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Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

.... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Vs. The Commissioner of Taxes in Income Tax Reference Application No. 313-314 of 2004; Global Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Application No. 202 of 2009; Bangladesh National Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Appl......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......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: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....Petition No. 1778 of 2007. Judgment A.F.M. Abdur Rahman J.— The writ petitioner obtained the instant rule Nisi on 25.03.2007, under the provision of Article 102 of the Constitution of Bangladesh to the following term; “Let a Rule Nisi issue calling the respondents Nos. 1 a......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)

....p;                                 Bangladesh and others………………………&hellip......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......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:   ..

Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....High court Division exercised writ jurisdiction without considering this aspect of the case at all and on this score alone the writ petition was not maintainable......(15) Case Referred to- Bangladesh Vs. Mizanur Rahman, 52 DLR 149. Lawyers Involved: GM Moniruzzaman, Deputy Attor......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ...... (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......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....llip;………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 ......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)

....sion (Special Original Jurisdiction) Present: M. Moazzam Husain J Md. Badruzzaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and...... 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

Mahabur Sheikh alias Mahabur Vs. State, represented by the Deputy Commissioner, Narail, 2014, 43 CLC (HCD)

....;dence that he was absent from the house when his wife was killed or explain by evidence how she came to meet her death.....(19) Case Referred to- Government of the People's Republic of Bangladesh Vs. Md Shafiqul Islam, 43 DLR (AD) 92. Lawyers Involved: Md. Zakir Hossain, Adv......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. ......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

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....ts that the accused from the very beginning of the case has been trying to misdirect the prosecution case in order to non-track the prosecution case. He cat­egorically submits that the 8 notes of Bangladeshi Taka 500 was found in the possession of the accused which he had taken as bribe from Abd......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114   ......; ......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114   ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....estion (1), as reformulated in this reference application, is in the negative i.e. against the Revenue and in favour of the assessee-applicant. No costs. 24. The Registrar, Supreme Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.......e Court of Bangladesh 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: ...... Ed. This Case is also Reported in: ......e Court of Bangladesh 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: 3

Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....stion (1), as reformulated in this reference application, is in the negative i. e. against the Revenue and in favour of the assessee-applicant. No costs. 24. The Registrar, Supreme Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.......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:   ......is Case is also Reported in:   ......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

Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)

....p;       ...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ......sp;     ...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ..

Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4

I.M. Reazul Hasan Vs. Commissioner of Taxes Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka, 2014, 43 CLC (HCD)

....................................... Provided that the provisions of this sub-section shall not apply in case of a loan or interest waived in respect of an assessee by a commercial bank including Bangladesh Krishi Bank, Rajshahi Krishi Unnayan Bank, Bangladesh Shilpa Bank or Bangladesh Shilpa Ri......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:   ......03-2004. This is relating to the assessment year 2003-2004.  2. The questions raised in the reference application for answer by the court are as under: “ (a) Whether in the facts and circumstances of the case, the Taxes Appellate Tribunal, Division Bench-4, Dhaka was justified t......ngladesh is directed to take necessary steps under section 16(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: 4 Jun, 2014 | Hits: 5

Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)

....: Sheikh Hassan Arif J Mohammad Ullah J Shafiqul Islam………………………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: ......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 ......ssan Arif J Mohammad Ullah J Shafiqul Islam………………………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules a......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

ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

....Abdul Quayum Vs. International Finance Investment and Commerce Bank Ltd., 63 DLR 359; Rasheda BegumVs.Nurussafa 24 BLD (AD) 223, 9 BLC (AD) 223; Union of IndiaVs.GM Kokil, 1984 (Supp) SCC 196; Unicol BangladeshVs.Maxwell Engineering Works Ltd., 56 DLR (AD) 166; Uzbekistan Airways Vs.Air Spain Ltd., ......hrough arbitration expeditiously. The order of injunction granted earlier by the trial Court is hereby vacated. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 330   ......t the time of mistake of some rules of the Court or on the application of any of the parties. There were arbitration proceeding which arrived in the contract by the parties by signing it in open eyes and there were no allegation of fraud practice upon the plaintiff. As per section 10(2) of the ......rnational Finance Investment and Commerce Bank Ltd., 63 DLR 359; Rasheda BegumVs.Nurussafa 24 BLD (AD) 223, 9 BLC (AD) 223; Union of IndiaVs.GM Kokil, 1984 (Supp) SCC 196; Unicol BangladeshVs.Maxwell Engineering Works Ltd., 56 DLR (AD) 166; Uzbekistan Airways Vs.Air Spain Ltd., 10 BLC 614; Canada Sh..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....rendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Choudhury J Elahi Box Sardar (Md.).........................Petitioner Vs. Government of Bangladesh repre­sented by Ministry of Communication and others………..........trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......oez Siddique J AHM Shamsuddin Choudhury J Elahi Box Sardar (Md.).........................Petitioner Vs. Government of Bangladesh repre­sented by Ministry of Communication and others………........Respondents Judgment     &nb......trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9

Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)

.... Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hassan Foez Siddique J Aynul Haque (Md.).........................Petitioners Vs Government of Bangladesh, Dhaka ..........Respondents Judgment May 19, 2014. Result: The petit...... 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     ......cted by Md. Ferozur Rahman Advocate-on-Record—For the Petitioner. None Represented—For the Respondent. Civil Petition for Leave to Appeal No. 64 of 2010. (From the judgment and order dated 29-10-2009 passed by the Administrative Appellate Tribunal in Appeal No.147 of 2006....... 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     ..

Category: Administrative Law | Date: 19 May, 2014 | Hits: 3

Bangladesh Rural Advancement Committee (BRAC), BRAC Centre Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Ed This Case is also Reported in: ...... Court of Bangladesh, is 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: ......p;Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May 14, 2014. Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant ...... Court of Bangladesh, is 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: 14 May, 2014 | Hits: 9

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....s also Reported in:     ......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:     ......lip;Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May14, 2014 Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant ......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)

.... Ed. This case is also Reported in: ...... 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: ......spondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance...... 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