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Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....lute. Value Added Tax Act (XXII of 1991); Sections 26(Ka), 35 and 36 The Value Added Tax Act, 1991 is a self-contained Act where provisions are made to accumulate VAT together with the provisions of assessment and others. ...... (27) Constitution of Bangladesh, 1972; Article 128 ...... 5065 of 2014. Judgment Md. Ashfaqul Islam J.— All these writ petitions are heard together and disposed of by a single judgment as there involved common question of fact and law. 2. In Writ Petition No.3606 of 2010 on an application under Article 102 of the Constitutio..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....tion 2(45) of the Income Tax Ordinance 1984 defines ‘Perquisite’ which means any payment made to an employee other than, inter alia, a contribution to a recognized provident fund. But the provision of rule 33(2) (ii) of the Income Tax Rule 1984 while provides for valuation of perquisite ......Rules 1984 categorically provided that the same is not a perquisite.
The learned Deputy Attorney General Mr. Abu Amzad argued that the DCT concern and Audit Team did not violate any provision of law in this respect, rather it relied upon the provision that the same has not been calculated on ac..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
..... The bank sent a legal notice under section 12 of the Artha Rin Adalat Ain, 2003 to the plaintiff's son who received the same on 17-8-2011, but did not repay the loan. Thereafter, under the provisions of section 12 of the Ain, the bank on 12-10-2011 published auction notices in the nationa...... only available when the bank has the legal right to sell the mortgaged property. The case of Banesa Bibi (supra), relied upon by the respondent No.1, has been decided on different facts and point of law. The issue raised in the instant case as to the bank's 'legal right to sell' was not..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....ed in the name of the said opposite party No. 7 on 13-12-2007. 5. The counter-affidavit filed by opposite party No. 7 states that since the suit itself suffers from infirmity as it is hit by the provisions of sections 17A and 17B of the Registration Act, 1908, thus, the same is not maintai......g his submissions, takes us through the averments of the plaint and canvasses that the plaint itself is liable to be rejected under Order VII, rule 11 of the CPC in that the suit is clearly barred by law. In an endeavour to elaborate the said point of argument, he places the relevant provisions..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
.... business and that right cannot be curtailed or throttled on a mere cause shown.
The Constitution is the supreme law of the land, and the trainers of the same in their wisdom have made some provisions protecting the right of the citizen. To do lawful business or trade, subject to restricti......les 27, 31, 36 & 40
Any kind of obstruction or impediment, which affects the business/trade/occupation of the petitioners in any way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its jurisdiction under Article 102 of the..
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)
....n exercising its jurisdiction, powers and functions while adjudicating any dispute between the parties before it including execution of its decree insofar as it is not inconsistent with the provisions of section 6(Ka) or any other provisions of the Ain. Section 6(Ka), has excluded the oper......the plaintiff-petitioner, submits that, after contested hearing the suit was decreed and decree was put into execution against defendants who are legally directors and it is settled principle of law that executing court cannot go beyond the decree as such the learned Judge committed gross illeg..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....dom, speech, expression and the press) is also subject to the law relating to contempt of court, He then, referring to Article 7 read with Articles 39(2) and 108 of the Constitution, submits that the provisions of these Articles, considered together and with reference to the scheme of the Constituti......eness and workability of the
Administration of Justice System—
This Court should ensure effectiveness and workability of the administration of justice system and the rule of law to sustain in this country, by awarding appropriate punishment to the offenders, without di..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....e prescribes to conclude the investigation within 60 'days in two phases or two tires but in case of failure of the same accused has not been given any premium for the same. But there is the provision for punishing the investigating officer for the failure to follow the provision. So it is ......nior Advocate with Mr. Md. Shamsul Alam appearing on behalf of the convict appellant supporting the appeal and opposing the judgment of the trial Court submits that the trial Court erred both in law and facts in finding the appellant guilty. The trial Court should have considered that there is ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......ivileges to the holder in due course which provides that until the contrary is proved it is to be presumed that every negotiable instrument was made or drawn for consideration, that is, the law itself prescribed a privilege in favour of the holder of a cheque that for consideration the che..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
.... in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 and also to set off the business loss violating the provision of section 46A(6) of the Income Tax Ordinance, 1984?
The Income Tax Ordinance, 1984 (......ppellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No. 4411 of 2003-2004. This is relating to the assessment year 2002-2003.
2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opin..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
.... in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 and also to set off the business loss violating the provision of section 46A(6) of the Income Tax Ordinance, 1984? (Question, slightly correc......Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No.4411 of 2003-2004. This is relating to the assessment year 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opin..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....cation) and the second appellate order (Annexure-D to the reference applications). We have also examined the affidavit-in-reply filed on behalf of the respondent.
11. Question (i) is relating to provision of section 35(3) of the Ordinance. The assessee has not raised any specific question about......s account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....cation) and the second appellate order (Annexure-D to the reference applications). We have also examined the affidavit-in-reply filed on behalf of the respondent. 11. Question (i) is relating to provision of section 35(3) of the Ordinance. The assessee has not raised any specific question about......s account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....dent Nos.1-6 herein (hereinafter referred to as the writ-petitioners) challenging section 9(2) of the Act, 1974 and the impugned orders retiring them from their respective service under the said provision of the Act, 1974 being ultra vires to the Constitution and also for direction upon th......sen out of separate judgments and orders of the different Division Benches of the High Court Division and the writ-petitioner-respondents are also not same-identical facts and common question of law are involved, they are disposed of by this common judgment. 2. These 3(three) appeals, by l..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....s of 2002 provides that appointments in the vacant posts of the Commission will be made by direct recruitment, promotion and deputation. Regulation 6 of the Service Regulations of 2002 deals with the provisions of promotion of the officers and employees of the Commission. According to the schedule o......ty of the eligible/qualified Deputy Directors of the Commission being violative of the Privatization Commission (Officers and Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
.... Court in allowing the appeal of the defendants in the suit did not take into consideration the alleged bainanama of the year 1983. Furthermore, the High Court Division correctly referred to the provision of section 92 of the Evidence Act and held that the oral and extraneous evidence cont......d therefore are of no legal value, especially since the basis of the said deeds, being the alleged bainanama of defendant No.1 and oral agreement of defendant No. 2 were not proved in accordance with law. 14. We have considered the submissions of the learned Advocates appearing for the parties ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....bsequent appeal committed gross illegality and irregularity. The learned Advocate further submits that the appellate court below during passing the impugned judgment and decree violated the provisions laid down in Order XLI, rule 31 of the Code of Civil Procedure. There is no assessment of......rt below during passing the impugned judgment and decree violated the provisions laid down in Order XLI, rule 31 of the Code of Civil Procedure. There is no assessment of evidence and appreciation of law in its true perspective. The learned Advocate submits 1 that the trial court as well as the appe..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....Ordinance 1984.
2. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) Part-C of 1st schedule was justified in maintaining the disallowance of provision of gratuity on accrual basis.
3. Whether in the facts and on the circumstances of the......n No. 189 of 2014.
Judgment
AFM Abdur Rahman J.— These 3(three) Income Tax Reference Applications, filed by the Assessee-applicant One Bank Limited, having involve similar question of law on the identical factual aspects, have been taken heard analogously and now disposed of by ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....year 1998-1999)
“Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-2, Dhaka was legally justified in deleting the income added as per provision of section 30(aa) for non-deduction of tax from buying agent’s commission as provide......cations.
Income Tax Reference Application No. 496 of 2004
Income Tax Reference Application No. 539 of 2004
Judgment
Zinat Ara J.— More or less an identical question of law has been raised in Income Tax Reference Applications No. 496 of 2004 and 539 of 2004 (hereinafte..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....12(b) 1(i) (vi), 612(b) 11(i) and 612(b) 111 can, in no way, be related to a case which is being investigated into by an investigation agency. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in al......্যাবের সহযোগীতায় খুন” and "Finger pointed at RAB men—Taka 6 crore deal made for kidnap, murder of Nazrul, alleges father-in-law; all out Hartal in N'ganj to protest killings" respectively and some other similar..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
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