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Eskayef Bangladesh Ltd. Vs. Commissioner of Taxes, 2004, 33 CLC (HCD)

....ly, the questions in both the reference applications are answered in the affirmative and in favour of the Department. No order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 531. ......lthough the DCT disallowed the expenditure on some heads of the account yet the Commissioner of Taxes (Appeals) as well as the Appellate Tribunal after considering the materials on record almost gave full relief to the assessee and the disallowance which have been affirmed by the Tribunal were done ......of both the appeals confirming and reducing the disallowances made under the heads (a) Repair and maintenance expenses, (b) vehicle expenses (e) Printing expenses, (d) Miscellaneous expenses, (e) Postage and Telegram expenses and (f) Carriage outwards expenses. The Tribunal set aside the disallowanc..

Category: Fiscal/Taxation Law | Date: | Hits: 88

Korea Exchange Bank, Seoul, Korea Vs. Gemini Garments Limited and others, 2004, 33 CLC (HCD)

....t wants to and then, write out the judgment in the light of our observations made hereinbefore. Send down the records at once. Ed. This Case is also Reported in: 56 DLR (2004) 392. ......the instrument as "the blood of international commerce." With due respect, the instrument of letter of credit appears to us as the lifeline in international trade and commerce. 95. In order to fully comprehend the implications of the principles, we must first read certain articles of UCP 400.......ing due date for payment on 28‑9‑93; 1-10‑93; 8‑10‑93; 22‑9‑93 and 15‑10‑93 respectively. 6. Further case of the plaintiff is that second defendant seller was also acting as agent of Gemini in Dhaka. Accordingly, the seller set up an office at Dhaka. One Mr. IJ Choi was wor..

Category: Business or Commercial Law | Date: | Hits: 289

Dr. Md. Abu Obaidah Vs. Commissioner of Taxes, 2005, 34 CLC (HCD)

.... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515........ In order to decide whether the assessee can be treated as an employee it is necessary to quote Rule 33(3) (b) which is as follows: "(b) the employees include a Director of a company and working full time for one company." 8. Thus, to provide the benefit of the Rule 33(3) (b) the assessee mu...... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515...

Category: Fiscal/Taxation Law | Date: | Hits: 91

Abdur Rahim Chowkider @ Abdur Rahman Sheikh Vs. Raji Haider and others, 2006, 35 CLC (HCD)

.... decree affirming those of trial Court decreeing the suit are hereby set aside and the suit is dismissed. Send down the record at once. Ed. This Case is also Reported in: 58 DLR (2006) 470. ...... decree affirming those of trial Court decreeing the suit are hereby set aside and the suit is dismissed. Send down the record at once. Ed. This Case is also Reported in: 58 DLR (2006) 470. ......ch evidence of PW 1 which is contradictory and beyond the case made out in the plaint should not deserve any consideration. Moreover, it would not be safe to rely upon PW 1 Raji Haider for his tender age on the case of possession by Ishaque Ali. 39. One Bimal Krishna Nath claiming to be son of Ch..

Category: Property Law | Date: | Hits: 79

Abu Musa Kutub (Md.) Vs. Secretary, Election Commission and others, 2005, 34 CLC (HCD)

.... is discharged. The interim order passed at the time of issuance of the Rule, is herby recalled and vacated. There is no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 450. ......accepted the view of the High Court Division that determination of age is a disputed question of fact which cannot be decided in a Writ petition. The principle expressed in the case referred to above fully applies in the facts and circumstances of the case in hand. 17. In fact, the question of de......y and/or such other or further order or orders passed as to this Court may seem lit and proper. 2. The facts leading to the issuance of the Rule, in brief, are: The petitioner is a resident of Village-Kaiyerbil of Kutubdia Upazila under District Cox's Bazar. The petitioner was a candidate for the..

Category: Election Law | Date: | Hits: 87

Wally Ahmed alias Babi Vs. State, 2005, 34 CLC (HCD)

....d from the bail bond. Send down the lower Court's records at once with a copy of the judgment for information. Ed. This Case is also Reported in: 58 DLR (2006) 433; 13 MLR (HCD) (2008) 375. ......ed Military Hospital for 2/3 times and up to the date of occurrence he was under the treatment of Psychiatrist of CMH. He was suffering from manic depressive psychosis. In 1984 the appellant unsuccessfully wanted to commit suicide by gunshot. He was always found to be gloomy and mentally sick. 35......, 54 DLR 148; Ghulam Yusaf Vs. Crown PLD 1953 Lahore 213; Safdar Ali Vs. Crown, 5 DLR (FC) 64; Woolmington vs. Director of Public Prosecutions, House of Lords, 1935 All England Law Reports (Reprint) page-1, Sodeman Vs. R (PC) (1936) 2, All ER 1138; Dahyabhai Vs. State of Gujarat, AIR 1964 SC 1563; O..

Category: Criminal Law | Date: | Hits: 70

Solaman Vs. State, 2005, 34 CLC (HCD)

..... 236 of 1999 is hereby set aside. The accused-petitioner be set at liberty if not wanted in any other case. Communicate the order at once. Ed. This Case is also Reported in: 58 DLR (2006) 429. ...... and not by a juvenile Court and, as such, the conviction and sentence against the accused-petitioner is liable to be set aside. Furthermore, the accused-petitioner have gone thorough the motion of a full scale trial and that the trial itself was without jurisdiction and will be an act of injustice ......and obtained the Rule. 8. Mr. Syed Ziaul Hasan, learned Advocate appearing with Mrs. Farhanat-ul-Alam for the petitioner, submits that, the accused-petitioner is a minor and during the trial he is aged about 13/14 years and, as such, the accused-petitioner should be tried by a juvenile Court. The..

Category: Criminal Law | Date: | Hits: 53

Jamal Ahmed alias Jamal Vs. State, 2005, 34 CLC (HCD)

....the best way the Court would deem fit and proper within 2(two) months from the date of receipt of this judgment. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 419. ......e, in fact, substantive in nature concerning substantive right of an accused to be heard before he is condemned. These are mandatory provisions of law and not merely procedural and if not followed in full it will render all subsequent proceedings, finally ending up in a trial in absentia, corum non ......alal Upo Shahor, Kotwali, Sylhet, and further stating that accused petitioner left the place for his permanent address and he further came to know that he was residing at his permanent address at village Mamur Khani, PS Jakigonj, Sylhet. It further appears from the record that no warrant of arrest w..

Category: Criminal Law | Date: | Hits: 65

Aftab Ali Sheikh (Md.) Vs. Director, Land Records and others, 2006, 35 CLC (HCD)

....ade and passed illegally and without lawful authority and to be of no legal effect. The stay granted earlier by this court is hereby vacated. Ed. This Case is also Reported in: 58 DLR (2006) 397.......urt. In the instant case it appears that there is no case that the petitioner procured the appellate judgment by fraud inasmuch as the appellate judgment, marked Annexure A, was passed after giving a full-fledged hearing to both the parties and on consideration of the relevant papers. Under Rule 44 ......ed that the Director of Land Records is empowered under Rule 42A of the SA & T Rules, 1955 to review/rehear the appeal heard under Rule 31 of the said Rules. Rule 42A of the said Rules is not a stage of Settlement operation and that the respondent Nos. 1 and 2 can apply it more than once for ens..

Category: Property Law | Date: | Hits: 62

Sheikh Mujibur Rahman @ Rajib Ullah Vs. State, 2004, 33 CLC (HCD)

....upon Mr. Md. Abdur Rashid Mia then Sessions Judge, now Jananirapatta Bignakari Aparadh Daman Tribunal, Barisal by guaranteed registered post. Ed. This Case is also Reported in: 58 DLR (2006) 393.......e the conviction on a plea may considerably abridge the trial that should not be a reason for the Courts to refrain from taking evidence, if it feels any doubt that the accused did not understand the full implication of the offence mentioned in the charge. 10. A plea of guilty is not a confession......nation, was examined on 10 7-2001. The learned Sessions Judge issued witness warrant on successive dates for compelling the attendance of other witnesses but no other witness had turned up. At that stage, the appellant expressed his desire to plead guilty on 26- 8-2001. The learned Sessions Judge ac..

Category: Criminal Law | Date: | Hits: 51

State Vs. Mokammel Hyeath Khan, 2006, 35 CLC (HCD)

....e set at liberty at once if not wanted in any other case. Send down the LC Record with a copy of the judgment. Ed. This Case is also Reported in: 58 DLR (2006) 373, 26 BLD (HCD) (2006) 641. ......5" over anterolateral aspect of right arm 3.5" below acromion process. 3. Lower border of right lobe of liver was injured. 4. Abdominal aorta lower part was perforated. The abdominal cavity was full of blood (about 3 liters of blood) 5. Peritoneum was injured. 6. Duodenum is injured. ......outhern sides. Later, he came to know that a girl died of bullet injury. In cross examination, he stated that he had been running the tea stall for one and half years. 31. PW 11, Md. Salim, the manager of 'Berani House' stated that he could not remember the date of occurrence. Kamal Shaha alias T..

Category: Criminal Law | Date: | Hits: 236

Nasima Akhter Banu Vs. Abu Taher Masud and others, 2006, 35 CLC (HCD)

....ed earlier by this Court is hereby vacated. Communicate the order at once with a copy of the judgment for information and necessary action. Ed. This Case is also Reported in: 58 DLR (2006) 370. ......it is held: "Since all rules of the Court are intended to secure the proper administration of justice, it is essential that they should be made to serve and be subordinate to that purpose so that full powers of amendment may be enjoyed and, as such, it should always be liberally exercised The on......ly belonged to Golam Nabi Sowdagar from whom she inherited her respective share in the suit property; that out of 4.28 acres of land of the disputed Khatian No. 1247 of 1977, Golam Nabi Sowdagar mortgaged 1.60 acres of land in favour of Abdus Salam and Nurul Islam by a registered mortgaged deed date..

Category: Procedural Law | Date: | Hits: 99

Alauddin (Md.) Vs. State and others, 2005, 34 CLC (HCD)

....in that dale and also agreed that they will not ask for any adjournment until it is required on emergency. Communicate the order at once. Ed. This Case is also Reported in: 58 DLR (2006) 364....... it demands emergent order of attachment and receiver to keep that moment the Magistrate can pass an order of attachment and receiver to keep peace. In support of his contention he cited the case of full Bench decision of Saber Ahmed and 30 others Vs. Amir Hamja and 6 others reported in 31 DLR 1 16......il and also prosecute him for committing cognisable offence or for violating law and order situation and the Magistrate is the custodian of the disputed property and the Officer-in- Charge acts as an agent of the Court and works under its direction. In support of his contention he cited the case of ..

Category: Criminal Law | Date: | Hits: 55

Rafiqul Islam (Md.) Vs. State, 2006, 35 CLC (HCD)

....ranted by this Court, may be released from his bail bond. Send down the lower Court records along with a copy of this judgment at once. Ed. This Case is also Reported in: 58 DLR (2006) 362. ......ranted by this Court, may be released from his bail bond. Send down the lower Court records along with a copy of this judgment at once. Ed. This Case is also Reported in: 58 DLR (2006) 362. ...... intention of killing the victim, attacked him with the Chinese axe when the informant caught hold of him along with the weapon. Others who came to the scene of occurrence hearing hue and cry also managed to catch the petitioner. It is further alleged that the accused had stolen a private rickshaw b..

Category: Criminal Law | Date: | Hits: 61

Mashriqui Jute Mills Vs. Chairman, Second Labour Court & another, 2005, 34 CLC (HCD)

....nexure C to the petition) is declared to have been made without lawful authority and is of no legal effect. Send down the LC Records at once. Ed. This Case is also Reported in: 58 DLR (2006) 352....... the respondent No. 1 allowed the case on contest, set aside the said order of dismissal dated 21-7-1996 and ordered for his reinstatement in the job within 30 days from the dale of the judgment with full back wages holding that the dismissal order was issued by an incompetent person which has no le...... the Employment of Labour (Standing Orders) Act, 1965 stating, inter alia, that he had beep serving since 1973 in the establishment of the petitioner and lastly he was designated as "Packer" and his wages was Taka 1560 per month. The respondent No. 2 was served upon a show cause notice with false al..

Category: Employment/Service Law | Date: | Hits: 67

Ismail Howlader and others Vs. State, 2006, 35 CLC (HCD)

....nowara Begum who were granted bail earlier by this Court stand discharged from the bail bond if furnished any. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 335.......sion for the trial of a child has been found by a Division Bench of this Court in the case of Kawsar-un-Nessa and another Vs. State reported in 1995 BLD 21 to be an illegality vitiating the trial. We fully agree with the view taken in that case. 25. Now, the question is, whether the entire trial ...... Criminal Appeal No. 2172 of 1997. Judgment Md. Emdadul Huq J. - This Criminal Appeal is from the judgment and order dated 29 September 1997 passed by the learned Additional Sessions Judge, Bagerhat in Sessions Case No. 69 of 1993. By that judgment the six appellants were found guilty of th..

Category: Criminal Law | Date: | Hits: 43

Nil Sen Singh Vs. Radha Mohan Singh and others, 2006, 35 CLC (HCD)

....tle Suit No. 2 of 2003 is set aside. The judgment and decree dated 30-1-2003 of the trial Court is affirmed. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 329. ......d tin-shed hut thereon. 9. The further case of the defendant No. 1 is that the plaintiff is the owner of 1/3 rd share of the schedule land and that Nemai orally sold out his share in favour of his full brother namely, Ram Singh and Kunjaya Singh and that Raja Singh and Kunjaya Singh had equal sha......posite Parties. Judgment April 24, 2006. Cases Referred to- Md. Ibrahim Vs. Md. Alauddin and others, 27 DLR 413; Adusumilli Gopala Krishnayya Guru Vs. Province of Madras, PLD 1947 PC at page 180; A K Raha Ltd. Vs. State of Punjab, AIR 1961 (Calcutta) at page 166. Lawyers Involved: ..

Category: Property Law | Date: | Hits: 75

Abdul Ahad Vs. State and another, 2005, 34 CLC (HCD)

....l run concurrently. Let a copy of the order along with LCR be sent to the concerned Court below at once for information and necessary action. Ed. This Case is also Reported in: 58 DLR (2006) 311.......l run concurrently. Let a copy of the order along with LCR be sent to the concerned Court below at once for information and necessary action. Ed. This Case is also Reported in: 58 DLR (2006) 311.......gality and propriety of the order passed by the learned Additional Sessions Judge. It has been alleged that period of sentence of 3(three) days has only been awarded taking into consideration the old age of the accused-petitioner. Moreover, section 417A(2) of the Code of Criminal Procedure does not ..

Category: Criminal Law | Date: | Hits: 60

Nabisco Biscuit and Bread Factory Ltd. Vs. Baby Food Products Ltd. and another, 2005, 34 CLC (HCD)

....ected to take necessary steps in accordance with law to effect rectification of the Register of Trade Marks in the light of this Judgment. Ed. This Case is also Reported in: 58 DLR (2006) 287. ...... the proceeding unattended, which resulted in the opposition being treated as abandoned. It is claimed that trademark No. 21508, having been made without sufficient cause and the entry remaining wrongfully on the Register, the Register ought to be rectified by removal of the mark. 4. Opposite par......d trade mark No. 21508 in Class 30 should not be removed from the Register of Trade Marks and the Register be rectified accordingly. 2. It is stated in the petition that the petitioner has been engaged in the business of manufacturing and marketing biscuits of various types for the last five deca..

Category: Intellectual Property Law | Date: | Hits: 386

Motleb Mondal Vs. State & others, 2005, 34 CLC (HCD)

....57/2000 in accordance with law and in the manner as directed in the cited decision as reported in 18 DLR SC 474. Copy is sent down at once. Ed. This Case is also Reported in: 58 DLR (2006) 282. ...... meet the situation more adequately, Government, in the interest of justice, could notify the complainant's Counsel as special public prosecutor for the conduct of the proceedings as this will ensure full justice to the complainant and he would not be left with any sense of grievance.' 30. We alr......opposite parties Nos. 2-4, 6-10 namely, Ainuddin Joarder, Chand Ali Mondal, Moyenuddin Biswas, Sharuddin Mondal, Anwar Mondal, Moyenuddin Mondal, Kashem Mollah and Ainuddin Biswas appeared through engaged Advocate to contest the Rule. 4. Rule being ready was fixed for hearing. 5. At the hearin..

Category: Criminal Law | Date: | Hits: 41