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কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
.... and loss could not be deduce therefrom. (III) Whether the appellate tribunal u/s 159(2)/24 Chittagong Bench, Chittagong was legally justified in maintaining the notnal estimated rental value in excess of disclose value without having any authentic document in support of excess estimated rental......ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
...., we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ...... under: "For words, and particularly general words, cannot be read in isolation; their colour and content are derived from their context. So it is that I conceive it to be my right and duty to examine every word of a statute in its context and I use context in its widest sense which I..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
....peal No. 48 of 2012 is allowed so far as it relates to respondent No. 9 Md. Saiful Alam Khondker and dismissed against the rests.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 257
......ment, pursuant to the scheme framed by the Ministry of Agriculture to relieve the surplus staffs, which had been accepted by the impugned orders. Since the respondents had been relieved from the duty after acceptance of their offers of voluntary retirement and special payment of retirement..
Category: Administrative Law, Employment/Service Law | Date: 2 Feb, 2014 | Hits: 9
Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)
.... For the reason stated above, we find no merit in these review petitions. The petitions are accordingly dismissed on merit. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 289. ...... Tribunal to pass such orders for ends of justice as may be necessary. Considering the rights which are conferred upon the parties by substantive law to prevent abuse of the process of law, it is the duty of all Tribunals to correct the decisions which run counter to the law. 15. We are not unm..Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15
AKM Mosharraf Hossain Vs. State & another, 2013, 41 CLC (HCD)
....y bill matter of the convict-appellant. He also deposed that there is no way to adjust in between the Government and the corporation but there is a provision to adjust the public fund in case of excess withdrawal. He also deposed that the investigating officer recorded his 161 statement. ...... that he had to withdraw money from BCIC and there is no illegality to withdraw salary and other benefit from two separate organizations. The convict-appellant was self drawing officer and it was his duty to arrange an accommodation for withdrawing his salary from the fund of the Ministry of In..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Oct, 2013 | Hits: 3
Zakir Hossain and another Vs. Md. Shahnewaz and others, 2013, 42 CLC (AD)
....s and facts do not warrant interference by this Division. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 98. ......(11) When no appeal is preferred against the final decree and only the preliminary decree is appealed against but a copy of the final decree has been placed on the record of the appeal it is the duty of the appellate Court in dealing with the appeal to give necessary and consequential direction..Category: Procedural Law | Date: 10 Oct, 2013 | Hits: 12
Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ...... The essential distinction, which runs through all the cases to which we were referred, is between a domestic or private' tribunal ori the one hand and a body of persons who are under some public duty on the other." (Emphasis added by this Court). 19. The decision in R Vs. Discipl..Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2
AA Engineering Limited Vs. University of Khulna, 2013, 42 CLC (AD)
....thout deducting therefrom any amount on account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ......irectly royalties, rent and other payment or compensation (if any) for getting boulders, stone, gravel, shingles, sand, or other materials, required for the work; and c) Any element of duty or tax inherent in the price of locally procured goods shall be deemed to be included in the ra..Category: Fiscal/Taxation Law | Date: 3 Oct, 2013 | Hits: 28
....9,179 being the total standing to the credit of the writ-petitioner as balance in the current account register on account of Taka 3,28,22,748 paid as advance VAT and Taka 74,41,658 on account of excess VAT upon cancellation of the writ-petitioner's VAT Registration Certificate No.5061001444......y disputed amount, which was never adjudicated under section 55 of the VAT Act.
When the application for cancellation of the VAT registration was filed under section 19(1) of the Act, it was the duty of the concerned VAT authority to move in the matter and give his decision. The concerned ..
Category: Fiscal/Taxation Law | Date: 24 Sep, 2013 | Hits: 9
ATM Nazimullah Chow¬dhury Vs. State & another, 2013, 42 CLC (HCD)
....eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500. ......zimullah Chowdhury; but during investigation, the accused went into hiding and, as such, he could not examine him. 33. The P.W.2 is Md. Yeasin Ali. He testifies that on 14-5-2008, he was on duty as Duty Officer as Shahbag Police Station, Dhaka Metropolitan Police, Dhaka and on that day, on..Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5
....hereby declared to have been given without lawful authority and is of no legal effect.
Ed.
This Case is also Reported in: 66 DLR (HCD) (2014) 14.
......come a State party to the Convention on Elimination of all forms of Discrimination Against Women (CEDAW) and the Beijing Declaration and its 'platform action'. It is thereafter obligation and duty of the Republic to implement, both under international instruments and the national Constitutio..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10
....নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮)
(..to be continued at CLC ID ( 9365 )
......quot;the RPO") including changes in the registration requirements of political parties seeking to participate in elections under the RPO. Accordingly the Caretaker Government in discharge of its duty under Article 58D(2) of the Constitution caused the said recommendations to be converted i..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11
Zahir Fakir (Md.) and oth¬ers Vs. Hahma Khatun and others, 2013, 42 CLC (HCD)
....urts records along with a copy of this judgment to the concern Court forthwith for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 240 ......rials for deciding the suit finally were before the Appellate Court. The impugned judgment and order of remand has been passed by the final Court of fact in order to fill up the lacuna. It is not the duty of the appellate court to give an opportunity to the erring party to fill up the lacuna in..Category: Property Law | Date: 25 Jul, 2013 | Hits: 6
Zahirul Islam @ Dipu (Md.) Vs. State, 2013, 42 CLC (AD)
....f the Penal Code. The respondent is directed to set them at liberty at once if they are not wanted in any other case. Ed. This Case is also Reported in: 20 BLC (AD) (2015)129. ......ave and heinous crime has been committed but in absence of any satisfactory proof of the guilt, in this constriction, question of benefit of doubt favors the accused It is undoubtedly the duty of the prosecution in a case involving capital sentence to place before the court all avai..Category: Criminal Law, Evidence Law | Date: 20 Jun, 2013 | Hits: 3
Moon Construction Company Limited Vs. Government of Bangladesh & others, 2013, 42 CLC (HCD)
....ent. Office is directed to communicate the copy of this judgment forthwith. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 193 ......n that when a power is conferred, and the person upon whom it is conferred has no discretion/option to either exercise its or not to exercise it, unless the discretion is coupled with such power. The duty in which cash upon the designated person must exercise it diligently and cannot sit idle and/or..Category: Constitutional Law | Date: 16 May, 2013 | Hits: 4
ABSCO Limited Vs. Artha Rin Adalat No.2, Dhaka & another, 2013, 42 CLC (HCD)
....z Farooq, the learned Advocates appearing for the petitioners, referring to order sheets submit that the impugned orders of the respondent No.1court are absolutely void, vitiated by mala fide, and in excess of jurisdiction, and contrary to the provisions of law. The learned Advocates put stress......charged without any orders as to costs.' Communicate the judgment to the court concerned at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 9. ..Category: Corporate Law, Others | Date: 15 May, 2013 | Hits: 8
Sheikh Shahadat Hossain (Md.) Vs. National Board of Revenue, and others, 2013, 42 CLC (HCD)
....y;gle judgment. 2. In Customs Appeal No.17 of 2008, the appellant Md. Shahadat Hossain, proprietor of M/s Shahadat Hossain, Seuzgari, Bogra, was proceeded against for alleged importation of excess wheats from India through Hilli Station, Dinajpur under Bill of Entry No. 4667 dated 11-6-200......nt then released the said goods through B/E No. C 11138 dated 27-6-2007 after payment of duties as per the value determined by the customs authority upon furnishing bank guarantee for the excess duty imposed and filed a Complaint before the Review Committee as constituted under section 193C of ..Category: Fiscal/Taxation Law | Date: 25 Apr, 2013 | Hits: 2
Iftekharul Karim (Md.) Vs. State, 2013, 42 CLC (HCD)
....etropolitan Sessions Judge, Dhaka, and learned Special Judge, 3rd Court, Dhaka. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 211. ...... Information Report with the Dhanmondi Police Station implicating the present petitioner alleging, inter alia that on 25-2-2011 the informant along with his companion forces while were on petrol duty for Keeping peace in Baitul Aman Jam-E-Mosque at Road No. 7 Dhanmondi residential area they saw..Category: Criminal Law | Date: 4 Apr, 2013 | Hits: 4
Golam Nabi and another Vs. Anti-Corruption Commis¬sion, and others, 2013, 42 CLC (HCD)
....e also kept in each writ petition, referred to above facilitating to incorporate the result in the order sheet. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 181 ...... প্রয়োগ করিতে পারিবে না। 15. The above provision as laid down in section 18 has clearly empowered any member of the Commission to perform the duty of the Commission as assigned. In the instant case, admittedly one of the members of the C..Category: Anti-Corruption Laws, Criminal Law | Date: 14 Mar, 2013 | Hits: 4
Amir Hossain Sowdagar Vs. Md. Harunur Rashid and others, 2013, 42 CLC (AD)
.... did not handover the same to the defendant. These facts show that the plaintiff was ready and willing to perform his part of obligation. According to the plaintiff, as the defendant demanded an excess amount of Taka 5 lakh, he did not handover the drafts before the settlement of the dispute of...... the fact that a specific time is fixed for payment or for conveyance does not normally make time of the essence. Failure to pay at a fixed time is not per se sufficient to terminate the seller's duty to convey; and failure to convey on the exact date does not per se discharge the buyer. In such..Category: Contract Law | Date: 20 Feb, 2013 | Hits: 42
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