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Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)

.... mortgaged properties upon it and fixed 28-11-2011 for presentation and preparation of certifi­cate of sale. At this stage, the petitioner moved this Court and obtained the aforesaid Rule. At the time of issuance of the Rule, this Court, by order dated 15-12-2011, stayed operation of the impugne...... 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 ..

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)

....n Act, 1947 and Rule 15 of the Emergency Power Rules, 2007, now pending before the Special Judge, Court No. 3, Dhaka and obtained Rule in Criminal Miscellaneous Case No. 20499 of 2009. 3. At the time of issuance of Rule, all fur­ther proceedings of Special Case No. 23 of 2007 were stayed fo...... 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)

....FIR can be lodged with the concerned Police Station on condition that the concerned Police Station must register the complaint and send the complaint to the Commission within the stipulated period of time. An application of the above provision of law in the instant case clearly stands that the infor......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 ..

Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4

Sohan Kumar Agarwala Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another, 2015, 44 CLC (AD)

.... point raised before this Court, was raised before them. The only point raised in the mem­orandum of appeal before the High Court Division was that the appellant (petitioner herein) was not given time for hearing the opposition case in spite of his request that he was entitled to get a reasonabl......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.   ..

Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20

Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)

....titioners have suffered two years seven months for the charge of snatching away cash and kind worth of Taka 4,500. He submits that sentence is at any rate too severe and that both of them, in the meantime, crossed the age of 40 years, in such view of the matter, their sentences may be reduced to the......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. ..

Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5

Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka, 2015, 44 CLV (HCD)

....entitled to file the appeal before the first appellate authority, which, as it appeared to the court that, considered the matter in a very whimsical manner  and rejected the appeal as being time barred and hence  upon consideration of section 83(2), 177, 154(3) of the Income Tax Ordin......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:     ..

Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1

Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled Vs. The Commissioner of Taxes, Taxes Zone-14, 2015, 44 CLC (HCD)

....being proved by adequate evidence..... The provision of section 83(2) is the protection to the assessee of Income Tax, since the DCT concern writes the assessment order in his personal time in the absence of the assessee or his authorized representative.....(12 and 17) Cases Refe......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: ..

Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1

Anti-Corruption Commission, represented by its Chairman Vs. Haji Md. Salim and another, 2015, 44 CLC (AD)

.... disposed of. Offence punishable under section 27 of the Ain is distinct offence and no notice is required by the Commission for prosecution of an offender in respect of the offence. At the time of hearing the leave petition Mrs Mahmuda Begum, learned Advocate-on-Record for the petitioner ......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.   ..

Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6

The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....g with the learned Assistant Attorney General Mr. Shaikat Basu appeared on behalf of the Taxes Department, while the learned Advocate Mr. Sarder Jinnat Ali, represented the Assessee-respondent at the time of hearing of the instant Income Tax Reference Application. Argument of the Commissioner-a......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: ..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....t that the assessee-applicant BRAC is not exempted from paying the income tax, therefore, any further deliberation on the similar questions shall be nothing but wastage of valuable court’s time..............(6) As the income of the assessee organization is expended directly......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: ..

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

International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 2014, 43 CLC (HCD)

.... tax at source from the interest of the term deposits when the interest itself has neither been credited nor paid to the Accounts of the payee for the term of the deposit have not been matured at the time of filing the return. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984) Sec......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: ..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....clusion. 2. Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29 was justified in maintaining higher estimate of sales by clubbing vat and at the same time applying higher rate of gross profit and breach of the provision of section 35(3) and without r......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: ..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

....found in paragraph 3 of the impugned order that the Deputy Commissioner of VAT department made a demand to the assessee company (the petitioner) under section 55 of the VAT Act allowing 10 (ten) days time to deposit the amount asked by them in the government treasury by challan. Notably as it appear......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....0-7-2012. 10. The defendant-respondent Nos. 1 and 2 contested the FMA separately. 11. Mr. Subrata Chowdhury, the learned Advocate appearing for the plaintiff-appellants, submits that at the time of the auction sale the market price of the (Ka) scheduled property was about Taka 6 crore, but......oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....t: there are 2 mandatory components of this provision of law namely, the contract must be a written registered instrument and the balance amount of consideration must be deposited in the Court at the time of filing the suit for specific performance of contract, however, the plaintiff-petitioner in o......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....& F license under Rules 5 and 6 of the Rules, there is no requirement for sitting in writ­ten and viva voice examination....... (8) Since the petitioners did not get reference license in time by the action of respondent No. 6, the same has caused serious hamper and dis­ruption in ca......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)

....e real point, therefore, of the present argument is that the Act should be so inter­preted that the Government should not be put to extra cost when it has been unable to com-, plete its plan at a time. This seems to me to be a strange argument. First, there is no reason why the Act should provid...... 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.   ..

Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....ioner is permitted to submit a fresh Bank Guarantee, containing similar terms and conditions, for Taka 68,17,617 in favour of the BTCL and then to withdraw the existing one and to renew the same from time to time, till the dis­pute is resolved finally."; that thereafter the said order passe......1) as to whether the act of contempt of court committed by persons who are parties to the proceeding before the court and by persons who are not parties to the proceeding shall be weighed on the same scale and (2) as to whether unconditional apology shall be accepted in all cases as if it is a matte..

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)

....n to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directory in Nature and Not the Mandatory Provisions of Law— So far the time limit is concerned the Rule prescribes to conclude the investigation within 60 'days in two......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 ..

Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11

Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....rty No. 2. 9. Mr. ZH Bhuiyan, the learned Advocate appearing for the convict petitioner supporting the Rule contends that after filing of the case the peti­tioner was granted bail and at the time of framing charge filed a petition under section 265C of the Code for discharging him from the ......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 ..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9