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One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....9. Accordingly the application praying for review 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: ......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

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ...... 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)

....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......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

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ......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)

.... In the result, the rule is discharged with­out any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265.   ......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

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....her signed copy of the order of commit­tal be kept with record, for ready reference, if so required. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 225     ......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)

....ment and order along with the lower Court's record be sent to the con­cerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......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

The Commissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.  Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......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)

....preme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.  Md. Habibul Gani J: I agree. This Case is also Reported in:   ......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

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

.... Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree.   This Case is also Reported in: ......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)

....me Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in:   ......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)

....ion of materials by the Government, the Court is of the opinion that the impugned order has not been passed in the public interest, it can declare it to be so. This kind of restriction imposed by the amending Ordinance upon the Government's absolute power to retire a Government servant is commen......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)

...., the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17   ......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)

....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......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)

....ule stands vacated. Communicate the judgment and order imme­diately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......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

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....se three 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: ......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

The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....reme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......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)

....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ......‌্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

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....upreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ...... Income Tax Reference Application No. 539 of 2004 (Applications under section 160(1) of the Income Tax Ordinance, 1984) 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 (hereinafter..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8