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Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......erred the instant writ petition and obtained the rule Nisi as aforementioned. Claim of the Taxes department: 3. Pursuant to the service of notice of the rule, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

.... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ...... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ......duzzaman Vs. Abdul Hasem Hawlader, 2 XP 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan and 17 others Vs. Secretary, Ministry of Land, Government of the People's Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Banglad...... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....answered 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: ......stant Income Tax Reference Application on the formulated question as aforementioned. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......answered 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: ......answered 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: ..

Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......applicant preferred the instant Income Tax Reference Application as aforementioned. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attornies General Ms. Nasrin Parvin along with Mr. Saikat Basu, appeared on behalf of the Taxes Department and......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

.... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... of Moyna Miah Vs. State 5 BLD (AD) 99 is not applicable in the present proceed­ing, and, as such, the impugned proceeding should not be quashed. 9. Dr. Monjur Kader, learned Deputy Attorney-General along with Mr. Md. Aminur Rahman Chowdhury, learned Assistant Attorney-General appearing on ...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Peoples Insurance Company Limited 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: ......nd circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management expenditure actually incurred by the assessee General Insurance Company for the purpose of the business without considering the annual account sub......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....e purchaser and therefore the money which has been shown in the bank account is not selling money by the Assessee-applicant and the producer of the consumer item this has been explained to the Deputy Director Central Intelligence Cell (CIC) of NBR who did not consider in order to benefit himself und...... of the said section accepted the same and issued the receipt which deemed to have been finalization of tax liability for these two assessment years 2004-2005 and 2005-2006. On 10.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-appl......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

State Vs. Robin, 2014, 43 CLC (AD)

.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......believe evidence of the witness. Because the case is one of no evidence………………............ (10) Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md Khurshid A...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ..

Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....reme Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J J.S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000……&hellip......n serving notice demanding justice upon the respondents, preferred the instant writ petition and obtained the instant rule Nisi. 3. Pursuant to service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir, along with learned Assistant Attorney General Ms. Nasrin Parvin appe......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0

Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)

....olumn No.(11) of the “Application Form for appointment in the post of Headmaster in the Government Primary Schools” published in the daily “Janakantha” dated 13.01.2012 by the Directorate of Primary Education ,Section-2, Mirpur, Dhaka-1216 (respondent No.3) under Memo No.পà......cient numbers as per the quota for the same post or not….......(10) Lawyers Involved: Md. Humayun Kabir for Md.Imrul Haydar- For the Petitioner. Goutam Kumar Roy,Deputy Attorney General, with Md. Eunus Ali, Assistant Attorney General-For the Respondents. Writ Petition No.6......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in:   ......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in:   ..

Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ......n this score alone the writ petition was not maintainable......(15) Case Referred to- Bangladesh Vs. Mizanur Rahman, 52 DLR 149. Lawyers Involved: GM Moniruzzaman, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Appellants. Ex-parte&mdas......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....preme Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Union Capital Limited, represented by its Managing Director & CEO Mr. Md. Akter Hossain Sannamat ………………&h......on on the formulated question as aforementioned. Claim of the Taxes department. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......d 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: ......d 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: ..

Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......n is tainted with bad faith and apparent malice. Lawyers involved: Momtazuddin Ahmed Mehedi with Shahab uddin Ahammad, Advocate-For the petitioner. Md. Motahar Hossain, Deputy Attorney General with Samarendra Nath Biswas, Assistant Attorney General, Ms. Purabi Rani Sharma, Assistant A...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)

....ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ..

Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....d allowing the criminal appeal and the jail appeal. 23. He, however, refers to the following cases: 1. Watty Ahmed alias Babi Vs. State, report­ed in 58 DLR 433; 2. Woolmington Vs. Director of Public Prosecutors, All England Law Reports, reported in 1935 AC 462; 3. Nikhil Cha.......133 of 2008, the Criminal Appeal No.8657 of 2008 and Jail Appeal No. 30 of 2009 have been heard together and disposed of by common judgment. 16. Dr. Md. Bashirullah, the learned Deputy Attorney General, Mian Md. Shamim Ahsan, the learned Assistant Attorney-General and Ms. Yeadia Zaman, the lea......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

....) of 2014.) The case reported in 19 BLC 468 has been affirmed by the above judgment. Judgment Surendra Kumar Sinha J. - In this petition accused petitioner Abdul Wadud, former Managing Director of Rupantorita Prakritik Gas Company Limited seeks leave from a judg-ment of the High Court......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....(three) years with a fine of Taka 2,000 in default to suffer rigorous imprisonment for 6 months more. 2. The facts relevant for disposal of the appeal in short, is that Md. Berizir Ahmed, Deputy Director of the Durniti Daman Commission (in short, the DUDAC), Narayanganj lodged the First Informa......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114   ......, Narayanganj lodged the First Information Report (in short, the FIR) naming the present appellant as the sole accused alleging inter-alia, that accused Md. Mohoshin Mia has been serving as Assistant Land Officer at Kashipur Union Land Office under Fatulla Police Station, district Narayanganj. One A......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114   ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

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

....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: ......taurant Vs. Deputy Commissioner of Taxes, Contractor Circle-14, Zone-7, Dhaka and another, reported in Kar Adalat, Vol.16(2003)20. 11. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General for the respondent invites our attention to the provision of section 83A as well as section ......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: ......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)

....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:   ......t Vs. Deputy Commissioner of Taxes, Contractor Circle-14, Zone-7, Dhaka and  another, reported in Kar Adalat, Vol.16(2003)20. 11. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General for the respondent invites our attention to the provision of section 83A as well as section ......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:   ......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

Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)

.... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ......lip;……………..Respondent Judgment June 9, 2014. Result: The petition is disposed of. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General instructed by B Hossain, Advocate-on-Record—For the Petitioners. Khurshid Alam Kh...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ..

Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4