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Anti Corruption Commission Vs. Md. Obaidul Karim and another, 2012, 41 CLC (AD)
....ment and order dated 25.09.2012 passed by the High Court Division in Criminal Miscellaneous Case No.19433 of 2012 be stayed till disposal of the appeal. Ed. This Case is also Reported in: ......ment and order dated 25.09.2012 passed by the High Court Division in Criminal Miscellaneous Case No.19433 of 2012 be stayed till disposal of the appeal. Ed. This Case is also Reported in: .......2012 passed by the High Court Division in Criminal Miscellaneous Case No.19433 of 2012 be stayed till disposal of the appeal. Ed. This Case is also Reported in: ......concerned. 2. The prosecution case, in brief, is that the informant along with other forces were on patrol duty, on 27.02.2007, at Kalabagan area, Dhaka, when they came to know, from a reliable source, that one Jeep was kept in the custody of one Md. Abdus Salam, son of late Hasen, of Building..Category: Anti-Corruption Laws | Date: 4 Nov, 2012 | Hits: 611
Abdur Razzaque Chowdhury and others Vs. Artha Rin Adalat and others, 2012, 41 CLC (AD)
....e executing Court to give certificate of ownership to the decree-holder-Bank in case it applies for such ownership in the circumstances as contemplated therein. Sub-section (8) has stipulated that no tax and registration fee would be necessary in case a certificate is given under sub-section (7) and......interfere with the impugned judgment and order passed in Writ Petition No.5889 of 2008. In view of the above, both leave petitions are dismissed. Ed. This Case is also Reported in: ......d judgment and order passed in Writ Petition No.5889 of 2008. In view of the above, both leave petitions are dismissed. Ed. This Case is also Reported in: ......interfere with the impugned judgment and order passed in Writ Petition No.5889 of 2008. In view of the above, both leave petitions are dismissed. Ed. This Case is also Reported in: ..Category: Civil Law | Date: 18 Oct, 2012 | Hits: 159
Mayor, Dhaka City Corporation Vs. Dhaka Metropolitan Rickshaw Samity, 2012, 41 CLC (HCD)
....ion North and South and (5) the Inspector General of Police immediately on their appropriate addresses. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 518. ......ion North and South and (5) the Inspector General of Police immediately on their appropriate addresses. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 518. ......nbsp; ......n be considered as a vehicle but it is an unique type of vehicle rarely available in any other country in the world, particularly, the present 21st century. This kind of vehicle is might be only source of income for a huge numbers of poor people and it is inhuman for a puller but helpful a..Category: Administrative Law, Civil Law | Date: 17 Oct, 2012 | Hits: 3
Moudud Ahmed Vs. Anti-Corruption Commission and another, 2012, 41 CLC (HCD)
....low:— "6. The appellant received the said notice in jail custody but did not have any access to his records and papers and did not have any opportunity of consultation with his income tax adviser and lawyers for preparing a statement of assets pursuant to the direction made in the sa......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: 17 BLC (HCD) (2012) 778. ......ies Judgment October 7, 2012. Result: The Rule is discharged. Cases Referred to- Anti-Corruption Commission Vs. Mohiuddin Khan Alamgir, 62 DLR (AD) 290; MA Hasham Vs. State, 17 BLC 136; Anti-Corruption Commission Vs. Shamima Begum, 62 DLR (AD) 277; Salma Shahadat Vs. S......ment, the accused-petitioner has been prosecuted for submitting false and baseless statement which is punishable offence under section 26(2) and also for possessing property disproportionate to known source of income under section 27(1) of the Anti-Corruption Commission Act, 2004. According to the a..Category: Anti-Corruption Laws | Date: 7 Oct, 2012 | Hits: 95
Orascom Telecom Bangladesh Ltd Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....time when VAT for the services becomes payable. Since no service has been provided by renewal of license no VAT is payable. ........... (17) Petitioner not supposed to pay VAT BTRC is not a taxable service provider. Therefore, no VAT is payable by the petitioner on the license fee etc. .........facility as provided by the BTRC in favour of the petitioner is not vatable. He also argues that, even if it is found that the licence provided by the BTRC is vatable, then, the Vat payable should be deducted from the amount claimed by the BTRC. Moreover, referring to Sections 3(3) (Ga), 5, 6 and Ru......epublic of Bangladesh, The Telegraph Act, 1885 Section 4, Wireless Telegraph Act, 1933 Article 40 should go uninterrupted The petitioner is entitled to carry out his business of mobile operator as per Article 40 of the Constitution of the People’s Republic of Bangladesh without inte......Vat payable should be deducted from the amount claimed by the BTRC. Moreover, referring to Sections 3(3) (Ga), 5, 6 and Rules 18 (ক-ঙ), argues that according to those provisions 'deduction at source' (উৎস কর্তন) means deduction from the total receivable but not deduction ..Category: Fiscal/Taxation Law, Information Technology Law | Date: 14 Aug, 2012 | Hits: 19
Government of Bangladesh Vs. ATM Mannan and another, 2012, 41 CLC (AD)
....ss, Dhaka. While in possession of the said property, Mrs. Farhat Hasan mutated her name in respect of the same in the government records and also in the register of the City Corporation. She paid all taxes including the municipal tax. Subsequently while in peaceful possession of the property, Mrs.......the Rule absolute. Accordingly, the appeal is allowed and the impugned judgment is set-aside. There is no order as to costs. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 10. ......cordingly, the appeal is allowed and the impugned judgment is set-aside. There is no order as to costs. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 10. ......the Rule absolute. Accordingly, the appeal is allowed and the impugned judgment is set-aside. There is no order as to costs. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 10. ..Category: Property Law | Date: 8 Aug, 2012 | Hits: 84
Padma Oil Company Ltd Vs. Commissioner of Taxes, 2012, 41 CLC (HCD)
....n from this court; "Whether the learned tribunal was legally justified to confirm the assessment complete under section 83(3)/82c of the Income Tax Ordinance, 1984 on the basis of tax deducted at source 52 read with Rule 16 having treated the sales as supplied and without ha......om this court; "Whether the learned tribunal was legally justified to confirm the assessment complete under section 83(3)/82c of the Income Tax Ordinance, 1984 on the basis of tax deducted at source 52 read with Rule 16 having treated the sales as supplied and without having......oner of Taxes...…………………Respondent Judgment August 7, 2012. Result: The Rule is disposed of. Lawyers Involved: Sarder Jinnat Ali, Senior Advocate with Md. Umber Ali, Advocate—For the Assessee-Applicant Md. Abdur......t; "Whether the learned tribunal was legally justified to confirm the assessment complete under section 83(3)/82c of the Income Tax Ordinance, 1984 on the basis of tax deducted at source 52 read with Rule 16 having treated the sales as supplied and without having considered ..Category: Fiscal/Taxation Law | Date: 7 Aug, 2012 | Hits: 5
Yousuf Chowdhury (Md.) Vs. Md. Emran and another, 2012, 41 CLC (HCD)
....egistered agreement on 27-9-1982 for selling the suit property to the plaintiff. In the agreement, it was stipulated that on receipt of balance consideration of Taka 50,000 and after obtaining income tax clearance certificate from the income tax authority, the defendant would execute and register th...... the lacuna of his case. In view of the above, we do not find any merit in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 112. ...... In view of the above, we do not find any merit in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 112. ...... the lacuna of his case. In view of the above, we do not find any merit in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 112. ..Category: Civil Law | Date: 5 Aug, 2012 | Hits: 40
Yasin Rahman @ J Rahman Yasin @ Titu Vs. State, 2012, 41 CLC (AD)
....ahman @ Titu also went after a while by his car; that Yasin Rahman @ Titu talked with Osman sitting inside his car. Thereafter accused Yasin Rahman Titu went away and he and Osman came back by a baby-taxi; that on their way back accused Osman, on his asking, told that accused Yasin Rahman @ Titu tol......ith the judgment of Surendra Kumar Sinha, J. Order of the Court This appeal is, however, dismissed by majority decision. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 8. ......ra Kumar Sinha, J. Order of the Court This appeal is, however, dismissed by majority decision. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 8. ......lls from which it was detected that the communication was for the purpose of implementing the killing through Alamgir who is turn gave direction to the confessing accused. P.W.48 did not disclose the source where from he had ascertained that the appellant and accused Alamgir talked many a times prio..Category: Criminal Law | Date: 1 Aug, 2012 | Hits: 36
National Board of Revenue Vs. Abu Saeed Khan and others, 2012, 41 CLC (AD)
.... or organisations challenging the propriety of the Government in taking decision relating to policy matter, its development works, Orders of promotion and transfer of public servants, imposition of taxes and fixation of tariff value by the authority for achieving dubious goal for generating publi......victims. The appeals are, therefore, allowed without any order as to costs with the above observations. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 116. ......are, therefore, allowed without any order as to costs with the above observations. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 116. ......victims. The appeals are, therefore, allowed without any order as to costs with the above observations. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 116. ..Category: Fiscal/Taxation Law | Date: 1 Aug, 2012 | Hits: 27
Monindra Nath Biswas Vs. Kantaram Mondal and others, 2012, 41 CLC (HCD)
....his Court stands vacated. The office is directed to send the lower Court's record. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 308. ......his Court stands vacated. The office is directed to send the lower Court's record. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 308. ......ted in: 18 BLC (HCD) (2013) 308. ......sentials which got to be proved by the plaintiff by adducing evidence:- i) the custody of document by which the property was acquired; ii) motive of acquisition of property; iii) source of purchase money; iv) possession of the parties; v) the relationship between them;..Category: Property Law, Procedural Law | Date: 31 Jul, 2012 | Hits: 5
Energy Prima Ltd Vs. People's Republic of Bangladesh and others, 2012, 41 CLC (HCD)
....s. It will also assist project sponsors to secure necessary consents and permits from gob where such consents and permits would be need. Under the existing Policy the Fiscal facilities including tax exemption for the private power generator company are available. The Petitioner is a privat......legal effect and also to show cause as to why the respondent sltiall not be directed to refund US$ 1,57,892.24 (UJS Dollar one lakh fifty seven thousand eight hundred ninety two and cent twenty four) deducted as Advance Income Tax (AIT) @ 4% from the Monthly Rental and Energy Payment of the petition...... People's Republic of Bangladesh and others...............Respondents Judgment July 29, 2012. Result: Both the Rules are discharged. Cases Referred to- State of UP Vs. Bridge & Roof Co. (India) Ltd. Reported in AIR 1996 SC 3515 at 3520; Kanaiyalal La......der the existing Private Sector Power Generation Policy of Bangladesh-1996 (Revised in 2004). The Government of Bangladesh created and set up a Power Cell under the Ministry of Energy & Mineral Resources (MEMR) in 1995. The power Cell has a mandate to lead private power development, recomme..Category: Business or Commercial Law, Constitutional Law | Date: 29 Jul, 2012 | Hits: 6
AKM Shafiuddin Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....on. Accordingly we have decided to dispose this matter with observations. Consequently, this application is disposed of with the observations made above. Ed. This Case is also Reported in: ......on. Accordingly we have decided to dispose this matter with observations. Consequently, this application is disposed of with the observations made above. Ed. This Case is also Reported in: ......y, Ministry of Law, Justice and Parliamentary Affairs and others..................................… Respondents Judgment July 24, 2012. Result: The petition is decided with few observations. Cases Referred to- Farooq Ahmed Khan Leghari Vs. Federation of Pakistan, PLD 1999 SC.......preme Court or judge thereof. They submit that making such observations the Hon'ble Speaker has usurped the powers and functions of the Supreme Judicial Council basing on hearsay and no more reliable source than print and electronic media, without taking into cognizance the verbatim record of the or..Category: Constitutional Law | Date: 24 Jul, 2012 | Hits: 236
Ancient Traders Limited and others Vs. Chittagong Port Atuthority, 2012, 41 CLC (HCD)
.... ability to meet obligation to labor and other workers employed, on account of wages and salaries and compensation, and other financial liabilities and (v) evidence of nationality, income tax clearance, trade Licence, registration of firm and good antecedents and conduct to the entire ......and hence, have legal effect. In the result, the Rule is discharged. There will be no order as to costs. Abdur Rob J. - I agree. Ed. This Case is also Reported in: ...... Bandar, Chittagong and others………………..Respondents Judgment June 21, 2012. Result: The Rule is discharged. Lawyers Involved Rokanuddin Mahmud, Senior Advocate with Anisul Huq, Senior Advocate with Ali Asif Khan, Advocate with Mohammad Motahar Hussain, Ad......hereof. Hence, it is apparent that payment of the Berth Operators in respect of handling the cargo and container are made by the CPA using “public fund”(Annexure-X(V) series). Moreso, since the source of fund had been mentioned at serial No.10 of the impugned tenders as “revenue budget and ..Category: Others | Date: 21 Jun, 2012 | Hits: 20
Secretary, Bangladesh Bar Council Vs. AFM Faiz and others, 2012, 41 CLC (AD)
....ion of assessors and officers, and intended to promote method, system and uniformity in the modes of proceeding, a compliance or non-compliance with which does in no respect affect the rights of tax paying citizens. These may be considered directory. Officers may be liable to legal animadversio......ended till 30th July,2012 or till publication of the election result in the official Gazette, whichever is earlier. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 70. ......ication of the election result in the official Gazette, whichever is earlier. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 70. ......ended till 30th July,2012 or till publication of the election result in the official Gazette, whichever is earlier. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 70. ..Category: Others | Date: 18 Jun, 2012 | Hits: 7
Abul Kashem Vs. Major General Mahmudul Hasan (Rtd.) and others, 2012, 41 CLC (AD)
.... Civil Procedure. In the light of the above, no interference is called for. Accordingly, this review petition is dismissed. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 160. ...... Civil Procedure. In the light of the above, no interference is called for. Accordingly, this review petition is dismissed. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 160. ...... This Case is also Reported in: 17 BLC (AD) (2012) 160. ......ngail acting as Returning Officer received objections and information about disqualification of the petitioner on two counts, namely default in paying bank loan and telephone bills. 3. The first source was a letter dated 30-11-2008 issued by the Sonali Bank Limited, Bango Bhandhu Avenue, Corpor..Category: Election Law | Date: 5 Jun, 2012 | Hits: 217
Grameen Telecom Vs. Commissioner of Taxes, 2012, 41 CLC (HCD)
....ing imported Nokia cellular handsets to the Grameen Phone Limited, another company. It also sells Grameen Phone products on commission basis under dealership agreements. The assessee filed its income tax return for the assessment year 1998-1999 showing its income at a net loss of Taka 3,12,93,506 be......in the arguments of the learned Advocate for the assessee applicant relating to question Nos. 3 and 4. 28. The additional question raised by the assessee-applicant at this stage is about the tax deducted at import stage. 29. Mr. ABM Fazlur Rashid, the learned Advocate for the applicant fai......o take step under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 241 ......nts as well as the Audit Report and submits that from the assessment order and the appellate orders it is evident that the assessee did not claim to have paid advance duties, taxes, etc. at' source at the time of importing telephone sets. He next submits that from the Audit Report annexed t..Category: Fiscal/Taxation Law | Date: 3 Jun, 2012 | Hits: 4
.... from the date of receipt of a certified copy of this judgment and order.
Communicate this judgment and order at once.
Ed.
This Case is also Reported in: 65 DLR (HCD) (2013) 478
......dent, Customs, Excise & VAT, Sitakunda Circle, Chittagong, overwhelmingly going beyond its jurisdiction passed the impugned order on a sub judice matter, demanding the amount as less paid VAT and deducted the same in his own way to the current account register of the petitioner and stopped ......ent and order at once.
Ed.
This Case is also Reported in: 65 DLR (HCD) (2013) 478
...... from the date of receipt of a certified copy of this judgment and order.
Communicate this judgment and order at once.
Ed.
This Case is also Reported in: 65 DLR (HCD) (2013) 478
..
Category: Fiscal/Taxation Law | Date: 30 May, 2012 | Hits: 3
Professor Muhammad Yunus and another Vs. Bangladesh, 2012, 41 CLC (AD)
.... exempt existing factories from payment of octroi for 7 years. The municipality thereafter ignoring the advise of the government informed that it would consider on merits any representation of a tax prayer for exemption from payment of octroi. Thereafter the Municipality sought to levy octroi d......ve observations. The parties would bear their respective costs. Ed. This Case is also Reported in: VIII ADC (2011) 834, 17 MLR (AD) (2012) 121, 64 DLR (AD) (2012) 152 ......parties would bear their respective costs. Ed. This Case is also Reported in: VIII ADC (2011) 834, 17 MLR (AD) (2012) 121, 64 DLR (AD) (2012) 152 ......ks instead. 55. It is to be remembered that Judges administer justice. In order to do justice, the first and foremost expectation from them is to be just. This expectation itself is the fountain source of all that can be put in the realm of canons of judicial ethics. A Judge can not have any pr..Category: Banking Law | Date: 5 May, 2012 | Hits: 220
Sarwar Kamal Vs. State, 2012, 31 CLC (HCD)
....stry of Home Affairs and Secretary Ministry of Law Justice and Parliamentary Affairs for their appraisal and future guidance. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 329. ......stry of Home Affairs and Secretary Ministry of Law Justice and Parliamentary Affairs for their appraisal and future guidance. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 329. ...... Division (Criminal Revisional Jurisdiction) Present: M Enayetur Rahim J SM Zakir Hossain J Sarwar Kamal…………………………………….Petitioner Vs. State………………………………………...........Opposite Parties Judgment April......ence. We cannot agree that the power which is the creature of the Code can be equated with a high prerogative vested by the Constitution in the highest functionaries of the Union and the State. The source is different, the sub-stance is different, the strength is different, although the stream may..Category: Criminal Law | Date: 25 Apr, 2012 | Hits: 98
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