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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. ......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. ..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
....t 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
......t 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
......t petition, he has prayed that a direction should be given not to arrest or harass him in connection with the case. This statement is self-explanatory that he has never appeared or surrendered to the jurisdiction of the Court. He was fugitive from justice.
3. It is a settled point that a fugiti..
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 ......ut on auction-sale through news papers in view of the provisions under section 33(1) of the Artha Rin Adalat Ain, 2003 ("the said Ain"). However, the said auction did not succeed due to the absence of bidders. The executing Adalat then proceeded for the 2nd auction in view of the provision......e, appearing for the petitioner, mainly submits that since the Adalat proceeded for the 2nd auction under sub-section (4) of section 33 and completed the same unsuccessfully, the Adalat acted without jurisdiction in conferring title on the decree-holder-bank under sub-section (7) of section 33 of th..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
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 ...... 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 capriciously beyond the jurisdiction of law and thereby abuse the process of court. The learned Advocate further submits tha..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....ice and the local people caught hold the petitioners subsequently after the occurrence and assaulted them severely, consequently, left leg of petitioner Billal was broken. In the meantime, out of the total sentence they have served out two years seven months. Considering the prevailing circum&s......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. ......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
....ing such other evidence, if any, as he may require on specified points, by an order in writing assess, within thirty days after the completion of the hearing or consideration, as the case may be, the total income of the assessee and determine the sum payable by him on the basis of such assessment, a......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:
..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....ows;
"The latitude available to the Deputy Commissioner of Taxes under section 35 is no doubt very wide but cannot be thought to be without any restraint in the process of assessment of the total income of an assessee under sub-section (2) of section 83 of the Ordinance. Discretion of stat...... 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 Referred to-
......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
....dule shall be exempt from the tax payable under this Ordinance, subject to the limits, conditions and qualifications laid down therein and shall be excluded from the computation of total income under this Ordinance.
(2) Subject to the provisions of this Ordinance and the limi...... 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:
......usiness expenditure of the assessee, a bank and if any Zakat is paid by the assessee the same would be the personal expenditure of the bank;
(5) Bangladesh Bank has neither any authority nor any jurisdiction to issue any Guideline/circular which will have any effect on the income tax laws as Ba..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....e Sixth Schedule shall be exempt from the tax payable under this Ordinance, subject to the limits, conditions and qualifications laid down therein and shall be excluded from the computation of total income under this Ordinance. (2) Subject to the provisions of this Ordinance and the limi......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: ......usiness expenditure of the assessee, a bank and if any Zakat is paid by the assessee the same would be the personal expenditure of the bank; (5) Bangladesh Bank has neither any authority nor any jurisdiction to issue any Guideline/circular which will have any effect on the income tax laws as Ba..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....d to prefer the instant Income Tax Reference Application on the ground that the Assessee-respondent submitted her income tax return under normal procedure for the assessment year 2007-2008, declaring total income of Tk. 21,63,936.50 wherein it has declared that she has received a gift amounting to T......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 question formulated by the Commissioner-applicant expressly directed to the genuinity of the gift which requires to be considered on the basis of evidence. That being beyond the ambit of reference jurisdiction this court addressed the issue on the basis of already available evidence. But the form..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....: “4(3) Any income, profits or gains falling within the following classes shall not, to such extent as may be specified in this sub-section or prescribed in this behalf, be included in the total income of the person receiving them.- (i) Any income derived from property held under tru......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: ..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:
......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
....ing such other evidence, if any, as he may require on specified points, by an order in writing assess, within thirty days after the completion of the hearing or consideration, as the case may be, the total income of the assessee and determine the sum payable by him on the basis of such assessment, a......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:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....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 ......hat the expenditures have been made by the authorities competent under the law to make it and that all the legal rules and formalities governing such expenditures have been complied with. In the absence of all these checks parliamentary authorization will lose its meaning and it will be im......or not. Deviation of any kind if could be ascertained by the audit department in the process, the statutory public body (like NBR) would certainly account for that. 20. But what then is the jurisdiction of the audit department as a whole (?). Their jurisdiction has been clearly spelt out i..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:
......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:
..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....e supplementary affidavit dated 26-11-2013 filed the respondent No.1) it has been stated that between the period from 17-9-2009 to 9-6-2010 the plaintiffs son availed investment facility of total Taka 8, 00,000 in 10 installments, but he defaulted in repaying the same with profit.
24.......30)
Absence of bank's legal power to sell the mortgaged property all the actions relating to sale of the same shall become void and will have no legal effect. Every action in the absence of such power shall fall apart. The protection given to the bank and the auction pur&sh......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)
....PC as raised by Mr. Akter Imam. From the averment of the plaint it appears that there was an agreement between the plaintiff and defendant Nos. 2-3 and it is the case of the plaintiff that out of the total agreed amount of Taka 33,00,000 (Thirty three lakh) already an amount of Taka 32,50,000 (Thirt......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. ...... an interlocutory order concerning the only issue of addition of party and there was no issue before the learned trial Judge as to rejection of plaint and, thus, this Court sitting in revisional jurisdiction cannot take up for examination of an issue on which the trial Court did not have a..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
.... the very outset, Mr. M Amir-ul Islam, learned Senior Advocate with Mr. Shakur Ben Shahid, learned Advocate appearing on behalf of the petitioners, first of all, submits that the impugned letters are totally ex-fade illegal, in as much as, the same were not issued in consonance with Rule 12 of the C......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
......2
High handedness of the licensing authority in dealing with the issuance of reference license guaranteed under Rule 12 of the Rules, which warrants for interference by this Court exercising its jurisdiction under Article 102 of the Constitution....... (17)
Case Referred to-
Ahsanul A..
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. ...... 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. ......¦°à¦¾ হইবে”। 20. Collective reading of the above quoted sections shows that Artha Rin Adalat shall follow and apply the Code of Civil Procedure as a Civil Court in exercising its jurisdiction, powers and functions while adjudicating any dispute between the parties before it incl..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
......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
......ting this Court's order. No one can escape the obligation to comply with this Court's order as long as it exists. He also submits that this Courts order, even if it were wrong or without jurisdiction, is binding on all concerned till the same is set aside or vacated or modifie..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
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