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

.... the defendants brought Title Suit No.207 of 1978 in the 1st Court of Munsif, Bagerhat for permanent injunction and obtained decree on 20-12-1980. Against the said j udgment and decree the Additional Deputy Commissioner (Revenue), Bagerhat and Upazila Nirbahi Officer, Sharankhola brought Title Suit ...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ......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...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ..

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)

....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......nd circumstances of the case the questions raised in the reference application are liable to be decided in favour of the assessee. 10. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General takes us through the provision of section 19(11) of the Ordinance as was prevalent to the as..

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

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

....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 ......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......icatory Amendment—"Defaulter-Borrow­er" Substantive right of appeal accrued in favour of an individual can­not be taken away by amendment in view of sec­tion 6 of the General Clauses Act. Amended definition of "defaulter-borrow­er" under section 5 ..

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)

....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   ......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   ......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 ...... Interpretation of Statutes, eight editions of Non Union of India Vs. GM Kokil, 1984 (Supp) SCC 196-obstante Clause and also on this subject, Black's Law Dictionary, 741 edition. Regulation of UN General Assembly dated 11-12-1985 on the Model Law on International Commercial Arbitra­tion. ..

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)

....lt: The petition is dis­missed. Lawyers Involved: KhurshidAlam Khan, Advocate instructed by Zainul Abedin, Advocate-on-Record—For the Petitioner. Sarder Rashed Zahangir, Deputy Attorney-General instructed by Md. Zahirul Islam, Advocate-on-Record— For the Responden......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......ition is dis­missed. Lawyers Involved: KhurshidAlam Khan, Advocate instructed by Zainul Abedin, Advocate-on-Record—For the Petitioner. Sarder Rashed Zahangir, Deputy Attorney-General instructed by Md. Zahirul Islam, Advocate-on-Record— For the Respondents. Civil P..

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

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

..... 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 ....... 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 ....... 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 ..

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)

.... from different business undertakings, namely, Aarong, BRAC Printers, BRAC Dairy Farm, interest and dividend. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes, Companies Circle-15, Taxes Zone-5, Dhaka (briefly, the DCT) disclosing...... 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 ......In view of the above, the questions raised in the reference application are liable to be decided in favour of the assessee-applicant. 8. In reply, S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, with the leave..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9

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

....) 2 SCC 13; Sidharth Vs. State of Bihar, (2005) 12 SCC 454; Bhuboni Sahu Vs. The King, 2 DLR; Privy Council, 39; Maqbool Hussain Vs. State 12 DLR (SC) 217. Lawyers Involved: Md.Shohrowardi, Deputy Attorney-General instruct­ed by Md. Ibrahim Khalil, Advocate- on-Record—For the App...... 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. ......arth Vs. State of Bihar, (2005) 12 SCC 454; Bhuboni Sahu Vs. The King, 2 DLR; Privy Council, 39; Maqbool Hussain Vs. State 12 DLR (SC) 217. Lawyers Involved: Md.Shohrowardi, Deputy Attorney-General instruct­ed by Md. Ibrahim Khalil, Advocate- on-Record—For the Appellant (In Crimi..

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

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

.... from different business undertakings, namely, Aarong, BRAC Printers, BRAC Dairy Farm, interest and dividend. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes, Companies Circle-15, Taxes Zone-5, Dhaka (briefly, the DCT) disclosing......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 ......iew of the above, the questions raised in the reference application are liable to be decided in favour of the assessee-applicant. 8. In reply, Mr. S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, with the leave..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3

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

....ts, Md. Asaduzzaman refers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assi...... 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......man refers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney G..

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

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

....d. Asaduzzaman refers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, Mr. S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assi......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......efers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, Mr. S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney G..

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

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

.... 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 ...... 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......stice the continuation of the proceeding is liable to be quashed. 8. We heard the learned Advocate for the petitioner at length. 9. Mr Md Shahidul Islam Khan, the learned Assistant Attorney-General appears on behalf of the State and opposed the rule. 10. We have scrutinized the petiti..

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

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

.... Both the petitions for leave to appeal are dismissed. Cases Referred to- Mohiuddin Khan Alamgir Vs. Anti-Corruption Commission, 15 BLC 107. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner (In......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......tions for leave to appeal are dismissed. Cases Referred to- Mohiuddin Khan Alamgir Vs. Anti-Corruption Commission, 15 BLC 107. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner (In Criminal Petiti..

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

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

....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: ......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......ion and number of marriages, he stressed, are running with one Nikah Registrar each but no such division is brought about in any of them. 8. Mr. Samarendra Nath Biswas learned Assistant Attorney General in his bid to defend the Memo submits that Section 4 of the Muslim Marriages and Divorces (R..

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)

....ons 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 of the writ-petitioner in getting pro­motion to the post of Deputy Director in BSTI. In the leave petition though it has been stated in a general way that ......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...... ..

Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7

Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)

.... AJ Mohammad Ali, Senior Advocate, instructed by Syed Mahbubur Rahman, Advocate-on-Record—For the Petitioner [In both the cases] Murad Reza, Additional Attorney General with Ekramul Hague, Deputy Attorney General instructed by B. Hossain, Advocate-on-Record—For the Respondent [In Ci......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...... Lawyers Involved: AJ Mohammad Ali, Senior Advocate, instructed by Syed Mahbubur Rahman, Advocate-on-Record—For the Petitioner [In both the cases] Murad Reza, Additional Attorney General with Ekramul Hague, Deputy Attorney General instructed by B. Hossain, Advocate-on-Record&mda..

Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20

Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)

.... defendant No. 1 for running his business in the shop premises situated at Mohammadpur Kacha Bazar due to pre-occupation elsewhere. The shop was allotted to the plain­tiff by the defendant No. 3, Deputy Commissioner, Housing and Settlement Directorate, for running grocery shop. "The plainti......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 ...... High Court Division (Civil Appellate Jurisdiction) Present: Farid Ahmed J Md. Khasruzzaman J Khan Mohammad Ameer.......................Appellant Vs. Atiqur Rahman and others ...............Respondents Judgment April 30, 2014 Result: The appeal......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)

....banking services. The assessee has been employing regular method of accounting for its business duly audited by internal as well external auditors. The assessee submitted income tax return before the Deputy Commissioner of Taxes, Companies Circle-13, Taxes-Zone-5, Dhaka (briefly stated as the DCT) f......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:   ......;Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Cases Referred to- Standard Chartered Grindlays Bank Vs. the Commissioner of Taxes, in Income Tax Reference Application N......13 passed by this Division in Income Tax Reference Application No. 112 of 2006 (Pubali Bank Limited Vs. the Commissioner of Taxes). 9. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General appearing for the respondent-department with Ms. Nurun Nahar, the learned Assistant Attorney..

Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6

Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)

....e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246.   ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246.   ......D) (2014)246.   ......y;graph 10 of their original petition before the Arbitrators under Clause 17 of the said agree­ment, wherein the claim of Taka 43.50 lakh equivalent to 3% of the sale price under sub-clause "General Commission Ka" of Clause 11 of the contract has been put forward as quoted in paragraph..

Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10

হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)

.... 1) ............ 2) ............. 3) .............. 4) Where- a) no method of accounting has been regularly employed, or if the method employed is such that, in the opinion of the Deputy Commissioner of Taxes, the income of the assessee cannot be property deduced therefrom, or ......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ......ছেন এবং উহার প্রেক্ষিতে অত্র আদালতের মতামত প্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to r......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4