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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.   ......tion, represented by its Secretary Vs. Dhaka Steel Works Ltd, 45 DLR (AD) 69, a case on Bangladesh Abandoned Property Act, President Order No. 16 of 1972, wherein law has been interpreted by majority view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. N..

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     ......ka 1,40,00,000 to Taka 68,17,617, i.e. conver­sion of the disputed  amount  equivalent to USD83,142.33. The BTCL did not come up, he continues, even thereafter, either to modify or to review the aforesaid order dated 23-7-2013 passed by this Court, nor they went to the Appellate Divisi..

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 ......odging the FIR when the remaining goods were returned back to the importer through his agent the importer was convinced that there should not be any case against the accused appel­lant and with a view to get rid of the accused the informant had sworn an affidavit stating that he has no any alleg..

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 ......rt. The trial Court upon assessment of the evidence convicted and sentenced the respondent along with others, although the trial took place in the absence of all the accused persons. However, in view of the fact that the accused respondent did not appear in the trial, and was therefore unable t..

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: ......res that he considering the facts and circumstances of the case as well as the materials on record affirmed the said order of the DCT that non-operating income from bank interest is not within the purview of tax-holiday income and thus, decided that the income derived from bank interest amounting to..

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:   ......res that he considering the facts and circumstances of the case as well as the materials on record affirmed the said order of the DCT that non-operating income from bank interest is not within the purview of tax-holiday income and thus, decided that the income derived from bank interest amounting to..

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: ......that section 35 of the Ordinance, 1984 has made it mandatory upon the DCT to accept the audited account if the same is found to have been maintained in a particular method is concerned, we are of the view that merely because of particular method of accounting was followed and was audited by a Charte..

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:   ......that section 35 of the Ordinance, 1984 has made it mandatory upon the DCT to accept the audited account if the same is found to have been maintained in a particular method is concerned, we are of the view that merely because of particular method of accounting was followed and was audited by a Charte..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17

Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)

....in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177.       ......n was taken by the govern­ment as required by law. In no case Inspector General of Police has taken any decision to pass the impugned order; as such the impugned orders clearly come within the purview of section 9(2) of the Public Servant (Retirement) Act, 1974." CP No. 2619 of 2012: ..

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   ......of the Deputy Directors to the posts of Director. All the Deputy Directors have been eligible for appointment as Directors of the Commission having completed more than 5(five) years of service and in view of their unblemished service records. Although the petitioners were eligible/competent for prom..

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 ......bainanama put his signature therein. Earlier the husband of the plaintiff took loan of an amount of Taka 30,000 but he did not repay the same and denied to pay the rent to the defendant No. 1 in such view of the matter, the suit was liable to be dismissed. 5. The case of the defendant No.2, in ..

Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6

Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)

....il petition for leave to appeal is dismissed with­out any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208.         ......ments, which were admittedly produced before the lower appellate Court, have not been considered by the High Court Division as the appellant failed to show relevancy of those documents. We are of the view that even now those documents may be considered by the trial Court to see whether the documents..

Category: Property Law | Date: 20 Nov, 2014 | Hits: 5

Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)

....l court as well as the appellate court during deciding the fate of the suit and its subse­quent appeal misconstrued the actual position of law and without proper sifting of evidence arrived at an erroneous finding resulting in an error in the decision occasioning failure of justice. During trial......his context a decision is referred from the petitioner's side of our Appellate Division in the case of Raton Chandra Dey Vs. Jinnator Nahar reported in 2XP (AD) 313. Apart from this, under the purview of section 42 of the Specific Relief Act with regard to a suit for declaration of title to an u..

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)

....foresaid circulars of the Bangladesh Bank, kept provisions in respect of unclassified loan and the other assets, but the Audit Team failed to consider the same in its true perspective and accordingly erroneously recommended for adding back the amount with the income, which this court finds as a palp......fund. That trust fund being a separate entity, any payment received by it has to be taken as an expenditure from the main fund of the Assessee-applicant bank and therefore the same comes under the purview of section 29(xxvii) of the Income Tax Ordinance 1984 as a allowable expenditure as the said pr..

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: ......on of section 53E of the Ordinance. He also contends that before insertion of section 53EE of the Ordinance by the Finance Act, 2000, the Foreign Buying Agent’s Commission was not within the purview of section 53E of the Ordinance and therefore, the questions raised in the reference applicatio..

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         ......investigate into a cog­nizable offence, no order of a Magistrate is neces­sary. So, investigation is totally a different con­cept from that of inquiry. 13. In taking the above quoted view, the learned Judges relied upon regulation 612(b)1(i)(vi) of the Police Regulations, Bengal (PR..

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: ......on of section 53E of the Ordinance. He also contends that before insertion of section 53EE of the Ordinance by the Finance Act, 2000, the Foreign Buying Agent’s Commission was not within the purview of section 53E of the Ordinance and therefore, the questions raised in the reference applicatio..

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

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

.... 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:     ......on of section 53E of the Ordinance. He also contends that before insertion of section 53EE of the Ordinance by the Finance Act, 2000, the Foreign Buying Agent’s Commission was not within the purview of section 53E of the Ordinance and therefore, the questions raised in the reference applicatio..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....red in negative and in favour of the Assessee-applicant. 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......CT and the same persons changed the assessment u/s 120 after eight days. The implication is that the DCT was in confusion about the assessment. We find inconsistency in the observation of the DCT. In view of the facts and circumstances of the case we think that the issue deserves re-examination. Thu..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... a fee of two hundred taka and a declaration as to non-submission of any appeal  ...........(9) The finding of the review authority with regard to the rejection of the Review shall be  erroneous while the pre-conditions, as laid down in the aforementioned provision of section 121A of ......4 of the Income Tax Ordinance 1984  and no appeal is preferred against the order of assessment of the DCT passed  under the provision of section 83(2) of the Income Tax Ordinance 1984 the Review petition is very much maintainable under Section 121A of the Income Tax Ordinance 1984  if..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1