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....However, the petitioner will be at liberty to give reply under section 55 of VAT Act as per notice dated 15th July, 2007(Annexure-B).
Ed.
This Case is also Reported in: 30 BLD (HCD) (2010) 388.
......issued the impugned demand with show cause notice upon the petitioner (Annexure-B) and in Paragraph No.2 of the said notice it is alleged that though wine in served in the hotel, but no supplementary duty is being paid by the petitioner for which the VAT officers seized all CPU and documents of the ..
Category: Fiscal/Taxation Law | Date: | Hits: 107
Abdul Matin Vs. Government of the People's Republic of Bangladesh, 2007, 36 CLC (HCD)
....act and circumstances of the case, I direct the parties to bear their respective costs. Lower Courts Records are sent down at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 30. ......nsumed on a fruitless litigation. A suit which on the face of it is incompetent under law should not be allowed to further encumber legal proceedings. If the suit is barred by law it is the statutory duty of Court to reject plaint……………………………….(10) The Code of Civil Procedu..Category: Property Law | Date: | Hits: 69
M. Anwar Hossain and others Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)
....া কোনো বাংলাদেশি মানুষের পক্ষেই সম্ভব না।” Sheikh Md. Zakir Hossain J. - I agree. Ed. This Case is also Reported in: ......ome to remember what happened in this city nearly thirty-fiveyears ago. Some of us remember it well. Others were justchildren then. But, we are here because many of us refused toforget. It became our duty to remember. For thirty-five years it has been my hope that one day Iwould stand in a courtr..Category: Criminal Law | Date: | Hits: 154
Amarbati Natya Mandir Vs. State, 2009, 38 CLC (HCD)
....n for leave to proceed with the suit after amendment of the plaint is allowed. The order of abatement of the suit is also set aside. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 217. ......her said, purtta works only when an institution is founded for the benefit of the poor or the distressed or a Temple or Monastery is dedicated to pious purposes or when somebody is entrusted with the duty or perfuming any pious act, then a trust, properly speaking, can come into being. The rules gui..Category: Civil Law | Date: | Hits: 104
Abdul Motaleb and others Vs. Customs, Excise and VAT Appellate Tribunal, 2011, 40 CLC (HCD)
....tice dated 14-2-2008 (Annexure-C) is also declared to have been passed and issued without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 100. ...... on the specified sales and/or services. Similarly, it has laid down elaborate procedure for realization of the tax and punishment for any violation or omission. The concerned authority is therefore, duty bound to follow the procedure as laid down in the Act for each and every action. The Act does n..Category: Fiscal/Taxation Law | Date: | Hits: 135
Muhibur Rahman Manik and another Vs. State, 2006, 35 CLC (HCD)
....eof. They are set at liberty at once if not required in connection with any other case. Lower Court Records are sent down at once. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 279. ......able evidence, question of indicting or punishing an accused does not arise. Right of accused to obtain benefit of reasonable doubt is the necessary outcome and counter part of prosecution undeniable duty to establish its case beyond reasonable doubt. Prosecution version is required to be judged tak..Category: Criminal Law | Date: | Hits: 83
Khorshid Nayeem and others Vs. Land Appeal Board land others, 2010, 39 CLC (HCD)
.... to the extent of 5.17 acres as it originally stood. Communicate this Judgment to the Land Appeal Board (respondent No.1) at once. Ed. This Case is also Reported in: 17 BLC (HCD) (2012) 511. ......f Administrative Action, IV the Edition page 136-37, SA de Smith has summed up the position: "(5) The concept of error of law includes the giving of reasons that are bad in law or (if there is a duty to give reasons) inconsistent, unintelligible or, it would seem, substantially inadequate, It i..Category: Property Law | Date: | Hits: 115
Dutex Enterprise Co. Ltd. Vs. RMS Textile and Apparels Ltd. and others, 2010, 39 CLC (HCD)
....ssible, preferably within six months from the date of receipt of this order. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 17 MLR (HCD) (2012) 393. ......date must be proved. Accordingly, if at all a plaintiff can establish such knowledge after payment, then he has failed to establish his course of action. The bank would not have been in breach of any duty in making the payment without the requisite knowledge. We doubt that this really open to contes..Category: Business or Commercial Law | Date: | Hits: 365
Pubali Bank Ltd. Vs. Contech Ltd. and others, 2005, 34 CLC (HCD)
....is directed to dispose of the suit within 3(three) months from the date of receipt of this order in the interest of all the parties. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 133. ......a, on the pleadings that they do not deny the liability of the loan but in view of the undisputed fact that Siemens gave an undertaking to repay the loan amount on behalf of the plaintiffs it was the duty of the defendant bank to realise the said amount directly from the Siemens instead of the plain..Category: Civil Law | Date: | Hits: 87
Aleka Khatun and others Vs. Government of Bangladesh, 2004, 33 CLC (HCD)
.... out of 0.36 acres of derequisitioned land and 0.43 acres of land still remained vacant unutilized. After leasing out of 0.32 acres of land to respondent No. 6, Government still possess 0.11 acres in excess. So, the allegation of encroachment is totally false. To remove pollution of Bangladesh as we......ch, we hold that this writ petition is also bad for this reason. In the result, the Rule is discharged without any order as to cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 693. ..Category: Property Law | Date: | Hits: 69
State Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)
....he acquiring authority and the requiring authority would have no role in the matter. This legal theme, according to Mr. Huq, entails that such part of the acquired land that was found to have been in excess, certainly vested in the district administration. He expanded his submission, saying that an ...... constructive knowledge about BGMEA’s bareness of title and the illegality as to the construction of the building. Sheikh Md. Zakir Hossain J. - I agree. Ed. This Case is also Reported in: ..Category: Constitutional Law | Date: | Hits: 642
Mehir Chandra Bhomick Vs. Deputy Commissioner, Brahmanbaria and others, 2007, 36 CLC (HCD)
....rlier by this Court stands vacated. Send down the lower Court records and a copy of the judgment and order to the court concerned. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 22. ......purchase of the property from his vendor was in possession of the property and there is no explanation by the enemy property authority as to how the property was treated as enemy property. It was the duty of the enemy property authority to establish that the vendor or his predecessor migrated to Ind..Category: Property Law | Date: | Hits: 155
Transfin Trading Ltd. Vs. Commissioner of Customs and others, 2010, 39 CLC (HCD)
....ered for warehousing) or the exporter pays such additional amount as security or furnishers such guarantee of a scheduled bank for the payment thereof as the said officer deems sufficient to meet the excess of the final assessment of duty over the provisional assessment. (2) Where any goods are a......ult: The Rule is made absolute. The Customs Act, 1969 (Act No. IV of 1969); Section 81 Where any goods are allowed to clear or released on the basis of provisional assessment the amount of duty actually payable on those goods shall within a period of 150 working days from the date of prov..Category: Fiscal/Taxation Law | Date: | Hits: 194
....e petitioner is not bound to pay 15% VAT at the import stage whereas the Tax Authority imposed 1.5 VAT pursuant to the aforesaid SRO.
29. The petitioner only challenged that he is not bound to pay excess VAT of 1.5%. He further submits that Section 5(2) of the VAT Act authorized the VAT authority......eived in the above two writ petitions to the respective petitioners within a period of 1 (one) month from the receipt of the judgment.
Ed.
This Case is also Reported in: 16 BLC (HCD) (2011)351.
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Category: Fiscal/Taxation Law | Date: | Hits: 220
Gopinath Das and others Vs. Government of Bangladesh & others, 2010, 39 CLC (HCD)
....of the giant design to grab, if at all, such a huge tract of land in the city centre. Communicate a copy of the Judgment at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 167. ......dings and installations. 33. Decree ex parte is passed in a manner as if absence of defendant ipso facto confers title of the suit land upon the plaintiff. And the plaintiffs are absolved of their duty to discharge their onus to prove their own case. Routine decree passed ex parte on account mere..Category: Property Law | Date: | Hits: 149
Shah Alam (Md.) Vs. Bangladesh Water Development Board, 2012, 41 CLC (HCD)
....s, "In the instant case the appeal was filed under section 17 of the Arbitration Act, 1940 which amongst other provides that no appeal shall lie from such decree except on the ground that it is in excess of or not otherwise in accordance with the award. In the instant case the High Court Divisi......rder of stay at the time of issuance of the rule is hereby vacated. Let a copy of the Judgment be sent to the Court below at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 245. ..Category: Civil Law | Date: | Hits: 195
Harunor Rashid Halder Vs. Entaj Sheik & others, 1983, 12 CLC (HCD)
....Rule is discharged. The impugned proceeding is set aside. Send down the record at once. Abdul Matin Khan Chowdhury J.- I agree. Ed. This Case is also Reported in:35 DLR (HCD) (1983) 286. ......w up a fresh proceeding under the second proviso to sub-section (4) of section 145 Cr P.C. to maintain peace. It was held by a Division Bench of the Calcutta High Court in that case that it was the duty of a Magistrate, who initiated the second proceeding, to tee that the possession of the first..Category: Criminal Law | Date: | Hits: 88
Juman Mia Vs. Zainab Bibi, 1983, 12 CLC (HCD)
....fer of Property Act. The tenant is also entitled, without prejudice to this right, to stay on till the end of a full month or a full year of the tenancy, as the case may be. If the time given is in excess of the half term of the tenancy and the tenant is able to stay on for a half term before the ......umstances of the case. I do not find any ground for interference in this matter. The application is, therefore, summarily rejected. Ed. This Case is also Reported in:35 DLR (HCD) (1983) 351. ..Category: Property Law | Date: | Hits: 73
Sultana Ara Begum Vs. Secretary, Ministry of Home Affairs & others, 1985, 14 CLC (HCD)
....maluddin Ahmed alias Jamal Ahmad be set at liberty at once. In the result, the Rule is made absolute. Md. Abdul Jalil, J.- I agree. Ed. This Case is also Reported in:38 DLR (HCD) (1986) 93. ......ns of sub-section (2), communicate to the person affected thereby the grounds on which the order has been made to enable him to make a representation in willing against the order, and it shall be the duty of such authority to inform such person of his right of making such representation and to aff..Category: Criminal Law | Date: | Hits: 78
Kazi Aftabuddin and others Vs. Bangladesh and others, 1996, 25 CLC (HCD)
....cate, has been issued by the Ministry of Land Administration and Land Reforms under the signature of its the then Secretary. It lays down the policy of the Government regarding the unutilised and the excess portion of acquired lands by different Ministries and authorities, discouraging them from hol......e Government order as contained in Annexures A(2) dated 30th August 1984 and A(3), intending to return the unutilised land, is the policy of the Government that has the force of law. It casts a legal duty and obligation upon the Government and the authority concerned to derequisition the unutilised ..Category: Property Law | Date: | Hits: 67
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