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Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

.... from commission or fees.— Any person being a corporation, body or authority established by or under any law including any company or enterprise owned, controlled or managed by it, or a company registered under the Companies Act, 1913 ( VII of 1913) or কোম্পানী আইন, ১...... is directed 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:     ...... is directed 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:     ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

.... the said order of assessment, the Assessee-applicant, preferred appeal for the assessment year 2005-2006 along with two other assessment years being assessment year 2007-2008 and 2008-2009 which was registered as আয়কর আপীল পত্র নং- ১০৯, ১১০, ১১১, ১......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)

....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......shy;tence was passed under section 5(2) of the Act II of 1947. 2. The case of the prosecution, in short, is that the accused Lutfur Rahman Khan, Jamaluddin Afgani and Kafiluddin while serving as postal operators and in-charge of motor vehicle branch for renewal of motor vehicle licence at Gener......ntence of imprisonment of 2 years imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ..

Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2

Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)

....defendant Nos. 1 and 2 contested the suit by filling written statement denying the alleged bainanama. Their case is that the defen­dant No.1 purchased 0.0168 ajutangsa land from Shahana Bibi by a registered kabala dated 10-4-1984 and subsequently he transferred that land to his wife Rokeya Begum......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 ......ert and for this purpose the suit should be sent back on remand to the appellate Court below................................ (14) Case Referred to- Tarak Chandra Majhi vs Atahar Ali, 8 BLC (AD) 67. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by SR Khoshnabish, Advo..

Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....           Provided that the amount representing the face value of any bonus share or the amount of any bonus declared, issued or paid by any company registered in Bangladesh under কোম্পানী আইন ১৯৯৪ (১৯৯৪ সন......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: ......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

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....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       ......remises the defendant has become liable to pay Taka 1, 27,60,000 as com­pensation till that date. The plaintiff again through his lawyer on 28-7-2004 sent another notice by the guaranteed express post in which he claimed Taka 18, 00,000 for the 'Ga' schedule property. In such circumstanc......g over, he is liable to be evicted as the appellant needs the suit premises for his bona fide requirement…...........(21) Case Referred to- Siddik Ali Vs. Nurun Nessa Khatun, 43 DLR (AD) 3; 17 DLR 306. Lawyers Involved: Rafique-ul-Huq, Senior Advocate and Mohammad Salahudd..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....dgment delivered by the High Court 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. ......premises the defendant has become liable to pay Taka 1,27,60,000 as com­pensation till that date. The plaintiff again through his lawyer on 28-7-2004 sent another notice by the guaranteed express post in which he claimed Taka 18, 00,000 for the 'Ga' schedule property. In such circumstanc......iable to be evicted as the appellant needs the suit premises for his bona fide requirement………….(21) Cases Referred to- Siddik Ali Vs. Nurun Nessa Khatun, 43 DLR (AD) 3. Lawyers Involved: Rafique-ul-Huq, Senior Advocate and. Mohammad Salahuddin, Advocat..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ......tion) Cadre as Lecturer. Accordingly, he joined Netrokona Government College as Lecturer in Philosophy on 20-10-1996, vide appointment letter dated 16-10-1996 issued by the Ministry of Education. The post of respondent No.1 was subsequently made permanent vide notification dated 4-11-2003. Because o......of the High Court Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

....rough LA Case No.2/1920-21, for constructing infra­structure of District Headquarters, Noakhali acquired the land, took possession of acquired land excepting the land of Fazil Mia as there was no registered deed of gift and there was home­stead. Later on, Government did not evict the plainti...... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ......e was done violator was not in knowledge about pendency of the pro­ceeding before the High Court Division…….(17) Cases Referred to- Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20; Kaimuddin Shaikh alias Kaimu Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, ..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....Additional Commissioner of Taxes reopened the assessment under section 93 of the Income Tax Ordinance 1984. In addition to the above after reopen of the case statutory notices were served through the registered post. The Assessee-applicant has raised unnecessary question inasmuch as the instant case......Commissioner of Taxes reopened the assessment under section 93 of the Income Tax Ordinance 1984. In addition to the above after reopen of the case statutory notices were served through the registered post. The Assessee-applicant has raised unnecessary question inasmuch as the instant case was clear ......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

State Vs. Robin, 2014, 43 CLC (AD)

....he Nari-o-Shishu Nirjatan Daman Tribunal, Bhola for trial. The learned Judge of the said Tribunal took cognizance of the offence against the respondent and others under the same section. The case was registered as Nari-o-Shishu Case No.98 of 2004. Thereafter, he framed charge against all the accused...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......in accor­dance with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ..

Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....র ১৩ নং আইন)or any banking company, or any insurance company or any co-operative bank established by or under any law for the time being in force] or any Non-government Organization registered with [N.G.O. Affairs Bureau or any university or medical college or dental college or eng......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0

Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)

..... After issuance of the Rule the petitioner again approached to the respondent No. 3, the Director General, Director of Primary Education, Section-2, Mirpur, Dhaka and served a representation by t he registered post on 15th June, 2014 but the petitioner received no reply from the said respondent. ......ভাবিক কাজের অযোগ্য”. This court cannot take any decision as to the nature of disability or the physical condition of handicraft. The petitioner applied for the post of Headmaster in the District of Satkhira while there is no information by either of the partie......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in:   ..

Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36

Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)

....of Tide Suit No. 52 of 2009 belonged to the defen­dant No.1 along with the predecessor of defen­dant Nos. 29-33 namely Helal Uddin and Tobarok Hossain and they got the same in equal shares by registered sale deed dated 28-4-1955 and the defendant No. 1 by an amicable settlement with the othe......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ..

Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......the FIR, charge, evidence of the prosecution witnesses, the impugned judgment and order dated 1-12-2008, the confessional statement made by the con­demned prisoner Md. Sajjad Ali, inquest report, post mortem report and other relevant papers available in the paper book. The learned DAG then submi...... The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- Mizazul Islam Dablu Vs. State 41 DLR (AD) 157; Mizazul Islam alias Dablu Vs. State, 41 DLR (AD) 157; Anisur Rahman Vs. State, 1986 BLD (AD..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

.... written complaint nar­rating the above facts to the District Officer, DUDAC, Narayanganj wanted to nab the accused at the time of transaction of the said bribe and accordingly the allegation was registered as FIR No. 3 of 2007 dated 10-4-2007 and making an inventory list of the Taka 4,000 prese......vanced by the learned Advocates of both the parties let us have a look into the evidence on the record. 16. P.W. 1 Benzir Ahmed, the Deputy Director of DUD AC, testified that on 10-4-2007 he was posted at Narayanganj on that date Abdus Salam Khokon having been in his office filed a written comp......d 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) 114   ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)

....asuring 6.05 acres appertaining to C.S. Khatian No. 152 of No. 3 Nalbaria Mouza origi­nally belonged to Ganga Charan. Ganga Charan settled the said land to Ananta Kumar and Nittananda Hawlader by registered patta dated 24-3-1936. Ananta Kumar and Nittananda Hawlader subsequently transferred the ...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ......J. I agree with the reasoning and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ..

Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11

I.M. Reazul Hasan Vs. Commissioner of Taxes Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka, 2014, 43 CLC (HCD)

....assessee by a commercial bank including Bangladesh Krishi Bank, Rajshahi Krishi Unnayan Bank, Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Sangstha, or a leasing company of a financial institution registered under আর্থিক প্রতিষ্ঠান আইন, ১৯৯৩ (১৯......the receipt of cash asset by way gift within the meaning of “Whether convertible into money or not?”  3. The assessee-applicant I.M. Reazul Hasan is a public servant holding the post of Deputy Engineer, POUR Sub-Division, POUBD having tax payer identification (TIN) No.464-104-9......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....দ/পরি-১/৯০-৯১/১৯৯৯ and also to dis­pose of the audit objection in his favour in the light of the order passed by the Tribunal in Case No. 65 of 1995. The application was registered as Administrative Tribunal Case No. 88 of 2003. 3. The case of the petitioner as mad......No.65 of 1995 in the same Administrative Tribunal. The Administrative Tribunal allowed the said case and directed the opposite parties to absorb him at the scale of Taka 625-1315 in SSAE (Mechanical) post. Later on, CME, West Rajshahi set-aside the previous order and allowed the petitioner, the scal......ground assigned by the Administrative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9

Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)

.... Judgment Nozrul Islam Chowdhury J.— In a pre-emp­tion proceeding under Mohammadan Law, the appellant is the pre-emptee who purchased the disputed land from one Jamila Khatun by a registered kabala dated 23-8-2011 bearing registration No.4146 and the pre-emptor respondent has bro....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61   ....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61   ..

Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3