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

....ssing Authority under rule 6 of the First Schedule to the Income Tax Act does not, like rule 2 of the same Schedule, or on the strength of section 40C of the Insurance Act or rule 40 of the Insurance Rules, extend to disallowance of the excess management expense. The power of the Assessing Auth......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

State Vs. Robin, 2014, 43 CLC (AD)

....tition for leave to appeal is directed 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 ......n for leave to appeal is directed 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 Kohin..

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)

.... Judgment July 22, 2014 & July 23, 2014 Result: The rule Nisi is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 52 The Income Tax Rule, 1984;  Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable t......o. Ltd., 105, Kazi Nazrul Islam Avenue, Kowran Bazar, Dhaka....................................Respondent. Judgment July 22, 2014 & July 23, 2014 Result: The rule Nisi is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 52 The Inc..

Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0

Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)

....     Bangladesh and others…………………………..Respondents Judgment July 23, 2014 Result: The Rule is disposed of. Whether the petitioner was eligible to be appointed as the Headmaster in a......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)

.... - This appeal, by leave, by the appellants, is directed against the judgment and order dated 4-1-2000 passed by a Division Bench of the High Court Division in Writ Petition No.287 of 1995 making the Rule absolute. 2. The facts leading to the filing of this appeal, in a nutshell, are: The ......is appeal, by leave, by the appellants, is directed against the judgment and order dated 4-1-2000 passed by a Division Bench of the High Court Division in Writ Petition No.287 of 1995 making the Rule absolute. 2. The facts leading to the filing of this appeal, in a nutshell, are: The respo..

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

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

....ublic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and others................Respondents Judgment June 18, 2014. Result: The Rule is discharged. The Public Gambling Act, 1867 (Act No. II of 1867); section 3 The Pena......ner is that the agreement gives him lawful authority to conduct his business of those games in the specified premises of the Club initially for five years renewable from time to time. His business is absolutely lawful and the law enforcing agencies have no right to disturb or interfere with his busi..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)

....ers....................Petitioners Vs. Siddika Begum and Others...................Opposite-Parties Judgment June 16, 2014       Result: The Rule is discharged. Code of Civil Procedure (v of 1908); Order XXXIX, rules 1 & 2 read with......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)

....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 ......t they saw the accused taking away the victim from infront of the shop of Shafiqul Islam. We have already discussed the value of the evidence of P.W. Nos. 2, 11 and 12. However, we find that there is absolutely no evidence at all to prove that accused took the victim to Moshureer beel from infront o..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

....dvocate-on-Record—For the Respondents. Criminal Petition for Leave to Appeal No. 170 of 2014. (From the judgment and order dated 9-2-2014 passed by the High Court Division in Criminal Rule No. 288 (Suo Moto) of 2014.) The case reported in 19 BLC 468 has been affirmed by the abov......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 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

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

....of the promulgation of the Bidhimala the occurrence of this case was taken place. The permission either in written or oral was mandatory for the field officer for laying down a trap and every law and Rule is enacted in a civilized society to obey it and to serve the best purpose of the people and no......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)

....was re-opened by issuing notice under Section 93 of the Ordinance on definite information about such concealment; that the main intention of section 83A of the Ordinance and rule 38 of the Income Tax Rules, 1984 (the Rules, in short) is that the return must be correct; that the return submitted by t......he procedure to be followed for receiving the return and not for assessment. The circular cannot override the provisions of statutory law. Thus we find merit in the Rule. Accordingly the Rule is made absolute without any order as to cost. The impugned assessment order dated 27.10.05 as well as the n..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3

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

....ssuing notice under  Section 93 of the Ordinance on definite information  about such concealment; that the main intention of section 83A of the Ordinance and rule 38 of the  Income Tax Rules, 1984 (the Rules, in short) is that  the return must be  correct; that the return su......e procedure to be followed for receiving the return and not for assessment. The circular can not override the provisions of statutory law. Thus we find merit in the Rule. Accordingly the Rule is made absolute without any order as to cost. The impugned assessment order dated 27.10.05 as well as the n..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5

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

....ings and decision as under: This civil appeal, by leave, is directed against the judgment and order dated 5-7-2004 passed by the High Court Division in Civil Revision No. 4041 of 1999 making the Rule absolute setting aside the judgment and decree dated 14-9-1999 passed by the learned Additional......Nazmun Ara Sultana J.- This Civil Appeal, by leave, is directed against the judgment and order dated 5-7-2004 passed by the High Court Division in Civil Revision No. 4041 of 1999 mak­ing the rule absolute setting aside the judgment and decree dated 14-9-1999 passed by the Additional District Jud..

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

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

....;…………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules are discharged. Bank Company Act (XIV of 1991) Section 5 GaGa Declaratory and Clarif......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)

....s. Ahsanul Karim, Advocate with Khairul Alam Chowdhury, Advocate—For the Opposite Party No. 1. Civil Revision No. 1280 of 2014 Judgment Sharif Uddin Chaklader J.— This Rule was obtained by the defendants against Order No. 29 dated 22-1-2014 passed by the learned Joint......tration, the plaintiff has most outrageously, arbitrarily and in utter violation of the terms of the contract filed the instant suit before the learned Joint District Judge, la Court, Dhaka which has absolutely no jurisdic­tion whatsoever over the concerned matter, but the learned Joint District..

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

Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)

....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315.           ......ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315.           ..

Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22

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

....f higher authority like other Ministry/department and authorities; under sections 5(1) (2) of the said Act, no authority is empowered to change the pay scale against any post. As per the provision of Rules 9(a)(7) of the Rules of Business, 1975, only the Finance Division of the Ministry of Finance i......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

Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)

....: The disposed of. Lawyers Involved: Rowshan Alam Khan, Advocate—For the Appellant. Nasir Uddin Khan, Advocate—For the Respondents. FMA No. 308 of 2013 with Civil Rule No. 296 (fin) of 2013. Judgment Nozrul Islam Chowdhury J.— In a pre-emp­tio....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61   ..

Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3

Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)

....er Vs. Md. Sydur Rahman………………………….................Opposite Party Judgment May 19, 2014. Result: The Rule issued in CR No. 4049 of 2012 is discharged. The Rule issued in CR 4153 of 2012 is made ab......hellip;….................Opposite Party Judgment May 19, 2014. Result: The Rule issued in CR No. 4049 of 2012 is discharged. The Rule issued in CR 4153 of 2012 is made absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes incl..

Category: Women and Children | Date: 19 May, 2014 | Hits: 29

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

....r trust or other legal obligation wholly for religious or charitable purposes were excluded from taxable income. The property is not defined in the Ordinance, but ‘property’ is defined in Rule 2(f) of the Income Tax Rules, 1984 (hereinafter referred to as the Rules) as under:- &ldqu...... 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