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Ali Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (AD)
....he High Court Division, accordingly, the appeal is dismissed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243. ......he High Court Division, accordingly, the appeal is dismissed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243. ......2001 passed by a Division Bench of the High Court Division in Reference Application No.43 of 1997 rejecting the reference. 2. The facts of the case, in brief, are that the appellant filed return for the assessment year 1991-92 showing gross profit at the rate of 11.77%. Notice was served upon h......neral appearing on behalf of the respondent submitted that the High Court Division on perusal of the materials on record has rightly held that no question of law has been raised before it because the determination of the rate of gross profit is not a question of law. In support of her contention she..Category: Fiscal/Taxation Law | Date: 5 Jan, 2014 | Hits: 11
BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)
....e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48 ....... Mr. Asaduzzaman, learned Advocate, appearing for the defendant-appellant, submits that, the impugned judgment is totally a wrong judgment as the learned Judge failed to consider that it is cardinal principle of law that plaintiff is to prove his case but learned Judge did not at all considered the......e defendant, directed against judgment and decree dated 25-9-2011 passed by the learned Joint District Judge, 1st Court, Dhaka decreeing Title Suit No. 6726 of 2008. 2. Plaintiff instituted the aforesaid suit praying for decree as: (a) for a decree of Taka 6,90,13,116.90 (six crore ninety ......e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48 ..Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0
Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)
...." The above view supports the views we have expressed in the preceding paragraphs. 21. In M. Amir Khan (supra), the question was whether a review petition is available in the absence of any guiding principles. The facts are that, five review petitions were filed under Article 161 of Pakist......tion of the judiciary is to do justice between the parties who bring their causes before it. If the primary function of the Court is to do justice in respect of causes brought before it, then on principle, it is difficult to accede to the proposition that in the absence of specific provisi......and order dated 17-9-2013 passed by the Appellate Division in Criminal Appeal Nos.24-25 of 2013) Judgment Surendra Kumar Sinha J. - These petitions under Article 105 of the Constitution are for review of the judgments of this Division in Criminal Appeal Nos.24 and 25 of 2013. The former ap......zzare. It is, therefore, necessary to apply the principles of logic, both deductive and inductive, particularly in excluding from consideration facts and circumstances which are not relevant for determination of issues raised. ("The Role of Logic" in Reed Dickerson's 'The Inte..Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15
....y;ever, without any order as to costs. BLA Case No. 1534 of 2011 pending before the First Labour Court, Dhaka is hereby quashed.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 313
......y;ever, without any order as to costs. BLA Case No. 1534 of 2011 pending before the First Labour Court, Dhaka is hereby quashed.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 313
......Law Act (XLII of 2006) Sections 202(21) & Sections 317(4)
Power Invested to Labour Court—
There is a Distinction between the Election of a Collective Bargaining Agent and Election for the Office Bearers of a Trade Union—
Labour Court has not been invested with any powe......ion by the Director of Labour praying permission to cancel registration of a trade union;
Section-202(21)
Adjudication of election dispute relating to determination of collective bargaining agent;
Section-211 (5)(6)
&..
Category: Labour and Industrial Law | Date: 18 Nov, 2013 | Hits: 5
Golam Sarwar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....ke necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ......ke necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ...... Result: No answers to questions (b) and (c). The appeals are remanded to the Tribunal to decide part of question (a) in the light of observations made in the judgment. Questions formulated for determination: (a) Whether on the facts and circumstances of the case, the learn......No answers to questions (b) and (c). The appeals are remanded to the Tribunal to decide part of question (a) in the light of observations made in the judgment. Questions formulated for determination: (a) Whether on the facts and circumstances of the case, the learned Appellate Tr..Category: Fiscal/Taxation Law | Date: 14 Nov, 2013 | Hits: 4
....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.
......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.
......one 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 from the intended buyer, there by, giving a reasonab......or the parties, perused the application, affidavit-in-opposition along with supplementary affidavits filed by the parties and the
annexures appended thereto.
14. The moot questions for determination and disposal of this Rule, firstly, is whether any illegality or irregularity has been..
Category: Others, Procedural Law | Date: 8 Oct, 2013 | Hits: 8
Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ...... be a later determination by another tribunal (see R Postmaster General. Ex p. Carmichael [1928] I KB 291), Rv Boycott. Ex p. Keasley ([1939J2 All ER 626. [1939J2 KB 651). Is there any reason in principle why certiorari should not be in respect of a determination where the subsequent condition ......o play in relation to the infringement of any fundamental right guaranteed under Part III of the Constitution. Article 102(2) presupposes the availability of the various writs that may be appealed to for reviewing actions and operations in the public domain. When issues of fundamental rights ar......en's Bench to supervise the exercise of their jurisdiction by inferior tribunals has not in the past been dependent on the source of the tribunal's authority to decide issues submitted to its determination... The earlier history of the writ of certiorari shows that it was issued to..Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2
AA Engineering Limited Vs. University of Khulna, 2013, 42 CLC (AD)
....thout deducting therefrom any amount on account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ......iable to pay the value added tax from its own fund. He further submits that the expression "other taxes on income" followed by "income tax, super tax" must be read by applying the principle of ejusdam generis to mean a direct tax of the kind similar to income tax and super tax an...... 3, 2013. Result: The appeal is allowed. Cases Referred to- Mersy Insurance Company Vs. Hamilton, Fraser and Company [(1987) 12 App Cas 448,419]; Tillmanns and Company Vs. SS Knutsford Co.(1908) 2 KB 358; Dr. Ahmed Husain Vs. Chairman, Bangladesh Telegraph and Telephone Board, Dh......thout deducting therefrom any amount on account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ..Category: Fiscal/Taxation Law | Date: 3 Oct, 2013 | Hits: 28
Government of Bangladesh Vs. Md. Abdul Maleque Miah and 7 anothers, 2013, 42 CLC (AD)
....allowed and the impugned judgment and order is set aside with the observations made in the body of the judgment. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 167 ......so that they can do their job efficiently having no injured feeling. Delay in formal Court proceedings has given rise to a new concept of alternative dispute resolution mechanism. Accepting this principle our Constitution has made provision for Administrative Tribunals in Article 117. Therefore......unal in favour of present respondent No.1 in their respective cases. For the sake of brevity, we would like to state the facts of Civil Appeal No. 87 of 2001 corresponding to Civil Petition for Leave to Appeal No. 1145 of 2000 arising out of Writ Petition No. 2295 of 2000. ......allowed and the impugned judgment and order is set aside with the observations made in the body of the judgment. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 167 ..Category: Administrative Law, Constitutional Law | Date: 17 Sep, 2013 | Hits: 3
ATM Nazimullah Chow¬dhury Vs. State & another, 2013, 42 CLC (HCD)
....eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500. ......n contained in section 71 of the Pakistan Penal Code which prohibits punishing an offender for more than once for the same act which is punishable under two or more definitions. The law and principle contained in section 26 of the General Clauses Act, section 5(4) of the Act (II of 1947) a......l Judge convicted the appellant under section 409 of the Penal Code, 1860 read with section 5(2) of the Prevention of Corruption Act, 1947 and sentenced him thereunder to suffer rigorous imprisonment for 5(five) years and to pay a fine of Taka 21, 00,000 in default, to suffer rigorous imprisonm......resaid. 6. Being aggrieved at and dissatisfied with the impugned judgment and order, the appellant has preferred the instant appeal by surrendering to the trial Court. 7. The only point for determination in the appeal is whether the impugned judgment and order dated 16-11-2008 is sustainab..Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5
....any one, particularly a communal association known as Bangladesh Jamate Islam (BJI), from using religion as a means of exploitation as well as using religion as a political tool and in the process misguiding the people and purporting to subvert the Constitution of the Republic. The petitioners are d......ubvert and overthrow the Constitution of the Republic.
189. BJI on the contrary, not only opposed the birth and creation of the State of Bangladesh founded on the basis of secular and democratic principles, but it is an organization, which systematically sided and aided with the enemy, which im......…Respondents
Judgment
August 1, 2013.
Result:
The Rule is made absolute.
Cases Referred to-
Kusper Vs. Pontikes, 414 US, at 57, 38L Ed 2nd at 266; Whitney Vs. California, 274 US 357, 71 L Ed 1095, 47 S Ct 641 (1927); Brandenbourg Vs. Ohio, 395 US, at 447, 449, 23......ople of Bangladesh, simply because the people successfully exercised their adult franchise and gave mandate to their elected representation to form a Government; thereby exercised their right of self determination. Members belonging to BJI actually sat in the War Cabinet of the enemy, soiled their h..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10
....নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮)
(..to be continued at CLC ID ( 9365 )
......tution and the fundamental tenets of Islam itself.
4. The second limb of their case is that the BJI is opposed to the birth of Bangladesh which was founded on the basis of secular and democratic principles. Members of BJI collaborated with the occupation army in 1971, sat in the war cabinet of ......…Respondents
Judgment
August 1, 2013.
Result:
The Rule is made absolute.
Cases Referred to-
Kusper Vs. Pontikes, 414 US, at 57, 38L Ed 2nd at 266; Whitney Vs. California, 274 US 357, 71 L Ed 1095, 47 S Ct 641 (1927); Brandenbourg Vs. Ohio, 395 US, at 447, 449, 23......treaty between and amongst co-equals and co-inhabitants of the city of Medina. By virtue of the Medina Charter the Muslim and non-Muslim inhabitants of Medina exercised their free will, right of self-determination and formed themselves collectively a community with collective responsibilities toward..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11
....t 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:
......t 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:
......
Vs.
The Commissioner of Taxes, Taxes Zone-3, Ayesha Monzil, 35, Pioneer Road, Kakrail, Dhaka………Respondent
Judgment
July 31, 2013
Result:
The question formulated to determination answered in the affirmative in favour of the department and against the ......he Commissioner of Taxes, Taxes Zone-3, Ayesha Monzil, 35, Pioneer Road, Kakrail, Dhaka………Respondent
Judgment
July 31, 2013
Result:
The question formulated to determination answered in the affirmative in favour of the department and against the assessee-appli..
Category: Fiscal/Taxation Law | Date: 31 Jul, 2013 | Hits: 3
Nur Jahan Akhtar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....ngladesh 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: ......ngladesh 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: ......, Pioneer Road, Kakrail, Dhaka…………………….Respondents (In all the case) Judgment July 31, 2013. Result: The sole question formulated for determination is answered in the affirmative, in favour of the department. Lawye......Road, Kakrail, Dhaka…………………….Respondents (In all the case) Judgment July 31, 2013. Result: The sole question formulated for determination is answered in the affirmative, in favour of the department. Lawyers Involved: ..Category: Fiscal/Taxation Law | Date: 31 Jul, 2013 | Hits: 2
Syed Raihan Hasan Ali Chowdhury Vs. Syed Hamde Ali Chow¬dhury and others, 2013, 42 CLC (HCD)
....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. ......o challenge before the District Judge and any order made by the District Judge is appealable to the High Court, whose decision will be the final………(11) It is a well-accepted principle of interpretation that where different language is used in the same statute different inte...... contained in section 35 as 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, wh......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
Zahir Fakir (Md.) and oth¬ers Vs. Hahma Khatun and others, 2013, 42 CLC (HCD)
....urts records along with a copy of this judgment to the concern Court forthwith for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 240 ......missed. 6. Both the parties adduced oral and documentary evidence at the trial. The trial Court on appreciation of evidence on record dismissed the suit finding the same to be barred by the principle of estoppels, and permission of the Court was obtained for transfer of part of the propert......he Appellate Court— Appellate Court has purposely and intentionally avoided and shifted his responsibility upon the Trial Court which the appellate Court was very much competent to perform. In avoiding such responsibility on the part of the appellate Court was not proper. All the mat......urts records along with a copy of this judgment to the concern Court forthwith for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 240 ..Category: Property Law | Date: 25 Jul, 2013 | Hits: 6
Chow Wen Chang and others Vs. SF Winsome Fashion Ltd. and others, 2013, 42 CLC (HCD)
....The respondent No.3 is directed to pay cost of Taka 50,000 to petition No.1 and Taka 50,000 to petitioner No. 2 within 30 days. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 584. ......y when the cause of actions are inseperable and the cancellation of the fraudulent acts and deeds are inescable consequence of the court's order setting-aside the illegal allotment of shares. The principle exdebito justitiae is applicable in this case and the ends of justice require doing jus&sh...... and was done to secure unlawful gain to petitioner No. 1. Fraud vitiates everything. Besides, in such a case, the corporate veil is to be lifted to find out the real culprits and to undo the misdeed for ends of justice, in order to obviate harassment by dragging the company to multiplicity of proce......The respondent No.3 is directed to pay cost of Taka 50,000 to petition No.1 and Taka 50,000 to petitioner No. 2 within 30 days. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 584. ..Category: Company Law | Date: 24 Jul, 2013 | Hits: 10
Zahirul Islam @ Dipu (Md.) Vs. State, 2013, 42 CLC (AD)
....f the Penal Code. The respondent is directed to set them at liberty at once if they are not wanted in any other case. Ed. This Case is also Reported in: 20 BLC (AD) (2015)129. ......t; have killed the victim but in fact, that they must have killed the victim and the distance from "may" to "must" has to be traversed by reliable evidence. It is fundamental principle of criminal jurisprudence that circumstantial evidence should point inevitably to the......roof of the guilt, in this constriction, question of benefit of doubt favors the accused It is undoubtedly the duty of the prosecution in a case involving capital sentence to place before the court all available witnesses irrespective of their evidence being favourable or unfav......f the Penal Code. The respondent is directed to set them at liberty at once if they are not wanted in any other case. Ed. This Case is also Reported in: 20 BLC (AD) (2015)129. ..Category: Criminal Law, Evidence Law | Date: 20 Jun, 2013 | Hits: 3
Afazuddin Fakir (Md.) Vs. MH Rahman and others, 2013, 42 CLC (HCD)
....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 ......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 ......o. 129 of 2008 (pre-emption) by the Joint District Judge, Court No.1, Rajshahi allowing the application filed by the opposite party Nos.1 and 2 under Order VII, rule 11 of the Code of Civil Procedure for rejection of the Miscellaneous Case, should not be set-aside. 2. The material facts relevan...... rights of the parties with regard to all or any of the matters in controversy in the suit and may be either preliminary or final. It shall be deemed to include the rejection of a plaint and the determination of any question within section 144, but shall not include— a) Any adj..Category: Property Law | Date: 17 Jun, 2013 | Hits: 4
Bimol Rosario Vs. Barbara Rosario and others, 2013, 42 CLC (HCD)
....w are hereby maintained. Let a copy of this judgment along with the lower Court s record be sent down at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 122. ......w are hereby maintained. Let a copy of this judgment along with the lower Court s record be sent down at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 122. ......rd Court, Gazipur in Title Suit No. 100 of 2009 should not be set-aside. 2. Material facts of the case, in brief, are that the opposite party No.1, Barbara Rosario as plaintiff brought the aforesaid Title Suit No. 100 of 2009 in the Court of Assistant Judge, 3rd Court , Gazipur for c......nterest in the suit land and, as such, the suit is liable to be dismissed. 4. The learned Assistant Judge, upon considering the pleadings of the parties framed the following issues for determination:— (i) Whether the suit is maintainable in its present form? (ii) Wheth..Category: Civil Law, Evidence Law | Date: 22 May, 2013 | Hits: 3
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