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Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......ion of a charge-sheet after the initial investigation is completed, is the result of a "re-investigation" or a "further investigation" is a matter of semantics. The question that may be posed is whether or not there would be any prejudice if instead of calling it r......ppeal is directed against the judgment and order dated 18-8-2004 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.9556 of 2004 discharging the Rule. 2. The facts relevant for disposal of the case are that on 20-2-2001 the petitioner as informant lodged a F..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......Taxes Zone-7, 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh..……………….....Respondent Judgment September 10, 2014 Result: The questions formulated for determination are answered in the negative and in favour of asses......14 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether, in the facts and on the circumstances of the case, the Tribunal under 159(2) was judicious in maintain..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......e Government.
3. It appears that the land sought to be released or derequisitioned was acquired in LA Case No.122/60-61. It is the contention of the writ petitioners that though the land in question was acquired long back, it was not utilized by the Government. The land in question and som...... acre at Mouza-Dhanmondi under Dhanmondi Police Station appertaining to CS Plot No.192 and SA Plot No.868 under CS Khatian No.189 and SA Khatian No.2/A, acquired in LA Case No. 122/60-61.
2. The facts for the purpose of disposal of this appeal, in a nutshell:
The writ petitioners, Mosammat..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Second Twelve-storied Building, Segunbagicha, Dhaka.……………….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assesse......8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, on the facts, and in the circumstances of the case, the Tribunal was justified, legally, under section..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ear 2005-2006 and Income Tax Reference Application No. 189 of 2010 is related to assessment year 2006-2007. 4. All the instant Income Tax Reference Applications have raised the similar and identical question as to the scope of the power available under the provision of section 35(4) of th......ssessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of asses......014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the facts and in the circumstances of the case in the absence of any finding that the applicant has not ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
...... civil petition for leave to appeal is directed against the judgment and order dated 15-5-2011 passed by the High Court Division in Writ Petition No.4717 of 2010 making the Rule absolute.
2. The facts relevant for the purpose of disposal of this civil petition for leave to appeal, in a nut..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
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: ......ction 82BB(3) of the Income Tax Ordinance 1984 has allowed the provision of section 93 of the Income Tax Ordinance 1984 to be applicable against the deemed finalization of tax liability is a separate question to be decided in a properly constituted writ petition. But in the instant case it appears t......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
.... 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.
......tead, filled earth and also dispossessed defendant PTI and make boundary wall. It is also the case of defendant that they tried to evict the plaintiffs but they did not proceed further. The aforesaid facts i.e. digging of ponds, construction of homestead and filling of earth cannot be done in hiding..
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: ......, C.G.O. Building-2(2nd Floor), Agrabad, Chittagong-4100………………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assesse......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: ......y Nagor (2nd Floor), Dhaka…………………………………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of ......n the negative and in favour of assessee. The question Nos. 1, 2 and 4 are not required to be answered. Questions formulated for determination: 1. In the circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench, 05, Dhaka was justified estimating profes..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 ......y of the people spent from the public exchequer cannot be misused at the whims and sweet wills of the accused-petitioner and others for their illegal gains and benefits…......(19 Disputed questions of fact cannot be decided invoking the jurisdiction under section 561A of the Code and it ......relied on the decision in the case of State Vs. Niren Das Gupta reported in 1957 Criminal Law Journal page 124 (Volume 58 CN 40) (Calcutta High Court). Mr. Khan lastly submits that from the attending facts and circumstances of the case, that the accused-petitioner who received the work order as prin..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ef: Application No. 187 of 2013. Judgment A.F.M. Abdur Rahman J.— All these Income Tax Reference Applications have been taken together for hearing analogously as the same involved the identical question of law and facts and now disposed off by this single judgment albeit separately. ................Assessee-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of asses......3. Judgment A.F.M. Abdur Rahman J.— All these Income Tax Reference Applications have been taken together for hearing analogously as the same involved the identical question of law and facts and now disposed off by this single judgment albeit separately. 2. Income Tax Reference A..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......s. The Commissioner of Taxes, Taxes Zone-02……………………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. ......ee. Questions formulated for determination: In Income Tax Reference Application No. 303 of 2013 and Income Tax Reference Application No. 302 of 2013: 1. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority..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. ...... 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. ...... is directed against the judgment and order dated 5-4-2011 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.20704 of 2010 making 5 the Rule absolute. 2.The facts relevant for disposal of the instant criminal petition are that one Kohinoor Begum, daughter o..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)
....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: ......f goods’ a “deducting authority” to deduct the AIT. In this sense the taxes department treated the consumer of gas, paying on account of gas bill, to be the deducting authority. But question may arise that since the consumer is not paying direct to the gas company, does the liabili......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)
....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: ......be declared to be without lawful authority and of no legal effect and/or why such other or further order or orders should not be passed as top this court may seem fit and proper. 2. The relevant facts for disposal of the Rule ,inter alia, are that the petitioner made an application to be appoin..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......:
The appeal succeeds.
Disputed Questions of Fact and Jurisdiction of High Court Division
Classification of imported goods and assessment thereon by the Customs Authority are disputed questions of fact which could not be resolved in the writ jurisdiction.
The High court Division......y the appellants, is directed against the judgment and order dated 4-1-2000 passed by a Division Bench of the High Court Division in Writ Petition No.287 of 1995 making the Rule absolute.
2. The facts leading to the filing of this appeal, in a nutshell, are:
The respondent opened Letter of..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......Building, Segunbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assesse......plication is allowed.The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......e by hanging. However, the High Court Division elaborately discussed the medical evidence which clearly pointed to the victim having been done to death by throttling.
18. With regard to the question of presence of the accused in the house where his wife, the victim died, the High Cour......ce No. 150 of 2005 with Criminal Appeal No. 4256 of 2005 and Jail Appeal No.1180 of 2005 rejecting the reference and dismissing the appeals, altering the conviction and sentence.
2. The relevant facts, for disposal of the case, are that the deceased Kohinoor was married with accused Mahabur She..
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 ......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 ......not be sustained inlaw. 17. On the other hand, Mr. M Qumrul Huq Siddiki, learned Advocate appearing on behalf of the opposite parties submits learned District Judge after proper discusses at the facts and circumstances of the case found prima facie arguable case in favour of the defendant No. 1..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
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