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কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....্লেখ করা হইল; তাহা নিম্নরূপ; আয়কর অধ্যাদেশ ১৯৮৪ ২৭। ধারা ৮২সি Tax on income of certain person. (1) Notwithstanding anything contained in this Ordinance or any other law for the time bei......ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ......instead of the provision of section 35(4) in as much as the applicant maintained proper books of accounts employee regularly method of accounting and without having categorically said that profit and loss could not be deduce therefrom. (III) Whether the appellate tribunal u/s 159(2)/24 Chittago..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
....ary which is not at all permissible........................(23) Benami Transaction Because of benami transactions, multifarious litigations crop up across the country. Moreover, the persons having the possession of black money take advantage of benami transactions by purchasing p......ary object of the legislative authority is to bring about reformation of the lands in rural area. The preamble must be read with sub-section (1) of section 1 which provides that this Ordinance may be called the Land Reforms Ordinance, 1984. The legislative authority was conscious in not using t......, we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....ary 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 injunction. It follows that the claimant has to plead in his petition......t the damage or loss or malice must be proximate result of the order of injunction. There is nothing on record to come to the conclusion that the actions of the appellant were founded on what is called 'an abuse of the process of the Court' or malicious proceedings. They are also r......ry which the claimant suffered by reason of arrest or attachment or injunction. It follows that the claimant has to plead in his petition or in the plaint that by reason of such order he has suffered loss or expense or injury, for which, he claims compensation. General damages may be awarded in..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14
Selim Hossain (Md.) Vs. Shahabuddin Ahmed and others, 2014, 43 CLC (AD)
....etitioner" are maintained subject to term Nos. (iii) and (iv). ......... (15 & 17) Case Referred to- Building Finance Corporation Vs. Jahanara Akhtar, 49 DLR (AD) 80; M/s Gannysons Limited Vs. Sonali Bank, 37 DLR (AD) 43. Lawyers Involved: Mahbubey Alam, Senior Advo......isdiction and thus, was a nullity, the High Court Division rightly declared both the mortgage execution case in question and the auction sale held therein illegal and as such, no interference is called for with the impugned judgment and order and the leave petition be dismissed. Mr. Islam has f......n, while declaring the mortgage execution case and the auction sale illegal, only observed that the auction purchaser would get return of the entire auction money to his great prejudice and financial loss and therefore, the impugned judgment and order calls for interference by this Court by way..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 6
Lakshmi Bala Sen and others Vs. Tarun Tapan Dutta @ Tapan Kumar Dutta and others, 2014, 43 CLC (AD)
....lants Vs. Tarun Tapan Dutta @ Tapan Kumar Dutta and others..............Respondents Judgment January 30, 2014. Result: The appeal is dismissed. When a property sold with a condition of repurchase in the same deed in that event a question may arise as to whethe......he transaction is a complete usufrutuary mortgage as the right of repurchase was up to 25-11-1972 and President's Order No.88 of 1972 came into effect on 3-8-1972 and, as such, no interference is called for. 11. We have considered the submissions of the learned Advocates, perused the impugn......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
Abdul Hakim (Md.) Vs. Md. Nazrul Islam and others, 2014, 43 CLC (AD)
....and Md. Mofizuddin Vs. Abdul Hakim, 33 DLR (AD) 305…………………………(15) Word and phrase Co-sharer A co-sharer means a person whose interest subsists throughout the course of the application to preempt and not a perso...... found that the pre-emptor has lost his right, title and interest in the case holding by selling out his interest therein by a registered deed of sale dated 29-6-2005 and, as such, no interference is called for. 10. We have considered the submissions of the learned Advocates, perused the impugn......er appreciation of law and fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 157. ..Category: Property Law | Date: 20 Jan, 2014 | Hits: 44
BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)
.... sixteen and paisa ninety) only as on 31-10-2008 in favour of plaintiff and against the defendant; (b) A decree for interest @ 16% on suit value w.e.f. 1-6-2007 to till realization in full; with some other prayers including interest at the rate of 16% with effect from 1-6-2007. 3. Learned ......otice for cancellation of the contract, cancellation having been done in accordance with the terms of the agreement and being in exclusive jurisdiction of the defendant, as such termination cannot be called in question. Learned Advocate further submits that in the termination letter plaintiff was no......the defendant were intended to carry out the contract most lawful way and they were committed to change any unlawful or unenforceable provisions which might put the party in the condition of economic loss. This means that the plaintiff and defendant were committed to perform the contract overcoming ..Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0
Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)
....ident of Section-1, Block-D, Road No.2, Plot No.13, Mirpur; charge No.4 was relating to mass killing at Bhawal Khan Bari and Ghotarchar (Shahid Nagar) of unarmed innocent civilians; charge No.5 was also relating to mass killing of 344 civilians of village Alubdi, (Pallabi, Mirpur) and the last charg......9;the Court shall refer to these statements at the request of the defence and shall also furnish with the copies thereof. "According to proviso of section 162 of the Code, when a witness is called for, the prosecution in the trial, any part of his statement, if duly proved, may be use......hologically he is put on mental stress and agony. This mental agony is reached to such an extent that, sometimes some prisoners suffer a stroke and some of them suffer a mental sickness, resulting in loss of life before they are put to gallows. This is why, the Supreme Court of Bangladesh simpl..Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15
Md. Abdur Rob Bhuiyan Vs. Sheikh Ahammed and others, 2013, 42 CLC (HCD)
................Opposite Parties Judgment November 21, 2013. Result: The Rule is discharged. In a criminal revision the scope of reassessment of evidence is narrower than that in an appeal. It is also difficult to interfere with a judgment and order of acquittal, unless there is non-consideration ...... Rule. Accordingly, the Rule is discharged. Opposite Parties 1-20 are released from their bail bonds. Send down the records. Muhammad Abdul Hafiz J.- I agree. Ed. This Case is alsoReported in: ......s Zafor Ahamed and Jashim Uddin. They also snatched taka 4,970/=from Jashim Uddin and took away a coloured television, tape recorder, wrist watch, valuable attires and utensils from his house causing loss of total taka 51470/=. The inhabitants of the house raised hue and cry to which the neighbors a..Category: Procedural Law | Date: 21 Nov, 2013 | Hits: 24
AKM Mosharraf Hossain Vs. State & another, 2013, 41 CLC (HCD)
....of Motijheel PS Case No. 65(1)91 corresponding to DAB GR No. 12 of 1991, convicting the appellant under section 5(2) of the Prevention of Corruption Act, 1947 and sentencing him to suffer simple imprisonment for 3(three) years and also to pay a fine of Taka 6,00,000, in default to suffer SI for 6(si......th the Motijheel Police Station against the convict-appellant alleging inter-alia that in course of rendering service as Chairman of Bangladesh Chemical Industries Corporation hereinafter called BCIC, the convict-appellant on the basis of a contract dated 12-4-1988 appointed&......realise the fine in accordance with law. Let a copy of this judgment along with LCR be sent to the concerned Court at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 564 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Oct, 2013 | Hits: 3
....d others..........Respondents
Judgment
October 8th, 2013.
Result:
The Rule is disposed of.
Bank’s responsibilities
The auction sale so far held by the respondent bank was not fair and has been done behind the back of the petitioner ...... deposited Taka 40,000. He further advised to deposit some money, further to which the petitioner again paid Taka 80,000 by pay order. It is also asserted that said Abdul Jalil, the husband of the so called auction purchaser, is a close door neighbour of the petitioner and is identified as the ......nts taking advantage of the open-ended provisions in section 12 of the Ain constantly prove to be overzealous in selling the mortgage properties of the borrower/guarantors at a low price causing loss to the borrower and in some cases making them homeless. It is really undesirable that a state o..
Category: Others, Procedural Law | Date: 8 Oct, 2013 | Hits: 8
Ahmed Lal Mia Vs. State and another, 2013, 42 CLC (AD)
....rned Metropolitan Sessions Judge by his order dated 26-2-2012 rejected the prayer for discharging the accused from the case, but did not pass any order on the alternative prayer. And this order was also challenged before the High Court Division as stated hereinbefore. 3. From the impugned judgm......dge rightly framed charge against the accused under the said section of the Act, 1881, the High Court Division rightly refused to interfere with the same and therefore, no interference is called for with the impugned judgment and order and the leave petition be dismissed. 6. Si......ove, no interference is called for with the impugned judgment and order. The leave petition is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 204. ..Category: Criminal Law | Date: 3 Oct, 2013 | Hits: 5
....er and give his decision. The concerned VAT authority must have remembered that he, being a Government functionary, was duty bound to act as per the dictate of law this way or that way and, for no reason and logic, he could just sit over the matter………………&hel......Division.
15. In view of the above, we find no illegality with the High Court Division in making the Rule absolute in the terms as quoted hereinbefore and therefore, no interference is called for with the impugned judgment and order. However, we endorse the observations of the High Co......no reason and logic, he could just sit over the matter.
With the above observations, this petition is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 143
..
Category: Fiscal/Taxation Law | Date: 24 Sep, 2013 | Hits: 9
State Vs. Mostafizur Rahman and another, 2013, 42 CLC (AD)
....f 1996) Judgment Nazmun Ara Sultana J. - I have gone through the judgments proposed to be delivered by my brothers, Muhammad Imman Ali, J. and Mohammad Anwarul Haque, J. I agree with the reasoning and findings given by Mohammad Anwarul Haque, J. Md. Imman Ali J. - This criminal appeal......c worker in a house, situated at Mirpur, Dhaka. While she was rendering her service there; her step sister accused Aleya, serving at Rajbari as maid servant in the house of accused Mostafizur Rahman, called her back from Dhaka to Rajbari but she did not respond but ultimately accused Aleya, step sis......and findings given by Mohammad Anwarul Haque, J. Court's Order The appeal is dismissed by majority decisions. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 218. ..Category: Criminal Law, Women and Children | Date: 18 Sep, 2013 | Hits: 7
ATM Nazimullah Chow¬dhury Vs. State & another, 2013, 42 CLC (HCD)
....d Special Judge convicted the appellant under section 409 of the Penal Code, 1860 read with section 5(2) of the Prevention of Corruption Act, 1947 and sentenced him thereunder to suffer rigorous imprisonment for 5(five) years and to pay a fine of Taka 21, 00,000 in default, to suffer rigorous impris......ners, namely, Jewel Miah and Selim Parvez ever worked as gardeners at the residence of the appellant and in the facts and circumstances of the case, it is crystal clear that by capitalizing on the so-called appointments of Jewel Miah and Selim Parvez as gardeners, the appellant embezzled their month......ence of the Bangladesh Ambassador to the UAE near the Bangladesh Embassy at an amount of 2,10,000 Dirhams and because of shifting and other incidental expenses, the accused-appellant caused pecuniary loss of 72,000 Dirhams to the public exchequer. The second allegation was that he misappropriat..Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5
....
Vs.
Bangladesh Jamaat-e-Islami and others……………………Respondents
Judgment
August 1, 2013.
Result:
The Rule is made absolute.
Cases Referred to-
Kusper Vs. Pontikes, 414 US, at 57, 38L Ed 2nd at 266; Whitney ......se (1) of Article 90B as well as complying with the provisions under Article 90C along with a resolution of the highest policy making body of the party, by whatever name it may be called to the effect that the party shall submit ratified constitution within six months from the da......hereby declared to have been given without lawful authority and is of no legal effect.
Ed.
This Case is also Reported in: 66 DLR (HCD) (2014) 14.
..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10
....
Vs.
Bangladesh Jamaat-e-Islami and others……………………Respondents
Judgment
August 1, 2013.
Result:
The Rule is made absolute.
Cases Referred to-
Kusper Vs. Pontikes, 414 US, at 57, 38L Ed 2nd at 266; Whitney ......rieved can maintain an action but any person interested may not have locus standi to file a petition. Thus, a person who has purchased a property subsequent to filing of the petition may, at best, be called a 'person interested' but not a 'person aggrieved' inasmuch as no right or ti......নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮)
(..to be continued at CLC ID ( 9365 )
..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11
.... This petition for leave to appeal is directed against the judgment and order dated 20.01.2011 passed by a Division Bench of the High Court Division in Writ Petition No.2942 of 2010 making the Rule absolute with a direction upon the writ respondent No.2 to implement the decision of the Upozilla Jalm...... term lease under Development Scheme for the “Shukro Bari Damus Dighar Fishery” situated within Upazilla-Shibigonj, District-Chapai Nababgonj. His application was filed before the Ministry, which called for report from the Deputy Commissioner, Chapai Nababgonj who then forwarded the application ......d over possession of the fishery in question and also to refund to the petitioner the proportionate lease money for the unexpired period of the lease.
Ed.
This Case is also Reported in:
..
Category: Civil Law | Date: 28 Jul, 2013 | Hits: 169
Chow Wen Chang and others Vs. SF Winsome Fashion Ltd. and others, 2013, 42 CLC (HCD)
.... High Court Division (Statutory Original Jurisdiction) Present: Md. Rezaul Hasan J Chow Wen Chang and others.........................Petitioners Vs. SF Winsome Fashion Ltd. and others……………….Respondents Judgme...... himself. The learned advocate for the petitioner further submits that, since no board decision was ever taken in any board meeting or in any General Meeting and since no meeting was ever called or held to increase the subscribed capital by allotting 9,500 s shares to respondent No. 3 an......The respondent No.3 is directed to pay cost of Taka 50,000 to petition No.1 and Taka 50,000 to petitioner No. 2 within 30 days. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 584. ..Category: Company Law | Date: 24 Jul, 2013 | Hits: 10
Zahirul Islam @ Dipu (Md.) Vs. State, 2013, 42 CLC (AD)
....ion. If a material witness has been deliberately kept back, then a serious reflection is cast on the validity of the conviction. No evidence that at or about the time of murder, no third person, excepting the appellants and the deceased were present at the place of occurrence. It can be a ...... Dhaka was alleged to have been murdered by the appellants which gives rise to this case. 3. The prosecution case, as appears from the evidence of P. W. 1, is that his son, victim Mukti was called away by his friend acquitted accused Sharif at about 7-30 pm on 20-3-2000 from their house. J......f the Penal Code. The respondent is directed to set them at liberty at once if they are not wanted in any other case. Ed. This Case is also Reported in: 20 BLC (AD) (2015)129. ..Category: Criminal Law, Evidence Law | Date: 20 Jun, 2013 | Hits: 3
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