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J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....t the tax to be deducted [or collected] at the time of making payment shall be according to the rates applicable appropriate to the slab of total payments in case the payments are made in part in any financial year: Provided further that where the Board gives a certificate in writing on the app...... to speak of the National Board of Revenue had any authority to make any such clarification, but even the government under the provision of section 187 of the Income Tax Ordinance 1984 has not been empowered to make such clarification by SRO after June, 1988. Therefore, the extension of the provisio......Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J J.S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000………&hel......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ccrues or arises or is deemed to accrue or arise to any tax payer in Bangladesh during a year, shall be included in the total income of the assessee. But whether a deemed income, from a bad debt of a financial institution, could be treated as accrued to it is a question to be decided by this court i......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: ...... Court High Court Division (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 ………………&hellip......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
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 ...... ‘Lottery’ is a form of gambling punishable under Section 294A of the Penal Code with exceptions provided therein. e) the Magistrate of a district or other officer invested with full power of a Magistrate or the District Superintendent of Police may either himself enter, or by his w......ection 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money or something of value for a chance to win a prize is gambling. b) the Nupun Khela including 1-10, 1-8, Dice and Howji are varied f...... 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 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
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: ......n maintaining the reopening of the case assessed under section 84A of the Ordinance upon filing of return under self assessment scheme in as much as to the fact that section 83A(5) of the Ordinance empowering reopening of the self assessed case has been inserted by the Finance Act, 2003?” ......er 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: ......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: ..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: ......n maintaining the reopening of the case assessed under section 84A of the Ordinance upon filing of return under self assessment scheme in as much as to the fact that section 83A(5) of the Ordinance empowering reopening of the self assessed case has been inserted by the Finance Act, 2003?” ......1(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
....d judgment and order declared the impugned order of dismissal illegal and directed the respondents to reinstate the petitioner in the service immediately and give him all arrear salary and other financial benefits. The Administrative Tribunal did not state anything as to whether the departmenta...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ......ip;………………..Respondent Judgment June 9, 2014. Result: The petition is disposed of. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General instructed by B Hossain, Advocate-on-Record—For the Petitioners. Khurshid ...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
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 ......ds Recovery Act, 1913 for arrears due in respect thereof, and there is on the tenure or holding a protected interest of the kind specified in section 160, clause (c) the purchaser may, if he has power under this Chapter or that Act to avoid all incumbrances, sue to enhance the rent of the land ...... Judgment June 5, 2014 Result: This appeal is dismissed. Limitation Act (IX of 1908); Article 120 Suit Field for Declaration of Title— Plaintiff is not bound to institute a suit for declaration that the records of right of the suit land are wrong. When an in...... 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 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ived in respect of an assessee by a commercial bank including Bangladesh Krishi Bank, Rajshahi Krishi Unnayan Bank, Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Sangstha, or a leasing company of a financial institution registered under আর্থিক প্রতিষ্ঠান আইন, ......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:
......ection 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......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:
..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
.... the said CIB report in so far as the same was concerned with the publication of the names of the petitioners as defaulter-borrower. 7. The Rules are contested by the respective lender banks and financial institutions as well as the Bangladesh Bank by filing separate affidavits-in-opposition th......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 ...... Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules are discharged. Bank Company Act (XIV of 1991) Section 5 GaGa Declaratory and Clarificatory Amendment—"Defaulter-Borrower" Substantive right of......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 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......ernational Cotton Association and shall be resolved by application of English Law and, as such, it is very much apparent form the plaint that the learned Joint District Judge, 1st Court, Dhaka has no power or authority to hear and decide matter under the instant suit as it is beyond its juris&s......& another..........Petitioners
Vs.
Mosharaf Composite Textile Mills Ltd...........Opposite Party
Judgment
May 28, 2014.
Result:
This rule is disposed of.
Arbitrators have no Jurisdiction over the Court but Court has Jurisdiction over the Arbitration—
......hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
....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.
......rtment has been fixed by the Ministry of Finance with the final approval of higher authority like other Ministry/department and authorities; under sections 5(1) (2) of the said Act, no authority is empowered to change the pay scale against any post. As per the provision of Rules 9(a)(7) of the Rules......The petition is dismissed.
Lawyers Involved:
KhurshidAlam Khan, Advocate instructed by Zainul Abedin, Advocate-on-Record—For the Petitioner.
Sarder Rashed Zahangir, Deputy Attorney-General instructed by Md. Zahirul Islam, Advocate-on-Record— For the Respondents.
......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.
..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
....in the meantime. 9. We have also noticed that the litchi is a perishable commodity and in the event of dispute over the ownership it may be destroyed or rendered useless causing a huge financial loss to the party concerned, therefore, for the purpose of protection and preservatio....... 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 ......ceeding under Mohammadan Law, the appellant is the pre-emptee who purchased the disputed land from one Jamila Khatun 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 ....... 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 ..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....n of the monthly maintenance of Taka 1,000 as prayed for by the plaintiff for the child and the amount of monthly the maintenance of Taka 2,500 allowed to the plaintiff herself and the financial condition as reflected in the statement of the neighbor witness P.W. 4 that both sides are....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......s the biological father of the disputed child Md. Biman, He cannot be excluded as being the biological father of the child Md. Biman as he possesses all the genetic markers that should be contributed to the child by a biological father. The probability of the stated relationship is 99.99999%.&q....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
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. ......accused Abdul Quader not to be worried-all of them would cooperate and that Lawrance would perform the responsibility. This witness also admitted that P.W. 2 did not tell him that as BNP came to power, Moulana Kader might cause harm to them; that the task should be given to Lawrance and that al...... May 14, 2014. Result: Criminal Appeal No.22 of 2010 is allowed. Criminal Appeal No.23 of 2010 is dismissed. Criminal Appeal No.24 of 2010 is allowed. Case Referred to- Mirza Akbar Vs. King of Emperor, AIR 1940 PC 176; Williams and Coleridge, JJ, Reg Vs. Blake...... 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. ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
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. ...... legal validity which should not be questioned by another independent government department unless the Income Tax Department reviews its own assessment. There cannot be a conflicting exercise of power between the two independent departments of the Government. If the assessment of valuation made......5, 2014. Result: Both the petitions for leave to appeal are dismissed. Cases Referred to- Mohiuddin Khan Alamgir Vs. Anti-Corruption Com......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. ..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: ......the signature of Respondent No.2 vide his office Memo dated 05.12.2012 creating a new jurisdiction for another Nikah Registrar curtailing the jurisdiction of the petitioner purportedly in exercise of power under Section 4 of the Muslim Marriages & Divorces (Registration) Act, 1947, (hereinafter ......e and Parliamentary Affairs, Bangladesh Secretariat, Ramna, Dhaka and others……Respondents Judgment May 4, 2014 Result: The Rule is made absolute. Cases Referred to- Mlv Md. Abdul Khiurshid Alam Vs.Bangladesh & others, 50 DLR (AD) 82; Maulana Kazi Moham......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: ..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
....ion in that respect.
In view of the above, we find no merit in the leave petition.
Accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 138.
......from 1-7-1987, but the respondents perversely and arbitrarily found at least twice that the service of the writ-petitioner was not regularized and thus the respondents in colourable exercise of their power illegally refused to recognize his status and seniority, earned in course of his employme......138.
......ion in that respect.
In view of the above, we find no merit in the leave petition.
Accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 138.
..
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
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. ......sed a kind of code of fair administrative procedure. 29. Natural Justice plays much the same part in British Law as does "due process of law" in the U.S. Constitution. However wide the powers of the state and however extensive the discretion they confer, it is always possible to requi......uman Rights and peace for Bangladesh [In Civil Petition 1902 of 2011]……..Respondent Judgment May 4, 2014. Result: Both the appeals are dismissed. Cases Referred to- Dulichand Omraolal Vs. Bangladesh, 33 DLR (AD) 30; Mofazzal Hossain Vs. Bangladesh, 43 DLR ......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. ..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......cess of the Court, if the suit is foredoomed or if the ultimate result of the suit is as clear as the daylight, the suit should be buried at its inception by rejecting the plaint by invoking inherent powers of the Court. ...(43) Question of limitation being a mixed question of law and fact......en question of rejection of a plaint would arise. A plaint with disclosure a cause of action, then the questions whether that cause of action was actually present, whether it was sufficient to file the suit etc., being question of fact cannot be decided at the initial stage and can be deci......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....ected/recorded in the Ledger Accounts Book as pointed out hereinbefore and that shall be to the great detriment to the interest and vested right of the leave petitioners and would give an unjust financial benefit to the claimants and the other mortgagors and all these justify the prayer of the ......sions of the Code, so far as they are not inconsistent with the provisions of the Act, shall apply to the proceedings of the Special Tribunals, and such Special Tribunals shall have all the powers conferred by the Code as a Court of Sessions exercising original jurisdiction. The Act, ........................................................Respondent Judgment April 27, 2014. Result: The leave petition is disposed of on terms. Case Referred to- Gannysons Ltd Vs. Sonali Bank, 37 DLR (AD) 42. Lawyers Involved: Abdullah-al-Mamu......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
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