England, 4th Edn. Volume-1, page 35, para 33 it has been stated: ......ler and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......, 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..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....9. Accordingly the application praying for review 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:
......9. Accordingly the application praying for review 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:
......d.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......g on behalf of the review-applicant, while taken this court through the judgment delivered by this court in Income Tax Reference Application No. 294 of 2011 drawn the attention of this court that the question No. 2 as was formulated was directed to the legality and propriety of the order passed by t..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....-2012 passed by the court below in which the learned court referred to the submission of the learned advocate of the plaintiff that after vacating the order of injunction the defendants forcibly took possession of the property.
14. Mr. Md. Kamrul Alam submits that since the plaintiff received t......ed Bangladesh, Chandpur branch). Against the said sanction advice the plaintiff, as guarantor of the loan, mortgaged the (Ka) scheduled property owned by him "comprising of 0.31 decimals of land and structures constructed thereon situated in Chandpur district by executing and registering a......7 DLR (HCD) (2015) 218
......of the Artha Rin Adalat Ain, 2003 and as such the reported case has no manner of application in the case before hand.
32. In the facts and circumstances of the case, as discussed above, now, the question before us for consideration is whether the bank had the legal right to seel the mortgaged p..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....nt No. 8 would be merely an abuse of process of the Court. It is contended that opposite party No. 7 has been possessing the suit land since purchasing the same and plaintiff's claim of possession on the suit land is concocted. It is further contended that though the plaintiff-petition......e been filed to resist the present Rule. One is by Rajdhani Unnayan Kartripakkha (RAJUK), who are opposite party Nos. 5-6, and another one is by opposite party No. 7, who is the purchaser of the suit land from the allottee of the plot in question. It is contended in the counter-affidavit filed by op......am Sarkar J Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opp......e. One is by Rajdhani Unnayan Kartripakkha (RAJUK), who are opposite party Nos. 5-6, and another one is by opposite party No. 7, who is the purchaser of the suit land from the allottee of the plot in question. It is contended in the counter-affidavit filed by opposite party Nos. 5-6 that they issued..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......the Rules, is not a privilege but it is a right to carry out their business and that right cannot be curtailed or throttled on a mere cause shown.
The Constitution is the supreme law of the land, and the trainers of the same in their wisdom have made some provisions protecting the rig......y of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......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
..
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)
.... 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. ......erations can have little weight in interpreting statues. But even otherwise, this view of the matter does not support the argument. After the issue of a notification under section 4, an owner of land in the locality notified cannot have full beneficial enjoyment of his property; he ca......at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......rity view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical departure from the stand so far taken the property in question answers the second inclusive definition of abandoned property in Article 2(1) (ii) of ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....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
......s the custodian of the Constitution and protector of the Rule of law. In the present legal jurisprudence, he submits, "Contempt of Court" is nowhere defined in any statutes of the land. However, in the case of Moazzem Hossain Vs. State, 35 DLR (AD) 290, 293, Fazle Munim, CJ (as h......ecord, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......circumstances of this case, the learned Amicus Curiae submits that, this is a clear case of defying this court's order by the parties to the proceeding. The learned amicus curiae has posed a question as to how the contemner No. 2 has issued this letter dated 30-9-2013. raising objection to ..
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)
....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 ......oms House had received the said goods. He had appointed M/s Jyoti International, a clearing and forwarding agent (hereinafter referred to as the C & F) to release the said goods from the Benapole land port who submitted bill of entry and other papers on 17-10-2005 and got the release order of th......ord be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ...... to the informant party as a result, the accused also had endorsed the said fact in black and white and the said fact reveals that the accused had no any intention of misappropriation of the goods in question. And later on, the remaining goods were delivered to the agent of the informant. As such, t..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ......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 ......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 ......im, so he (accused petitioner) had no any reason to draw the cheque to discharge his debt or liability. In fact, the complainant would not be in a position to show any consideration for the cheque in question. 15. The learned Advocate lastly submits that for the wrong advice and wrong act of th..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
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