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Ali Haider Chowdhury Vs. State, represented by the DC, Dhaka and another, 2015, 44 CLC (AD)
.... charge-sheet. Since the petitioner was engaged in the said transaction and was also a beneficiary of it, a prima facie case of abetment regarding manipulation of the tender for sale of the abandoned property had been disclosed against him in the materials collected by the prosecution. By takin......na J Syed Mahmud Hossain J Ali Haider Chowdhury…………………………. Petitioner Vs. State, represented by the DC, Dhaka and another………….Respondents Judgment February 11, 2015. R...... Vs. State, represented by the DC, Dhaka and another………….Respondents Judgment February 11, 2015. Result: The petition is dismissed. On Illegal transaction Though the name of petitioner was not in the FIR nor in the statements of th..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 ...... DLR (HCD) (2015) 320 ...... sections 161 and 165 A of the Penal Code because the present accused-petitioners are the government employees (now suspended) as being the Sub-registrar and the TC Clerk, as such, there is no illegality committed to file an information by an individual person or authority before the Police Sta..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....itional grounds to the effect that the deed of assignment dated 30-12-2003 by which respondent No.2 allegedly acquired the trade mark from its original owner-Raj Kumar Agarwala, had not been drawn on properly stamped papers and was not attested by any witness as well. Therefore, the deed of assignme......Md. Imman Ali J
AHM Shamsuddin Chowdhury J
Sohan Kumar Agarwala....................Petitioner
Vs.
Assistant Registrar, Department of Patents Designs and Trade Marks and
another................Respondents
Judgment
February......in and the respondent No. 2 on the basis of this deed of assignment, was substituted in the Trade Mark Application No. 51258 in class 3 in place of Raj Kumar Agarwala. We find nothing wrong or illegal in substituting the respondent No.2 Md Shahid Hossain in the Trade Mark Application No. 5..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)
....rigorous imprisonment for 10(ten) years with a fine of Taka 65,00,000 in default and to suffer rigorous imprisonment for 1(one) year consecutively. 3. The Special Judge also confiscated the properties which were found beyond his known sources of income. 4. On appeal against the said j...... Syed Mahmud Hossain J Hasan Foez Siddique J State………………………….Petitioner Vs. Engineer Monjurui Ahsan Munshiand another……………………….Respondents ......t the said judgment and order of the Special Judge, the High Court Division by the judgment and order dated 23-6-2011 acquitted him of the charges levelled against him mainly on the reasoning that no legal notice was served upon the respondent in accordance with the Ain and in arriving at such concl..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
....1. Whether, in the facts and on the circumstances of the case, the Tribunal under 159(2)/29(1) was justified in maintaining disallowances, save and except statutory ones, where books of accounts were properly maintained under mercantile system pursuant to section 35(2) and the accounts were audited ......hellip;………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc......t Basu although concedes the decisions made in the referred cases, but argued that the instant three Income Tax Applications has to be examined on its own merit on the issue whether the DCT concern illegally invoked its power under the provision of section 35(4) of the Income Tax Ordinance 1984. The..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....eal on merit afresh.
The leave petition is accordingly, disposed of with the above observations and directions.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 127.
......uddin Chowdhury J
Anti-Corruption Commission, represented by its Chairman.........Petitioner
Vs.
Haji Md. Salim and another.................Respondents
Order &n......pugned judgment and order dated 1-1-2011 acquitted him of the charges without at all assessing the evidence and also without entering into the merit of the appeal mainly on the reasoning that no legal notice was served upon the respondent in accordance with the Ain and in arriving at such concl..
Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6
.... 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:
......dent (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, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favou...... accounting procedure all over the Globe. He further submits that in the assessment years 2003-2004 and 2004-2005 the assessee’s contribution to provident fund was included within perquisites illegally, as the provident fund expenditure falls within the purview of section 30(d) and not under s..
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: ......dent (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, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favou...... accounting procedure all over the Globe. He further submits that in the assessment years 2003-2004 and 2004-2005 the assessee’s contribution to provident fund was included within perquisites illegally, as the provident fund expenditure falls within the purview of section 30(d) and not under s..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....o the wife 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 p......srin 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 legal......dash;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 legally justified in passing order maintaining the appeal order of the Appellate Joint Commissioner ..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t-A, 6th Schedule of the Ordinance having been deleted by the Finance Act, 1999, at the time of assessment year 1999-2000 the said paragraph 1 was as follows; “1(1) Any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, and......llip;………….....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 determination: 1. Wheth...... mentioned in the judgment by their lordship in the following language; "i) Whether on the facts and in the circumstances of the case the learned Taxes Appellate Tribunal, Dhaka Bench-3 was legally justified in its direction to treat income of Brac Printers Limited and Arong exempt from ta..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....the same was required to be considered by the Taxes Appellate Tribunal, but the Taxes Appellate Tribunal in a mechanical way simply endorsed the view of the First Appellate Authority, which not being proper adjudication of the issue, cannot be endorsed by this court......... (14 & 15)
Lawye......e is also Reported in:
......the learned Assistant Attorney General Mr. Saikat Basu, appeared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been claimed that the Taxes Appellate Tribunal was legally justified in law in upholding the order of the DCT concern and the CT(Appeal) regarding the ..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....mited, (c) Mobil Jamuna Lubricants Limited, (d) Rakit and Kolman Bangladesh Limited and (e) Fuchs (Bangladesh) Limited and sales were confirmed by their certificates. The Assessee-applicant maintains proper books of account, including cash book, ledger book, production register, stock register etc.,......……....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the fac......y the appellate authorities strenuously argued that the DCT concern did not express any dissatisfaction as to the method of accounting and also did not pin point any defect in the account, but most illegally invoked the provision of section 35(4) of the Income Tax Ordinance 1984 and disallowed the c..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....venue Audit Directorate. 7. Since we have already decided the first and second category, we think it would be easier to appreciate the issue involved in third category of writ petitions. For the proper analysis let us first reproduce the impugned order from one of the petitions. In Writ Petitio......5) 73 ......der section 55(1) of the Act if found to be tainted being done under express direction of Local Audit Directorate, or so to say issued under the flagrant direction of Local audit Directorate, can not legally sustain having curtailing effect on the provisions of Constitution and the Act. The Con..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....osed of.
Civil Rule No. 647(FM) of 2012 is accordingly disposed of.
Bank’s Legal Power to Deal with Mortgaged Property—
Bank must have the legal power to sell the mortgaged property which is the condition precedent to take subsequent actions. ...... (30)
A...... is also Reported in: 67 DLR (HCD) (2015) 218
......First Miscellaneous Appeal is disposed of.
Civil Rule No. 647(FM) of 2012 is accordingly disposed of.
Bank’s Legal Power to Deal with Mortgaged Property—
Bank must have the legal power to sell the mortgaged property which is the condition precedent to take subsequent actio..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....of party under Order I, rule 10(2) read with section 151 of the Code of Civil Procedure shall not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. Since the instant revisional application has arisen out of an interlocutory order, w......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The......d) has been paid by the former to the latter pursuant to the said agreement and it has been claimed by the plaintiff that as she has been in possession of the suit land since 1985, she has acquired a legal right thereto. However, since the claim as to the possession of the plaintiff has been denied ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
.... be held as illegal and declared as having been so done or taken without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this Court may seem fit and proper.
2. Facts leading to issuance of this Rule Nisi may be, briefly, stated as follows:
......7 DLR (HCD) (2015) 251
...... 'Reference License' in favour of the petitioners purporting to bypass the judgment and order passed by the High Court Division in Writ Petition No. 11371 of 2013 should not be held as illegal and declared as having been so done or taken without lawful authority and is of no legal effec..
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)
....eted by majority 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...... (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December 4, 2014. Result: ....... Mr. Mohammad Eunus, learned Advocate, appearing for the plaintiff-petitioner, submits that, after contested hearing the suit was decreed and decree was put into execution against defendants who are legally directors and it is settled principle of law that executing court cannot go beyond the ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
.... as to why they should not be convicted for committing contempt of court and be sentenced to suffer imprisonment and be fined for such term 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 ......
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule ......ystal clear that the contemner-opposite parties could never be able to show any reasonable cause regarding the non-compliance of the Court order; that the contemner-opposite parties were given a legal notice dated 23-11-2013 as a caution so that they without making any further delay comply..
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)
.... December 3, 2014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reve...... ......014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reveals that he had a ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....khs) only which was modified to be as Tk. 35,00,000 (Taka Thirty Five Lakhs) only on appeal should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule, in short, is that the present opposit......t Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December 2, ......omplainant presented the said cheque lastly on 15-12-2009 at City Bank Limited, Johnson Road, Dhaka but the said cheque was dishonoured for insufficieny of fund. Thereafter the complainant had issued legal notice through his lawyer on 13-1-2010 requesting him to make the payment of the cheque value ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
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