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Grameen Telecom Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....er section 83(1) and 79 of the Income Tax Ordinance, 1984 conducted hearing through its authorized representative Mr. Mahbubur Rahman, ITP before the DCT concern. But the DCT concern upon disallowing some claimed expenditure assessed the income of the Assessee-applicant at a different higher amount....... 1) Whether on the facts and in the circumstances of the case, the learned Tribunal was legally justified in dismissing the appeal without affording an opportunity of the applicant to confront the uncalled for tracing of out of one Mr. Nazmul Islam in place of Nazrul Islam. 2) Whether on the fac......o be admitted and heard on merit by the Commissioner of Taxes (Appeal), immediately. However, there shall be no order as to costs. Mohammad Ullah J. -I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 5 Jun, 2013 | Hits: 86
Bimol Rosario Vs. Barbara Rosario and others, 2013, 42 CLC (HCD)
.... a satisfactory conclusion which Expert’s Opinion does not. Thus Expert’s Opinion is not binding upon the Court. The Court itself can compare any signature or LTI of any concerned person under section 73 of the Evidence Act and come to a decision in accordance with law. In this...... matter both the Court s below rightly ignored the expert's opinion. Mr. Moudud Ahmed further points out that at the trial the defendants miserably failed to examine any witness to prove their so-called deed of gift which raised a serious question of doubt as to the genuineness of the deed of gi......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. ..Category: Civil Law, Evidence Law | Date: 22 May, 2013 | Hits: 3
ABSCO Limited Vs. Artha Rin Adalat No.2, Dhaka & another, 2013, 42 CLC (HCD)
.... sum of Taka 4, 02, 27,750 on the averments made in the plaint that the petitioner No.1company on 28-6-2007 applied to the respondent No. 2 for financial assistance for installing water cooled compressor and other machineries in their establishment. The respondent No. 2 sanctioned a lease finan......ook any step nor filed hazira or written statements but remained absent. The petitioner having thus being failed to file written statements and found to have been absent on the date when the case was called for hearing the court proceeded with the ex parte hearing and decreed the suit ex-parte vide ......charged without any orders as to costs.' Communicate the judgment to the court concerned at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 9. ..Category: Corporate Law, Others | Date: 15 May, 2013 | Hits: 8
Moklesuddin Ahmed and another Vs. Rezia Khatun and others, 2013, 42 CLC (HCD)
....District Judge, 1s Court, Manikganj for declaration of title in the suit property and for further declaration that the RS record of the suit property in the name of the defendant No.9 and the predecessor of defendant Nos.1-8 are illegal, collusive and not binding upon the plaintiffs. On 3-5-2001 the......ase in hand. Therefore, we are inclined to re-admit the instant appeal to its original file and number. Therefore, the order of dismissal of the appeal for non-prosecution dated 28-1-2013 is hereby recalled and vacated and the appeal be readmitted to its original file and number. The offic......cation for re-admission of the instant appeal. Mr. Guha very candidly submitted that if the appeal is not re-admitted to its original file and number the appellant-petitioners will suffer irreparable loss and injury and also to be non-suited against his right to the property and will deprive from th..Category: Constitutional Law | Date: 5 May, 2013 | Hits: 4
Sheikh Shahadat Hossain (Md.) Vs. National Board of Revenue, and others, 2013, 42 CLC (HCD)
....6-6-2007 passed by the Tribunal. 4. In Customs Appeal No.25 of 2008, the Appellant, Mr. Salahuddin Ahmed, proprietor of M/s Friends International, Bangshal Road (1st Floor), Dhaka-1100, imported some 'PVC Floor Covering' from India under PSI Scheme being covered by LC No.1622 -06-01-006......ated 24-4-2006. Being aggrieved by this Adjudication Order, the appellant-importer preferred an appeal before the Customs, Excise and Vat Appellate Tribunal, Dhaka (respondent No.2) (hereinafter called "the Tribunal") under section 196A of the Customs Act, 1969 ("the said Act&quo......vision in view of sub-section (3) of Section 196G of the said Act. Send down the record of the lower authority. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 522 ..Category: Fiscal/Taxation Law | Date: 25 Apr, 2013 | Hits: 2
.... order No. 252 dated 01.04.2003 passed by the Commissioner of Customs, Chittagong.
2. Facts giving rise to the appeal, in brief, are that the proforma-respondent M/S Dysin Chemical Ltd. imported some finishing agent for textile industries from Taiwan. The appellant, a pre-shipment inspection ag......the Commissioner of Customs, Chittagong is set aside.
Communicate the judgment and send down the records.
Mohammad Bazlur Rahman J. - I agree.
Ed.
This Case is also Reported in:
...... Customs authority issued notice dated 12.01.2003 asking the appellant to show cause as to why action should not be taken against it for certifying wrong H. S. Code against the imported goods causing loss of revenue to the Government. The appellant by letter dated 26.01.2003 replied the notice asser..
Category: Fiscal/Taxation Law | Date: 24 Apr, 2013 | Hits: 186
ABM Mohiuddin Chowdhury Vs. Anti-Corruption Commission and others, 2013, 42 CLC (HCD)
....r under section 561A of the Code of Criminal Procedure in the garb of writ jurisdiction. If the High Court Division feels to exercise its writ jurisdiction there must have been good and sufficient reason to by-pass the alternative remedy provided by the statute. The writ jurisdiction is mean fo...... Writ Petition No.5799 of 2008 Judgment Farah Mahbub J.— In this Rule, issued under Article 102 of the Constitution of the Peoples Republic of Bangladesh, the respondents have been called upon to show cause as to why the proceedings of Double Mooring Police Station Case No.7 ......te of receipt of the copy of thus order. The Court concern is to decide the prayer for bail, if so made, in accordance with law. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 537 ..Category: Anti-Corruption Laws, Constitutional Law | Date: 4 Apr, 2013 | Hits: 4
Rear Admiral M. Nurul Islam, NCC, PSC (Retd.) Vs. State, 2013, 42 CLC (HCD)
....howdhury Vs. The State, 28 DLR (AD) (1976) 38; Ali Akkas Vs. Enayet Hossain and others, 17 BLD (AD) (1997) 44; Alauddin and others Vs. The State 4 BLD (HCD) 75. Result: The Rules are made Absolute. Lawyers Involved: Mohammad Mehedi Hasan Chowdhury with Sheikh Fazle Noor Taposh an......ials forwarded the specification for purchasing Frigate to the Director General of Defence Purchase (DGDP), after obtaining Government approval, as part of their official duties. Thereafter, the DGDP called an international tender and performed the initial scrutiny and forwarded a list of 24 bidders......efore issuance of the work order and accused No.2 on 26.6.1996 recommend to purchase of the Frigate. The accused persons acting in collusion to each other brought this frigate, which caused financial loss at about Tk. 447.00 crores more or less. 9. Later the Informant Mir Md. Joynul Abedin Shib..Category: Anti-Corruption Laws | Date: 24 Feb, 2013 | Hits: 82
Amir Hossain Sowdagar Vs. Md. Harunur Rashid and others, 2013, 42 CLC (AD)
....om the date of its execution, the defendant shall handover the up-to-date rent receipts, holding receipts, the electricity bills and other bills for water, gas etc. and also the vacant possession of the house and on settlement (মোকাবিলা) of shop's dis......this case. 17. In F Edridge Vs. RD Sethna, 60 IA 368, the question was whether or not the terms of the agreement as to payment of costs and writing of the letters constitute what are often called conditions precedent, that is, promises which must be performed by the money under the a......y;forming his promise and in such eventuality the contract becomes voidable at the option of the party so prevented and the party so prevented is entitled to compensation from the other party for any loss which he may sustain in consequence of non-performance of the contract. The reason is that one ..Category: Contract Law | Date: 20 Feb, 2013 | Hits: 42
Abdul Wahab (Md.) Vs. State & another, 2013, 42 CLC (HCD)
....ebut presumption Under the provisions of section 27(2) an accused shall have to rebut presumption about the allegation and explain his position regarding the acquisition of properties disclosing sources of income. Mere denial of allegation can not be taken into consideration in the instant proc......been well settled by our apex Court in the cited case decisions referred to above. Since there is no legal bar to proceed with the impugned special case, the proceedings of the Special Case cannot be called in question under section 561A of the Code of Criminal Procedure. 10. Having due regard ......h the Special Case in accordance with law. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 382. ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Feb, 2013 | Hits: 6
Abdullah-al-Noman Vs. State and another, 2013, 42 CLC (HCD)
....accused-petitioner alleging, inter-alia, that the Government on receipt of the information and after making preliminary enquiries became satisfied that the petitioner was in possession of pecuniary resources or properties which were disproportionate to his known source of income. Thereafter, on the ......cial Tribunal No.2 cancelled the bail of the accused-petitioner for his abscondence from the proceedings and framed charge against him under section 4(2) of the Anti-Corruption Act, 1957 (hereinafter called the Act). Thereafter, the record of the case was against transferred to the Court of learned ...... trial of the case in accordance with law. Let a copy of this judgment be transmitted to the concerned court below at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 156 ..Category: Anti-Corruption Laws, Criminal Law | Date: 24 Jan, 2013 | Hits: 8
Asaduzzaman Shahid Khan Vs. National Tea Company Ltd and others, 2013, 42 CLC (HCD)
....the 33rd Annual General Meeting (AGM) of the company was held on 29-7-2011, election for one vacant post of a direction was scheduled to take place on that date. But election could not be held due to some disagreements; there were two candidates for one vacant post, namely, the petitioner and one Su......ost will be borne by the company: Let a copy of the order be send to the Registrar of the Joint Stock Companies arid Firms. Ed. This Case is also Reported in: 18 BLC (HCD) (2013)110. ......he 34thAnnual General Meeting upon condoning delay; unless permission is given by this Hon'ble Court the petitioner as well as the company shall be gravely prejudiced and shall suffer irreparable loss and injury. 3. The learned Advocate Mr. Kamal ul Alam alongwith Mr. Mohammod Hossain, Advo..Category: Company Law | Date: 9 Jan, 2013 | Hits: 13
Muzibul Haque (Md.) Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....ut any order as to costs. The order of stay granted earlier by this Division at the time of issuance of the Rule is hereby recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 138 ......ed being not maintainable. In the result, the Rule is discharged without any order as to costs. The order of stay granted earlier by this Division at the time of issuance of the Rule is hereby recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 65 DLR (H......,000 (one crore seventy thousand) payment of instalment started from 13-11-2007. Due to natural disaster AILA and exportation restriction imposed upon all the products there occurred a huge loss in his business which the petitioner informed repeatedly to the respondent No.2, Bank. The..Category: Banking Law | Date: 6 Dec, 2012 | Hits: 3
Amanullah (Md.) and other Vs. Abdul Aziz and others, 2012, 41 CLC (HCD)
....ecific decision in respect of fixing seniority of the non-cadre family planning officers appointed after 1985 at the time of their encadrement in keeping with the Seniority Rules, 1983. In doing so if the government comes to a wrong decision by interpretation of Seniority Rules, 1983 in its own...... petition got full relief as prayed for as evident from the judgment and order of High Court Division . Nowhere in judgment of the writ petition a single word has been discussed or found about the so called contention of present contempt petitioners who were added respondents in the said writ p...... With the above observations and directions this Rule is disposed of. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 485. ..Category: Constitutional Law, Contempt of Court Law | Date: 5 Dec, 2012 | Hits: 4
Nur Hossain alias Ladu Vs. State, 2012, 41 CLC (HCD)
....mine him now he has taken the plea that examination of the said Magistrate is necessary………(9) Explanation and assertion by the learned Judge is not only surprising; but it also shows the inefficiency and in capability of the said Judge to perform the judicial work. If ......nd in capability of the said Judge to perform the judicial work. If explanation of the learned Judge is accepted, then it is clear that he refrained himself to perform his judicial task under so called pressure and he failed to over come the said situation as a Judge………&hel...... Affairs, Government of Bangladesh and Registrar, Supreme Court of Bangladesh at once. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 474. ..Category: Criminal Law | Date: 2 Dec, 2012 | Hits: 3
Advocate Taimur Alam Khondaker Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....am Khondaker.........................Petitioner Vs. Bangladesh and others...................Respondent Judgment November 29, 2012. Result: The Rule is made absolute. Voluntary Social Welfare Agencies (Registration and Control) Ordinance, (Ordinance...... Writ Petition No. 8987 of 2012. Judgment Farah Mahbub J.- In this Rule, issued under Article 102 of the Constitution of the People's Republic of Bangladesh, the respondents have been called upon to show cause as to why the impugned Memo No.বাজাবস/নথি-১/২০১à......y;tration authority, as per the Constitution of the Federation. There will be no order as to costs. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 139 ..Category: Administrative Law | Date: 29 Nov, 2012 | Hits: 6
Esrarul Huq Chowdhury Vs. Md. Amir Hossain, Advocate and another, 2012, 41 CLC (AD)
.... Supreme Court of India in a number of decisions reiterated that "misconduct" would cover any activity or conduct which his professional brethren of good repute and competency would reasonably regard as disgraceful or dishonourable. The scope of "misconduct" is not restricte......or the records. The amendment petition accordingly formed part of the original complaint. The records of objection Case No.235 in respect of Mouza Ramnagar JL No.76 PS Dagonbhuiyan, District Feni was called for from the Office of Assistant Settlement Officer, Dagonbhuiyan, Feni for proper adjudicati...... of the complainant-appellant and appeared before the Assistant Settlement Officer and relinquished the right of the appellant in writing as a result of which the objection case was dismissed causing loss and damage to the appellant and as such he committed gross professional misconduct on 03.06.199..Category: Others | Date: 28 Nov, 2012 | Hits: 23
Mohammad Ullah Ashraf Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....ef, are that the then Nikah Registrar of Kadla union area Md. Abdur Rab since deceased had filed an application on 30.4.2007 for granting license of Nikah Registrar for the same area in favour of his son Mohammad Ullah Ashraf (the writ petitioner) stating that he was unfit to perform his duty becaus......he writ petitioner (annex-E). In the meantime, father of the writ petitioner Md. Abdur Rab died. During the matter was pending, the Muslim Marriage and Divorce (Registration) Rules, 2009 (hereinafter called the Rules, 2009) came into force on 10.8.2009 repealing the previous Rules i.e. Muslim Marria......thout any order as to cost. The order of stay granted at the time of issuance of the Rule is vacated. Mohammad Bazlur Rahman J. I agree. Ed. This Case is also Reported in: ..Category: Civil Law | Date: 28 Nov, 2012 | Hits: 109
Giasuddin-al-MamunVs.State and another, 2012, 41 CLC (HCD)
....h;For the Opposite-Party No. 2. Criminal Revision Case No.01 of 2013. Judgment Abdul Awal J.- In this revision application two crucial questions are involved. (i) Whether the proviso of section 188 of the Code of Criminal Procedure is to be followed to proceed with the ...... 2009, so far the petitioner is concerned, should not be set-aside and/or such other or further order or orders passed as to this Court may seem fit and proper. 5. Record of the case need not be called for. 6. This Rule is made returnable within 2(two) weeks from date. Md. Faruqu......ceeding is unwarranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 41 ..Category: Criminal Law | Date: 27 Nov, 2012 | Hits: 5
Jamila Khatun Vs. State, 2012, 41 CLC (AD)
....riminal Miscellaneous Case No.29242 of 2009 summarily rejecting an application filed by her under section 561A of the Code of Criminal Procedure (the Code). 2. On 14-7-2007, one Hafizul Islam, son of Md. Wahed Mondal @ Ohid of village Nawpara, Police Station Mirpur as informant lodged a writ......d the 11th day of October, 2009 passed by the High Court Division in Criminal Miscellaneous No.29242 of 2009). Judgment Md. A Wahhab Miah J.- In this petition, the accused-petitioner has called in question the order dated the 11th day of October, 2009 passed by a Division Bench of the ......m. In view of the above, we do not find any merit in the leave petition. Accordingly, the leave petition is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 223. ..Category: Criminal Law | Date: 26 Nov, 2012 | Hits: 9
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