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....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......resulting in Civil Appeal No.252 of 2003.
7. Mr. SM Moniruzzaman, learned Deputy Attorney-General, appearing on behalf of the appellants, submits that the High Court Division erred in law in not holding that classification of the imported goods is a disputed question of fact which cannot b..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with FID Circular No. 8 dated 3.8.2002 and section 35(3) was justified, in upholding the addition of unrealized doubtful interest transferred to “interest suspense account..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......g moneys, securities for money, and articles of value used or intended to be used for the purpose of gaming as contemplated in section 6 of the Public Gambling Act,1867. f) There is no scope for holding cultural programs for public amusement as sought to be done by the petitioner save as provid..Category: Others | Date: 28 Jun, 2014 | Hits: 91
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......ur of any party to the exchange as no valid title could be created on the basis of an oral exchange and thereby making a cloud, instead of disallowing the application for temporary injunction in holding that Helal Uddin and Tobarak Hossain filed Other Suit No. 31 of 1964 for declaration of..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ...... made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in holding the opinion that the DCT in law, by changing its opinion, to reconsider the issue once had b..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....angladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ...... made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in holding the opinion that the DCT in law, by changing its opinion, to reconsider the issue once had b..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......160 of the Bengal Tenancy Act. 41. Section 167 of the Bengal Tenancy Act deals with annulment of incumbrances. Sub-section 4 of section 167 runs as follows: "(4) when a tenure, of holding is sold in execution of a decree or a certificate signed under the Bengal Public Demands Rec..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......ce treating the receipt of cash asset by way gift within the meaning of “Whether convertible into money or not?”
3. The assessee-applicant I.M. Reazul Hasan is a public servant holding the post of Deputy Engineer, POUR Sub-Division, POUBD having tax payer identification (TIN) ..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......Petition No. 10472 of 2012, we should discuss the same in detail for reaching a proper decision. 13. As stated earlier, the petitioner in Writ Petition No.10472 of 2012 was the Managing Director holding less than 10% shares in the company and executed personal guarantee to secure the credi..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....nancy remains intact and there is no division or separation of tenancy. Section 24 of the Non-Agricultural Tenancy Act has given the right of pre-emption to the co-sharer tenants of the non-agricultural land while section 96 of the State Acquisition and Tenancy Act has given the right of p......spondents Judgment May 28, 2014. Result: The appeal is allowed. Section 24 of the Non-Agricultural Tenancy Act does not say about the right of pre-emption of co-sharers of a holding but it says about the right of pre-emption of the sharers of the land. "Land" mean..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
....trative Appellate Tribunal, but for other grounds discussed above. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
......ala, 1961 (the Bidhimala, 1961) which is applicable, but the Appellate Tribunal did not at all consider the provision of the said Bidhimala and thus fell into an error in giving the impugned decision holding that as the petitioner filed the departmental appeal long after 3 (three) months, so the app..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
..... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ...... by a registered kabala dated 23-8-2011 bearing registration No.4146 and the pre-emptor respondent has brought the proceeding claiming himself to be a co-sharer and a continuous owner of the disputed holding. The appellant claimed that he having purchased the disputed land on 23-8-2011 from Jamila K..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
.... for this court to interefere with the impugned decision and order. Thus, the petition is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 381 ......Haque, his heirs filed Civil Petition for Leave to Appeal. 4. Mr. MI Farooquie, learned Senior Counsel, appearing for the petitioners, submits that the Administrative Tribunal dismissed the case holding that since the decision of compulsory retirement had been approved by the Full Court of..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......hem would co-operate in the matter and Lawrance would execute the task. He further stated that on 15th October, 2001, in the evening, he came to know that Minister Mizanur Rahman Sinha would come for holding a public meeting in front of accused Abdul Quader's house and on hearing the news, he we..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....nancy remains intact and there is no division or separation of tenancy. Section 24 of the Non-Agricultural Tenancy Act has given the right of pre-emption to the co-sharer tenants of the non-agricultural land while section 96 of the State Acquisition and Tenancy Act has given the right of p......The appeal is allowed. Non Agricultural Tenancy Act (XXIII of 1949); Section 24 Section 24 of the Non-Agricultural Tenancy Act does not say about the right of pre-emption of co-sharers of a holding but it says about the right of pre-emption of the sharers of the land. "Land" mean..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ......ns for answer by the Court:- Income Tax Reference No. 255 of 2004 (Assessment year 2001-2002) “(i) Whether, in the facts and circumstances of the case, the Tribunal was justified in upholding the action of the IACT in holding the income of the applicant arising from interest on FDRs ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ......r answer by the Court:- Income Tax Reference No. 255 of 2004 (Assessment year 2001-2002) “(i) Whether, in the facts and circumstances of the case, the Tribunal was justified in upholding the action of the IACT in holding the income of the applicant arising from interest on FDRs ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ...... judgment and order dated 20-8-2008 convicted and sentenced the respondent as stated before. The trial Court in the impugned judgment excluded the property of accused No.2, the wife of the respondent holding that in view of the judgment dated 9-7-2008 pronounced by the High Court Division in Wr..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......ually stood bail for members of the sect of Jehovah’s Witnesses, who were a nuisance to the police. The Supreme Court awarded damages against the Prime Minister and stigmatized the cancellation holding: In public regulation of this sort there is no such thing as absolute and untrammeled d..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ...... own jurisdiction had displayed no outwardly approach either. On the constraining application of the doctrine, the Appellate Division in Chairman BTMC Vs. Nasiruddin Chowdhury, supra, while holding that the given facts are incapable of igniting such an expectation, nevertheless, expre..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
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