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Commissioner of Taxes, Dhaka (South) Zone, Dhaka Vs. Ujala Match Factory, 2002, 31 CLC (AD)

....n 66 of the Income Tax Act 1922 in application Nos. 1, 2 and 3 of 1984. The High Court Division was required to answer the following question in the affirmative: “Whether in the facts and in the circumstances of the case the Tribunal was justified in directing the Deputy Comm...... Sections 10(2)(X) & 16(2)(XVI)   Since the respondent assessee paid the bonus to the employees as per direction of the Government under the provisions of the above Ordinance and Notification, the question of earning profit for payment of bonus, does not arise…&helli......  The appeals are dismissed without any order as to costs.   Ed.   This Case is also Reported in: 54 DLR (AD) (2002) 23.  ..

Category: Fiscal/Taxation Law | Date: | Hits: 66

Akbar Hossain (Md) Vs. MD, Agrani Bank and others, 2002, 31 CLC (AD)

....would be frustrated. A suit allegedly decreed on the basis of cited decision which even if meanwhile reversed is no ground for review.   6. The High Court Division, in the facts and circumstances of the case, rightly held that “Having regard to the aforesaid decisi......   Akbar Hossain (Md)…………………………. Petitioner   Vs.   MD, Agrani Bank and others ………………Respondents Judgment ......   In view of the above, the petition is dismissed.   Ed.   This Case is also Reported in: 54 DLR (AD) (2002) 21.  ..

Category: Employment/Service Law | Date: | Hits: 83

Government of Bangladesh and other Vs. Nidhi Ram Moni and others, 2002, 31 CLC (AD)

....e High Court Division.   The petition is dismissed.   Ed.   This Case is also Reported in: 54 DLR (AD) (2002) 14.  ......p;                            Government of Bangladesh and other…… Petitioners   Vs.   Nidhi Ram Moni a...... There is no scope in the writ petition to decide disputed question of ownership of the parties in the land in question which should be left to be decided by the civil court after consideration of evidence if it is so desired by the writ petitioners……………&hellip..

Category: Property Law | Date: | Hits: 43

Khairullah (Md) Vs. ADC (Revenue) and another, 2001, 30 CLC (AD)

....hat this aspect of the matter has been fully considered and it is well settled that the condonation of delay under section 5 of the Limitation Act is a highly discretionary matter and considering the facts and circumstances the High Court Division exercised the discretion in favour of the Government......ivil) Present: Mahmudul Amin Choudhury CJ Mainur Reza Chowdhury J Md. Ruhul Amin J Md. Fazlul Karim J Khairullah (Md)………………….Petitioner Vs. ADC (Revenue) and another…………. Respondents. Judgment May 24, 2001. Result: The Petition is d......ent No. 1 in Miscellaneous Case No. XIII-6/1977-78 is illegal, void, without jurisdiction and is of no legal effect and not binding upon the petitioner. 3. The learned Subordinate Judge on taking evidence by his judgment dated 12-9-1983 dismissed the suit. The petitioner then preferred Other Cla..

Category: Procedural Law | Date: | Hits: 121

S. M. Iqbal Hossain Vs. Managing Director, I F I C Bank Ltd., 2006, 35 CLC (AD)

....e trial court as well as the lower appellate court without considering this vital aspect passed the judgment and decree which has correctly been reversed by the High Court Division considering the facts, circumstances and evidence on record. 11. We have examined the submissions made at ......ent: M. M. Ruhul Amin J Amirul Kabir Chowdhury J S. M. Iqbal Hossain................. Petitioner Vs. Managing Director, International Finance Investment and Commerce (IFIC) Bank Ltd. Head Office, Bangladesh Shilpa Bank Bhaban, 17-18 Floors, 8, RAJUK Av......t not to have inflicted major penalty as has been meted out to the petitioner. 7. He further submits that the lower appellate court being the final court of fact, on proper appreciation of evidence found that the action of the respondent inflicting major penalty upon the petitioner for h..

Category: Employment/Service Law | Date: | Hits: 78

Md. Marfat Ali Miah Vs. Sree Jagadish Chandra Sheel and others, 2006, 35 CLC (AD)

....found to be barred under section 37 of the P.D.R. Act for which this revision should be allowed setting aside the impugned order of the learned Assistant Judge". "In view of the facts and circumstances and the law bearing on the subject, 1 find that the learned Assistant Judge...... Present: Md. Ruhul Amin J Md. Tafazzul Islam J Md. Marfat Ali Miah being dead his legal heir: Firoj Ahammad Bhulu.....Appellant Vs. Sree Jagadish Chandra Sheel and others....................................... Respondents Judgment  ......ertificate Case No. 1723/63-64. Along with other contentions of the plaintiff the contention as to Certificate Case number was required to be adjudicated by the civil Court on consideration of the evidence that would be adduced by the parties as regard that vital contention. 18. As stat..

Category: Civil Law | Date: | Hits: 77

M/S. Noor Crokaries and another Vs. Islami Bank Bangladesh Ltd. and others, 2006, 35 CLC (AD)

....er challenging the judgment and decree dated 30-5-2000 passed by the learned Subordinate Judge and Additional Artha Rin Adalat in Title Suit No.220 of 1999 decreeing the same. 2.  The facts, leading to this petition, are that the respondent No. 1 as plaintiff instituted the aforesai......vision (Civil) Present: Mainur Reza Chowdhury CJ Mohammad Fazlul Karirn J Syed J. R. Mudassir Husain J Abu Sayeed Ahamed J M/S. Noor Crokaries and another................................ Petitioners Vs. Islami Bank Bangladesh Lt......ourt Division has rightly passed the impugned order and no interference is called for. In the aforesaid, premises, we find no merit in this petition and accordingly, it is dismissed. Ed. ..

Category: Banking Law | Date: | Hits: 120

Md. Yousuf Ali Vs. Kazi Syed Shamsul Hoque and others, 2006, 35 CLC (AD)

....a correct decision and as such the impugned judgment passed by the High Court Division cannot be sustained and so the appeal should be allowed. 22. The appeal is, therefore, allowed. In the facts and circumstances we direct the parties to bear their own costs. Ed. ......r Husain CJ Mohammad Fazlul Karim J Amirul Kabir Chowdhury J Md. Yousuf Ali ..........................................Appellant. Vs. Kazi Syed Shamsul Hoque and others...........Respondents. Judgment 30 January 2006. Cases Referred To......n cannot be sustained and so the appeal should be allowed. 22. The appeal is, therefore, allowed. In the facts and circumstances we direct the parties to bear their own costs. Ed. ..

Category: Constitutional Law | Date: | Hits: 178

Abdul Majid Molla Vs. Biswajit Chandra (minor) & others, 2006, 35 CLC (AD)

..... 63 of 1991 and restoring the judgment and decree dated 23.04.1991 passed by the learned Senior Assistant Judge, Sadar, Madaripur in Title Suit No. 153 of 1986 decreeing the suit. 2. Short facts are that the plaintiff instituted the suit for declaration of title, confirmation of possessi......Division (Civil) Present : Md. Ruhul Amin J M.M. Ruhul Amin J Abdul Majid Molla.......................................Petitioner Vs. Biswajit Chandra (minor) & others……….........Respondents. Judgment 11 F......d Counsel for the petitioner and perused the record. 5. It appears that the first order was passed on 09.07.1970 in the lease Case No. XII-E-129/1969-70. It farther appears that there was no evidence to show that census list was produced before the Court to substantiate that property in s..

Category: Property Law | Date: | Hits: 51

Government of the People’s Republic of Bangladesh Vs. Abdur Rahman and others, 2006, 35 CLC (AD)

....t may be mentioned the award was made in the Arbitration Revision Case No. 163 6 of 1990 on September 18. 1994. i.e. at a time when the Arbitrator could make award of the amount as in his view in the facts and circumstance of the case proper i.e. it was not the law that Arbitrator could only make aw......sion (Civil) Present: Md. Ruhul Amin J M.M. Ruhul Amin J Md. Tafazzul Islam J Government of the People’s Republic of Bangladesh represented by the Deputy Commissioner, Dhaka and other.................................Appellants. Vs. Abdur Rahman and others.................d the revision award case……(10) The value fixed by the Arbitrator has not been revised on appeal by the Arbitration Appellate Tribunal or by the Superior Court on consideration of the material evidence. So, no error was committed by the High Court Division in not sending back the Appeal to th..

Category: Property Law | Date: | Hits: 58

Government of Bangladesh and others Vs. Md. Shahjahan Gazi, 2006, 35 CLC (AD)

.... 10(2)88 under Section 19(A) of the Arms Act, 1878 and under Sections 3 and 4 of the Explosive Substance Act. The High Court Division ought to have considered that the concerned authority under the facts and circumstances of the case deemed it necessary to cancel the licence of the petitioner fo...... Supreme Court Appellate Division (Civil) Present: Md. Ruhul Amin J Syed J. R. Mudassir Husain J Abu Sayeed Ahammed J Government of Bangladesh and others................................Petitioners Vs Md. Shahjahan Gazi.................cided the case and there is no legal infirmity or illegality in the impugned judgment of the High Court Division to warrant our interference. Accordingly, this petition is dismissed. Ed. ..

Category: Criminal Law | Date: | Hits: 42

Government of Bangladesh and others Vs. A.K.M. Fazlul Haque, 2006, 35 CLC (AD)

....ative Tribunal after hearing the parties allowed the case on contest by the judgment and order dated 15.9.1998. The Administrative Tribunal disposed of the case on merit discussing all the material facts necessary for proper adjudication. The said Tribunal observed that no evidence was there to ...... ......judgment and order dated 15.9.1998. The Administrative Tribunal disposed of the case on merit discussing all the material facts necessary for proper adjudication. The said Tribunal observed that no evidence was there to establish any of the allegations labelled against the respondent mentioned in..

Category: Administrative Law | Date: | Hits: 124

Md. Anarul Islam and others Vs. State and another, 2006, 35 CLC (AD)

....rom our meticulous reading of the petition of complaint, we find prima facie case having been established under section 406/420 of the Penal Code. So, the accused should face trial and in view of the facts and circumstances we are not inclined to quash the proceedings." 5. Thereafter the accu......t  Appellate Division   (Criminal)  Present:  Syed JR Mudassir Husain CJ  Mohammad Fazlul Karim J   Amirul Kabir Chowdhury J   Md. Anarul Islam and others................. Appellant Vs. The State and another……………………...........ther and the accuseds are very near relatives. We cannot consider the defence case sitting under section 561A of the Code of Criminal Procedure. The truth will come out in the trial after adducing of evidence by the parties in the trial Court. However, from our meticulous reading of the petition of ..

Category: Criminal Law | Date: | Hits: 50

Md. Ashaduzzaman Vs. Bangladesh, 2006, 35 CLC (AD)

....oan defaulter unless the bank obtains a decree against him. Mr. Huq further submits that the respondent No.4 has already paid up the principal amount he borrowed from the Bank. In the above facts and circumstances of the case, we find no merit in the leave petition. Accordingly, th......uhul Amin J Amirul Kabir Chowdhury J Md. Ashaduzzaman................ Petitioner. Vs. Bangladesh, representedby the Secretary, Ministry of local Government, Engineering and Rural Development Bangladesh, Secretariat, Ramna, Dhaka and others………...........pal amount he borrowed from the Bank. In the above facts and circumstances of the case, we find no merit in the leave petition. Accordingly, the petition is dismissed. Ed. ..

Category: Election Law | Date: | Hits: 120

Md. Saifur Rahman Emam Vs. Government of Bangladesh, 2006, 35 CLC (AD)

....he election scheduled to be held on 05.04.2006 should not be stayed on the prayer of the writ petitioner who is disqualified to be a candidate being a bank loan defaulter. 7. Considering the facts and circumstances of the case, we do not find any cogent reason to interfere with the judgme...... Arnirul Kabir Chowdhury J Md. Saifur Rahman Emam................. Petitioner Vs. The Government of Bangladesh, represented by the Secretary, Ministry of Local Government and Rural Development, Bangladesh Secretariat, Ramna, Dhaka & others .............Respondents ......ering the facts and circumstances of the case, we do not find any cogent reason to interfere with the judgment of the High Court Division. 8. Accordingly the petition is dismissed. Ed. ..

Category: Election Law | Date: | Hits: 119

Md. Habibur Rahman Vs. M/S. Uttara Bank Ltd., 2005, 34 CLC (AD)

....nstituted at the place of the subordinate office if no part of the cause of action arises at that place". 22. Suffice it to say the observation made in the aforesaid case in the background of the facts of the said case has no manner of application to the facts and circumstances, as stated herein......nt: Md. Ruhul Amin J MM Ruhul Amin J Md. Tafazzul Islam J Md. Habibur Rahman.........................Appellant. Vs. M/S. Uttara Bank Ltd., represented by its Managing Director and others….…… Respondents Judgment July 31, 2005. Result: The appeal is dismiss...... the basis of the decree obtained in the Artha Rin Adalat Case and that property of the appellant sold in the execution case were legally done are to be established by the Respondent No.2 through the evidence, both oral and documentary, from Rangpur. So considering the convenience of the Respondent ..

Category: Civil Law | Date: | Hits: 130

Md. Shafique Ahmed Vs. Bangladesh, 2006, 35 CLC (AD)

....f Law 16 BLD (AD)110 and in the case of Moulvi Md. Khourshid Alam Vs. Bangladesh reported in 50 DLR (AD)82. 3. Mr. Aftab Hossain, the learned Advocate-on-Record, has tried to distinguish the facts of the aforesaid cases arguing that the curtailment took place without service of any notice ......usain J Abu Sayeed Ahammed J Md. Shafique Ahmed........................................ Petitioner Vs Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary Affairs and others………...............Respondents Judgme......-IV) of the Supreme Court of Bangladesh (Appellate Division) Rules, 1988. 4. In the aforesaid premises, this petition merits no consideration and accordingly, it is dismissed. Ed. ..

Category: Others | Date: | Hits: 106

Al-haj Mohammad Seraj-ud-Dowla and others Vs. The Secretary, Ministry of works, 2006, 35 CLC (AD)

....Court, Dhaka, who affirmed the judgment and decree dated 10-5-1994 passed by the learned Senior Assistant Judge, 1st Additional Court in Title Suit No.7 of 1994 rejecting the plaint. 2. The facts, leading to this petition, are that the plaintiff-petitioners instituted Title suit No.145 of...... ......bsp; into the merit of the case and therefore the present suit is not barred by the principle of res-judicata; that in Title Suit No. 18 of 1992 no issue was framed and disposed of after recording evidence of both the parties and therefore the present suit is not barred by the principle of res j..

Category: Property Law | Date: | Hits: 54

Com. of In. Tax, Dacca Zone, Dacca Vs. M/S. Badridas Full-chand, Saidpur, Rangpur, 1981, 10 CLC (AD)

....ap­plication under section 66(1) of the Income-Tax Act and the Tribunal referred the follo­wing questions of law before the High Court Division for opinion: "Whether on the facts and in the circums­tances of the case the Tribunal was justified in law in directing t...... Shahabuddin Ahmed J Commissioner of In­come Tax, Dacca Zone, Dacca ……………………..Appellant. Vs. M/S. Badridas Full-chand, Saidpur, Rangpur... ………………………&he......ount books and other documents which will be required by the Income-tax Officer. Notice under section 23(2) can be served upon the assessee to attend the Income' tax Officer's Office and to produce evidence. Failure to do so immediately attracts the provision of sub-Section (4) which is in the f..

Category: Fiscal/Taxation Law | Date: | Hits: 76

Amar Chandra Saha Vs. Ajit Kumar Das, 1981, 10 CLC (AD)

....enant had stopped payment of rent after Agrahayan 1371 B.S. 4. The defence of the tenant was a challenge to the exclusive ownership of suit premises by the appellant. He also challenged the facts of his sole induction into possession by the Appellant, the legal validity of the notice u/s ......er as to costs. Ed. ......ed as no title passed to the appellant. A question was raised before the learned Judge that the tenant-defendant attorned to the appellant as his land­lord, but the learned Judge found that the evidence in support of attornment was the payment of rent, and he was of the view that it was not c..

Category: Property Law | Date: | Hits: 44