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Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... in the case reported in 36 DLR (AD) 166 (mentioned above) that income from any property, whether a business or not, if held in trust, is totally exempted from income tax. Agreeing with the aforesaid principle of law, we have no hesitation to hold that the present provision provided in Paragraph 1 o......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...... 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 question (iii) f..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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: ...... 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: ......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 ...... 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 against the ass..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......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: ...... 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. ...... 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. The question ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....c functionaries have to work amid the juggleries of expressions and phrases conferring upon them wide and subjective power to take their actions and decisions. The wordings need not confuse them. One guiding principle must be embedded in their thoughts and minds that there is no such thing as absolu......s on Fazlur Rahman (supra) where the Court appears to have seen the power in a wider perspective and observed that the Government can so act even without notice to the Nikah Registrar and neither the principle of natural justice nor the question of vested right can be called in aid to qualify, impai...... who retired from the said post on 01.01.2008. The post of Nikah Registrar thus fell vacant on account of retirement of the petitioner’s father. The local Chairman requested the Respondent No.3 for appointment of the petitioner as Nikah Registrar for the said Union. The petitioner having requi......l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
....ion in that respect.
In view of the above, we find no merit in the leave petition.
Accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 138.
......of the Ordinance has stipulated that for the purpose of promotion, the common seniority list prepared by the Institution shall be considered. The High Court Division further held that as per the principle of "Expressio unius est exclusio alterious" only seniority being exclusivel......titioner and 11 others were transferred to the revenue budget from the development budget with effect from 1-7-1989, have not been specifically controverted. The writ-respondents took similar stand before the High Court Division, but it rejected their contention with reference to the memos. In ......ion in that respect.
In view of the above, we find no merit in the leave petition.
Accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 138.
..
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ...... Mr. AJ Mohammad Ali, the learned Senior Advocate for the petitioner, proffered before us that the High Court Division misdirected themselves by failing to recognise that (1) failure to adhere to the principles of natural justice steered the authoritie’' move to a nullity (2) the......ub Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011) Human Rights and peace for Bangladesh [In Civil Petition 1902 of 2011]……..Respondent Judgment May 4......the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)
....r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ......r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ...... Advocate—For the Petitioner. Mohammad Alt, Advocate—For the Opposite Parties. Civil Revision No. 1803 of 2010. Judgment Md. Emdadul Huq J.-Heard the learned Advocates for both sides on the application filed by the petitioner Sharif Mia for DNA Test of himself and of ......uch,the plaintiff (opposite party) Rina, the said and, as such, Department shall take necessary step for DNA Test of and, as such, Sharif and also of the minor girl Sharifa for and, as such,determination of their alleged biological relationship and, as such, as father and daughter. b)..Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......he plaint must be rejected. 43. A plaint may be rejected by the Court by invoking its inherent power even the provisions of Order VII, rule 11 are found not to be applicable. It is now a settled principle of law that if the continuation of the suit is found to be an abuse of the process of......he initial stage and can be decided only on the basis of evidence at the time of trial.......(41) The continuation of the suit is found to be an abuse of the process of the Court, if the suit is foredoomed or if the ultimate result of the suit is as clear as the daylight, the suit should be bur......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......ed as the Commissioner of Appeal). The Commissioner of Appeal allowed the appeal in part and reduced Tk. 9,00,000/- under various heads of expenses in the profit and loss account but he maintained in principle the rejection of audited statement of accounts and upheld the provision allowed by the DCT......llip;…Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Dhaka……………Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Case......plicant Vs. The Commissioner of Taxes, Taxes Zone-5, Dhaka……………Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Cases Referred to- ..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
Ibrahim Vs. State, 2014, 43 CLC (HCD)
....m be set at liberty if not detained in any other case. The Office is directed to send down the records at once. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 289 ...... considerably on a judicial evaluation of the totality, not isolated scrutiny. When dealing with the serious question of guilt or innocence of persons charged with crime, the following principles should be taken into consideration…………..(39) Evi&sh...... nature and also, revolting. The crime is against society and humanity, but the prosecution convicted the accused merely on suspicion that the accused committed such crime. There cannot be conviction for such crime on mere suspicion or presumption. The commission of murder must be proved. The presum......m be set at liberty if not detained in any other case. The Office is directed to send down the records at once. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 289 ..Category: Evidence Law, Women and Children | Date: 16 Apr, 2014 | Hits: 17
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ...... even without express words to that effect, retrospective effect may be given to an amending law, if the new law manifests such a necessary intendment. With regard to the procedural laws, the general principle is that alterations in procedure are retrospective unless there be some good reason agains......of 1983. 2. Facts in brief are that the accused opposite-parties in collusion with each other misappropriated Taka 15,000 from the SB Account of Mr. Jaharlal Shaha taking the chance of forgery and false persuasion. 3. The police after investigation submitted charge-sheet accusing......e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......second milestone case is Mujibur Rahman Vs. Bangladesh, 44 DLR (AD) 111 was observed inter alia that: .........Within its jurisdiction the Tribunal can strike down an order for violation of principles of natural justice as well as for infringement of fundamental rights, guaranteed by the C......r or orders as to this Court may seem fit and proper. And pending hearing of the Rule, there was an order of injunction from promoting any junior of the petitioner in the post of Chief Engineer (PWD) for a period of 6(six) months. 2. The facts necessary for disposal of the Rule, as has been sta......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
.... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ......nt and order dated 19-11-2012 passed by the High Court Division in Writ Petition No.59 of 2012 and to return the bank Guarantee submitted by the petitioner in connection with releasing the goods forthwith. 2. At the time issuing Rule this Division directed the respondents to assess and rel...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ......f under the aforesaid provision. It is thus apparent that this is an alternative remedy in cases of wrongful-obtainment of such orders, if any, and it does not in any way interfere with the principles regulating suits for damages for torts-of malicious legal process. As a general principle......p; February 3, 2014. Result: The appeal is disposed of with expunction. The compensation can only be paid for such expense, or injury which the claimant suffered by reason of arrest or attachment or injunct......he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14
....peal No. 48 of 2012 is allowed so far as it relates to respondent No. 9 Md. Saiful Alam Khondker and dismissed against the rests.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 257
...... a a considerable period thereby BADC had rejected “the prayers for voluntary retirement of the respondents by implication. It is not possible to accept the contention because as a general principle, one who knowingly accepts the benefits of the offer is estopped to deny the validity and ...... 46 of 2012 is allowed
Civil Appeal No. 47 of 2012 is dismissed
Civil Appeal No. 48 of 2012 is allowed
Constitution of Bangladesh, 1972; Article 102(2)
Whether employees who opted for voluntary retirement pursuant to or in response of a special scheme floated by the Bangladesh Ag......peal No. 48 of 2012 is allowed so far as it relates to respondent No. 9 Md. Saiful Alam Khondker and dismissed against the rests.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 257
..
Category: Administrative Law, Employment/Service Law | Date: 2 Feb, 2014 | Hits: 9
Shafique Ahmed Vs. Md. Abdul Latif Bhuiyan, 2014, 43 CLC (HCD)
.... judgment and in accordance with law. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 248. ...... judgment and in accordance with law. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 248. ......urt Act (IX of 1887); Section 15(2) (3) Jurisdiction of Small Causes Court— Subject to the exceptions specified in the second schedule and to the provisions of any enactment for the time being in force, all suits of a civil nature of which the value does not exceed twenty-f......reafter the defendant-appellant-petitioner preferred the revisional application and obtained the instant Rule against the impugned judgment and decree dated 20-3-2011. 3. The only point for determination in this Rule is whether the Court of Appeal below committed any error of law resu..Category: Civil Law, Others | Date: 30 Jan, 2014 | Hits: 4
....ffect.
There is no order as to costs.
Office is directed to communicate the judgment forthwith.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 191
......tution disowns arbitrariness in State action and ensures fairness and equality of treatment to all the citizens. It is attracted where equals are treated differently without any reasonable basis. The principle underlying the guarantee is that all persons in similar circumstance shall be treated...... 67 DLR (HCD) (2015) 191
......ffect.
There is no order as to costs.
Office is directed to communicate the judgment forthwith.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 191
..
Category: Anti-Corruption Laws | Date: 30 Jan, 2014 | Hits: 5
Lakshmi Bala Sen and others Vs. Tarun Tapan Dutta @ Tapan Kumar Dutta and others, 2014, 43 CLC (AD)
....he matter, we do not find any substance in this appeal. Accordingly, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 162. ......erpreted the sale deed exhibit-1 dated 25-11-1962 and thereby committed error of law in holding that the said exhibit-1 constitute a deed of mortgage and not a deed of out and out in view of the principle of law as laid down in the cases reported in 1951 PLR page 349 and in the case reported in......tive of a sale and a long period of a mortgage; (iii) possession of the property, the continuance of the grantor in possession indicating a mortgage; (iv) existence or otherwise of a stipulation for interest on repayment indicating a mortgage; (v) adequacy or inadequacy of the consideration, an......he matter, we do not find any substance in this appeal. Accordingly, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 162. ..Category: Tenancy Law | Date: 30 Jan, 2014 | Hits: 15
Mortuz Ali Khalifa Vs. Jobeda ® Kalu Bibiand others, 2014, 43 CLC (AD)
....ereby direct the trial Court to conclude the, trial expeditiously, preferably within 6 months of receiving a copy of this judgment. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 3 ...... of Md. Nawab Ali, Advocate-on-Record—For the Appellant. None Represented—For Respondents. Recall the plaintiffs' witnesses for cross-examination It is a cardinal principle of law that every party to litigation must be given opportunity to place his case with rel......lati Chowdhury Barua, Advocate-on-Record on behalf of Md. Nawab Ali, Advocate-on-Record—For the Appellant. None Represented—For Respondents. Recall the plaintiffs' witnesses for cross-examination It is a cardinal principle of law that every party to litigation mu......ereby direct the trial Court to conclude the, trial expeditiously, preferably within 6 months of receiving a copy of this judgment. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 3 ..Category: Civil Law | Date: 29 Jan, 2014 | Hits: 1
State Vs. Dr. Fazlur Rahman, 2014, 43 CLC (AD)
.... Senior Special Judge, Dhaka is directed to proceed with the trial of the respondent Dr Fazlur Rahman in accordance with law. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 24 ......rrender before the trial Court in compliance with its order dated 8-3-2003 and filed the revisional application as a fugitive before the High Court Division, which is incompetent according to settled principles of law. At the same time, this Division directed the Metropolitan Sessions Judge, Dhaka t......ion or entertain any application by a person Fugitive from Justice An accuse person who avoids the process of any court is a fugitive from justice and can not seek justice without surrendering before a court of law. A man who seeks justice from the Court of law must come before the Court t...... Senior Special Judge, Dhaka is directed to proceed with the trial of the respondent Dr Fazlur Rahman in accordance with law. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 24 ..Category: Criminal Law | Date: 15 Jan, 2014 | Hits: 1
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