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J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....goods or execution of contract or sub-contract or for services rendered, to any such person or class of persons as may be prescribed, the person responsible for making the payment shall, at the time of making such payment deduct tax on the amount so payable at such rate as may be prescribed. ......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
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... question to be decided by this court in this matter. A bad debt becomes irrecoverable, so long it is recovered by way of legal process and therefore a debt when becomes irrecoverable at any point of time, any deemed interest income from that irrecoverable source, meaning non-existent source, cannot......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: ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....3. Further case of the petitioner is that the agreement gives him lawful authority to conduct his business of those games in the specified premises of the Club initially for five years renewable from time to time. His business is absolutely lawful and the law enforcing agencies have no right to dist...... 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 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....ned Advocate appearing on behalf of the petitioner submitted that out of 7 witnesses none supported the prosecution case that the petitioner killed his wife and even they did not say that at the time of occurrence petitioner was present in the place of occurrence but the High Court Di......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.
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Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....m over the suit land; that the defendants-respondents-petitioners and the heirs of Tabarok Hossain are possessing the entire 44 decimals of the land constructing building/shops thereon since the time of their predecessors with the knowledge of the defendant No. 1 and all others openly and freel......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 ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....s many as 15 witnesses in this case. 11. After close of the recording of evidence of the prosecution witnesses, the accused was examined under section 342 of the Code of Criminal Procedure. This time also he repeated his innocence but did not adduce any DW. 12. The defence case as it appea......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 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
.... did not take any step for which the accused persons being emboldened with his conduct misappropriated huge amount of money and that though he had been performing as Managing Director for a long time, he did not take any accounts, rather he had suppressed the misappropriation and thereby, ......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 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....e work. 3. Under the above circumstances Abdus Salam Khokon making a written complaint narrating the above facts to the District Officer, DUDAC, Narayanganj wanted to nab the accused at the time of transaction of the said bribe and accordingly the allegation was registered as FIR No. 3 of ......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 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....so that the assesses may give return under self assessment scheme and the procedure of assessment was also simplified for avoiding harassment by the officials of Income Tax Department and at the same time less men power is needed for the Department and accordingly sub-section (1) of the above sectio......e Court 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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....so that the assesses may give return under self assessment scheme and the procedure of assessment was also simplified for avoiding harassment by the officials of Income Tax Department and at the same time less men power is needed for the Department and accordingly sub-section (1) of the above ......angladesh 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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....of a person is made on the basis of the wrong records of right he can file a suit for declaration of title and that suit, if brought within 6 years from the date of such invasion, is well within time. The argument that this suit being filed within 6 years from the date of alleged threatened inv...... 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
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
.... No. 9249 of 2010, whereupon the High Court Division issued Rule and stayed further proceedings of the said execution case. According to the petitioner, the said judgment-debtors have in the meantime paid the entire decreetal money, however, without interests. 6. As against the afores......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 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
.... 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 any of the parties. There were a......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
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Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
....sion of the Ministry of Finance is empowered to change the pay scale which has also been reflected in serial No.14 of the list given in the Delegation of Financial Power, 1983. Since, at the relevant time, there was no provision to give direct appointment in the post of senior Sub-Assistant Engineer......rsuant to Office Memorandum No. E-2/2/46/83 PT-I-572 dated 8-10-1985 of the Ministry of Communication without absorbing him directly as SSAE (Mechanical) absorbed him as SAE Special Class at the scale of Taka 635-1315. Against the said order, the petitioner filed Administrative Tribunal Ca..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
....edure praying for appointment of a receiver in respect of the litchi bagan situated over the disputed land, claiming that the litchis are almost ripe and it has got a short and limited period of time for plucking the fruits. It was also stated in the application by the appellant that over ....... 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 ..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....born only after 3(three) months of the marriage. This fact resulted in a suspicion about the pre-marital pregnancy of the plaintiff. Ultimately he divorced her on 23-4-2007 in a local salish. At that time he paid the entire dower and also the maintenance of the plaintiff for the period of iddat. ....... 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 ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
....ely and exclusively for religious and charitable purposes to be held under the Trust or other legal obligation; that the DCT elaborately discussed the source of income derived by BRAC and at the same time discussed the implication and interpretation of law and came to a conclusion that the assessee-...... Court of Bangladesh, is to take necessary 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:
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Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....o or more persons have conspired together to commit an offence or an actionable wrong, anything said, done or written by any one of such persons in reference to their common intention, after the time when such intention was first entertained by any one of them, is a relevant fact as against eac......ot say that confession is to amount to proof. Clearly there must be other evidence. The confession is only one element in the consideration of all the facts proved in the case; it can be put into the scale and weighed with the other evidence. Their Lordships think that the view which has prevailed i..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ely and exclusively for religious and charitable purposes to be held under the Trust or other legal obligation; that the DCT elaborately discussed the source of income derived by BRAC and at the same time discussed the implication and interpretation of law and came to a conclusion that the assessee-......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
....iyan, Hossain Uddin Bhuiyan, Ali Azam and Abdul Aziz Bhuiyan by his 1st wife and other 2 sons, namely, Ibrahim Bhuiyan and Abdul Jabbar Bhuiyan by his 2nd wife. Alimuddin Bhuiyan during his life time distributed his property amongst the aforesaid 7 sons by a registered deed of gift dated 27-10-...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ..Category: Property Law | Date: 12 May, 2014 | Hits: 6
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