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হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)

....ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ......্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to reduce/confirm the order of the Commissioner of Taxes (Appeals) regarding disallowance’s under the different head......en raised in respect of eleven heads of expense. The DCT made partial/full disallowance from the claims mainly because of lack of proof and verifiability. At the first appeal these disallowances were reduced/maintained by the ld. Appellate Commissioner of Taxes. Speaking on this issue before the Tri..

Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4

Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)

....ide and the suit is remanded to the trial Court. The trial Court is directed to dispose of the suit as expeditiously as possible. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 205 ......ide and the suit is remanded to the trial Court. The trial Court is directed to dispose of the suit as expeditiously as possible. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 205 ......spondents Judgment          April 17, 2014.   Result: The petition is disposed of. Lawyers Involved: Mahbubey Alam, Senior Advocate, instructed by M Wali-ul-Islam, Advocate-on-Record—For Petitioners. Sikder Mo......ide and the suit is remanded to the trial Court. The trial Court is directed to dispose of the suit as expeditiously as possible. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 205 ..

Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2

Borun Khatun and others Vs. Md. Hebaj Uddin Pramanik and another, 2014, 43 DLR (HCD)

....on of the suit land till disposal of the appeal. Send down the lower Court records. Communicate this judgment at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 58. ......on of the suit land till disposal of the appeal. Send down the lower Court records. Communicate this judgment at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 58. ......HCD) (2015) 58. ......on of the suit land till disposal of the appeal. Send down the lower Court records. Communicate this judgment at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 58. ..

Category: Property Law | Date: 6 Apr, 2014 | Hits: 9

AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)

....seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266.     ......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266.     ......desh, VIII ADC 787; Matiur Rahman Vs. Bangladesh, 50 DLR 357; AKM Kawser Ahmed Vs. Bangladesh, 65 DLR 37. Lawyers Involved: Salauddin Dolon and Md. Mohammad Sherajul Monir, Advocates—For the Petitioner. MK Rahman, Additional Attorney-General, Biswojit Roy, Deputy Attorney-Genera......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266.     ..

Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6

Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)

....mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208.   ......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208.   ......h 11, 2014 Result: The Appeal is allowed. Case Referred to- Md. Riaz Uddin Khan Vs. Mahmudur Rahman, 63 DLR (AD) 29, Sir Edward Snelson Vs. Judges, High Court of West Pakistan, Lahore 16 DLR (AD) 535; Shri Baradakanta Mishra Vs. Registrar of Orissa High Court, AIR SC 1974 SC710; ......ever, upon careful consideration of the facts and cir­cumstances of the case, we are of the view that ends of justice will be sufficiently met if the pun­ishment awarded to Samaresh Baidya is reduced to fine of Taka 1,000 only, in default, to suffer simple imprisonment for 7 (seven) days. Th..

Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16

Durnity Daman Commission and another Vs. Dr. Khandaker Mosharraf Hossain and another, 2014, 43 CLC (AD)

....e High Court Division. The petition for Leave to Appeal is dis­posed of with the above observations and guide­lines. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 92. ......e High Court Division. The petition for Leave to Appeal is dis­posed of with the above observations and guide­lines. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 92. ......;……………Petitioner Vs. Dr. Khandaker Mosharraf Hossain and another.........Respondents Judgment February 24, 2014. Result: The petition for Leave to Appeal is dis­posed of. The Code of Criminal Procedure, 1898 (V of 1898); secti......e High Court Division. The petition for Leave to Appeal is dis­posed of with the above observations and guide­lines. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 92. ..

Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52

Delipjan being dead her heirs: Fazal Haque and other Vs. Shahed Badsha and others, 2014, 43 CLC (AD)

....s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176.   ......s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176.   ......his heirs: Doly Islam, 4 BLC 195; Haji Yar Ali Khan Chowdhury Vs. Mobarak Ali Chowdhury, 7 DLR 6. Lawyers Involved: AQM Fazlul Hug Khan, Advocate, instructed by Sufia Khatun, Advocate-on-Record—For the Appellants. Ziaur Rahman, Advocate, instructed by Md. Nurul Islam Bhuiya, Adv......s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176.   ..

Category: Civil Law | Date: 11 Feb, 2014 | Hits: 5

Pannu @ Md. Pannu Mia & others Vs. State, 2014, 43 CLC (HCD)

....ed. The order of stay granted earlier stands vacated. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 18.   ......ed. The order of stay granted earlier stands vacated. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 18.   .................................Opposite Party Judgment February 3, 2014. Result: The Rule is discharged. When It’s Required Further Investigation The case can be sent for further investi­gation at any stage of the proceeding if it appears that further inves­ti......ed. The order of stay granted earlier stands vacated. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 18.   ..

Category: Criminal Law | Date: 3 Feb, 2014 | Hits: 2

Bangladesh Agricultural Development Corpora¬tion and others Vs. Md. Abdur Rashld and others, 2014, 43 CLC (AD)

....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 ......ose were withdrawn by them. BADC filed Review Petition No. 49 of 2010 in the High Court Division mainly on the ground that the writ peti­tioners were not terminated rather they had volun­tary retired from their service. The High Court Division rejected the said review petition sum­marily......urt Appellate Division (Civil) Present: Nazmun Ara Sultana J Md. Imman Ali J Md. Anwarul Haque J Hasan Foez Siddique J Bangladesh Agricultural Development Corpora­tion and others.......Appellants (In all the cases) Vs. Md. Abdur Rashld and ot......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 ..

Category: Administrative Law, Employment/Service Law | Date: 2 Feb, 2014 | Hits: 9

Shafique Ahmed Vs. Md. Abdul Latif Bhuiyan, 2014, 43 CLC (HCD)

.... judgment and in accordance with law. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 248. ...... judgment and in accordance with law. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 248. ......rt Act (IX of 1887); Section 15(2) (3) Jurisdiction of Small Causes Court— Subject to the exceptions speci­fied in the second schedule and to the provi­sions of any enactment for the time being in force, all suits of a civil nature of which the value does not exceed twenty-fi...... judgment and in accordance with law. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 248. ..

Category: Civil Law, Others | Date: 30 Jan, 2014 | Hits: 4

Human Rights and Peace for Bangladesh and others Vs. Hon'ble Speaker, Bangladesh Jatiyo Sangsad and others, 2014, 43 CLC (HCD)

....ffect. There is no order as to costs. Office is directed to communicate the judg­ment forthwith. Ed.    This Case is also Reported in: 67 DLR (HCD) (2015) 191 ......ffect. There is no order as to costs. Office is directed to communicate the judg­ment forthwith. Ed.    This Case is also Reported in: 67 DLR (HCD) (2015) 191 ......67 DLR (HCD) (2015) 191 ......ffect. There is no order as to costs. Office is directed to communicate the judg­ment forthwith. Ed.    This Case is also Reported in: 67 DLR (HCD) (2015) 191 ..

Category: Anti-Corruption Laws | Date: 30 Jan, 2014 | Hits: 5

Md. Shafayet Hossain Rana Vs. State and Md. Syed Rejaul Karim Salim, 2014, 43 CLC (HCD)

....dispose of the same expeditiously. Send down the lower Courts’ records and communicate the judgment. Muhammad Abdul Hafiz J.- I agree. Ed. This Case is also Reported in: ......dispose of the same expeditiously. Send down the lower Courts’ records and communicate the judgment. Muhammad Abdul Hafiz J.- I agree. Ed. This Case is also Reported in: ......rt Division (Criminal Revisional Jurisdiction) Present: MuhammadAbdul Hafiz J Md.Ruhul Quddus J Md. Shafayet Hossain Rana, son of late Md. Motiur Rahman, Sabbir Tower (5th Floor), 3/4, Purana Paltan, Police Station-Paltan,District-Dhaka…………..Petit......dispose of the same expeditiously. Send down the lower Courts’ records and communicate the judgment. Muhammad Abdul Hafiz J.- I agree. Ed. This Case is also Reported in: ..

Category: Civil Law | Date: 21 Jan, 2014 | Hits: 111

Ali Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (AD)

....he High Court Division, accordingly, the appeal is dis­missed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243.     ......he High Court Division, accordingly, the appeal is dis­missed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243.     ...... The appeal is dis­missed. Cases Referred to- Commissioner of Income Tax A-Range, Chittagong Vs. Harendra Kumar Shil, 34 DLR (AD) 298. Lawyers Involved: Rafique-ul-Huq, Senior Advocate instructed by Md.Wahidullah, Advocate-on-Record—For the Appellant. Mahfuza Be......s profit. 3. Against the said order the appellant filed an appeal being IT Appeal No.56/coy-2/94-95 and the same was heard by the Commissioner of Taxes (Appeal) who by his order dated 30-10-1995 reduced the gross profit to 25% and also allowed deduction of Taka 17, 50,000 but rejected the claim..

Category: Fiscal/Taxation Law | Date: 5 Jan, 2014 | Hits: 11

State Vs. Md. Ibrahim Ali, 2013, 42 CLC (AD)

.... to the period already undergone by him. In the result the appeal is allowed with the modification of sentence as aforesaid. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 33. ...... to the period already undergone by him. In the result the appeal is allowed with the modification of sentence as aforesaid. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 33. ...... State, 16 BLP (1996) 580 = 1 BLC 312; Abdur Razzak alias Geda Vs. State, 16 BLD (1996) 312=48 DLR 457; Abul Kalam Azad Vs. State, 48 DLR 294. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by B Hossain, Advocate-on-Record—For the Appellant. Sheikder Mo......gly, the impugned judgment and order is set-aside. However, we are of the view that the ends of justice will be sufficiently met if the sentence of imprisonment of the accused respondent before us is reduced to the period already undergone by him. In the result the appeal is allowed with the mo..

Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 3 Dec, 2013 | Hits: 26

Sheikh Md. Rafiqul Islam (Babul) Vs. Manager, Uttara Bank Limited and others, 2013, 42 CLC (HCD)

....s set-aside. The trial Court is directed to proceed with the suit immediately in accordance with law. Communicate at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 131. ......s set-aside. The trial Court is directed to proceed with the suit immediately in accordance with law. Communicate at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 131. ......and others..........Respondents Judgment November 20, 2013 Result: The Rule is made absolute. Artha Rin Adalat can only be constituted by Joint District Judge alone. According to section 4, sub-sec­tion 7 of the the Artha Rin Adalat Ain, 2003, due to illness or for......s set-aside. The trial Court is directed to proceed with the suit immediately in accordance with law. Communicate at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 131. ..

Category: Administrative Law, Banking Law | Date: 20 Nov, 2013 | Hits: 6

AKM Mosharraf Hossain Vs. State & another, 2013, 41 CLC (HCD)

....realise the fine in accordance with law. Let a copy of this judgment along with LCR be sent to the concerned Court at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 564 ......y control by it. Instead of doing so he simply wrote a letter to BCIC for adjustment of the amount. How adjustment would be possible where he is still service. Adjustment is only possible whenever he retired from service and from his retirement benefits. How and under what capacity, the convict-appe......d Bazlul Karim Vs. State, 11 BLC 60; Abdul Bari Vs. State, 3 BLC 474; Habibur Rahman Mollah Vs. State, 61 DLR. Lawyers Involved: Khandhar Mahbub Hossain with Md. Shah Alam, Advocates—For the Appellant. Md. Abdul Hai, DAG—For the Respondent No.1. Md. Khurshid Alam Kha......realise the fine in accordance with law. Let a copy of this judgment along with LCR be sent to the concerned Court at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 564 ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Oct, 2013 | Hits: 3

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. ......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. ...... Md. Anwarul Haque J AA Engineering Limited……………………........Appellant Vs. University of Khulna, represented by its Vice-Chancellor and others……….Respondents Judgment October 3, 2013. Result: ...... "It may be that in a given case, the court can with a view to give effect to the intention of the legislature, may read the statute in a manner compatible therewith, and which would not be reduced to a nullity by the draftsman's unskillfulness or ignorance of law. But, however, it is ..

Category: Fiscal/Taxation Law | Date: 3 Oct, 2013 | Hits: 28

Satsang Bangladesh, D. Pakutia Vs. People’s Republic of Bangladesh and others, 2013, 42 CLC (HCD)

....evidence within 2(two) months from the date of receipt of this judgment, order. Communicate the judgment and order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 110 ......evidence within 2(two) months from the date of receipt of this judgment, order. Communicate the judgment and order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 110 ......dant-Respondent- Opposite Parties Judgment September 26, 2013. Result: The Rule is disposed of. Lawyers Involved: AJ Mohammad Ali with Rowshan Alam Khan, Advocate—For the Petitioner. Sukumar Biswas, AAG—For the Opposite Party Nos.1-2. Habibul Islam......evidence within 2(two) months from the date of receipt of this judgment, order. Communicate the judgment and order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 110 ..

Category: Civil Law, Procedural Law | Date: 26 Sep, 2013 | Hits: 3

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.   ......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.   ......8 DLR 427; Mansur Ali Vs. State, 39 DLR 184; Muhammad Sadiq Javeed Vs. State 21 DLR (WP) 62. Lawyers Involved: Abdur Rezzaque Khan with Fida M Kamal and Md. Tauflq Sajawar, Advocates—For the Appellant. Md. Khurshedul Alam, Deputy Attorney-General with, Md. Abdul Bari, Assistant ......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.   ..

Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5

Maulana Syed Rezaul Haque Chadpuri and others Vs. Bangladesh Jamaat-e-Islami and others [2nd Part], 2013, 42 DLR (HCD)

....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.        ......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.        ......hellip;Respondents Judgment August 1, 2013. Result: The Rule is made absolute. Cases Referred to- Kusper Vs. Pontikes, 414 US, at 57, 38L Ed 2nd at 266; Whitney Vs. California, 274 US 357, 71 L Ed 1095, 47 S Ct 641 (1927); Brandenbourg Vs. Ohio, 395 US, at 447, 449, 23 ......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.        ..

Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10