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Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....reference application is liable to be rejected outright. 8. The assessee filed a supplementary affidavit stating that as assessment was completed under section 83A of the Ordinance, there was no scope to reopen the case of the assessee under section 93 of the Ordinance. A fresh question was rai......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
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....gislate in clarificatory and declaratory form to confirm it's original intention by amending section 5 Ga Ga and thereby inserting the 'directors' and 'guarantors' within the scope of the said definition. According to him, since the said amendment in 2013 has only clarified ......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
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
.... for this court to interefere with the impugned decision and order. Thus, the petition is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 381 ......t is, misconduct and corruption. It was stated in the charges that while performing the functions as Additional District and Sessions Judge Thakurgaon, he acquitted or enlarged the accused persons of bail in Session Case No.49 of 1999, Nari-o-Shishu Case No.13 of 1999, 63 of 1997, 14 of 1999, 28 of ..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....IR 1965 SC 682, (1964) 2 SCR 378) observed that the expression "in reference to their common intention" is very comprehensive and it appeared to have been designedly used to give it a wider scope than the words "in furtherance of in the English law; with the result, anything, said, do...... corroborate the confessional statement of Bazlu. It however, dismissed the appeal of Ataur Rahman without entering into the merit about his complicity on the ground that after being enlarged on bail for a limited period, he did not seek for extension and that he remained in abscondence as a fu..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... law. Moreover, the questions relating to disallowances of expenditure are fundamentally questions of fact and those having been decided by the Tribunal, the final fact finding authority, there is no scope to decide the questions in an income tax reference application like a Court of appeal; h)......esh, is to take necessary steps under section 161(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: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....r 2001-02, income derived from interest (A¢SÑa j¤e¡g¡) from PSP’s was tax exempted income for all. As general exemption was given by the SRO No. 178, there was no scope to treat the income derived from PSP interest as an income not tax exempted in case of the ass...... Bangladesh is directed to take necessary 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: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ent year 2001-02, income derived from interest (অর্জিত মুনাফা) from PSP’s was tax exempted income for all. As general exemption was given by the SRO No.178, there was no scope to treat the income derived from PSP interest as an income not tax exempted in case of the ass......ngladesh is directed to take necessary steps under section 161(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: 12 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....partment which had the legal authority to determine the valuation of the assets of the respondent and that had found that the valuation submitted by the respondent was correct and as such there is no scope to raise any dispute with respect to the valuation of the disputed property and as such, ......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)
....n strive to find new forms of words which make discretion even wider’ which on their face might seem absolute and arbitrary. 15. It is axiomatic that wider is the discretion greater is the scope for abuse. Public functionaries as human beings are not free from personal bias, beliefs and p......a restaurant proprietor’s liquor license had been cancelled by a Quebec Liquor Commission at the instigation of the Prime Minister of Quebec, for the reason that the proprietor habitually stood bail for members of the sect of Jehovah’s Witnesses, who were a nuisance to the police. The Su..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....initely (R Vs. Home Secretary ex parte Santillo 1981 QB 778). He also said, " it is not possible to lay down rigid rules as to when the principle of natural justice are to apply: nor as to their scope and extent. Everything depends on the subject matter"(R Vs. Gaming Board for Great Britai......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
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....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. ......ed almost, namely: gold and silver ornaments, cash money and stone with Bangladesh Bank, Chittagong. Accused-Sree Ram Krishna Nath surrendered before the High Court Division and obtained anticipatory bail and also submitted an application for return of the seized ornaments and money as well as other..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)
.... No.5/2001 filed by the respondent praying for interest on the award amount, which was not allowed either by the Arbitrators nor by the Court below, was misconceived, untenable in law and outside the scope of section 39 of the Arbitration Act, 1940 and hence, the said Cross Appeal No.5/2001 of the r......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
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ......val shall be made to the Court which has jurisdiction to try such case. (2) Where any proceedings are revived under sub-section (1), the accused in the case shall, if he is accused of a non-bailable offence, be released on bail to the satisfaction of the Court unless for reasons to be reco..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
State Vs. Arman, 2014, 43 CLC (AD)
....bservations. A Division Bench presided over by Moyeenul Islam Chowdhury, J directed to dispose of the appeal by 20th June, 2013. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 181. ......ision) Order Md. Muzammel Hossain CJ.- This petition at the instance of the state is against an interim order of the High Court Division enlarging the accused-respondent Arman on ad-interim bail for a period of 6 (six) months in Nari-o-Shishu case No.148 of 2011 pending before the Nari-o-S..Category: Criminal Law, Women and Children | Date: 9 Mar, 2014 | Hits: 4
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
....question is liable to be declared to have been made without any lawful authority and is of no legal effect. 8. In elaborating his submissions the learned counsel further submits that there is no scope for the respondents to apply the rule 7 of the Valuation Rule, 2000 directly in determining th...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....his circumstances, there having an order of the High Court Division staying operation of notice dated 14-8-2013, the neutral chairman appointed by the court to preside over 30 AGM of the Bank, had no scope sit in appeal over the interim order passed by this court. Hence, I do not find any substance ......me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ..Category: Banking Law, Corporate Law | Date: 25 Feb, 2014 | Hits: 9
Ruksana Huq and oth¬ers Vs. AK Faizul Huq (Raju) and others, 2014, 43 CLC (AD)
....ourt below committed illegality. The learned Advocate has made submissions to the effect also that the added opposite parties-who claimed themselves to be the heirs of late Mr. AK Faizul Huq had scope to file a fresh succession case and in the circumstances the Court below had no reason to...... process of Court. 11. However, we find no merit in this Civil Petition for Leave to Appeal and hence it is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 240. ..Category: Civil Law, Procedural Law | Date: 25 Feb, 2014 | Hits: 4
Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52