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Golam Sarwar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....1) when services of notices were not served to the applicant before assessments? (c) Whether the Inspector's report dated 12-2-2002, can be the basis of the assessment without affording any opportunity to the applicant for rebuttal and controverting the said report? Lawyers Involv......eased and recovery of tax,— (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued from the stage at which it stood on the date of the death of the deceased; and (b) any proceeding which ......f the assessee-applicant, was not an income tax assessee during his life time. The Assistant Commissioner of Taxes, Survey Circle-2, Chittagong (the ACT, in brief), suo-muto initiated income-tax proceeding on 12-2-2002 for the purposes of assessment of property income of Late Golam Mowla under ..Category: Fiscal/Taxation Law | Date: 14 Nov, 2013 | Hits: 4
AKM Mosharraf Hossain Vs. State & another, 2013, 41 CLC (HCD)
....med to be tried. Thereafter, the case record has been again transferred the same to the Court of Special Judge, 4th Court, Dhaka for holding trial. 6. Thereafter, the prosecution has adduced as many as 20 witnesses in order to prove the case. 7. On the other hand, the defence examined none......materials on record, I led it believe and hold that prosecution has been able to prove the charge under section 5(2) of Act II of 1947 as against the convict-appellant. 76. The defence at letter stage has filed an application under section 428 of the CrPC for adducing further evidence. The Anne......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
SM Redwan Vs. Md. Rezaul Islam and others, 2013, 42 CLC (AD)
....hether the High Court Division acted illegally in making the Rule absolute holding that the cheques which were returned with the endorsements 'payment stopped by the drawer' do not and cannot anyway be interpreted that the cheques were returned un-cashed for insufficiency of fund and th......he High Court Division are hereby set-aside. The concerned Courts are directed to proceed with the cases in accordance with law. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 169. ......nt SM Redwan challenged the judgment and order dated 9-2-2003 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.2788 of 1999 quashing the proceeding of CR Case No.4690 of 1999 started on a complaint filed by him under section 138 of the A..Category: Criminal Law, Others | Date: 9 Oct, 2013 | Hits: 12
....by the respondent bank was not fair and has been done behind the back of the petitioner keeping him in the dark with a hope that no auction will be held. In ordinary prudence, in the event of selling any property of a borrower a bank ought to have inform such borrower about the quotation received fr...... this Court that he is now ready to pay the outstanding dues in easy
installments. The petitioner has no other properties or homestead except the properties mortgaged with the bank, At this stage challenging the auction notice and auction procedure, the petitioner moved this Court by ......costs. The order of stay granted earlier is vacated.
Communicate a copy of the judgment to the bank concerned at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 50.
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Category: Others, Procedural Law | Date: 8 Oct, 2013 | Hits: 8
Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....Article 102(1)(2) (a)(ii), Article 102 Power of High Court Division to Issue Certain Orders Directions— Article 102(1) comes into play in relation to the infringement of any fundamental right guaranteed under Part III of the Constitution. Article 102(2) presupposes the ......pendage made to the broader category of "anyone" or "any authority" by way of abundant caution. 13. That appendage in Article 102(1) appears in a similar avatar taking centre stage in a writ of certiorari under Article 102(a) (ii), when fundamental rights aside the focu......11. It is against this backdrop that he was dismissed vide memo dated 12-2-2011 issued by the Respondent No. 10, chairman of the Madrasah leading to the filing of this writ petition. 3. In these proceedings, the Respondent No.10 having at the outset raised reservation as to the reviewability of..Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2
Satsang Bangladesh, D. Pakutia Vs. People’s Republic of Bangladesh and others, 2013, 42 CLC (HCD)
....ve in -Bangladesh contending inter-alia that, Sree Sree Thagore Anukul Chandra established an 'Ashrom' namely "Satsang Ashrom" in Hemayetpur, Pabna wherein he was born. He has many devotees there who perform prayer and other religious activities for spiritual peace. Subsequent......ious activities including all other normal functioning of the institution. The order of status-quo which is prevailing from the very beginning appears to be a just and appropriate relief at this stage to avoid further complicacy & multiplicity of cases and to maintain peace and harmony amon......evidence within 2(two) months from the date of receipt of this judgment, order. Communicate the judgment and order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 110 ..Category: Civil Law, Procedural Law | Date: 26 Sep, 2013 | Hits: 3
ATM Nazimullah Chow¬dhury Vs. State & another, 2013, 42 CLC (HCD)
....5(2) of the Prevention of Corruption Act, 1947 in absentia and ultimately the trial of the case had to be concluded as such. 4. We are quite in the dark about the defence version of the case, if any, due to the abscondence of the accused-appellant. 5. Anyway, after hearing the prosecution ......ing the Ambassador of Bangladesh to the UAE during the relevant period made a show of appointment of Jewel Miah and Selim Parvez as gardeners at his residence one by one by resorting to some backstage manoeuvres and underhand means and the appellant misappropriated the monthly salaries of those......oncluded on 10-11-2008 and it was fixed for delivery of judgment on 16-11-2008; but in the meantime, the appellant filed Writ Petition No. 8601 of 2008 in the High Court Division challenging the proceedings of the Special Case before the learned Special Judge and in that Writ Petition, an inter..Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5
....ding the EC, without fail, observe the rule of law and the Constitution and seek to hold them accountable, so that the constitutional office bearers of the Republic are not persuaded or influenced by any external exigency or political expediency or any other superfluous interests. Because the petiti......eisin of the EC. The EC being a constitutional body must not be obstructed by the petitioners in discharging their functions independently. And the Rule dated 27.01.2009 cannot be disposed of at this stage, as doing so would be an act of overriding the discretionary powers of a constitutional/statut......ique motive.”
360. It further observed that:
“...a person approaching the Court for redress of a public or a public injury has sufficient interest (not personal interest) in the proceeding and is acting bonafide and not for his personal gain or private profits, without any poli..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10
.... subject to certain qualifications and disqualifications prescribed therefor. The Bangladesh Jamaat-e-Islami (hereinafter referred to as "BJI" or alternately "Jamaat") along with many other political parties sought registration under the new law. The Commission allowed registrati......allenging the constitutionality of the circular issued by the Law Minister regarding transfer of the High Court Judges and non-confirmation of the sitting Additional Judges of the High Courts (at one stage the affected Judges joined the proceeding as petitioners). Standing was allowed on the ground ......he Committee are recorded to be placed before the Commission for a decision. Since the matter has meanwhile come into consideration by the High Court Division the Commission has postponed all further proceeding of the matter and practically waiting for a decision from the Court. Confronted with the ..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11
Syed Raihan Hasan Ali Chowdhury Vs. Syed Hamde Ali Chow¬dhury and others, 2013, 42 CLC (HCD)
....all the provisions of section 35 have been made applicable to an order made under this section which means that an order made by the Administrator is liable to challenge before the District Judge and any order made by the District Judge is appealable to the High Court, whose decision will be the fin......hat even after filing of written statement application for rejection of the plaint can be filed. Although this is not sound preposition as application for rejection of plaint can be filed at any stage of the suit but when written statement is filed it is to be taken that suit has merit to proce......Civil Rule No.905(f) of 2011 is disposed of. Send down the lower Court records at once. Communicate this order at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 5. ..Category: Trust/Waqf Law | Date: 29 Jul, 2013 | Hits: 5
Robi Axiata Ltd Vs. First Labour Court Dhaka and others, 2013, 42 CLC (HCD)
....still in employment of the Petitioner (as reflected in the Timeline Table below) alleging that under section 4(7) and (8) of the Act each of them has become a permanent employee of the Petitioner company. Each such application in the nature of a plaint spelt out the initial engagement of each applic......Orders of Stay as initially granted are necessarily recalled and vacated. There are no Orders as to costs. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 551 ......reward either directly or through a contractor to do any skilled, unskilled, manual, technical or clerical work whether the terms of employment be expressed or implied and for the purpose of any proceeding under this Ordinance in relation to an industrial dispute includes a person who has ..Category: Labour and Industrial Law | Date: 28 Jul, 2013 | Hits: 7
Younusuzzaman (Badal) Vs. State and another, 2013, 42 CLC (HCD)
................Petitioner Vs. The State and another………………..............Opposite parties Judgment July 25, 2013. Result: The Rule is discharged. A company being a juristic person, all its deeds and functions are the result of the acts of Managing Dire...... time of issuance of the Rule is hereby vacated. Communicate a copy of this judgment to the court concern immediately. Borhanuddin J.-I agree. Ed. This Case is also Reported in: ......Kader J. - This Rule was issued upon an application filed by the accused-petitioner under section 561A of the Code of Criminal Procedure calling upon the opposite parties to show cause, as to why the proceeding of Sessions Case No.227 of 2009 arising out of C. R. Case No. 766 of 2008 under Section 1..Category: Criminal Law | Date: 25 Jul, 2013 | Hits: 140
Sarwar Hossain Moni (Md.) Vs. State and another, 2013, 42 CLC (AD)
....egal notice to the accused on 22-6-2008 by registered post with acknowledgement by making demand of the payment of the said amount only, but the accused in spite of receipt of the notice did not take any step 3 to pay the amount of the dishonourned cheque within fifteen days and th......rned Additional Metropolitan Sessions Judge rejected the application and framed charge against the accused-petitioner under section 138 of the Act, 1881 and fixed the dates for trial. 6. At that stage of the proceedings, the accused-petitioner filed two separate applications before the High Cou......al Metropolitan Sessions Judge rejected the application and framed charge against the accused-petitioner under section 138 of the Act, 1881 and fixed the dates for trial. 6. At that stage of the proceedings, the accused-petitioner filed two separate applications before the High Court Division u..Category: Criminal Law | Date: 24 Jul, 2013 | Hits: 8
Zahidul Islam (Md.) Vs. Md. Kamal Hossain and another, 2013, 42 CLC (AD)
....e case may be, to the holder in due course of the cheque' within thirty days of the receipt of the notice given under clause (b) of the proviso to section 138. But the legislature has not created any absolute bar in filing a petition of complaint before expiry of thirty days of the receipt of th......irected to proceed with the trial of the Sessions case in accordance with law and dispose of the same expeditiously. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 180. ......int Sessions Judge), Additional Court for disposal. The respondent filed an application before the High Court Division under section 561A of the Code of Criminal Procedure (the Code) for quashing the proceedings of the Sessions case in question, mainly, on the ground that statutory notice demanding ..Category: Others, Procedural Law | Date: 23 Jul, 2013 | Hits: 9
Afazuddin Fakir (Md.) Vs. MH Rahman and others, 2013, 42 CLC (HCD)
....iew of the plaint as contemplated under Order VII, rule 11 of the said Code, because it is a miscellaneous proceeding but not a suit. In the aforesaid miscellaneous proceeding the Court will not draw any decree which contemplated in subsection (2) of Section 2 of the said Code, hence, the Court......d with the Miscellaneous Case in accordance with law. Send down the lower Court records with copy of this judgment at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 581 ......failure of justice in not considering that the pre-emption case does not come within the purview of the plaint as contemplated under Order VII, rule 11 of the said Code, because it is a miscellaneous proceeding but not a suit. In the aforesaid miscellaneous proceeding the Court will not draw any dec..Category: Property Law | Date: 17 Jun, 2013 | Hits: 4
Wadud Mollah (Md.) Vs. Md. Nayem and Another, 2013, 42 CLC (AD)
....ne 17, 2013. Result: This petition is disposed of with observations. Discretionary power of the High Court Neither the accused has any right to claim bail nor the Court has uncontrolled power to enlarge him on bail when it is non-b......h the above observations. Let a copy of this judgment be communicated to the learned Judges of the High Court Division. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 93. ......wise, the course of justice may be frustrated. That cannot be allowed. The Judge must also remember that the purpose of allowing an anticipatory bail is to give the applicant a temporary respite in a proceeding which is apparently commenced not for securing justice but for some collateral purpo..Category: Criminal Law | Date: 17 Jun, 2013 | Hits: 3
Monowara Begum Vs. Government of Bangladesh others, 2013, 42 CLC (HCD)
....fication in such circumstances since the “অর্পিত সম্পত্তি প্রত্যার্পন আইন, ২০০১ (Act XVI of 2001) imposed restriction to consider any of the matter after publishing the property in the gazette notification for judicial considerati......granted earlier by this court is hereby recalled and vacated. Send down the Lower Court's Records at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 476. ...... decree passed in Title Suit No. 351 of 1975 is forged and collusive. Mokshed Ali Howlader husband of Monowara Begum used to possess the suit land by taking lease from the-authority. There was a proceeding under section 144/145 of the Code of Criminal Procedure in respect of the suit land but t..Category: Civil Law, Property Law | Date: 16 Jun, 2013 | Hits: 2
Moulana Development Co. Limited Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
.... Jurisdiction) Present: AFM Abdur Rahman J Mohammad Ullah J Moulana Development Co. Limited, 980/Access road, Agrabad Chittagong represented its Managing Director Muhammad Abdul Quader Zilany…....Petitioner Vs. 1. National Board of Revenue, NBR Building, Segunbagicha, Dhaka, repr......ture is aware of the fact that the Advance Income Tax not being a substantive tax became merge with the regular assessment and becomes a past and closed transaction, which having been examined at the stage of regular assessment by the concerned DCT, the same is not opened to re-examination without t......e Income Tax Ordinance 1984 does not debar the Taxes authority from invoking its power available under the provision of section 117A of the Income Tax Ordinance 1984, nor there is any bar to initiate proceeding under the provision of section 117A in the case of concluded assessment relating to the a..Category: Fiscal/Taxation Law | Date: 12 Jun, 2013 | Hits: 86
Golam Rasul Belal Vs. Habibullah Shakir and another, 2013, 42 CLC (AD)
.... dishonor of the cheque is to give an opportunity to the drawer to make the payment within the stipulated period, so that it will not be necessary for the payee to proceed against the drawer, in any criminal action, even though the bank dishonoured the cheque. Accused did not deny that he ......t, 1881, now pending in the Court of Metropolitan Magistrate, Dhaka shall proceed in accordance with law. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 58. ......ce within 15 days from the date of the receipt of information of the return of the cheque, non-discloser of the date of service of notice in the complaint petition cannot be a ground for quashing the proceeding…….(20-22) Case Referred to- Abdul Quader Chowdhury Vs. Stat..Category: Criminal Law | Date: 11 Jun, 2013 | Hits: 10
Sahab Uddin (Md.) Vs. State and another, 2013, 42 CLC (HCD)
.... in clause (a) of sub-section (2) of section 123 A of the Act, 1881 that when a cheque is crossed "account payee" shall cease to be negotiable means it cannot be negotiated or encashed with any other person except the person in whose favour the same was issued. To make it clearer, a crosse......ce during the trial. In view of the above, we find no merits in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 86. ......istinction between crossed cheque "account payee" or cheque of other kind such as bearer cheque we ordinarily mean. Thus, we find that section 123A of the Act, in no way, creates any bar in proceeding with a case under section 138 of the Act, 1881. In other words, there is no nexus of sect..Category: Civil Law | Date: 11 Jun, 2013 | Hits: 14
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