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Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......lt: All the Rules are made absolute. Value Added Tax Act (XXII of 1991); Sections 26(Ka), 35 and 36 The Value Added Tax Act, 1991 is a self-contained Act where provisions are made to accumulate VAT together with the provisions of assessment and others. ...... (27) Constituti...... 5065 of 2014. Judgment Md. Ashfaqul Islam J.— All these writ petitions are heard together and disposed of by a single judgment as there involved common question of fact and law. 2. In Writ Petition No.3606 of 2010 on an application under Article 102 of the Constitutio..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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:
...... was included with those allowances as to be treated as not a part of the perquisite, but the same issue was not inadvertently touched by this court. Therefore the same is required to be reviewed and accordingly to give a decision that the house rent allowance, medical allowance, conveyance allowanc......reme Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................Rules 1984 categorically provided that the same is not a perquisite.
The learned Deputy Attorney General Mr. Abu Amzad argued that the DCT concern and Audit Team did not violate any provision of law in this respect, rather it relied upon the provision that the same has not been calculated on ac..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....the plaintiff-appellants in respect of the possession of the suit property.
38. Since we have already found a prima facie arguable case in favour of the plaintiff, it is our considered view that justice would be served by passing an order of status quo in respect of possession and position...... Vice President/Manager and others......Defendant-Respondents
Judgment
December 11, 2014.
Result:
First Miscellaneous Appeal is disposed of.
Civil Rule No. 647(FM) of 2012 is accordingly disposed of.
Bank’s Legal Power to Deal with Mortgaged Property—
B......ndents
Judgment
December 11, 2014.
Result:
First Miscellaneous Appeal is disposed of.
Civil Rule No. 647(FM) of 2012 is accordingly disposed of.
Bank’s Legal Power to Deal with Mortgaged Property—
Bank must have the legal power to sell the mortgaged pro...... 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 to sell' was not..
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. ......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. .......................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah Eastern Ltd Vs. Burmah Eastern employees Union......g his submissions, takes us through the averments of the plaint and canvasses that the plaint itself is liable to be rejected under Order VII, rule 11 of the CPC in that the suit is clearly barred by law. In an endeavour to elaborate the said point of argument, he places the relevant provisions..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
...... way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its jurisdiction under Article 102 of the Constitution….. (18)
Customs Agents (Licensing) Rules, 2009; Rules 5 and 6
Once the petitioners obtain C & F l......les 27, 31, 36 & 40
Any kind of obstruction or impediment, which affects the business/trade/occupation of the petitioners in any way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its jurisdiction under Article 102 of the..
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. ...... 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. ......ith Order XXI and the rules made thereunder except the rules 3, 5, 6, 7, 8 and 9. Application of section 56 of the Code, has not been excluded by section 6(Ka)…… (20) Case Referred to- Kandaswami Filial Vs. Kannappa Chetty, AIR 1952 Mad 186 (FB); Secretary Vs. Dhaka Steel Wor......the plaintiff-petitioner, submits that, after contested hearing the suit was decreed and decree was put into execution against defendants who are legally directors and it is settled principle of law that executing court cannot go beyond the decree as such the learned Judge committed gross illeg..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....mpt of Court—Ensuring effectiveness and workability of the
Administration of Justice System—
This Court should ensure effectiveness and workability of the administration of justice system and the rule of law to sustain in this country, by awarding appropriate pun......by refusing to obey the same, vide their letter dated 30-9-2013 (Annexure-C). The conduct of the contemners amounts to willful defiance of this Court's order, whereby they have chosen to act according to their own decision in clear disregard of the Court's order dated 23-7-2013, he......pt with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......eness and workability of the
Administration of Justice System—
This Court should ensure effectiveness and workability of the administration of justice system and the rule of law to sustain in this country, by awarding appropriate punishment to the offenders, without di..
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 ...... importer submitted papers through his C&F agent M/s Jyoti International to release the goods, Customs Superintendent Abdur Rouf asked him to issue the gate pass for the delivery of the goods and accordingly he did it, but since there was shortage of some goods the importer did not receive the g...... Vs. State and another ……………………..Respondents Judgment December 3, 2014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failur......nior Advocate with Mr. Md. Shamsul Alam appearing on behalf of the convict appellant supporting the appeal and opposing the judgment of the trial Court submits that the trial Court erred both in law and facts in finding the appellant guilty. The trial Court should have considered that there is ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ed persons. However, in view of the fact that the accused respondent did not appear in the trial, and was therefore unable to cross-examine prosecution witnesses, we are of the view that ends of justice will be met if the case is remanded to the trial Court for giving an opportunity to the resp......complaint in the proper Court. 4. The learned Magistrate by his order dated 11-2-2010 took cognizance of the offence under section 138 of the NI Act against the accused and processes were issued accordingly. The accused surrendering in the Court of Magistrate on 10-5-2010 sought bail and ulti&s......r in Due Course for Consideration– Whenever a person will be holder in due course he must become holder in due course for consideration and section 118 of the Act has given more privileges to the holder in due course which provides that until the contrary is proved it is to be presumed th......ivileges to the holder in due course which provides that until the contrary is proved it is to be presumed that every negotiable instrument was made or drawn for consideration, that is, the law itself prescribed a privilege in favour of the holder of a cheque that for consideration the che..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:
......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:
......orted in:
......ppellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No. 4411 of 2003-2004. This is relating to the assessment year 2002-2003.
2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opin..
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: ......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: ...... ......Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No.4411 of 2003-2004. This is relating to the assessment year 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opin..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:
...... the same cannot be said to be sacrosanct when the expenditures were not verifiable. From the order of the DCT it is clear that he has specified the heads of expenditure which were not verifiable and accordingly, he disallowed some expenses. Thus, defects in the account of the assessee having been c......steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
......s account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate..
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: ...... the same cannot be said to be sacrosanct when the expenditures were not verifiable. From the order of the DCT it is clear that he has specified the heads of expenditure which were not verifiable and accordingly, he disallowed some expenses. Thus, defects in the account of the assessee having been c......y steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......s account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....referring to the case of Mujibur Rahman (supra). In that case, this Court has held that "Within its jurisdiction the Tribunal can strike down an order for violation of principles of natural justice as well as for infringement of fundamental rights, guaranteed by the Constitution, or o......he learned Advocates-on-Record for the writ-petitioner-respondents at the time of hearing the civil appeals and the CPs concerned, are so intermixed that those need to be considered together and accordingly, discussions are made herein below. 71. From the impugned judgments and orders, it ...... 34 of 2014 are allowed. The delay in filing CP Nos.2619, 525-26,423 and 2563 of 2012, 2421 of 2013, 229-31, 424 of 2012, 1495-96 of 2010 is condoned and they are disposed of. Case Referred to- Lt. Col. Farzand Ali Vs. Province of West Pakistan, 22 DLR (SC) 203; Mujibur Rahman (Md.) V......sen 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) appeals, by l..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)
.... of their legal right to be promoted as Directors of the Commission despite their repeated representations to the respondent No. 2 in that regard. Eventually the petitioners served a notice demanding justice upon the respondents for legal redress of their grievances; but the respondents turned a dea......s of Director of the Commission. In due course, the DPC recommended the senior most Deputy Director of the Commission, that is to say, Mr. Md. Mizanur Rahman for promotion to the post of Director and accordingly he was promoted to a post of Director of the Commission. In the absence of any vacancy i......loyees) Service Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick for promotion of any officer of the Commission to the next higher post. Along with his seniority, merit of the officer shall be taken into consider......ty of the eligible/qualified Deputy Directors of the Commission being violative of the Privatization Commission (Officers and Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th..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 ......en statement. The case of the defendant No.1 is that he proposed to sell one decimal of land and structure thereon of plot No. 845 to the husband of plaintiff at consideration of Taka 45,000 and accordingly receiving Taka 2,000 he executed a bainanama. He did not execute any bainanama for the l......Court of Senior Assistant Judge, Sadar, Mymensingh, praying for specific performance of contract alleging, that her husband taking lease of the suit land from the admitted owner defendant No. 1, used to possess the same by installing Rice Mills, Flour Mills and Lathe Machine thereon. 3. Thereaf......d therefore are of no legal value, especially since the basis of the said deeds, being the alleged bainanama of defendant No.1 and oral agreement of defendant No. 2 were not proved in accordance with law. 14. We have considered the submissions of the learned Advocates appearing for the parties ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....fore the appellate Court, but the appellate Court did not remand the case to consider these documents nor the High Court Division look notice of these documents which has caused grave failure of justice. 10. Mr. Md. Taufique Hossain, learned Advocate-on-Record appearing for the respon......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. ...... November 20, 2014 Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were admittedly pr......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)
.... 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 of the original suit the plaintiff-opposite parties have utterly failed t......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 ...... that the land described in the schedule of the plaint suffers from any vagueness or unspecification the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants is no g......rt below during passing the impugned judgment and decree violated the provisions laid down in Order XLI, rule 31 of the Code of Civil Procedure. There is no assessment of evidence and appreciation of law in its true perspective. The learned Advocate submits 1 that the trial court as well as the appe..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ven supplemental to the substantive question raised in the reference application is left aside on the ground that the same was not raised before the Taxes Appellate Tribunal that will be a mockery of justice and not lawful relief to the litigant public. This court, being the last resort of the natio......ds that the disallowance as to this respect cannot be sustained under the facts and circumstances of the case and therefore the question related to the same is required to be answered is negative and accordingly answered in negative and in favour of the Assessee-applicant”.
33. In v......reme Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh..............................n No. 189 of 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 ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....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:
...... the rate file percent of commission or fees payable.”
(Bold, emphasis given)
Thus, on combined reading of the aforesaid provisions as prevalent during the relevant assessment years, according to Mr. Sarder Jinnat Ali, it is evident that the assessee was liable to deduct advance tax......ry steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......cations.
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 539 of 2004 (hereinafte..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
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