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State Vs. Ershad Ali Sikder and others, 2004, 33 CLC (AD)

....dris Jamai be set at liberty forthwith if not wanted in connection with any other case. Send down the lower court records at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 185. ......dris Jamai be set at liberty forthwith if not wanted in connection with any other case. Send down the lower court records at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 185. ......onnection with any other case. Send down the lower court records at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 185. ...... is necessary that the corroboration should confirm all the circumstances of the crime. It is sufficient if the corroboration is in material particulars. The corroboration must be from an independent source. These were the views expressed in the cases of Md Hossain Omar Cosra Vs. KS Dalipsinghji and..

Category: Criminal Law | Date: | Hits: 110

Ocean Containers Ltd. Vs. Government of Bangla­desh and others, 2002, 31 CLC (HCD)

.... Ahmadabad Urban Development Authority Vs. Sharad Kumar Jayanti Kumar Paswala, AIR 1992 SC 2038; Me Eldowney Vs. Fords, (1969) 3 WLR 179; Union of India Vs. Satyendra Nath, AIR 1955 (Cal) 581; Income tax Officer, Alleppey Vs. I MC Pon-noose and others, AIR 1970 (SC) 385; 53 CWN 596; AIR 1989 SC 501;......id SRO are illegal and without jurisdiction. In the result, the Rule is made absolute for the above reasons without any order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 250.......ecember 10, 2002. Cases Referred To- Ahmadabad Urban Development Authority Vs. Sharad Kumar Jayanti Kumar Paswala, AIR 1992 SC 2038; Me Eldowney Vs. Fords, (1969) 3 WLR 179; Union of India Vs. Satyendra Nath, AIR 1955 (Cal) 581; Income tax Officer, Alleppey Vs. I MC Pon-noose and others, AIR 1......id SRO are illegal and without jurisdiction. In the result, the Rule is made absolute for the above reasons without any order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 250...

Category: Fiscal/Taxation Law | Date: | Hits: 86

Syed Afsaruddin Vs. Bangladesh, represented by the Secretary, Ministry of Works, Government of the People's Republic of Bangladesh and others, 2009, 38 CLC (AD)

....f the case property as an abandoned property cannot be said to be not in accordance with law inasmuch as the Government's possession in the case property has been proved. It further appeared from the tax payment receipts of the Dhaka Municipal Corporation, annexed to the writ petition as Annexure-j ......and thus there is no merit in the leave petition. Accordingly, the petition for leave to appeal is dismissed Ed. This Case is also Reported in: 16 MLR (AD) (2011) 49, 63 DLR (AD) (2011) 127. ......it in the leave petition. Accordingly, the petition for leave to appeal is dismissed Ed. This Case is also Reported in: 16 MLR (AD) (2011) 49, 63 DLR (AD) (2011) 127. ......and thus there is no merit in the leave petition. Accordingly, the petition for leave to appeal is dismissed Ed. This Case is also Reported in: 16 MLR (AD) (2011) 49, 63 DLR (AD) (2011) 127. ..

Category: Property Law | Date: | Hits: 54

Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee (BRAC), 1999, 28 CLC (HCD)

....e appellant that Bangladesh Rural Advancement Committee which is a registered society under the Society Registration Act, 1860 preferred the said two applications against the assessment of the income tax by the Deputy Commissioner of Taxes. On being aggrieved by the assessment of tax by the DCT and ......estions put to us in the reference applications are in the affirmative. These two Reference Applications are accordingly disposed of. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 152. ......ons are in the affirmative. These two Reference Applications are accordingly disposed of. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 152. ......estions put to us in the reference applications are in the affirmative. These two Reference Applications are accordingly disposed of. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 152. ..

Category: Fiscal/Taxation Law | Date: | Hits: 99

QC Shipping Limited and another Vs. Chittagong Port Authority and others, 1998, 27 CLC (HCD)

....e. I have already held that the rates was realised from the petitioner contrary to Note 4.1.1 (ix) of the Schedule by the respondent No. 1. He contends that where an authority illegally collected any tax or rate the High Court Division acting under Article 102 of the Constitution can direct the auth......esult, I make this Rule absolute without any order as to costs. The order of stay is consequently disposed of as being infructuous. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 64. ......nd another………………Petitioners Vs. Chittagong Port Authority and others……………………….... Respondents Judgment August 6, 1998. Cases Referred to- Sharping Matshajibi Samabaya Samity Ltd. vs. Bangladesh and others, 39 DLR (AD) 85; Bangladesh Telecom (Pvt.) ......esult, I make this Rule absolute without any order as to costs. The order of stay is consequently disposed of as being infructuous. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 64. ..

Category: Admiralty Law or Maritime Law | Date: | Hits: 583

Abu Mohammad Vs. Government of the People’s Republic of Bangladesh & another, 1999, 28 CLC (HCD)

....foregoing reasons, we see there is no merit in this Rule. Accordingly, the Rule is discharged. There will be no order as to costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 352. ......foregoing reasons, we see there is no merit in this Rule. Accordingly, the Rule is discharged. There will be no order as to costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 352. ......ladesh & another……………Respondents Judgment November 30, 1999. Cases Referred To- Managing Director, Dhaka WASA Vs. Superior Builders and Engineers Ltd. 51 DLR (AD) 56; Associate Provincial Picture Houses Ltd. Vs. Wednesbury Corporation All England Law Reports Vol. 2 page 68......me High Court reversed the order and granted writ. The forest authority filed a certificate Appeal to the Supreme Court and the Supreme Court observed “We are unable to hold that merely because the source of the right which the respondent claims was initially in a contract for obtaining relief aga..

Category: Others | Date: | Hits: 95

Crown Beverage Ltd. and another Vs. Board of Investment and Others, 2004, 33 CLC (HCD)

....hineries of the respondent were damaged by cyclone and tidal bore on 29 April, 1991 while awaiting clearance at the Chittagong Port, imported under SRO dated 25-7-1990 enjoying 90% customs duties and tax rebate, and for substitution of damaged machinery again imported some capital machineries and ap...... stop and ensure stoppage of sale of those two drinks within the country with immediate effect. There will be no order as to costs. Ed. This Case is also Reported in: 9 BLC (2004) 601. ......er..........................Petitioners Vs. Board of Investment and Others........................Respondents Judgment April 6, 2004. Cases Referred to- Chairman, Board of Intermediate and Secondary Education, Jessore and others vs. Md. Amir Hossain and another, 56 DLR (AD) 24, M ......ndustrial Project will be the "Crown Beverage Ltd." and the nature of the Industry will be " Food and Beverage" and the Company will produce "Malt Beverage (330ml. can)" from rice, salt from domestic sources and Malt, Hops and other chemicals by import employing 260 employees/workers and 10 people f..

Category: Others | Date: | Hits: 182

Fatema Begum Vs. The Artha Rin Adalat, Narayangonj and others, 2010, 39 CLC (HCD)

.... copies there for. The office is directed to send a copy of this judgment to the Artha Rin Adalat, Narayangonj at once. Nazmun Ara Sultana J.- I agree. Ed. This Case is also Reported in: ...... copies there for. The office is directed to send a copy of this judgment to the Artha Rin Adalat, Narayangonj at once. Nazmun Ara Sultana J.- I agree. Ed. This Case is also Reported in: ...... Sultana J.- I agree. Ed. This Case is also Reported in: ......d property after the demise of their father Dudu Mian and have been enjoying and possessing the same for more than twelve years without any interruption. She (petitioner) came to know from a reliable source on 18.2.2010 that their land would be auctioned in execution of a mortgage decree passed by t..

Category: Civil Law | Date: | Hits: 183

Maliha Banu Vs. Deputy Commissioner of Taxes and others, 1997, 26 CLC (HCD)

.... may seem fit and proper. 2. Facts, in short, are that, petitioner as an Income Tax assessee under the Companies Circle 11, Dhaka (East Zone) Dhaka, having GIR No. 1146/Coys-11 (East) filed income tax return for the assessable year 1984-85 and therein showed loan of Taka 80,000 from Mr. MH Khan (......n the writ petition, in our view, is not available to the petitioner. In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 51 DLR (1999) 561.......¦â€¦â€¦â€¦. Petitioner Vs. Deputy Commissioner of Taxes and others ……………Respondents Judgment July 23, 1997. Lawyers Involved: Mohammad Ali with Golam Hossain Bhuiyan, Advocates — For the Petitioner. Shah Khasruzzaman, Advocate — For the Respondents. Writ Petitio...... 1984 (Ordinance No. XXXVI of 1984) the representatives of the petitioner completed assessment of income tax taking the amount of Taka 80,000.00 shown as loan in the return as income from unexplained sources, that petitioner as against the order of the Deputy Commissioner of Taxes went on appeal and..

Category: Fiscal/Taxation Law | Date: | Hits: 77

Md. Riaz Uddin Khan, Advocate and another Vs. Mahmudur Rahman and others, 2010, 39 CLC (AD)

.... petition is allowed in part. The short order quoted above forms part of this judgment. Ed. This Case is also Reported in: 63 DLR (AD) (2011) 29, 19 BLT (AD) (2011) 54, 16 MLR (AD) (2011) 161. ...... petition is allowed in part. The short order quoted above forms part of this judgment. Ed. This Case is also Reported in: 63 DLR (AD) (2011) 29, 19 BLT (AD) (2011) 54, 16 MLR (AD) (2011) 161. ......part. The short order quoted above forms part of this judgment. Ed. This Case is also Reported in: 63 DLR (AD) (2011) 29, 19 BLT (AD) (2011) 54, 16 MLR (AD) (2011) 161. ......icious beyond condonable limits, the strong arm of the law must, in the name of public interest and public justice, strike a blow on him who challenges the supremacy of the rule of law by fouling its source and stream". 32. These arguments have been approved in a latter case in Pritom Pal (Supra)..

Category: Criminal Law | Date: | Hits: 163

Serajul Hoque Vs. Commissioner of Taxes, Intelligence and Investigation Zone Dhaka, 1999, 28 CLC (HCD)

....ation Circle-UI, Dhaka under GIR No.3968 Intel NV-III was assessed to Income Tax for the assessment year 1986-87 under section 83(2) of the Ordinance on a total income of Taka 3,63,339 on 29-6-89 and tax including interest payable amounted to Taka 1,31,669.00. The DCT computed income from remunerati......ion raised in this reference is answered in the negative and in favour of the assessee applicant. There will be no order as to cost. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 338.......tion) Present: Syed Amirul Islam J Shah Abu Nayeem Mominur Rahman J Serajul Hoque………………………………..Applicant Vs. Commissioner of Taxes, Intelligence and Investigation Zone Dhaka …………Respondent Judgment August 18, 1999. Lawyers Involved: Khon......CT computed income from remuneration business and agriculture at Taka 83,339.00 and further added a sum of Taka 2, 80,000.00 to the total income under section 19 of the Ordinance as income from other sources. While considering the wealth statement, the DCT found an increase in wealth of Taka 2, 48,9..

Category: Fiscal/Taxation Law | Date: | Hits: 81

Ibrahim Cotton Mills Ltd. and others Vs. Chittagong Chamber of Commerce and Industry and others, 1999, 28 CLC (HCD)

....very year and an election is held annually to fill up the vacancies thus caused. The qualification to become a general member of the Chamber of Commerce is to have a trade licence and to be an income-tax payee. Upon the retirement of one-third members of the Board of Directors the Chamber of Commerc......he Companies Act be returned to the petitioner. The petitioner may refer the matter to the said Arbitration Tribunal, if so advised. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 538.......er. The petitioner may refer the matter to the said Arbitration Tribunal, if so advised. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 538.......he Companies Act be returned to the petitioner. The petitioner may refer the matter to the said Arbitration Tribunal, if so advised. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 538...

Category: Company Law | Date: | Hits: 198

Khurshid Alam Vs. Securities and Exchange Commission and others, 1999, 28 CLC (HCD)

....he result, the Rule is discharged with cost of Taka 10,000.00 (ten thousand) to be paid by the petitioner to the contesting respondent No. 1. Ed. This Case is also Reported in: 51 DLR (1999) 534.......he result, the Rule is discharged with cost of Taka 10,000.00 (ten thousand) to be paid by the petitioner to the contesting respondent No. 1. Ed. This Case is also Reported in: 51 DLR (1999) 534.......€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦Petitioner Vs. Securities and Exchange Commission and others……………….. Respondents Judgment July 26, 1999. Case Referred to- Tourni vs. National Provincial and Union Bank of England (1924) 1KB 461. Lawyers Involved: Rafique-ul-Huq ......he result, the Rule is discharged with cost of Taka 10,000.00 (ten thousand) to be paid by the petitioner to the contesting respondent No. 1. Ed. This Case is also Reported in: 51 DLR (1999) 534...

Category: Banking Law | Date: | Hits: 196

Shah Alam (Md.) Vs. Md. Shahidur Rahman and others, 2003, 32 CLC (HCD)

....nd of his having lost his co-sharership in the holding by separation of his jama through a mutation proceeding. In support of such separation the pre-emptees produced two rent receipts, two municipal tax receipts and another document (not specified) which were received by the trial Court as exhibits......dingly. Communicate the order to the court below at once. Send down the lower court records along with a copy of this judgment expeditiously. Ed. This Case is also Reported in: 55 DLR (2003) 214.......e. Send down the lower court records along with a copy of this judgment expeditiously. Ed. This Case is also Reported in: 55 DLR (2003) 214.......dingly. Communicate the order to the court below at once. Send down the lower court records along with a copy of this judgment expeditiously. Ed. This Case is also Reported in: 55 DLR (2003) 214...

Category: Property Law | Date: | Hits: 53

Md. Abdus Sattar Khan (Rtd.) Vs. Director General, Bureau of Anti Corruption Bangladesh, Segunbagicha, Dhaka and others, 2009, 38 CLC (HCD)

....vation that the allegations were not proved and accordingly the Ministry of Establishment informed the concerned Ministry to drop the matter. It is also stated that the petitioner is a regular income tax payee and regularly submits his tax return with wealth tax statement to the Income-tax authority......arged. However, there will be no order as to costs. Md. Ashfaqul Islam J.- I agree. Ed. This Case is also Reported in: 15 BLC (2010) 73; 15 MLR (HCD) (2010) 1; 30 BLD (HCD) (2010) 181. ......73; 15 MLR (HCD) (2010) 1; 30 BLD (HCD) (2010) 181. ......ict Anti Corruption Bureau, Dhaka issued a notice upon the petitioner alleging that the petitioner acquired six number of properties in his own name illegally which were disproportionate to his known source of income and asked the petitioner to give statement within ten days from the date of issuanc..

Category: Anti-Corruption Laws | Date: | Hits: 171

Md. Mokbul Hossain Vs. Md. Umar Ali and others, 2009, 38 CLC (HCD)

....at liberty to withdraw the money suit, so, deposited along with the compensation. Send down the lower courts record immediately. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 727. ......at liberty to withdraw the money suit, so, deposited along with the compensation. Send down the lower courts record immediately. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 727. ......nd others 54 DLR 440; Nur Mohammad and another Vs. Sultan Ahmed and another 40 DLR (HCD) 369; Browne Vs. Dunn, (1983 6. R.67); 34 DLR 177; 30 DLR 75. Lawyers Involved: Mostafa Zaman Islam, Advocate-For the Petitioner. Shasti Sarker with Ellius Ahmed, Advocate-For the Opposite Parties. Ci...... the transfer of a piece of land, which is contiguous to the land held by him and situated next to his baithak khana and the vendor of the land was not a total stranger to him. Nor did he explain the source of his knowledge of the transfer. So his claim is not credible. As against this, there is in ..

Category: Property Law | Date: | Hits: 36

Idrisur Rahman (Md.) and others Vs. Secretary, Ministry of Law, Justice and Parliamentary Affairs, Government of the People's Republic of Bangladesh, 2008, 37 CLC (HCD)

....f this Court directs the respondent in that regard. It is accordingly, ordered. The short order is treated as part of this judgment. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 523. ......f this Court directs the respondent in that regard. It is accordingly, ordered. The short order is treated as part of this judgment. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 523. ......ects the respondent in that regard. It is accordingly, ordered. The short order is treated as part of this judgment. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 523. ......stice that is fair; Justice that is equal, Justice that is unpolluted. In order to do justice the first and foremost expectation from a Judge is to be just and this expectation itself is the fountain source of all that can be put in the realm of canons of Judiciary ethics. The office of a Judge is n..

Category: Constitutional Law | Date: | Hits: 252

Ismail Miah Vs. Bangladesh and others, 2009, 38 CLC (AD)

.... the above, we find no sub­stance in the submissions of the learned Counsel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 811....... the above, we find no sub­stance in the submissions of the learned Counsel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 811.......ub­stance in the submissions of the learned Counsel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 811.......ide L.A. Case No. 12/2006-2007 for Sylhet Gas Fields Ltd. to establish a process plant/an oil drill well. Due to acquisition of lands of the petitioner and others, they suffered immense loss as their source of income curtailed heavily; that those lands were the inherited property of the petitioner a..

Category: Property Law | Date: | Hits: 25

Madinullah Miah Vs. Md. Abdul Mannan & another, 2001, 30 CLC (HCD)

....reby set aside. The Miscellaneous Case No. 4 of 1997 of the Assistant Court, Hatia, Noakhali is dismissed. There will be no order as to cost. Ed. This Case is also Reported in: 54 DLR (2002) 507.......reby set aside. The Miscellaneous Case No. 4 of 1997 of the Assistant Court, Hatia, Noakhali is dismissed. There will be no order as to cost. Ed. This Case is also Reported in: 54 DLR (2002) 507.......€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦.Petitioner Vs. Md. Abdul Mannan & another…………………………….Respondents Judgment November 28, 2001. Cases Referred- Promotha Nath Mazumdar vs. Nagendra Nath Mazumdar 33 CWN 1211; Abdus Samad and others vs. Md. Sohrab and other......rticularly when the vendor of the land was not unknown to him. He did not say prompted him to obtain the certified copy of the transfer document on 14-10-1996 and not earlier. He did not disclose the source of knowledge of the transfer of the land to the pre-emptee. 3. Madinullah contested the ca..

Category: Property Law | Date: | Hits: 37

Auto Equipment Ltd. Vs. Commissioner of Taxes, 2001, 30 CLC (HCD)

.... 2. The facts, in brief, are that the assessee-applicant is a company incorporated under Companies Act, 1913 and engaged in business selling insecticide and tubewell parts. The assessee filed income tax return for the years under assessment showing income of Taka 5,81,386 and in response to notice ...... and adopted GP rate at 23%. 9 Therefore the question is answered in the negative and in favour of the assessee. No order as to costs. Ed. This Case is also Reported in: 54 DLR (2002) 496....... J Auto Equipment Ltd………..Applicant Vs. Commissioner of Taxes……….Respondent Judgment July 2, 2001. Cases Referred To- Commissioner of Income Tax vs. Friends Corporation, Dhaka 1978 BTD 140; Commissioner of Income Tax vs. Messrs. Ata Hossain Khan Ltd. 1977 BTD 163...... and adopted GP rate at 23%. 9 Therefore the question is answered in the negative and in favour of the assessee. No order as to costs. Ed. This Case is also Reported in: 54 DLR (2002) 496...

Category: Fiscal/Taxation Law | Date: | Hits: 69