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....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:
......g on behalf of the review-applicant, while taken this court through the judgment delivered by this court in Income Tax Reference Application No. 294 of 2011 drawn the attention of this court that the question No. 2 as was formulated was directed to the legality and propriety of the order passed by t......t in the judgment passed in Income Tax Reference Application No. 294 of 2011 decided the question No. 2 in the following manner;
“The next question No. 2 is as follows;
Whether in the facts and on the circumstances of the case the tribunal under section 159(2)/2(45)(II)/30(3)/29(1)/p..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....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
......of the Artha Rin Adalat Ain, 2003 and as such the reported case has no manner of application in the case before hand.
32. In the facts and circumstances of the case, as discussed above, now, the question before us for consideration is whether the bank had the legal right to seel the mortgaged p...... This protection is 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 t..
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. ......e. One is by Rajdhani Unnayan Kartripakkha (RAJUK), who are opposite party Nos. 5-6, and another one is by opposite party No. 7, who is the purchaser of the suit land from the allottee of the plot in question. It is contended in the counter-affidavit filed by opposite party Nos. 5-6 that they issued......uch other or further order or orders as to this Court may seem fit and proper. 2. Since the instant revisional application has arisen out of an interlocutory order, we refrain from recording the facts of the suit in detail and, hence, only the sequential events of this suit, which generated the..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......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
......with the provision of Rule 12 of the Customs Agents (Licensing) Rules, 2009, and as such, those letters were declared illegal having no legal effect. The present case, in hand, is similar to the facts and circumstances of the cases mentioned in the above noted writ petitions. Since the ter..
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. ......rity view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical departure from the stand so far taken the property in question answers the second inclusive definition of abandoned property in Article 2(1) (ii) of ...... 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. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....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
......circumstances of this case, the learned Amicus Curiae submits that, this is a clear case of defying this court's order by the parties to the proceeding. The learned amicus curiae has posed a question as to how the contemner No. 2 has issued this letter dated 30-9-2013. raising objection to ......alul Hossain, QC (Senior Advocate), Dr. Kazi Aktar Hamid (Advocate) and Mr. Manzil Murshid (Advocate), were appointed as amicus curiae, particularly to reflect upon the contempt jurisprudence, in the facts and circumstances of this case, as well as to reflect upon (1) as to whether the act of contem..
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 ...... to the informant party as a result, the accused also had endorsed the said fact in black and white and the said fact reveals that the accused had no any intention of misappropriation of the goods in question. And later on, the remaining goods were delivered to the agent of the informant. As such, t......n of the Corruption Act, 1947 sentencing him to suffer rigorous imprisonment for 2(two) years with a fine of Taka 60,967.87 with a direction that both the sentences will run concurrently. 2. The facts relevant for the disposal of the appeal, in short, is that one Sadhan Kumar Sarker as informan..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 ......im, so he (accused petitioner) had no any reason to draw the cheque to discharge his debt or liability. In fact, the complainant would not be in a position to show any consideration for the cheque in question. 15. The learned Advocate lastly submits that for the wrong advice and wrong act of th......modified to be as Tk. 35,00,000 (Taka Thirty Five Lakhs) only on appeal should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule, in short, is that the present opposite party No. 2 Md. Ab..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....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:
......licant
Vs.
Arif Knit Spin Limited, 70, B. B. Road, Narayangonj……………….....Respondent
Judgment
December 1, 2014
Result:
The question formulated for determination is answered in the negative and in favour of de......
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in di..
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: ......t Spin Limited, 70, B. B. Road, Narayangonj……………Respondent Judgment December 1, 2014 Result: The question formulated for determination answered in the negative in favour of the department-applicant......nt year 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in di..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... 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:
......nt
Vs.
The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of re......icant could be computed on any basis and in manner other than in accordance with the method of accounting regularly employed and on the basis of books of accounts maintained?
(2) Whether, on the facts and in the circumstances of the case, in the absence of any specific instances of any of the i..
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: ......Chittagong……Applicant Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……Respondent Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respon...... on sale and upheld the same. The Tribunal further refused to accept the disallowances of Tk. 2, 05, 40,000/- on account of Foreign Exchange Fluctuation Loss. 5. In the backdrop of the aforesaid facts and circumstances, this income tax reference application has been filed by the assessee raisin..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....ions for leave to appeal (CPs) have arisen 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 judgmen......Ps) have arisen 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) a......eave to appeal (CPs) have arisen 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...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 ......ost of Director of the Commission may be filled up by deputation……………….(23) Filling up of the Vacant Posts of Director of the Commission— The question of filling up of the vacant posts of Director of the Commission by way of deputation will a......l have the first priority if they are found to be incompetent or unqualified, only in that case, the authority is empowered to fill up the posts of Director by deputation. From the whole gamut of the facts and circumstances of the case and the materials on record, it is palpably clear that the autho..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 ......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 ......eal, by leave, is directed against the judgment and order dated 15-6-2002 passed by a Single Bench, of the High Court Division in Civil Revision No. 5450 of 1998 making the Rule absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff filed Other Class Suit No.15..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. ......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. ......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. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
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 ......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 ...... by the learned Assistant Judge, Chatkhil in Title Suit No. 124 of 2006 should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule in a nutshell can be stated thus, the present opposite par..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....f 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 this single......yers Unit (LTU), 2nd Twelve Storied Building (6th floor), Segunbagicha, Dhaka, Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of asses......termination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Reference Application No. 446 of 2013:
1. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii)/30A/30(e..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....dent in both the applications.
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 5......ercial Area, Mirpur, Dhaka………………Respondent
(Income Tax Reference Application No. 539 of 2004)
Judgment
November 10, 2014
Result:
The question formulated for determination is answered in the negative and in favour of departm...... 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-1, Dhaka wa..
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 ......directive No. 2 stands modified. " On these submissions, the learned Attorney-General prays for leave to appeal to this Court to examine the points raised by him. 7. Let us decide the first question raised by the learned Attorney-General in Crl.P No. 202 of 2014. The question precisely is ......g the application for modification of the order dated 5-5-2014, the High Court Division made some observations about him which were not, at all, desirable and unnecessary and uncalled for in the facts and circumstances of the case. The learned Attorney-General has further submitted that he..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
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