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Commissioner of Taxes Vs. Oriental Real Estate Ltd, 2008, 37 CLC (HCD)
.... and against the assessee with cost. The cost is assessed Taka 15,000 for each reference. Communicate at once. Ed. This Case is also Reported in: 60 DLR (HCD) (2008) 506. ...... and against the assessee with cost. The cost is assessed Taka 15,000 for each reference. Communicate at once. Ed. This Case is also Reported in: 60 DLR (HCD) (2008) 506. ......essed Taka 15,000 for each reference. Communicate at once. Ed. This Case is also Reported in: 60 DLR (HCD) (2008) 506. ......Advocate—For the Respondent. Reference Application Nos. 29-30 of 2003. Judgment Md. Abdur Rashid J— As the parties in the above references are the same and the questions of law referred to are also common, we heard them together and now, dispose of them by this judgment an..Category: Fiscal/Taxation Law | Date: 18 Feb, 2008 | Hits: 1
Abdul Khaleque and others Vs. Akhtaruzzaman Mia and others, 2008, 37 CLC (HCD)
....rder of stay as granted at the time of the issuance of the rule is vacated. Send down the lower court records. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 193. ......lusive and malafide. The plaintiffs alleged that the suit land, as described in the schedule to the plaint, measuring .74 decimals belonged to Kabul Bibi in 16 annas share and the C.S. Khatian was accordingly prepared and published in her name along with other lands. It is further alleged that t......¦..petitioners Vs. Akhtaruzzaman Mia and others……………………Opposite parties Judgment February 18, 2008. Result: The rule is discharged. Cases Referred to- Erfan Ali Vs. Joynal Abedin Mia (late) represented by his legal heirs Golenur and others, ......n the names of the defendant's and they paid rent and payment of rent by the defendants are sufficient evidence of defendants possession in the suit land and the courts below committed an error of law in ignoring those documentary evidence recording finding on plaintiff's possession. The learned..Category: Property Law | Date: 18 Feb, 2008 | Hits: 7
Farid Miah (Md.) Vs. State, 2008, 37 CLC (HCD)
....the combat who has won and who has lost or is there not any legal duty of his own, indeÂpendent of the parties, to play an active role in the proceedings in finding out the truth and administering justice? It is a well accepted and settled principle that a Court must discharge its statutory fun......t Md. Farid Miah be set at liberty forthwith if not wanted in connection with any other case. Send down the LCR at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 903. ......is allowed. Burden of proof The provision of law as regard the burden of proof is embodied under section 101 of the Evidence Act, in which it is stated that the prosecution is bound to prove the case beyond all reasonable doubt. In a criminal case the courts require even a higher......pellant Vs. State...............................Respondent Judgment February 14, 2008. Result: The appeal is allowed. Burden of proof The provision of law as regard the burden of proof is embodied under section 101 of the Evidence Act, in which it is..Category: Criminal Law | Date: 14 Feb, 2008 | Hits: 5
Sefina Ferdousi @ Shimla and another Vs. Jaohar Kabir and others, 2008, 37 CLC (HCD)
.... the custodian of the child and for welfare of the child she is entitled to the custody of the son and the decision of the lower appellate Court suffers from gross error of law occasioning failure of justice. But the learned Advocate refrained from making any statement as to whether the child attain......is best on several occasions to bring her back but the petitioner refused all the times. While the position was such the opposite party on 19.10.2001 received a divorce notice from the petitioner and accordingly he personally appeared before the Arbitration Council. The talaq was ultimately executed......tion 17 of the Guardian of Wards Act the central consideration in appointing a guardian of a minor child is the welfare of the child, which will be of paramount consideration. A mother who is married to a stranger losses her preferential right of custody over a minor child but that will not totally ......she has attained puberty. The right continues though she is divorced, unless she marries a second husband in which case the custody belongs to the father. ……………………………(24) The law of the custody is not concerned with protecting "proprietary" right asserted by the father over ..Category: Women and Children | Date: 3 Feb, 2008 | Hits: 142
Abdul Latif (Md.) Vs. Mohammad Ali, 2008, 37 CLC (HCD)
.... evidence adduced by the parties. He further submits that the Courts below passed the judgments on mistaken views of law and facts and thus resulted in an error in the decision occasioning failure of justice. He next submits that the Courts below have failed to frame any issue on the title and posse......rts below stand maintained. Send down the lower Court records and a copy of the judgment and order to the Court concerned. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 804. ......Md.)……………..Petitioners Vs. Mohammad Ali…………………….Opposite Parties Judgment January 28, 2008. Result: The Rule is discharged without any order as to costs. In a Partition Suit, disputed questions of title may be involved and such ques......ntested the suit by filing a joint written statement denying the material allegations made in the plaint and contending that the suit is not maintainable in its present form and the case is barred by law of limitation and the plaintiff has got no possession and that the defendants were possessing th..Category: Property Law | Date: 28 Jan, 2008 | Hits: 31
Ilias (Md.) Vs. Md. Zahed Chowdhury (Paban), 2008, 37 CLC (HCD)
....he Court. Then time was allowed by the Subordinate Judge suo moto to the plaintiffs on 7-10-1997 vide order No. 10 to submit those documents fixing the next date on 18- 1-1998 for securing of ends of justice and also for filing written statement by the defendants. Although on 18-1-1998 the plaintiff......he Court order in filing the documents as relied upon by the plaintiffs in the plaint. There will be no order as to costs. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 76. ......r. Abdus Salam, Advocate — For Opposite Party Nos. 1, 3-8. Civil Revision No. 706 of 2000. Judgment MA Wahhab Miah J.- This Rule was issued calling upon opposite parties No. 1-8 to show cause as to why the orders dated 28-7-1998, 2-8-1998. 7- 10-1998, 11-1-1999, 28-2-1999, 3-5-........Petitioner Vs. Md. Zahed Chowdhury (Paban)......................Opposite Parties Judgment January 28, 2008. Result: The Rule is made absolute. Before a Court of law no party should receive any special treatment, and if such kind of treatment is allowed that w..Category: Procedural Law | Date: 28 Jan, 2008 | Hits: 210
Nabab Khan Vs. Commissioner of Taxes, 2008, 37 CLC (HCD)
....erence with our answer to the question in the affirmative for the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ......erence with our answer to the question in the affirmative for the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ......the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ...... Appellate Tribunal. By the impugned order, Appellate Tribunal dismissed the appeal and maintained the order of First Appellate authority. 7. In such circumstances, the following questions of law were referred to this division for determination: (i) Whether the Taxes Appellate Trib..Category: Fiscal/Taxation Law | Date: 22 Jan, 2008 | Hits: 13
Sultana Hashem Vs. Government of Bangladesh and others, 2008, 37 CLC (HCD)
....haka now detained in Dhaka Central Jail, be set at liberty at once, if not wanted in connection with any other case or cases. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 668. ......haka now detained in Dhaka Central Jail, be set at liberty at once, if not wanted in connection with any other case or cases. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 668. ......uthority must be based on such facts and materials. AbÂsence of nexus between some of the reasons shown in the detention order and the facts and reasons disclosed in the grounds supplied may lead to the conclusion of non application of mind by the detaining authority. Absence of nexus in betwee......……………………….(7) Repetition of legal text only means non application of mind by the detaining authority Where the grounds of detention merely repeat the language of the law and nothing else, it portray non application of mind by the detaining authority.……………..Category: Criminal Law | Date: 21 Jan, 2008 | Hits: 10
Mostafa alias Masta Vs. State, 2008, 37 CLC (HCD)
....gainst her will for which he was convicted under section 9(1) of the Nari-o-Shishu Nirjatan Daman Ain, 2000. 27. The fundamental and basis presumpÂtion in the administration of criminal law and justice delivery system is that the accused should be presumed to be innocent till the charges are p......stafa alias Masta be set at liberty forthwith if not wanted in connection with any other case. Send down the LCR at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 894. .......................Appellant Vs. State..........................................Respondent Judgment January 16, 2008. Result: The appeal is allowed. Cases Referred to- Nawsher Mollah Vs. State, 1991 BLD 295; Soleman Vs. State, 1990 BLD 179 = 42 DLR 118; Saidu...... married Shaneka Begum before one year back of the occurÂrence; that the accused No.2 namely Abdul Aziz, is the "Dharma Bhai" of the informant's mother; that the accused Abdul Aziz is the brother-in-law of accused Mustafa and in connection with this relationship the accused persons used to visit in..Category: Women and Children | Date: 16 Jan, 2008 | Hits: 27
Md. Amin-Ullah, Advocate and another Vs. Bangladesh and others, 2008, 37 CLC (HCD)
.... rule is discharged without any order as to cost. The order of injunction granted at the time of issuance of the rule stands vacated. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 264. ......der L.A. Case No.138/1 961-62. On the basis of said representation the concerned Ministry directed to constitute a 3(three) members committee for spot enquiry and to submit a report in the matter and accordingly the 3 (three) members committee issued notice on 05.01.94 to the concerning people of Ba......nted by the Secretary, Ministry of Land, Bangladesh Secretariat, Dhaka and others……………….Respondents Judgment January 9, 2008. Result: The rule is discharged. Cases Referred to- Al-Haj Abul Basher being dead his heirs Hosne-Ara Begum and others Vs. Bangladesh and others,......d 19.10.1985 (Annexure-E-2) and (Annexure-G) and R.S. Map being Plot No.3319 (Annexure-L) and the gazette notification dated 09.03.1998 (Annexure-L-1) should not be declared to have been made without lawful authority and is of no legal effect and/or such other or further order or orders passed as to..Category: Property Law | Date: 9 Jan, 2008 | Hits: 20
Humayun Hossain Khan Vs. Government of the People's Republic of Bangladesh, 2008, 37 CLC (HCD)
.... the suit which was filed before section 47 came into force was neither discussed nor decided in those judgments. Rather, the Appellate Division did not interfere in that case only for doing complete justice but did not consider the legal aspects involved in the matter. Moreover, the facts and circu......M Morshed for the petitioner, placed before us the following arguments: (1) The Ain, 2003 came into force on 1st May, 2003 and the provisions of section 47 came into force on 1st May, 2004. But, according to section 60(3) of the Ain, 2003, the provisions of section 47 of the Ain, 2003 is to be ......ts made by the petitioner in the writ petition, in brief, are as under: The petitioner obtained a loan of Taka 7, 50,000 on 12-9-1989 from Sonali Bank (hereinafter called 'the Bank') in order to complete the unfinished construction of his house on Plot No.45, Road No.7, Sector-4 of Uttara Mo......e. before the Ain, 2003 and the provisions of section 47 came into force. Therefore, section 47 has no manner of application in the suit. Thus, the Adalat passed the impugned order in accordance with law rejecting the prayer of the petitioner. The writ petition is a misconceived one and the Rule is ..Category: Banking Law, Civil Law | Date: 8 Jan, 2008 | Hits: 9
Gopal Chandra Das and others Vs. Nikunja Behari Sukra Das and others, 2008, 37 CLC (HCD)
....y of 12 year. The learned Counsel finally submits that the lower appellate Court failed to apply his judicial mind in considering the most important legal aspect of the case occasioning failure of justice which is liable to be interfering by this Court. 9. No one appeared at the time of hea......s. Enemy Property Ordinance was promulgated in the year 1965 long after the execution of Hokum Nama by the original owner Mukunda and since then plaintiff has been living in the suit property. If, according to section 28 of the Limitation Act, the period is computed from the year 1936, then the ......unja Behari Sukra Das and others …………………… Defendant-Respondent-Opposite Parties Judgment January 7, 2008. Result: The Rule is made absolute without any order as to the costs. Case Referred to- Santipada Datta being dead his heirs: Aranangsha Datta V......e trial Court also observed in their judgment that the plaintiff has been possessing the suit property illegally by way of private dhakila and Hokum Nama which has got no leg to stand in the eye of law and in this connection both the courts relied upon a decision reported in 30 DLR (SC) 41 wherei..Category: Property Law | Date: 7 Jan, 2008 | Hits: 9
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. ......assessment year 1996-97 and taka 1,21,725 for the assessment year 1997-98. In every assessment, such income from the house property as was claimed by the assessee found to be correct and in order and accordingly, accepted by the Deputy Commissioner of Taxes. 10. Said wife and two sons of the asse...... of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ......als 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, dispose of it b..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. ......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. ......ssed by the High Court Division in Writ Petition No.2561 of 2005) Order Md. Ruhul Amin CJ. - On 28th November, 2007 Mr. Md. Nawab Ali, Advocate-on-Record for the Appellant was directÂed to ensure appearance of the appellant Mr. Md. Abu Safa, who was not a party in the writ petition, b......on-genuine person upon using imaginary name of a person and by using fabricated papers is highly deprecable one and, as such, strongly disapproved by the Court. This is not an appeal in the eye of law……………………….(5 & 6) Lawyers Involved: Omar Sadat, Advocate (app..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. ......to a previous order of the Court dated 1.3.2005 and consequentially the amount of Tk. 19,70,000.00 found lying in the account of the Marshal of the Admiralty Court, the Court in disposing of the case accordingly directed the Marshal of the Court to take necessary steps to make payment of Tk. 19,70,0......bsp; ...... at paragraph 6, page 229; Satish Chandra Mookerjee Vs. Purna Chandra Dutt, 11 Indian Cases (1911) 696; Saudamini Vs. Jessore Regd. Loan Co., AIR 1926 (CAL) 1146; Central Exchange Bank Ltd. Vs. Ch. Dilawar Ali Khan, PLD 1965 (W.P.)(Lahore)628;Abdul Salam Sahib Vs. Batehu Veerabhadraraju, AIR 1928 (M..Category: Admiralty Law or Maritime Law | Date: 6 Dec, 2007 | Hits: 19
AKM Reazul Islam and others Vs. State, 2007, 36 CLC (HCD)
....damental right guaranteed under Article 31 of the Constitution and that if any law is contrary to the dictum of the Constitution, that law should be deleted or at least ignored in the dispensation of justice. The learned Amicus Curiae next submitted that the provisions of the Emergency Rules so far ......n, police submitted final report. These averments have not been even denied by the opposite party. 13. Learned Advocates for the petitioners focus their submission mainly on two points. Firstly, according to them, the High Court Division having not been created under any ordinary statute or law...... State………………..........................Opposite Party Judgment December 3, 2007. Result: The Rules are made absolute. Case Referred to- Moyezuddin Vs. State, 59 DLR 287. Lawyers Involved: Khondker Mahbub Hossain, Advo......77, 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 Report (shortly F..Category: Anti-Corruption Laws | Date: 3 Dec, 2007 | Hits: 139
Al Haj A.B.M. Mohiuddin Chowdhury Vs. State, 2007, 36 CLC (HCD)
....of late Al-haj Hossain Ahmed Chowdhury be enlarged on bail to the satisfaction of the Chief Metropolitan Magistrate, Chittagong. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 23. ......of late Al-haj Hossain Ahmed Chowdhury be enlarged on bail to the satisfaction of the Chief Metropolitan Magistrate, Chittagong. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 23. ......2, 2007. Result: The rule is made absolute. Lawyers Involved: Dr. Kamal Hossain with A.K.M. Faiz, with H.S. Deb Barman-For the Petitioner. Khandaker Diliruzzaman, Assistant-Attorney General-For the Petitioner. Criminal Miscellaneous Case No.6179 of 2007. Judgment ......to court under the aforesaid G.D. with the report that accused petitioner is desperate person seeking to create division between people of different class and profession whereby he is likely to cause law and order situation to deteriorate and lead existing development of the state and sovereign powe..Category: Criminal Law | Date: 2 Dec, 2007 | Hits: 3
Mainul Alam Vs. Anjera Begum, 2007, 36 CLC (HCD)
....gered the hearing of the suit for days together. He submitted that still the review-petitioner has got his influence in the locality. So, the oppoÂsite-party apprehends that she will not get fair justice in that Court. 4. We have heard the submissions of the learned Advocates of both the p...... retransferred to the Court of the Senior Assistant Judge, Bhola. Intimate both the Courts below for necessary action. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 935. ......nt November 27, 2007. Result: The review petition is allowed. The Code of Civil Procedure, 1898 (Act No. V of 1898) Order XLVII, rule 1 Review The scope to review a judgment is very limited and until and unless it comes within the four corners of the i...... retransferred to the Court of the Senior Assistant Judge, Bhola. Intimate both the Courts below for necessary action. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 935. ..Category: Procedural Law | Date: 27 Nov, 2007 | Hits: 2
....National Board of Revenue for adjustment of the aforesaid input VAT. As the petitioner received no reply, it was constrained to serve a legal notice dated 26.04.01 upon said respondent No.2 demanding justice for early disposal of the prayer. By his letter dated 30.04.01 said respondent No.2 communic......ion vide a letter dated 06.02.2001, Annexure-'C’. The company gradually started adjustment of input VAT of taka 78,40,997.85 as credit obtained on the payment of VAT at the import stage and accordingly, adjusted taka 30,82,340.38 against such payment of VAT without any objection from the r......lip;………………………………………………………Petitioner
Vs.
Customs, Excise and VAT Appellate Tribunal, Jotsna Complex……………&hell......rule cannot be read to disentitle the petitioner from taking rebate under section 9 of the VAT Act.
28. For the reasons aforesaid, impugned order of the Appellate Tribunal cannot be sustained in law.
29. In the result, the Rule is made absolute with cost. Impugned order dated 28.04.02 pass..
Category: Fiscal/Taxation Law | Date: 26 Nov, 2007 | Hits: 9
Mrs. Zakia Doha Vs. Rajdhani Unnayan Kartipakha, 2007, 36 CLC (HCD)
....n or made any finding upon no evidence or without considering any material evidence/facts causing prejudice to the petitioner or it has acted malafide or in violation of the principle of natural justice. This- view is underpinned by the decision in the case of the Government of Bangladesh Appel......the Indian High Commissioner. On 14.12.1970, the owner Mrs. Atia Siddiqui out of natural love and affection made an oral gift of the case property to the petitioner in presence of witnesses according to the Mohammedan Law and handed over the relevant papers in reject of the said property t......ellip;……………Respondents (In Writ Petition No.5721 of 1997) Judgment November 15, 2007. Result: The Rules are discharged. Cases Referred to- Government of Bangladesh Appellant Vs. Md. Jalil and others, 15 BLD (AD) 175=49 DLR (AD) 26......ayer of the petitioner for release of the property situated at NER-14, Road No.84, Gulshan, Dhaka from the 'Ka' list of abandoned properties should not be declared to have been passed without lawful authority and to be of no legal effect. 2. In Writ Petition No.1042 of 2001, a Rule Nisi..Category: Abandoned Properties Law | Date: 15 Nov, 2007 | Hits: 6
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