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Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....Tax Ordinance 1984 and section 31 of the Income Tax Ordinance 1984 wherefrom it appears that the Stock in share dealt in stock market by the Insurance company is exempted from tax but the DCT concern erroneously considered the same without noticing the definition clause of capital gain provided in s......; 25. In view of the aforesaid decision this court is satisfied that the question of allowance of management ..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. ......The trial Court upon assessment of the evidence convicted and sentenced the respondent along with others, although the trial took place in the absence of all the accused persons. 13. However, in view of the fact that the accused respondent did not appear in the trial, and was therefore unable t..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......Act may appeal to the Commissioner (Appeal) within 3 (three) months from the date of communication to him of such decision or order.
12. The assessments order dated 31-1-1995 comes within the purview of section 193 of the Customs Act and, as such, the writ petition filed by the respondent befor..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
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 ......alled Nipun Khela i.e. 1-10, 1-8, Charchari, dice and Howji to be played by the members of general public. He makes no secret that it is his business and the games are a means of generating money. In view of the legal position we have no doubt that Dice and Howji are gambling in that those games are..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....shy;ecution witnesses said that the accused tortured or demanded dowry and the prosecution miserably failed to establish the prosecution story beyond reasonable doubt but the High Court Division most erroneously dismissed the appeals of the petitioner which is liable to be set aside. The learned Adv...... Division has observed that the inability of the accused to prove his alibi in conjunction with his absence from his wife's burial and long abscondance thereafter points to his guilt.
21. In view of the elaborate discussion of the High Court Division on all the relevant matters involved in ..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
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 ......uilding/shops thereon since the time of their predecessors with the knowledge of the defendant No. 1 and all others openly and freely; that in fact the defendant No. 1 filed the above petition with a view to harass them and due to that if the application for temporary injunction is not granted the d..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....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 ...... accused Md Sajjad Ali was talking to 5/6 unknown persons standing on the road. The informant had strong suspicion that accused Md. Sajjad Ali kidnapped her son Shuvon with 5/6 unknown persons with a view to kill him. The informant made a thorough search but did not find out Shuvon and lodged the FI..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....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 ......s on record found prima-facie complicity of any accused person, he shall submit charge-sheet against him. In this case the investigation officer has. found prima-facie case against the petitioner. In view of the above, the High Court Division is justified in maintaining the order of the trial Court ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ......iation of the case and submission of the investigation report. It is the arguments of the appellant before me that in order to lay a trap to nab an accused at the time of commission of any offence in view of the Rule 16 of the Durniti Daman Commission Bidhimala, 2007 (in short, the Bidhimala) prior ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....sed by the Tribunal affirming reopening of the return by the DCT under section 93 of the Ordinance without selection by the NBR and reassessment thereof under section 83A(1)93/84 of the Ordinance are erroneous and are liable to be interfered with. 23. In view of the discussions made hereinabove......section 83A of the Ordinance and rule 38 of the Income Tax Rules, 1984 (the Rules, in short) is that the return must be correct; that the return submitted by the assessee was not correct and, in such view of the matter, the order passed by the DCT and the appellate authorities are lawful and thus, t..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....the Tribunal affirming reopening of the return by the DCT under section 93 of the Ordinance without selection by the NBR and reassessment thereof under section 83A (1)93/84 of the Ordinance are erroneous and are liable to be interfered with. 23. In view of the discussions made hereinabove...... Ordinance and rule 38 of the Income Tax Rules, 1984 (the Rules, in short) is that the return must be correct; that the return submitted by the assessee was not correct and, in such view of the matter, the order passed by the DCT and the appellate authorities are lawful and t..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 ......inal case pending against the petitioner on the selfsame allegations and in that circumstances the imposition of punishment upon the petitioner in the departmental proceeding was illegal in view of section 25(1) of the Government Servants (Discipline and Appeal) Rules, 1985. The learned Ju..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....e had no right, title, interest and possession in the suit land. That the plaintiff has been possessing the suit-land and before him the heirs of Burundi Hawlader possessed the suit land. That due to erroneous recording of the suit land in RS and SA Khatians the plaintiff's title in the suit lan...... 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
....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:
......rom his brother. The said loans were converted into gift i.e. cancellation of indebtedness through gift in the assessment year 2003-2004.
15. In the above facts and circumstances, our considered view is that due to the provisions of section 19(11) of the Ordinance the DCT, the AJCT and the Trib..
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 ......Ga Declaratory and Clarificatory 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-borrow..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....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
......esult:
This rule is disposed of.
Arbitrators have no Jurisdiction over the Court but Court has Jurisdiction over the Arbitration—
The decisions of the arbitration is subject to review by the Court, either at the time of mistake of some rules of the Court or on the application of..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ight, title and possession according to that sole decree since passing of that sole decree. The learned Counsel has argued that in spite of all these evidence the appellate Court below held most erroneously that there was no proof that the land of the original khatian was partitioned by metes a......that the opposite party No.2 being a co-sharer in the case land the application for pre-emption is not maintainable. 5. The trial Court dismissed the case for preemption taking a wrong view that pre-emption was sought for the share of opposite party No.2 who is an admitted co-sharer. ..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
..... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ...... be given for appointment of the receiver in respect of the disputed litchi bagan. 6. Mr. Nasir Uddin Khan, the learned Advocate appearing for the respondents, on the other hand, submits that in view of the pendency of the Partition Suit No.253 of 2012 between the same parties which covers the ..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
.... 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 ...... expect in an extra ordinary case when the Court is convinced that some real injustice, which ought not to have taken place, has really happened and not merely because there could be another possible view or someone has some grievance about the exercise undertaken by the full Court if the authority ..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
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 ......e aspects of the case. 31. The remaining issue is the legitimacy of the child Md. Biman and his maintenance. In consideration of the importance and sensitivity of the issue and the opposite views taken by the courts below, I have carefully perused the materials on record including the evid..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
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