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....son who had to pay tax on the goods supplied to him is entitled to set off that tax against the tax charged by him on the goods supplied by him to other persons. It makes him accountable only for the excess of the tax on the supplies from him over the tax on the supplies to him.
These sections al......nment has been realising the Value Added Tax and depositing the same in the Government treasury, in favour of the National Board of Revenue. Bangladesh Telegraph and Telephone Board levied 15% excise duty on the impugned Telephone bill as per direction of the Government as contained in letter No.1 (..
Category: Fiscal/Taxation Law | Date: | Hits: 138
Rafiqul Alam (Md.) MD Dhaka Mercantile Co‑operative Bank Ltd. Vs. State, 2004, 33 CLC (HCD)
....te treating it as a cognisable offence. The Registrar being the administrative head of the Co‑operative Societies is by sections 83(2) and 86(2) also empowered to deal at his option with matters of excess in the discharge and conduct of the societies business by its members. It follows that in a c......fidavit in which he has annexed a resolution of the Board of Directors of the bank, Annexure‑F‑1, approving a monthly allowance of Taka 5000, for performing as secretary of the bank as additional duty and a credit voucher, Annexure-N for a sum of Taka 1,80,000 against the arrear allowance as sec..Category: Criminal Law | Date: | Hits: 89
SMA Matin Sarker Vs. Bangladesh Jute Mills Association and another, 2004, 33 CLC (HCD)
....judgment be sent to the Secretary, Ministry of Law, for his perusal and necessary action and the Secretary, Law Reforms Commission, Dhaka. Ed. This Case is also Reported in: 57 DLR (2005) 128. ......priate form of action was debt 'on an obligation'. Such agreements were looked upon as grants of debts and the term 'obligation' or 'bond' was used to describe the sealed document which generated the duty to pay and the action was known as the action of debt sur contract. 16. In British India in ..Category: Employment/Service Law | Date: | Hits: 144
.... Civil Service upon retirement, is entitled to net pension for life after surrender of half of their gross pensions but applies only if they are not re‑appointed after their normal retirement, that excess financial benefit if received by any self-drawing officer on account of pay or allowance, pen......reatening collapse of the democratic structure of the country. That is why the office of the Election Commission is so very important, because even their slight departure from their strict and solemn duty, may cause terrible loss of faith on all the other Constitutional Functionaries of the country...
Category: Employment/Service Law | Date: | Hits: 99
Lalit Kumar Roy and 2 others Vs. Krishnapada Biswas & others, 2002, 31 CLC (HCD)
....ion and for partition of the suit properties. The suit was decreed in part. On appeal, the decree was varied. The question raised on the legal effect of surrender by a Hindu widow after alienation in excess of her husband's properties. A Division Bench of the Calcutta High Court was of the following......accordingly, held that the plaintiffs are entitled to inherit the estate left by Paban Mondal as admitted reversioners along with the defendants. The Court of appeal below reversed the decree without duty reversing the findings and adverting to the reasonings of the trial Court for such findings, wh..Category: Property Law | Date: | Hits: 64
.... hence, of no legal effect. The Appellate Tribunal is hereby directed to dispose of the appeals in accordance with law as early as possible.
Ed.
This Case is also Reported in: 57 DLR (2005) 74.
......of the appeal and rejecting the appeal for want of such deposit.
10. Elaborating, he submitted that the Appellate Tribunal could ask for a deposit only in case of decision or order relating to any duty demanded in respect of goods, which have ceased to be under control of Customs Authority or to ..
Category: Fiscal/Taxation Law | Date: | Hits: 122
Karnaphuli Fertilizer Co. Ltd. Vs. Chairman, First Labour Court and another, 2002, 31 CLC (HCD)
.... legal effect. In the circumstances, the Rule is made absolute without any order as to costs. Let the lower Court records be sent down. Ed. This Case is also Reported in: 56 DLR (2004) 502.......nee in the establishment of the petitioner on 17-6‑1995 and was subsequently confirmed as Operator with effect from 17‑12‑1995. Respondent No. 2 since his appointment had been discharging his duty with honesty and sincerity, but he was dismissed from service by letter dated 22‑1‑1997 in ..Category: Labour and Industrial Law | Date: | Hits: 152
Mehedi Hasan Vs. State, 2011, 40 CLC (HCD)
....tioner is concerned. The accused is released from the bail bond. Stay granted shall stand vacated. Communicate the order at once. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 361....... find any allegation in the charge sheet that the petitioner had made any kind of willful misrepresentation to the said committee, RAJUK or Ministry or to any other accused or that he had any kind of duty to disclose any material fact in the process of making any decision to transfer the abandoned h..Category: Administrative Law | Date: | Hits: 173
Md. Abdul Bari and others Vs. Government of Bangladesh and others, 2010, 39 CLC (HCD)
.... The Rule, therefore, fails. Accordingly, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 27; 30 BLD (HCD) (2010) 465. ...... that it is no comprehensible as to how this Court will issue a Writ of Mandamus particularly when the petitioners have signally failed to make out a case of a legal right for enforcement and a legal duty for performance on the part of the authority concerned and as the recommendations of various ..Category: Employment/Service Law | Date: | Hits: 145
Sheikh Hasina Wazed @ Sheikh Hasina Vs. State and another, 2010, 39 CLC (HCD)
....giving able assistance to this Court in the matter of disposing the rule in an effective manner. Send down the Lower Court records. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 40. ......se of Nasrin Fatema in 49 DLR 542: Judicial Notice: If we shut our eyes to the realities in the society in deciding cases for remedy under public law then in our opinion, we would be failing in our duty in administering Justice because a decision in such a case has impact on the entire society. ..Category: Criminal Law | Date: | Hits: 126
Altaf Miah Vs. Md. Anwar Hossain and another, 1982, 11 CLC (AD)
.... COURT By the majority opinion the appeal is dismissed with costs and the judgment and order of the High Court Division are affirmed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 108.......t informed the Administrator that after the death of his father Moyna Mia he was assumed the office of Mutwalliship. When this claim was challenged by Altaf Miah, a cousin of Anwar Hossain it was the duty of the Administrator to make an appointment in terms of section 43 for a specified period there..Category: Trust/Waqf Law | Date: | Hits: 188
Jagodish Chandra Dutta Vs. M. H. Azad, 1989, 18 CLC (HCD)
....ry to try and punish offences under the Act. A Special Magistrate is not a First Class Magistrate appointed under the Code of Criminal Procedure and the powers that he exercises are substantially, in excess of those possessed by a First Class Magistrate inasmuch as a Special Magistrate may sentenc......n exercise of the inherent jurisdiction under section 561A of the Code even. In this view of the matter, the Rule is discharged. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 257. ..Category: Labour and Industrial Law | Date: | Hits: 177
Abdul Hannan Chowdhury and Asgar Hossain Vs. Shamsul Huq Sikder and the State, 1989, 18 CLC (HCD)
....bt and they are released from their bail bonds immediately. The appeal is therefore, allowed. Send down the L.C. records at once. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 246. ......legal or unauthorized manufacturers using the name of Hoechst, for the Drug Store Keepers to be on guard. If that would have been the case the seller would have been saddled with knowledge and with a duty to take care. The manufacturing company, however, has no legal duty to notify so but always..Category: Criminal Law | Date: | Hits: 83
Dr. Mohiuddin Farooque and another Vs. Bangladesh, 1997, 26 CLC (HCD)
....ance with the directions made above. Having regard to the facts and circumstances of the cases, there will be no order as to costs. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 84. ......also been advanced that the affected people were not afforded any opportunity of being heard and the objections and protests raised by the people have been totally ignored by the respondents who were duty bound to take into consideration the fate of the people, directly, indirectly and actually affe..Category: Environmental Law | Date: | Hits: 1051
....the above facts and circumstance we find no merit in this Rule.
In the result, the Rule is discharged without any order as to cost.
Ed.
This Case is also Reported in: 50 DLR (HCD) (1998) 79.
......signment of 7 bags and second consignment of 12 bags and 3rd consignment of 10 bags were imported under 3 different invoices. The 3rd consignment was duly cleared after assessment on the basis of 30% duty under the Bill of Entry dated 27-2-92 but Customs authority decided to take samples of first an..
Category: Fiscal/Taxation Law | Date: | Hits: 117
Dr. Ahmed Sharif Vs. State and another, 1994, 23 CLC (HCD)
....a. Communicate this order to the Chief Metropolitan Magistrate, Dhaka and Sadar Magistrate Court, Gopalganj for compliance at once. Ed. This case is also Reported in: 49 DLR (HD) (1997) 100. ......able from his office save by or with the sanction of the Government, is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no Court shall take cognizance of such offence except with the previous sanction of the Govern..Category: Criminal Law | Date: | Hits: 70
Sharifuddin (Md.) Vs. Md. Mofizuddin Sarker and others, 1994, 23 CLC (HCD)
....k on hypothecation of jute goods kept in the godown of the bank. But with the permission of the Head Office of the Bank he sold the jute and deposited the entire sale proceed of Taka 4, 28, 000.00 in excess of the loan he took which was a sum of Taka 3, 96,350.00. But the bank claimed amount on acco......s. The authority concerned is directed to take expeditious step for holding re-election in view of the term office of the chairman. Ed. This Case is also Reported in: 49 DLR (HD) (1997) 86. ..Category: Election Law | Date: | Hits: 148
....on is without lawful authority and the detenu is being held in unlawful custody. It is directed that the detenu be released forthwith.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 145.
......at this Division on 2nd September, 1977 in the case of Abdul Latif Mirza vs. Government of Bangladesh on this question has already pronounced its decision saying, that the Constitution has cast a duty upon the High Court to satisfy itself, that a person in custody is being detained under an au..
Category: Criminal Law | Date: | Hits: 103
Sk. Helal Uddin and another Vs. State, 2010, 39 CLC (HCD)
.... an outstanding amount of Tk. 1,77,376.81 from the accounts of East West Property Development (Pvt.) Ltd. and Bashundara City Development, he showed an amount of Tk. 1,42,13,838/-, that is, showed an excess amount of Tk.1,40,36,461.19 and he also showed a deduction of an amount of Tk.19,49,541/-as t......ective appellants. The office is directed to send down the L.C. Records immediately. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 286, 16 BLC (HCD) (2011) 444, 8 LG (2011) HCD 342. ..Category: Criminal Law | Date: | Hits: 108
.... the plaintiff to the Port Trust in terms of clause (3) of the termination agreement. The claim made in the plaint is more than double the claim submitted to the Port Trust by the plaintiff and, this excess claim is for breach of contract which the plaintiff asserts entitles it to claim damages. The...... stay. This is also a good ground for not granting stay of the suit.
For the foregoing reasons this appeal is dismissed with costs.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 138.
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Category: Alternative Dispute Resolution | Date: | Hits: 161
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