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

....eturn for the aforesaid assessment year 1999-2000 before the DCT under the then prevalent section 83A of the Ordinance and accordingly, the return was accepted by the DCT. He next submits that at the relevant assessment year, there was no scope to reopen a case by the DCT under section 93 of the Ord......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: ...... Ed. This Case is also Reported in: ......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)

....e aforesaid assessment year 1999-2000 before the DCT under the then prevalent section 83A of the Ordinance and accordingly, the  return was accepted  by the DCT. He next submits that at the relevant assessment year, there was no scope to reopen a case by the DCT under section 93 of the Ord......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:   ......is Case is also Reported in:   ......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

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

....case the con­testing defendants have filed the sale certificate which has been marked as Exhibit-6. It appears that in the appellate court below, at the instance of the contesting defendants, the relevant register also for proving this sale certificate was called for and it was produced before t......n 33-6-1991. One of the defendants filed Petition Case No. 267 of 1984 under section 145 of the Criminal Procedure Code which was also allowed. The contesting defen­dants have filed the necessary papers of these above stated suits and case to substantiate their case. All these papers along with ......mun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shahin Reza (Md.)……………………..Appellant Vs. Nasiruddin Howlader and others………Respondents Judgment June 5, 2014 Result: Thi......uit is barred by limitation. The High Court Division did not believe also the plaintiff's case and made observations to the effect that the Exhibit-6(sale certificate) has been supported by other documents together with sev­eral decrees of the competent court all of which tell against the ca..

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)

....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:   ......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:   ......03-2004. This is relating to the assessment year 2003-2004.  2. The questions raised in the reference application for answer by the court are as under: “ (a) Whether in the facts and circumstances of the case, the Taxes Appellate Tribunal, Division Bench-4, Dhaka was justified t......DCT computing income of the assessee at Tk. 9,61,110.00. From the assessment order, it was found that the assessee submitted certificate of salary and allowances, statement of asset and liability and documents of house loan before the DCT and he disclosed to have received cash gift of Tk. 6,00,000.0..

Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5

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

.... be without lawful authority and of no legal effect and as to why the respondents should not be directed to delete the names of the petitioners from the said report of CIB. 3.  Short facts, relevant for the disposal of the aforesaid Rules, are narrated below: In Writ Petition No. 9158......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 ......ssan Arif J Mohammad Ullah J Shafiqul Islam………………………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules a......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)

....re, 1908 read with section 151 of the Code of Civil Procedure, 1908. 7. The trial Court after hearing both the par­ties considering the facts, circumstances, materi­als on record and the relevant provision of law, rejected the said application under Order VII, rule 11(d) of the Code of ......d Order No. 29 dated 22-1-2014. 8. Learned Judge having not rejected the plaint defendant moved this Court and obtained this Rule. 9. By volumeness counter-affidavit annex­ing different papers and the decisions of the Courts of this subcontinent the rule is contested by plaintiff-oppos......t the time of mistake of some rules of the Court or on the application of any of the parties. There were arbitration proceeding which arrived in the contract by the parties by signing it in open eyes and there were no allegation of fraud practice upon the plaintiff. As per section 10(2) of the ......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   ..

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

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

....ance Division of the Ministry of Finance is empowered to change the pay scale which has also been reflected in serial No.14 of the list given in the Delegation of Financial Power, 1983. Since, at the relevant time, there was no provision to give direct appointment in the post of senior Sub-Assistant......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.   ......oez Siddique J AHM Shamsuddin Choudhury J Elahi Box Sardar (Md.).........................Petitioner Vs. Government of Bangladesh repre­sented by Ministry of Communication and others………........Respondents Judgment     &nb...... case (65 of 1995) would have been otherwise. There being no merit in the case, the same was liable to be rejected. 5. The Administrative Tribunal on hearing the parties and considering the documents filed before it by the order dated 19-5-2005 allowed the application against opposite part..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9

Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)

....rom service. He stated in the petition before the Administrative Tribunal that the allegations brought against him were false and fabricated and the inquiry officer did not hold inquiry following the relevant rules and procedures. It has been stat­ed that the punishment of compulsory retirement ...... 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     ......cted 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 Administrative Appellate Tribunal in Appeal No.147 of 2006....... 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

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

....aspect are definitively corroborated by the independent and credible evidence as recorded in the DNA test Report. So the evidence the P.Ws. about solemnization of the marriage before registration are relevant, admissible and credible evidence. 65. Accordingly I conclude that the child Md. Biman....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......ade absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis of data of the child and also of both plaintiff and defendants-- "The putative father Md. Saydur Rahman is the ...... letter sent by Professor Sharif Akhturzzaman (Phd) being the Head of the DNA Laboratory, the DNA test report and an attachment under the title "DNA parentage test: Technical Issues". These documents have been marked as Exhibits-X, X (1) and X (2)" respective­ly. 23. On the d..

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)

....he reference application), the order passed by the Tribunal in the second appeal (Annexure-C to the reference application) and the affidavit-in-reply filed by the respondent. We have also studied the relevant legal provisions, the decision as referred to by Md. Asaduzzaman and other materials on rec...... 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: ......p;Applicant 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 ...... 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

State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)

....ion­able wrong, anything said, done or written by any one of such persons in reference to their common intention, after the time when such intention was first entertained by any one of them, is a relevant fact as against each of the persons believed to be so conspiring, as well as for the purpos...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ...... 6. ...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ..

Category: Criminal Law | Date: 14 May, 2014 | Hits: 16

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

....he reference application), the order passed by the Tribunal in the second appeal (Annexure-C to the reference application) and the affidavit-in-reply filed by the respondent. We have also studied the relevant legal provisions, the decision as referred to by Mr. Md. Asaduzzaman and other materials on......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:     ......lip;Applicant 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 ......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)

....ondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance, 1948 (Ordinance No. XXXVI of 1984) Paragraph 1(1), Part-A of the Schedule In the relevant assessment year, any income derived from house property held under trust or other legal obl...... 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: ......spondent (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 assessee-applicant. No answer to other questions. The Income Tax Ordinance......ng Additional Commissioner of Taxes, Inspection Range-2, Taxes Zone-5, Dhaka (briefly stated as the IACT). In support of the returns, the assessee submitted audited statements of accounts and related documents before the IACT functioning as DCT under section 10 of the Ordinance. Whereupon, the IACT ..

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

Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)

....ntiff-appellant, are directed against the judgment and order dated 8-11-2009 passed by the High Court Division in Civil Revision No.1394 of 2008 along with Civil Revision No.2821 of 2008. 2. The relevant facts necessary for disposal of these Civil Petitions for Leave to Appeal are as follows: ...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ......urisdiction) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md Imman Ali J Nurul Hoq Bhuiyan.....................................Petitioner Vs. Momtazul Islam and others.........................Respondents Judgment May 12, 2014     ...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ..

Category: Property Law | Date: 12 May, 2014 | Hits: 6

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

.... and the consolidated order passed by the Tribunal (Annexure-C to the reference applications) as well as the affidavits-in-reply filed by the department-respondent. We have also carefully studied the relevant provisions of law and the decision as referred to by Mr. Md. Asaduzzaman. 15. In view ......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:   ....... 255 of 2004 With Income Tax Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as......ng Additional Commissioner of Taxes, Inspection Range-2, Taxes Zone-5, Dhaka (briefly stated as the IACT). In support of the returns, the assessee submitted audited statements of accounts and related documents before the IACT functioning as DCT under section 10 of the Ordinance. Whereupon, the IACT ..

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

Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)

....on 11(Ga)/30 of the Nari-o-Shishu Nirjatan Daman Ain, 2000 pending in the Court of Nari-o-Shishu Nirjatan Daman Tribunal, Habi­gonj be stayed for a period of 4(four) months from date. 4. The relevant facts of the case are as fol­lows:- One Mst Aklima Begum, daughter df Md Ishrak Ud...... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the con­cerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ......urt Division (Criminal Miscellaneous Jurisdiction) Present: Md. Nizamul Huq J Md. Jahangir Hossain J Abdul Hamid (Ujir).............Accused Petitioner Vs. State and others…………………….Opposite-Party Judgm...... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the con­cerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ..

Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5

State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)

.... his assets in default of submitting the statements within the time stipulated therein and the order was communicated to the respondent on 21-6-2007. The respondent being away from the country at the relevant time submitted his statement of wealth along with the statements of wealth of his wife and ......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ............................Petitioner (In Criminal Petition No.117 of 2011) Anti-Corruption Com­mission..........Petitioner (In Criminal Petition No.210 of 2011) Vs. Faisal Morshed Khan and another.................Respondents (In both the cases) Judgment    &nb......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ..

Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8

Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)

....that all this power may be used in a way conformable to its ideas of fair dealing and good administration.’ That means power must be exercised justly, fairly and reasonably on considerations of relevant materials vis-a-vis the right and interest of the person affected. In the words of Wade and......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: ......druzzaman J Md. Abul Bashar………………..............Petitioner Vs. Government of Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary Affairs, Bangladesh Secretariat, Ramna, Dhaka and others……Respondent......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

Director General, Bangladesh Standards and Testing Institution Vs. Matiur Rahman and others, 2014, 43 CLC (AD)

....n is dismissed. No attempt has been made to attack the finding of the High Court Division on Service Matter Having been considered the provisions of sections 36(1), 36(2) of the Ordinance, relevant rules of the Rules, the High Court Division took correct view in the matter as to the right......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. ...... Appellate Division (Civil) Present: Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J Director General, Bangladesh Standards and Testing Institution…………Petitioner Vs. Matiur Rahma......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)

....antly, the ground that was assigned, as under the term of the lease in that case such a ground was indispensable to cancel a lease, was fiercely contentious ones even to the extent that two different relevant government functionaries supplied two mutually destructive report on the prime question as ......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.   ......bsp;              Ayub Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011)     Human Rights and peace for Bangl......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