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Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......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)
....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: ......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
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....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......eave-petitioner to the effect that the High Court Division was wrong in making the rule absolute ignoring the concurrent findings and decision of the courts of facts relying on Exhibit-6 and other so-called decrees which were not at all binding upon the plaintiff; that the High Court Division, on mi...... 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
....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—
......lementary-affidavit. Mr. Omar Sadat, learned Advocate, submits that, the Contract being No. 315510058 dated 31-1-2011 entered into between the Petitioner No. 1 and the Plaintiff-Opposite Party specifically stipulates that all disputes will be settled amicably or will be referred to arbitration in ac......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
....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.
......istrative Appellate Tribunal, Dhaka in Administrative Appellate Tribunal Appeal No.201 of 2005).
Judgment
Md. Abdul Wahhab Miah J. - In this petition for leave to appeal, the petitioner has called in question the decision dated the 12th day of November, 2009 given by the Administrative App......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)
..... 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 ...... No.253 of 2012 between the same parties which covers the disputed land, the learned Joint District Judge has rightly refused the prayer for appointment of receiver by the impugned order which do not call for any interference by this Court. 7. We have heard the learned Advocate from both s....... 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
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....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......2001, at about 4-30 PM, the local Member of Parliament, accused Iqbal and the appellant Ataur Rahman came infront of his shop which was situated at the local Bazar and at that time, Iqbal told him to call the respondent Abdul Quader. Abdul Quader came with accused Sentu. On that day, he said, in the......ate in the matter and Lawrance would execute the task. He further stated that on 15th October, 2001, in the evening, he came to know that Minister Mizanur Rahman Sinha would come for holding a public meeting in front of accused Abdul Quader's house and on hearing the news, he went to accused Abd..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
.... 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......ously came to the finding that the valuation report of the PWD officers has no evidentiary weight more so when the report has been prepared on mere conjectures and as such, the impugned judgment calls for interference. He further submits that the High Court Division came to a finding that it is......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)
....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......man, Advocates—For the petitioner Samarendra Nath Biswas, A.A.G—For the respondents Writ Petition No. 1168 of 2013 Judgment M. Moazzam Husain J.- This Rule was issued calling upon the respondents to show cause as to why the letter dated 05.12.2012 issued by the Senio......s. Or conversely, the division might be effected on the requisition made by the local Union Parishad on the basis of a resolution with invitation to the incumbent Nikah Registrar to be present in the meeting and allowing him to speak out his opinion, if any, to be recorded and sent with the requisit..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
....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.
......y the High Court Division in coming to the finding that the petitioner and 11 others were transferred to the revenue budget from the development budget with effect from 1-7-1989, have not been specifically controverted. The writ-respondents took similar stand before the High Court Division, but it r......l, BSTI prayed for his promotion to the vacant post of Deputy Director (Textile), Physical Testing Wing. But he did not receive any response thereto. On 7-3-2010, the selection Board of BSTI held its meeting wherein it was decided to give promotion to Shamim Ara Begum, who is more than 4(four) years..
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....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 ......ough there are no positive words in statute, requiring that the party shall be heard, yet the justice of Common Law will supply the omission of the legislature". 33. Lord Russel emphatically stated, "It is to be implied, unless the contrary appears, that Parliament does not autho......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)
....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......rmance of contract, as per section 21(c) of the Specific Relief Act, where the court cannot find reasonable certainty of the term of the contract in that event the contract cannot be specifically enforced. In support of his contention he cited case of HN Fabrics Ltd. Vs. Mollick Textile In......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)
....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......prayer made by the petitioners under Article 104 of the Constitution, we are to decide two questions: first, whether there is any illegality in the impugned order of the High Court Division calling for interference by this Court; second, whether, in the facts and circumstances of the case,......) claimant mortgagors and the other mortgagors cannot get back their gold ornaments and the other articles just paying the loan money taken by them on the basis of the Mortgage Registers without meeting their other liabilities, such as, payment of interest that accrued over the years against th..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
.... of the Code .of Civil Procedure, it was held as under: "If the trial Court had not awarded interest as provided in section 29 of the Arbitration Act, the appellate Court has/had ample power under Order XLI, rule 33 of the Code of Civil Procedure to pass any decree and make any order ........Appellants Vs. MEC, Dhaka & others .......................................Respondents Judgment April 23, 2014. Result: The appeal is dismissed. Cases Referred to- WAPDA Vs. Khanzada Md. Abdul Haque Khan Khattak and Company, PLD 1990 SC 359. Lawyers ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ...... মতামত প্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to reduce/confirm the order of the Commissioner of Taxes (Appeals) regarding disallowance’s un......e method of accounting or in the accounts neither of them can resort to estimation under section 35(4) of the Ordinance and thereby both of them acted illegally and that illegal order has been mechanically affirmed by the Appellate Tribunal which cannot be sustained in law. ২৫। উপর......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Ibrahim Vs. State, 2014, 43 CLC (HCD)
....impeach the impugned judgment and order of conviction and sentence on fivefold arguments: Firstly: The learned Judge tried the case without jurisdiction inasmuch as he is not empowered under section 17 of the Ain, 1995 to try such case as the police submitted its report not un......positive evidence, (2970 P Criminal LJ 166)….53 Credibility of witness whether oral and circumstantial, credibility of testimony depends considerably on a judicial evaluation of the totality, not isolated scrutiny. When dealing with the serious question of guilt or innoce......absolutely necessary for the interest of justice that at least the victim's statement must be in conformity with the probability and in a case like this the evidence of solitary witness calls for corroboration as a Rule of Prudence. It is pertinent to point out that such corroboration ......m be set at liberty if not detained in any other case. The Office is directed to send down the records at once. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 289 ..Category: Evidence Law, Women and Children | Date: 16 Apr, 2014 | Hits: 17
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....e supplemental, as opposed to sub-stitutional, role of the Tribunal constituted under Article 117 of the Constitution was already conceded and permitted to the Tribunals in Mujibur Rahman case and no power of judicial review under Article 102(2) was conceded to the Tribunals in that case. The writ p........................Petitioner Vs. Government of Bangladesh and others.............Respondents Judgment April 3, 2014 Result: The Rule is made absolute. Case Referred to- Bangladesh Vs. Shafiuddin, 50 DLR (AD) 27; Delwar Hossain Mia (Md.) Vs. Bangladesh, 52 DLR ......Rezaul Karim, and Mahabub Shafique, Advocates—For the Respondent No.6. Writ Petition No. 10839 of 2013. Judgment Quazi Reza-ul-Hoque J.- The instant Rule was issued on 24-10-2013 calling upon the respondents to show cause as to why the impugned Memo dated 9-10-2013 (annexure-H) ......leventh) Meeting of SSB for the year 2013 to be held on 20-10-2013. It is pertinent to note here that promotion for the post of Chief Engineer under PWD was not included as an agenda in the said meeting. However, the petitioner learnt from a reliable source that the promotion for the post of Ch..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
....nd fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 190. ......llip;…..................Petitioners Vs. Osi Mia alias Osi Mia Sawdagar....................Respondents Judgment March 9, 2014. Result: The civil petition for leave to appeal is dismissed. To prove the possession Plaintiff did not have any possession in s......ation-'h' to section 3 of the Specific Relief Act. The findings arrived at and the decision made by the High Court Division having been made on proper appreciation of law and fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. ......nd fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 190. ..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15
....f the of UCCA- Executive Committee to stop her salary and allowances; formation of a three-member committee to inquire into the matter which, however, felt embarrassed; proposal for forming high power inquiry committee and keeping the issue still alive, as appears from the affidavit-in-opp..........Respondents
Judgment
March 13, 2014.
Result:
The Rule is made absolute
Constitution of Bangladesh, 1972; Article 102(2)
The nature of order stopping salary, allowances and keeping off the indicted employee from duty is unheard of and not kno......Babar, Advocate—For the Petitioner.
Writ Petition No.7911 of 2012.
Judgment
Md. Badruzzaman J. - On an application under Article 102 of the Constitution this Rule Nisi was issued calling upon the respondents to show cause as to why the orders of stopping salaries, other benefits......from April 2011, within 2(two) weeks from the date of receipt of this judgment.
Communicate copies of the judgment at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 46.
..
Category: Constitutional Law, Employment/Service Law | Date: 13 Mar, 2014 | Hits: 6
Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)
....vision all the appellants expressed their highest regard and respect for the Supreme Court, however, we note that the appellants all contested the Rule issued by the High Court Division. 17. The power of the Supreme Court to punish anyone for contempt of that Court is found in Article 108 ......eal No.12/05] VS. Md. Faiz and others ….......................Respondents (In all cases) Judgment March 11, 2014 Result: The Appeal is allowed. Case Referred to- Md. Riaz Uddin Khan Vs. Mahmudur Rahman, 63 DLR (AD) 29, Sir Edward Snelson Vs. Judges, Hig......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ......reporter concerned has stated the outcome of his query regarding this matter to persons involved in the Syndicate Meeting. He reported that in answer to a question the Chairman of the 350th Syndicate meeting, Professor Abdul Mannan told him inter-alia that the judiciary is the final shelter place fo..Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16
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