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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: ...... the Bank in turn pays the billed amount to the gas company. It appears from the highlighted portion that the provision of rule 16 of the Income Tax Rule 1984 designated the ‘person responsible for making any payment to any other person on account of supply of goods’ a “deducting 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: ..

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:   ......ϤāĻŋāĻŦāĻ¨ā§āϧ⧀ āύāĻŋāĻŦāĻ¨ā§āϧāύ āĻ“ āĻĒāϰāĻŋāϚ⧟ āĻĒāĻ¤ā§āϰ” as well as the Annexur e-H a Medical Certificate describing that the petitioner has been suffering from a disability for “āĻĄāĻžāύ āĻšāĻžāϤ⧇āϰ āϚāĻžāϰāϟāĻŋ āφāĻ™ā§āϗ⧁āϞ āĻ¸ā§āĻŦāĻžāĻ­āĻžāĻŦāĻŋāĻ• ......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.           ...... 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 the imported goods i.e. 964 metric ......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: ......nbagicha, Dhaka, Bangladesh…………….....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. Questi......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 ......ambling Act, 1867 (Act No. II of 1867); section 3 The Penal Code, 1860 (Act No. XLV of 1860); section 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money or something of value for a chance ...... 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. ...... Lawyers Involved: Md. Zakir Hossain, Advocate instructed by Sufla Khatun Advocate-on-Record—For the Petitioner. None Represented—For the Respondent. Criminal Petition for Leave to Appeal No. 139 of 2011. (From the judgment and order dated the 16th of January, 20......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   ...... and another………………………..Respondents Judgment June 10, 2014. Result: The appeal is dismissed. Bidhimala came into force on 29 March, 2007 whereas the trap in connection of this case was made on 10 April, 2007, that......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: ......icant Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000……………Respondent Judgment June 9, 2014. Result: The questions (i) formulated for determination answered in the negative i.e. against the Revenue and in favour of the ......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:   ...... Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000…………………Respondent Judgment June 9, 2014 Result: The question formulated for determination answered in the negative i.e. against the Revenue and in favour of the ......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           ......tructed by B Hossain, Advocate-on-Record—For the Petitioners. Khurshid Alam Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Petition for Leave to Appeal No.1932 of 2010. (From the judgment and order dated 21-10-2009 passed by th...... 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

Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)

.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ......uddin Howlader and others………Respondents Judgment June 5, 2014 Result: This appeal is dismissed. Limitation Act (IX of 1908); Article 120 Suit Field for Declara­tion of Title— Plaintiff is not bound to institute a suit for declaration...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ..

Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11

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:   ...... Dhaka……Applicant Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka…………Respondent Judgment June 4, 2014. Result: The questions formulated for determination answered in the affirmative, in favour of the department-respondent. ......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: ......Clerk has been convicted of certain offences including lar­ceny in respect of any money or property which belong to his employer or to a client of his, an application may be made on behalf of Law Society to the disciplinary committee for an order that no solicitor shall employ the said person wi......0472 of 2012) Writ Petition Nos. 9158, 10472 of 2012. & Writ Petition No. 10093 of 2013. Judgment Sheikh Hassan Arif J.— Since the questions of law and facts involved in the aforesaid three writ petitions are almost same, they have been taken up together for hearing, and are......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   ......practice upon the plaintiff. As per section 10(2) of the Arbitration Act when it is found that there is arbitration pro­ceeding, Court should keep its hands off from the proceeding pending before the Court………(50) If a Party relies on the Contract he must rely on it......ion proceeding. Civil Court has a hand to part to play as unless award may make rule of the Court, award has no value. 22. In the text book Jurisdiction and Arbitra­tion Agreements and their Enforcement, first Edition by David Joseph QC-2005, the author look into limitations on bringing of ..

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

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repreÂŦsented 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.   ......, Advocate-on-Record—For the Petitioner. Sarder Rashed Zahangir, Deputy Attorney-General instructed by Md. Zahirul Islam, Advocate-on-Record— For the Respondents. Civil Petition for Leave to Appeal No. 212 of 2010. (From the judgment and order dated the 12th day of Novembe......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     ......Lawyers Involved: MI Farooquie, Senior Advocate, instructed 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...... 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: ......nt 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 The q...... 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:     ......cant 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 The q......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: ......te mainly of donations from benevolent foreign donors. It also earns income from projects, interest and dividend. The assessee’s charitable object is enumerated in Clause 3 of the Memorandum of Society. The assessee is also registered as Voluntary Social Welfare Organization and Foreign Donati......Building, Segun Bagicha, Dhaka……………………Respondent (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 ...... 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

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

....This Case is also Reported in:   ......te mainly of donations from benevolent foreign donors. It also earns income from projects, interest and dividend. The assessee’s charitable object is enumerated in Clause 3 of the Memorandum of Society. The assessee is also registered as Voluntary Social Welfare Organization and Foreign Donati...... Zone-5, Second 12-Storied Building, Segun Bagicha, Dhaka……………Respondent in both the applications Judgment May 12, 2014 Result: The question (i) formulated for determination answered in the affirmative in favour of the department-respondent. ......ngladesh 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. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5