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Durga Prasad Singh Hazari Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)

....estions of law formulated in the negative and in favour of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ......ng five appeals being ITA No.1948 to 1952 of 1999-2000 in respect of assessment for five assessment years 1993-94 to 1997-98. 2. As the assessee was the same in all the above references and common question of law was referred to this Division for determination, we heard them together and now, dis......ment for each assessment year, which were on condonation of delay made ready for hearing. 8. The following question was originally referred for determination by this Division: i) Whether on the facts and in the circumstances of the case the Appellate Tribunal was justified in passing order uph..

Category: Fiscal/Taxation Law | Date: 12 Dec, 2007 | Hits: 5

Abu Safa (Md.) Vs. Abdul Momen Chowdhury, 2007, 36 CLC (AD)

....ppeal was filed by using fabricated and non-genuine papers and for non-compliance of the court's order dated November 28, 2007. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 17. ......of the affidavit filed by him as the pretext of compliance of the Court's order dated 28-11-2007, it is diffi­cult to consider and to accept, as the learned Advocate submitted, that the appeal in question has been filed by a person by name Md. Abu Safa. 5. In the background of the afore s......ppeal was filed by using fabricated and non-genuine papers and for non-compliance of the court's order dated November 28, 2007. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 17. ..

Category: Procedural Law | Date: 11 Dec, 2007 | Hits: 7

Fairdeal Marine Services, Fujairah, U.A.E Vs. M.V. PELEAS K and others, 2007, 36 CLC (HCD)

....mentioned and specified in Schedule 'A' to the application is hereby necessarily recalled and vacated. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 17.    ......r the Opposite Party No.5 Mr. Kamal-ul-Alam has also submitted on the jurisdiction of an executing court as operates, albeit exceptionally and within extremely narrow limits, to go behind a decree in questioning its legality or correctness. That exception is well explained, for example in Sunder Das......e of law of the Judgment and Decree passed in Admiralty Suit No.37 of 1999 in terms of operation of the same against the Opposite Party No.5. The Opposite Party No.5 submits that having regard to the facts and given that there was no contract between the Opposite Party No.5 and the Petitioner for th..

Category: Admiralty Law or Maritime Law | Date: 6 Dec, 2007 | Hits: 19

AKM Reazul Islam and others Vs. State, 2007, 36 CLC (HCD)

....o.1, Lalpur, Natore to the satisfaction of the learned Chief Judicial Magistrate, Natore. Communicate this order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 111. ......9, 13166, 7677, 9103, 15148, 12489 of 2007. Judgment Sharifuddin Chaklader J.- All these Rules except the one in Criminal Miscellaneous Case No.12489 of 2007 involve an important and common question of law, namely authority of this Court to grant bail in cases where First Information Repor......Court to grant bail, since rule 19 Gha imposes prohibition on a person to apply for bail who is accused of an offence under the Penal Code. 4. In deciding the point of law as aforementioned, the facts of the cases need to be briefly stated, which are as follows: The Rule issued in Criminal..

Category: Anti-Corruption Laws | Date: 3 Dec, 2007 | Hits: 139

Bengal Glass Works Limited Vs. Customs, Excise and VAT Appellate Tribunal, Jotsna Complex, 2007, 36 CLC (HCD)

....78,40,997.85 by crediting the sum to the Current Account of the petitioner. Send down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 18. ......ce from 22 square meters to 24 square meters and the claim for enhancing capacity of the melting area by two square meters cannot be considered extension of the factory or any part of it. The work in question may be accepted as renovation and repair, Annexure-A1. The Appellate Tribunal accepted the ......78,40,997.85 by crediting the sum to the Current Account of the petitioner. Send down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 18. ..

Category: Fiscal/Taxation Law | Date: 26 Nov, 2007 | Hits: 9

Mrs. Zakia Doha Vs. Rajdhani Unnayan Kartipakha, 2007, 36 CLC (HCD)

....hout any order as to costs. 40. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 29 BLD (HCD) (2009)  254. ......he al­leged, oral gift is invalid in law, the petitioner can not be the legal owner of the case property. Under Mrs. Atia Siddiqui, the Indian High Commission was in possession of the property in question as her tenant. But during the War of Liberation in 1971, it was left un­cared for by th...... parties in extenso. 11. The High Court Division exercising power under Article 102 of the Constitution does not work as a Court of Appeal and as such it is not required to make determination of facts on its own. It can interfere with the findings of a Court of facts under its extra­ordinar..

Category: Abandoned Properties Law | Date: 15 Nov, 2007 | Hits: 6

Fazlu Alias Fazla Vs. State, 2007, 36 CLC (HCD)

....et at liberty forthwith if not wanted in connection with any other case. Sent down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 659. ...... she repro­duced what she deposed. 7. P.W.2, Lipa, the victim in her exami­nation in chief briefly stated the FIR story. In cross examination she remained silent without giving any answer of question put by the de­fence. 8. P.W.3, Md. Islamuddin, the father of the victim Lipa in his......n Case No.49 of 1998 convicted the appellant under section 6(1) and 14 of the Nari-O-Shishu Nirjatan Daman (Bishesh Bidhan) Ain, 1995 and sentenced him to suffer imprisonment for life. 2. The facts involved for disposal of the appeal are as follows: Most. Hena, the mother of the victi..

Category: Women and Children | Date: 5 Nov, 2007 | Hits: 14

Md. Farid Hossain Vs. State, 2007, 36 CLC (HCD)

....s the privilege of bail at any stage of the trial. Send a copy of the judgment to the Court below at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 209.    ......s the privilege of bail at any stage of the trial. Send a copy of the judgment to the Court below at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 209.    ...... Case No.1462 of 2004 arising out of Mirpur Police Station Case No.61 dated 18.9.2004 under section 19A of the Arms Act rejecting the prayer for bail of the accused appellant. 2. Briefly, the facts the prosecution case are that S.I. Kamruzzaman of Dhaka Metro­politan Police Station Mirpur ..

Category: Criminal Law | Date: 26 Sep, 2007 | Hits: 7

Muktijoddha Bahumukhi Samabaya Samity Vs. Bangladesh and others, 2007, 36 CLC (HCD)

.... জারীকৃত রুলটি খরচা ব্যতিরেকে এ্যাবসলিউট করা হইল। Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 418. ......te the submissions advanced by the learned Counsels, we have gone through the writ petition and other mate­rials on record and given our anxious consi­derations to their submissions. 9. Now, the question which calls for con­sideration, whether the petitioner's Samity is entitled. to get allotm......calling upon the respondent to show cause as to why they should not be directed to allot 100 (one hundred) shops of the Hazrat Shah Ali Market, Mirpur, Dhaka, in favour of the petitioner. 2. Short facts leading to this Rule are that the petitioner is a Mukti Jodda Bahumukhi Samabaya Samity (brief..

Category: Civil Law | Date: 20 Sep, 2007 | Hits: 43

Abul Khair Condensed Milk and Beverage Ltd. Vs. Commissioner of Customs and others, 2007, 36 CLC (HCD)

....omes due after such final assessment is paid in cash within a period of two months of receipt of this order. Communicate at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 555. ...... that we may have to pass ultimately in disposing of the Rule, we are afraid we could deal and dispose of them exhaustively in this writ petition. 25. First, both parties seriously differed on the question of assessment of the goods, namely, sugar of Brazilian origin to duty. It is the case of th......agency much low than the international price at the relevant time of submission of bills of entry. 33. We are amazed and amused at the lengthy and strenuous arguments of the learned advocates. Few facts may help understand the basis of the bone of contentions of the parties. The petitioner import..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2007 | Hits: 66

Salima Akter Niluma Banu Vs. Shahin Shakhider and others, 2007, 36 CLC (HCD)

....6(six) months from the date of receipt of this judgment and order. Send down the records of this case at once. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 140.   ......ocate- For the Petitioner. Md. Golam Hossain Sarwar, Advo­cate- For the Opposite Parties. Civil Revision No.2152 of 2005. Judgment Syed Md. Ziaul Karim J.- This Rule, calls in question, the legality and propriety of the judgment and decree dated 27-04-2005 passed by the learn......earned Senior Assistant Judge, Joypurhat Sadar, Joypurhat, in Other Class Suit No.58 of 2004, rejecting the plaint of the suit under Order VII Rule 11(d) of the Code of Civil Procedure. 2. Short facts leading to this Rule, are that on 01-07-2004 the petitioner as plaintiff instituted Other Clas..

Category: Civil Law | Date: 12 Sep, 2007 | Hits: 3

M. A. Jaher and others Vs. Sonali Bank and others, 2007, 36 CLC (HCD)

....r before the Artha Rin Adalat concerned within 30 days from the date of receipt of the copy of this judgment by that Adalat. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 64. ......ot dependent on sub-section 5, 6 and 7 of section 33 of that Ain at all. Because when such certificate is issued under sub-section 7 of section 33 of the Artha Rin Adalat Am, 2003 there remains no question of paying off the decretal amount by the judgment-debtor and as such no necessity of arres......has arisen out of order No.49 dated 16.6.2004 issuing warrant of arrest against the writ petitioners passed by the Artha Rin Adalat No.1, Bhola in Artha Rin Execution Case No.6 of 2001. 2. The facts relevant for disposal of this rule, in short, are that the respondent No.1, Sonali Bank, Bho..

Category: Civil Law | Date: 11 Sep, 2007 | Hits: 6

Nazir Hossain (Md.) Vs. Zubaed Md. Adel and others, 2007, 36 CLC (HCD)

....7-2003. In the result, this Rule is discharged. Communicate this order at once. Send down the lower Court records. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 849. ......rtridges should be found from the said place, which totally demolished the prosecution case that the occurrence took place in front of Nira Nipa Pharmacy. Learned Advo­cate further submits that a question remains unanswered by the prosecution as to why form of first information report was not f......7-2003. In the result, this Rule is discharged. Communicate this order at once. Send down the lower Court records. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 849. ..

Category: Criminal Law | Date: 5 Sep, 2007 | Hits: 8

Mosharraf Hossain (Md.) Vs. Bangladesh Bank and another, 2007, 36 CLC (HCD)

....find no merit in this Rule. Accordingly, the Rule is discharged without any order as to costs. The order of stay stands vacated. Ed. This Case is also Reported in: 13 BLC (HCD) (2008)98. ......lah, Advocate - For the Respondents.  Writ Petition No.5662 of 2001. Judgment Zinat Ara J.- In this application under Article 102(2)(a)(ii) of the Constitution, the petitioner called in question the legality of the order dated 10-9-2001 issued by the Deputy Director, Bangladesh Bank (r......order dated 10-9-2001 issued by the Deputy Director, Bangladesh Bank (respondent No.3) under Memo No. Boi Mu Ni (Aba)144/10/2001-2250 cancelling Money Changer Licence of the petitioner. 2. Salient facts necessary for disposal of the Rule are as under: 3. The petitioner is the Proprietor of Ja..

Category: Banking Law | Date: 3 Sep, 2007 | Hits: 403

BRAC Printers Vs. Chairman, First Labour Court and another, 2007, 36 CLC (HCD)

.... of 2005 were heard analogously and are being disposed of by this common judgment as they do involve common question of law and facts. 2. In all the above Writ Petitions, Rule Nisi was issued in identical terms as follows: Let a Rule Nisi calling upon the respondents to show cause as to wh...... Judgment Syed Mahmud Hossain J.- Writ Petition Nos.7785, 8121, 8122, 8123 and 8124 of 2005 were heard analogously and are being disposed of by this common judgment as they do involve common question of law and facts. 2. In all the above Writ Petitions, Rule Nisi was issued in identica......yed Mahmud Hossain J.- Writ Petition Nos.7785, 8121, 8122, 8123 and 8124 of 2005 were heard analogously and are being disposed of by this common judgment as they do involve common question of law and facts. 2. In all the above Writ Petitions, Rule Nisi was issued in identical terms as follows: ..

Category: Labour and Industrial Law | Date: 28 Aug, 2007 | Hits: 19

Isahaque Ali (Md.) and others Vs. State, 2007, 36 CLC (HCD)

....e, who are already on bail by this Division, are discharged from their respective bail bond. Send down the LCR at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 354. ......ccused and at the same time gives an opportunity to the Court to administer justice in accordance with fundamental principles of criminal justice. It is eminent that it is the duty of the Court to question accused properly and fairly for bringing home to his mind in clear and simple language the......sed can be inferred from the given circumstances. In the case under review, circumstantial evidence falls far short of the legal test to be the basis of conviction of the accused appellants. In the facts and circumstances of the case and the evidence on record, we find no legal evidence on record..

Category: Criminal Law | Date: 16 Aug, 2007 | Hits: 9

State Vs. Tipu Gazi and others, 2007, 36 CLC (HCD)

.... once, if not wanted in any other connection. Send down lower tribunal records along with a copy of this, judgment expeditiously. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 516. ......h details of the occurrence in such a physical condition. Learned tribunal below also considered it difficult to place reliance on such dying declaration allegedly made by the deceased but he posed a question why should then his father, mother and brother undertake the pains and make a futile attemp...... once, if not wanted in any other connection. Send down lower tribunal records along with a copy of this, judgment expeditiously. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 516. ..

Category: Criminal Law | Date: 15 Aug, 2007 | Hits: 26

Mrs. Fatema Begum Vs. State, 2007, 36 CLC (HCD)

....om the date of receipt of this order in accordance with law after giving opportunity of hearing to the complainant petitioner. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 502. ......om the date of receipt of this order in accordance with law after giving opportunity of hearing to the complainant petitioner. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 502. ......l No.1, Dhaka, in petition Case No.07 of 2006 rejecting the petition case should not be quashed or pass such other or further order or orders passed as this court may seem fit and proper. 2. The facts of the case briefly are that on 29.1.2006 the petitioner filed a petition case before the Nari..

Category: Women and Children | Date: 13 Aug, 2007 | Hits: 21

Islam Enterprise Vs. Commissioner of Taxes and another, 2007, 36 CLC (HCD)

....e applications under section 173 of the Ordinance in the negative and against the revenue and in favour of the applicants. No costs. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 425. ......dpur, Dhaka ………………………………………………………………………….Respondent Judgment August 9, 2007. Result: The references are returned with answer to the questions relating to enhancement of the receipts and rejecting summarily the applications under sec......lication No.214 of 2002. Judgment Mohammad Abdur Rashid J.-The above references on behalf of the applicants, who are proprietors of Islam Enterprise and Islam Builders were presented in similar facts and circumstances. 2. In Reference No.211 of 2002, the applicant submitted income tax retur..

Category: Fiscal/Taxation Law | Date: 9 Aug, 2007 | Hits: 31

State Vs. Saidul and others, 2007, 36 CLC (HCD)

....ted in connection with any other case. Let the Lower Court Record along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 739. ......ther been held therein that a dying declaration may be recorded by any person who is available and it may be written or it may be verbal or even it may be indicated by signs and gestures in answer to questions. In the said decision, it has also been held that if it is found reliable, a dying declara...... by the oral dying declaration of the victims and other evidence on record and the name of the convict accused did not find place in the documented dying declaration and taking into consideration the facts and circumstances of the case and other pieces of evidence, one can find that there is doubt a..

Category: Criminal Law | Date: 9 Aug, 2007 | Hits: 25