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Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)

.... ......l petition for leave to appeal is dismissed with­out any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208.         ......on for leave to appeal is dismissed with­out any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208.         ......il petition for leave to appeal is dismissed with­out any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208.         ..

Category: Property Law | Date: 20 Nov, 2014 | Hits: 5

Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)

....— The Rule issued calling upon the opposite party Nos. 1 and 2 to show cause as to why the impugned judgment and decree dated 11-6-2012 and 21-6-2012 respectively passed by the learned District Judge, Noakhali in Title Appeal No. 114 of 2011 disallowing the appeal by upholding the judgment and......le stands vacated. Communicate the judgment and order imme­diately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......s vacated. Communicate the judgment and order imme­diately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order imme­diately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....se three Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......e three Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......iction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh................................Assessee-Applicant  Vs. The Commissioner of..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....reme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......eme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......t of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ....... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0

State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)

....adesh, had/has every right and locus standi to file an application in a matter pending before the High Court Division where either the State is a party or the State has some stake. Therefore, learned Judges should not have been sceptical about bona fied intention and his author­ity to file the a......orney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ......neral in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ......to by an investi­gation agency. The regulations of the PRB can­not override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey Alam, Attorney-General instructed b..

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....upreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ......preme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ......urt of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ....... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

.... is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in:     ......is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in:     ......ted to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in:     ....... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....le No. 162(ref:)/2012 are disposed off accordingly. However, there shall be no order as to cost. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......e No. 162(ref:)/2012 are disposed off accordingly. However, there shall be no order as to cost. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......2(ref:)/2012 are disposed off accordingly. However, there shall be no order as to cost. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. vs. The Commissioner of Taxes, 54 DLR (2002) 125; Godrej Sara Lee (Bangladesh) Pvt. Ltd. vs. The Commissioner of Taxes (Income Tax Reference Application 353 and 3..

Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....red in negative and in favour of the Assessee-applicant. 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ed in negative and in favour of the Assessee-applicant. 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......gative and in favour of the Assessee-applicant. 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......red in negative and in favour of the Assessee-applicant. 37. 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: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......d reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......s and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......swered 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: ......n 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: ...... Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)

....ed Abul Kalam Azad was dismissed from his service by Bangladesh Bank under Bangladesh Bank Staff Regulations, 2003. Furthermore, Money Suit No. 3 of 2007 was instituted in the Court of Joint District Judge, Barisal for recovery of the said misappropriated money and the said suit was decreed ex-parte......illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......ty or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......in Writ Petition No. 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior Executive Directors of the Bangladesh Bank. He was General Manager of Barisal Office of Bangladesh Bank during 2002-2004. Durin..

Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6

State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)

....rt Division in Criminal Appeal No.1601 of 1998 allowing the appeal and thereby setting-aside the judgment and order of conviction and sentence dated 20-7-1998 passed by the learned Divisional Special Judge, Rajshahi Division, Rajshahi in Special Case No.10 of 1994, Dinajpur convicting the accused-ap......rs imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......ed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ..

Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2

Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)

....ted 7-8-2002 passed by the High Court Division in Civil Revision. No. 808 of 1998 making the Rule absolute upon setting-aside the judgment and decree dated 26-2-1998 passes by the learned Subordinate Judge, 1st Court, Dhaka in Title Appeal No. 374 of 1993 allowing the appeal and thereupon reversing ......th law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ...... Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..

Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......hese Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......sed the materials on record. Deliberation of the Court: 10. Admittedly, the Assessee-applicant is a public limited company engaged in lease finance business under the license granted by the Bangladesh Bank, pursuant to the provision of Financial Institution Act 1993. The Bangladesh Bank is..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....the result, the Income Tax Reference Application is allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......he result, the Income Tax Reference Application is allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......t, the Income Tax Reference Application is allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......lowances of Tk. 8,92,68,259.00 as provisions for classified assets and diminution value of investment of share and Bonds and Tk. 6,39,51,758.00 for interest suspense account ignoring the circulars of Bangladesh Bank and method of books of accounts of the applicant. The Income Tax Ordinance, 198..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....rar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......ar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......eme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3). No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This case is also Reported in: ......, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This case is also Reported in: ......e Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This case is also Reported in: ......ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3). No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....High Court Division in First Appeal Nos.63 of 2007 with First Appeal No. 179 of 2007 allowing the appeals and setting aside the judgment and decree dated 7-2-2007 passed by the learned Joint District Judge, Arbitration Court, Dhaka, in Title Suit No.123 of 2006 decreeing the suit on contest without ......ivision is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2       ......is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2       ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2       ..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

.... High Court Division in First Appeal Nos.63 of 2007 with First Appeal No.179 of 2007 allowing the appeals and setting aside the judgment and decree dated 7-2-2007 passed by the learned Joint District Judge, Arbitration Court, Dhaka, in Title Suit No.123 of 2006 decreeing the suit on contest without ......gment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......livered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6