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Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)

.... already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ...... High Court Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shawkat Hossain (Md.) and another..................Appellants Vs. Golam Mohammad and another........................Respondents Judgment September......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..

Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....);Section 2 (34) Under section 2(34) of the Income Tax Ordinance 1984, accrued income or deemed to be accrued money is defined as income.................(14) Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Nasrin Parvin, AAG with Saikat Basu, AAG&md......t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......urities Co. (Subsequently converted into “FAS Finance & Investment Ltd………………………………Assessee-Applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Unit (LTU) Dhaka, 2nd......t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....cation No. 39 of 2012; Mark Builders Ltd. Vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. Vs. The Commissioner of Taxes, 54 DLR (2002) 125. Lawyers Involved: Mosharaf Hossain, Advocate—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin Shefali,......the result, the Income Tax Reference Application is allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......oor, 65 Gulshan Avenue, Gulshan, Dhaka, represented by its Managing Director. Mr. Md. Mofiz Uddin Chowdhury……………………Assessee-Applicant Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Se......the result, the Income Tax Reference Application is allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....This Case is also Reported in: 67 DLR (AD) (2015) 2       ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2       ......reme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Intekhab Ahmed Khan .......................Appellant Vs. Sabbir Ahmed Chowdhury....................Respondent Judgment September 17, 2014.......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2       ..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

.... is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......Supreme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Intekhab Ahmed Khan.....................Appellant Vs. Sabbir Ahmed Chowdhury.................Respondent Judgment September 17, 2014. ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6

Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....axes, 53 DLR 209; Mark Builders Ltd. Vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. Vs. The Commissioner of Taxes, 54 DLR (2002) 125. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Nasrin Parvin, AAG with Saikat Basu, AAG&md......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Fidelity Assets and Securities Co. Ltd., 71, Nitol Centre, Mohakhali, C/A, Dhaka, represented by its Managing Director Mr. Md. Mofiz Uddin Chowdhury.......................Assessee-applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers   Services ......ered in opinion for which the said applicant went to the third Bench presided over by the learned Member Mr. Ashraf Uddin Ahmed, who concurred with the earlier decision made by the learned Member Mr. Mir Mustaque Ali, who decided that the provision of section 32(7) of the Income Tax Ordinance 1984 i..

Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0

Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....aside. Pre-emption Title Suit No. 47 of 2007 is dis­missed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302   ......ot;The learned Vakil for the appellant relies for the proposition which he puts for­ward, namely, that the Muhammadan Law of pre-emption does not apply where the vendee is a Hindu, on the case of Shaikh Kodruto-ullah Vs. Mohinss Mohun Shaha 13 WB 21 (FB 4 BLR 134). This decision is a full Bench ......vision (Civil Appellate Jurisdiction) Present: Sharif Uddin ChakladerJ Ashish Ranjan Das J  Onil Kuar Podder and others ...........Defendants- Purchaser-Appellants Vs. Mostafa Unuch…………...................Plaintiff-Preemptor- Respon...... learned judges have come to the conclusion that pre­emption is opposed to justice, equity and good conscience. Batchelor, J., held that the view of the Madras High Court in Ibrahim Saib Vs. Muni Mir Uddin Saib (9) (6 MHCR 26) was applicable generally to the Bombay presidency with the exception ..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8

Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....mmed Moniruzzaman  Vs. The National Board of Revenue (Writ Petition No. 3460 of 2011); Shahella Chowdhury Vs. The National Board of Revenue, 59 DLR 213. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-writ-petitioner. Rashed Jahangir, DAG with Nurun Naha......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ...... sons Limited, Rumana Hoque Tower, 1267/A, Goshaildanga, Dist-Chittagong…………………………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s C......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0

Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)

.... ......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......nbsp;      Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Abul Bashar Chowkidar.......................................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondent......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ..

Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....on (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. ......d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree.  Ed. This Case is also Reported in: ......Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-7, 2nd Twelve Storied Building, Segunbagicha, Dhaka, ......d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree.  Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....Ed. This Case is also Reported in: 66 DLR (AD) (2014) 274.     ......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 274.     ......azmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Government of Bangla­desh, represented by the Secretary, Ministry of Land and others.....................Appellants Vs. Sharifun Nessa and others………………Respondents J......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 274.     ..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

.... is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ......azmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners Vs. SM Humayun Kabir and another.................Respondents Judgment September 7, 20......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

.... being not lawful the issuance of the notice is required to be declared as has been issued without any lawful authority having legal implication.......(16)  Cases Referred to- Shahidul Hossain Vs. The Commissioner of Taxes (Income Tax Reference Application No. 489 of 2003). Lawye......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......que Azad J Dr. Poly Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant Vs. 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

....o the records that when dismantle was done violator was not in knowledge about pendency of the pro­ceeding before the High Court Division…….(17) Cases Referred to- Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20; Kaimuddin Shaikh alias Kaimu Shaikh Vs. Bangladesh, represen......r was not in knowledge about pendency of the pro­ceeding before the High Court Division…….(17) Cases Referred to- Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20; Kaimuddin Shaikh alias Kaimu Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, Rajshahi, 3 BLC 41......sion (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Chowdhury Mia and oth­ers ...............Plaintiff-Respondent-Petitioners Vs. Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant- ......Village Tegharia, Police Station: Sunamgonj Sadar, District Sunamgonj, 13 MLR (AD) 163 = 13 DLR (AD) 118, the case of Abdul Karim Vs. Bangladesh 51 DLR 447, the case of Belayet Hossain Vs. Nurul Alam Mir, 42 DLR (AD) 20, a case of granting of temporary injunction and also relied on section 16 of the..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....(7), (8), (9) & (10) Cases Referred to- Spectra SN Tex Limited Vs. the Commissioner of Taxes (Income Tax Reference Application No. 39 of 2012). Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Saikat Basu, AAG with Ms. Nasrin Parvin Shefali,......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Shah Monzurul Hoque, son of late Abul Kashem, Bel Tower (Level-7B), 19 Dhanmondi R/A, Road No. 01, Dhaka-1205.………………………Applicant Vs. The Commissioner of Taxes, Taxes Zone-08, 12/1, Bijoy Nagor (2nd Floor), Dhaka…&hell......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

....ther…………………..Opposite-Parties Judgment August 13, 2014 Result: The Rule is discharged. Case Referred to- State Vs. Iqbal Hossain, 48 DLR (AD) 100; Khurshid Alam Vs. Azizur Rahman, 9 BLC (AD) 241; Md. Matiur Rahman Vs. Sta...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......ous Jurisdiction) Present: Md. Abdul Hye J Md. Nazrul Islam Talukder J Yunus (Md.)……………………….........Petitioner Vs. State & another…………………..Opposite-Parti...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....-দি কমিশনার অব ট্যাক্সেস, inআয়কর রেফারেন্স দরখাস্ত নং- ৪০০/২০১০. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant. Saikat Basu, AAG, Nasrin Parvin Shefali, AAG&md......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ...... (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Haji Mohammad Ali, proprietor M/S. Shahnewaj Enterprise..............Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-02………………&he......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

State Vs. Robin, 2014, 43 CLC (AD)

....n of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ...... ...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ..

Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....0 BLC (AD) (2015) 64.           ......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ......zmun Ara Sultana J  Syed Mahmud Hossain J Md. Imman Ali J     Secretary, Ministry of Finance, Internal Resources Division and others.........Appellants Vs. Sherajul Islam.......................Respondent Judgment      ......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ion (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Union Capital Limited, represented by its Managing Director & CEO Mr. Md. Akter Hossain Sannamat …………………………&he......d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ......ector & CEO Mr. Md. Akter Hossain Sannamat ………………………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunba......d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3