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Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....uld not invoke the pro­vision of Muhammadan Law their purchase cannot be defeated by taking shelter of Muhammadan Law…(28 & 29) Case Referred to- Maslik Hussain Vs. Lala Ram Chand, 22 DLR (SC) 275; Ramrutun Singh Vs. Chunder Naraen Rai (1) (ISDA Rcp.1); Zamir Husain Vs. Davl......aside. Pre-emption Title Suit No. 47 of 2007 is dis­missed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302   ..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8

Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....al Board of Revenue reported in 59 DLR(2007) 213 and also by this Bench in the case of Dr. Mohammed Moniruzzaman Vs. The National Board of Revenue in Writ Petition 3460 of 2011. 12. On the other hand the learned Assistant Attorney General Mr. Saikat Basu, appearing on behalf of the Taxes Depart......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ppellate authority mechanically and erroneously considered the matter for which the question No. 1 is required to be answered in negative and in favour of the assessee-applicant. 8. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu argued that the DCT concern since serve......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: 10 Sep, 2014 | Hits: 0

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....sses of acquisition had been completed and, as such, the impugned judg­ment should be set aside. 9. Mr. Md. Badruddoza, learned Advocate, appearing on behalf of the respondents, on the other hand, submits that a portion of land acquired under the LA Case No.120/1960-61 had already been retu......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 274.     ..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....us Application No. 17 of 2010-2011, which having prejudiced the Assessee-applicant, it filed the instant Income Tax Reference Application. Arguments of the Taxes Department: 9. On the other hand the learned Assistant Attorney General Mr. Saikat Basu, while taken this court through the prov......sment year 2008-2009 of the Assessee-applicant company bank. 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: 8 Sep, 2014 | Hits: 0

Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ppellate authority and as such the questions raised herein are required to be answered in negative and in favour of the assessee-applicant. Argument of the Taxes department 18. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu argued that since the DCT concern admit......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....eafter……..... (15) Resignation tendered by a government official can be withdrawn before it is accepted by the competent authority....... (16) Cases Referred to- Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC)......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....ourt as to non-applicability of provision of section 93 against the deemed finalization of tax liability shall be applicable to this case. Arguments of the Taxes department: 7. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, appearing on behalf of the Taxes Depa......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

....fendant No. 1 in its written statement is that the land was acquired in 1920 for defendant No. 2 for installing PTI. Public Works Department of Government con­structed a building and the same was handed over to Primary Teacher Institution, PTI, on 28-1-1975 as per Government rules and regulation...... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....der of the DCT concern and therefore the question as has been formulated by the Assessee-applicant is required to be answered in negative and in favour of the Assessee-applicant. 9. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, argued that the tribunal is empowered......answered 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: 3 Sep, 2014 | Hits: 1

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....nterfered with by the two lower appellate authorities, which having been failed, this court will definitely consider the same and opine as to the nullity of the assessment order. 6. On the other hand the learned Assistant Attorney General Mr. Saikat Basu relied on the statement made in paragrap......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

....41; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ng no other alternative the Assessee-applicant was compelled to make a payment on 10.2.2011 amounting to Tk. 50,00,000.00 in his account and Tk. 25,00,000.00 in the account of his wife as due tax and handing over the Pay Order to the said officer Mr. Sarwar Hossain Chowdhury of the Central Intellige......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....nce of being penalized for such non deduction as was threatened  by the DCT concern illegally. Therefore, such payment by the assessee-writ petitioner practically became a double payment, in the hands of the taxes department, of the same tax, since the tax department shall get tax from the earl......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

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....levies showing the assessable duty at 15% ad velorem claiming the goods imported, to be of kind as described in 'Others in clauses (II) against HS Code 0712.10. The customs authority on the other hand treated the imported goods as Dunpeas (Motor dal) in clause (1) against HS Code 0713.10 and the......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....y and accordingly the addition of the amount shown in the suspense account as a deemed interest income is required to be deducted from the total income of the Assessee-applicant. 9. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, while taken this court through the pr......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)

....or for that matter any other club or organization in permitting any person to be involved in indoor games coming within the meaning of gambling. 6. Mr. Motahar Hossain, learned DAG, on the other hand submits that the games organized and offered by the petitioner to be played in his club premise...... 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

Mahabur Sheikh alias Mahabur Vs. State, represented by the Deputy Commissioner, Narail, 2014, 43 CLC (HCD)

....ment that admittedly the matter had been compromised outside the Court as a result of which the prosecu­tion witnesses did not support the charge of mur­der upon demanding dowry. On the other hand, the witnesses tried to establish that it was a case of suicide by hanging. However, the High C......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 54. ..

Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15

Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)

....pondents-petitioners preferred this revi-sional application before this Court and obtained the present Rule. 12. At the time of hearing no one appeared on behalf of the petitioners. On the other hand, Mr. M Qumrul Hoque Siddique with Mr. Zead-AI-Malum with Mr. AKM Alamgir Parvez Bhuiyan, the le......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     ..

Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....n front of the shop of Shafiqul (P.W. 8). At about 7-30 pm, accused Md. Sajjad Ali called the younger son of the informant, namely, Shuvon with the promise to offer him biscuit and caught hold of his hand and went away towards Parila village in the north. The accused also told Sohag and Sohan to go ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15