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....The Bangladesh Observer, dated 23rd August, 1983)
13. The Deputy Commissioner, Dhaka by Memo No.766//(4) LA Sha-6/95 dated 18-7-1995 issued letter to derequisition/release the disputed land. The relevant portion of the letter is extracted below:
প্রতিঃ ১। জনাব আ......he office of the Deputy Commissioner, Dhaka issued a letter as regards intention of the Government about derequisition of the land in question. The writ petitioners having had noticed in the newspapers news relating to release of the unused requisitioned/acquisitioned land filed application bef......ppellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Land and others.....................Appellants
Vs.
Sharifun Nessa and others…&hellip......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt at the time of hearing of the Income Tax Reference Application. Argument of the Assessee Applicant: 6. The learned senior counsel Mr. Sarder Jinnat Ali while taken this court through the relevant portion of the order passed by the DCT concern, as to disallowance of a portion of Head off......sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......;……….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, on the facts,......sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....circumstances of the case the Deputy Commissioner of Taxes could compute the income of the applicant by relying on the so called enquiry carried out by the Inspector of the circle long time after the relevant income year and affording no opportunity to the applicant to examine the same and offer its......d is duty bound to observation the same...... (20) Section 83 The DCT concerned upon serving a notice under section 79 of the Income Tax Ordinance 1984, directing the assessee to submit all papers and documents in support of the accounts and upon serving notice under section 83(1) of the O...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact......ound to observation the same...... (20) Section 83 The DCT concerned upon serving a notice under section 79 of the Income Tax Ordinance 1984, directing the assessee to submit all papers and documents in support of the accounts and upon serving notice under section 83(1) of the Ordinance, d..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
.... petition for leave to appeal is directed against the judgment and order dated 15-5-2011 passed by the High Court Division in Writ Petition No.4717 of 2010 making the Rule absolute.
2. The facts relevant for the purpose of disposal of this civil petition for leave to appeal, in a nutshell,......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......ellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners
Vs.
SM Humayun Kabir and another....................awal of resignation. By the letters dated 30-4-2008 and 9-5-2008 respectively the Ministry of Education and the Directorate of the Secondary and Higher Education, Dhaka sought production of necessary documents in order to take decision on the issue of respondent No.1. By a letter dated 13-5-2008, re..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....t Scheme is also applicable in the case of the Assessee-writ-petitioner........(15) DCT concern in violation of the provision of section 82BB(3) of the Income Tax Ordinance 1984 prevalent at the relevant time and the decision made by this court in various cases regarding the non-applicability o......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......nt September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
......ted in: 67 DLR (HCD) (2015) 42.
......
Plaintiffs being illegal occupant, the suit should be dismissed with cost;
4. In the suit, plaintiff examined 4 witnesses and defendant examined 1 witness, beside plaintiff exhibited some documents.
5. Learned Judge of the trial court decreed the suit. Learned Judge of the appellate..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ncome tax return for the assessment year 2001-2002, disclosing a net loss of Tk. 17,32,951.00 and also submitted its audited account certified by the Chartered Accountant along with all the necessary papers and documents, supporting the audited account and pursuant to the notice served under section......lip;………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes ......eturn for the assessment year 2001-2002, disclosing a net loss of Tk. 17,32,951.00 and also submitted its audited account certified by the Chartered Accountant along with all the necessary papers and documents, supporting the audited account and pursuant to the notice served under section 79 and 83(..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Income Tax Ordinance 1984, any amount paid by an assessee company to its employee and styled as entertainment allowances are admissible as deduction in the computation of its business income for the relevant assessment..............(24) & (30) Sections 32(7) & 2 (15) read wi......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ellip;………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Se......d. (3) No allowance under this paragraph shall be made unless— (a) at the time of filing a return of total income such particulars as may be prescribed and such further information or documents as the Deputy Commissioner of Taxes may require, are furnished; and (b)such bui..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....dealt of service of notice under section 93 or 79 or even did not endorsed the fact whether notice under section 83(1) of the Income Tax Ordinance 1984 was served upon the Assessee-applicant. But the relevant column shows that this revised assessment was made under the provision of section 83A(1)/93......-2006. On 10.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-applicant to come to his office with his wife for verification of some papers and documents submitted by them to the Taxes Department pursuant to which the Assessee-applic......hellip;…………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Reference......0.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-applicant to come to his office with his wife for verification of some papers and documents submitted by them to the Taxes Department pursuant to which the Assessee-applicant went th..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....rected against the judgment and order dated 5-4-2011 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.20704 of 2010 making 5 the Rule absolute. 2.The facts relevant for disposal of the instant criminal petition are that one Kohinoor Begum, daughter of Jali......t the High Court Division rightly came to the finding that the provisions of sections 87 and 88 of the Code of Criminal Procedure were duly complied and notice of the trial was published in daily newspapers and, therefore, the High Court Division did not find any procedural laches in this case. He s...............Petitioner Vs. Robin............................Respondent Judgment July 24, 2014. Result: The petition is disposed of. Contradiction between F.I.R. lodged and evidence When there exists serious contradiction between F.I.R. lodged by the victim and hi...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ing any such liability. Therefore impliedly the issue of the instant rule Nisi directs to the fact as to whether the assessee-writ petitioner had any liability to deduct AIT from the gas bills at the relevant period, if not then only the question arises as to refund or adjust of the said amount. ......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......as company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted port......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ould not be declared to be without lawful authority and of no legal effect and/or why such other or further order or orders should not be passed as top this court may seem fit and proper. 2. The relevant facts for disposal of the Rule ,inter alia, are that the petitioner made an application to ......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ......sp; Bangladesh and others…………………………..Responde......n Directorate, Dhaka in the daily newspaper known as “Janakanta” dated 31.01.2012 .The petitioner’s made application pursuant to the said advertisement and supplied all the relevant documents including a handicraft certificate for his physical disability as contained in the aforeme..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......ent and order dated 4-1-2000 made the Rule absolute and notices from the Letter of Credit that it was opened by the respondent to import 3500 metric tons Dunpeas (Motor dal). The respondent submitted papers before Customs Authority for assessment of duties and levies showing the assessable duty at 1......
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Secretary, Ministry of Finance, Internal Resources Division and others.........Appellants
Vs.
Sherajul Islam.......................Respondent
Jud......500 metric tons of "white peas 1991 crops" from china at US $ 210 C & F value per metric ton. On arrival of the goods at the port the respondent submitted Bill of Entry and other import documents to the Customs Authority for assessment of duty at 15% ad velorem and for release part of ..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....g company, rather it being a leasing company cannot have any interest suspense account where it can preserve any amount of interest income without showing the same in the profit and loss account. The relevant provision of sub-section 28(3) of the Income Tax Ordinance 1984 is reproduced below for rea......d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ......llip;.....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, in the f......d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....through the Ministry of Home, contested the Rule by filing affidavit-in-opposition. The contesting Respondent has raised a number of contentions which by a close reading boil down to two propositions relevant for disposal of this Rule. First, Nipun Khela which includes 1-10, 1-8, Charchari, Dice, Ho...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......zaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and others................Respondents Judgment June 18, 2014. Result: The Rule i...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....h Reference No. 150 of 2005 with Criminal Appeal No. 4256 of 2005 and Jail Appeal No.1180 of 2005 rejecting the reference and dismissing the appeals, altering the conviction and sentence.
2. The relevant facts, for disposal of the case, are that the deceased Kohinoor was married with accused Ma......
15. No one has appeared to represent the respondents.
16. We have considered the submissions of the learned Advocate or the petitioner and perused the impugned judgment and other connected papers on record.
17. We find from the impugned judgment that admittedly the matter had been co......ecially within the knowledge of any person the burden of proving that fact is upon him. This principle has been applied in many cases where the wife has been found killed in the house of the husband where they reside together. In such circumstance, the husband will have to prove by positive evi......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....junction reversing the judgment and order dated 12-8-2009 passed in Partition Suit No. 52 of 2009 by the learned Senior Assistant Judge, Karirngonj, Kishoregonj should not be set-aside. 2. Facts relevant for disposal of the rule are that the opposite party No. 2 as plaintiff filed Partition Sui......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......: 68 DLR (HCD) (2016) 179 ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....the prosecution witnesses, the impugned judgment and order dated 1-12-2008, the confessional statement made by the condemned prisoner Md. Sajjad Ali, inquest report, post mortem report and other relevant papers available in the paper book. The learned DAG then submits as under: 1. the pros......cution witnesses, the impugned judgment and order dated 1-12-2008, the confessional statement made by the condemned prisoner Md. Sajjad Ali, inquest report, post mortem report and other relevant papers available in the paper book. The learned DAG then submits as under: 1. the prosecution h...... Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- Mizazul Islam Dablu Vs. S......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......san Foez Siddique J AHM Shamsuddin Chowdhury J Engineer Abdul Md. Wadud .............Petitioner Vs. State and another............................Respondent Judgment June 16, 2014. ...... has committed the offence. An accused person can claim for discharge under section 241A of the Code of Criminal Procedure if upon consideration of the material evidence on record of the case and the documents submitted therewith and making such examination, if any, of the accused as the Court ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....on Act (Act No. II of 1947) sentencing him to suffer rigorous imprisonment for 3(three) years with a fine of Taka 2,000 in default to suffer rigorous imprisonment for 6 months more. 2. The facts relevant for disposal of the appeal in short, is that Md. Berizir Ahmed, Deputy Director of the Durn...... the request of Abdus Salam Khokon he reducing the amount demanded Taka 4,000 with an advance of Taka 2,000, On completion of the said negotiation Abdus Salam Khokon gave Taka 2,000 with the required papers, when the accused asked him to meet after 15 days. Almost after 20 days when he had met with ......; ......I have considered the above submissions and the arguments of the learned Advocates of both the parties with profound attention and have gone through the materials on record particularly the exhibited documents, the documents filed by the defence at the time of examination under section 342 of t..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
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