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State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....ce custody if he would confess or not confess. He gave 3 hours time for reflection. He denied the suggestion that the accused was insane. He also denied the suggestion that he did not comply with the provisions of law at the time of recording the statement. He also denied the suggestion that the sta......e was under legal obligation to ascertain whether the allegation of insanity was true or not before proceeding with the case; 7. the impugned judgment and order dated 1-12-2008 cannot sustain in law as the condemned prisoner was insane and incapable of taking his defence. 22. With the..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....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 ......sustained pecuniary benefit out of the said misappropriation. 3. Mr. ASM Abdul Mobin, learned counsel appearing for the petitioners submits that the High Court Division has committed an error of law in not interfering with the proceeding in failing to consider that the charge of misappropr..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....the judgment of the trial Court submits that the informant who led the trap party in nabbing the accused during the alleged transaction of bribe had proceeded illegally without compliance of the provisions of law. He did not obtain any sanction for trapping the case from the lawful authority. A......11 days of the promulgation of the Bidhimala the occurrence of this case was taken place. The permission either in written or oral was mandatory for the field officer for laying down a trap and every law and Rule is enacted in a civilized society to obey it and to serve the best purpose of the peopl..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... the ground of concealment of income. The DCT reopened the case only for concealment of house rent income but considered the genuineness of gift and rejected the gift. The DCT without considering the provisions of law completed assessment computing the assessee’s income at Tk. 10,44,000/- unde...... concealment of income. The DCT reopened the case only for concealment of house rent income but considered the genuineness of gift and rejected the gift. The DCT without considering the provisions of law completed assessment computing the assessee’s income at Tk. 10,44,000/- under section 83A(..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... the ground of concealment of income. The DCT reopened the case only for concealment of house rent income but considered the genuineness of gift and rejected the gift. The DCT without considering the provisions of law completed assessment computing the assessee’s income at Tk. 10,44,000/- unde...... concealment of income. The DCT reopened the case only for concealment of house rent income but considered the genuineness of gift and rejected the gift. The DCT without considering the provisions of law completed assessment computing the assessee’s income at Tk. 10,44,000/- under section 83A(..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
.... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ......ities to defend himself but the reply of the petitioner was not found satisfactory and the authority concerned, therefore, imposed the impugned punishment upon compliance with all the requirements of law. 5. The Administrative Tribunal, after hearing both the parties and on consideration o..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....ore, even if, the superior interest of Gonga Charan was sold in auction, there is nothing on record to show that Shashi Kumar Singh annulled the under tenancy created by Gonga Charan according to the provision of 167 of the Bengal Tenancy Act. The contesting defendants in their written statement did......rrent findings and decision of the courts of facts relying on Exhibit-6 and other so-called decrees which were not at all binding upon the plaintiff; that the High Court Division, on misconception of law, failed to appreciate the so-called Exhibit-6 in its true purport, that the alleged sale certifi..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
.... that the said amount was cancellation of indebtedness to his wife and brother, who had lend money to the assessee in the previous years; that the DCT lawfully decided that in such scenario under the provision of section 19(11) of the Ordinance, the said loan amounts are to be treated as income of t......hat in the assessment year in question those two amounts given as loan to the assessee, were shown to have gifted to the assessee-applicant by the lenders; that in the above admitted scenario the DCT lawfully found that the said amount was cancellation of indebtedness to his wife and brother, who ha..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....definition of "defaulter-borrower" under section 5 GaGa is a declaratory and clarificatory amendment and, as such, it should be regarded to be already in place in the Act. This amended provision under section 5 Ga Ga should have retrospective effect and, as such, should apply to the p......t No. 5 (In Writ Petition No. 10472 of 2012) Writ Petition Nos. 9158, 10472 of 2012. & Writ Petition No. 10093 of 2013. Judgment Sheikh Hassan Arif J.— Since the questions of law and facts involved in the aforesaid three writ petitions are almost same, they have been taken u..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....aintiff's request to open L/C in favour of the petitioner No. 1 pursuant to the aforesaid contract as the contract price was higher than the market price and that it is allegedly against the provisions of the Import Policy Order 2009-2012. Upon non-performance of the contract, the peti......no binding effect on the plaintiff, for a declaration that the reciprocal performance of the plaintiff under Contract No. 315510058 dated 31-1-2011 having become impossible and barred under the law of the land, the plaintiff is discharged from all liabilities under the said Contract No. 315510..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......as no proof that the land of the original khatian was partitioned by metes and bounds among its co-sharers. The learned Counsel has argued also that the High Court Division committed serious error of law also in holding that since there was no division of the holding by creating new tenancy and sepa..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
....al approval of higher authority like other Ministry/department and authorities; under sections 5(1) (2) of the said Act, no authority is empowered to change the pay scale against any post. As per the provision of Rules 9(a)(7) of the Rules of Business, 1975, only the Finance Division of the Ministry......s without absorbing him in the post of SSAE, but creating a Special Class of SAE. In the said Memo, the Manager/Diesel, Bangladesh Railpath, Parbotipur was asked to dispose of the matter according to law and also to realize the amount from the person concerned. On the basis of the said demand, the E..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
..... 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 ...... the view taken by the learned Joint District Judge while disposing of the application filed by the pre-emptee under Order XL, rule 1 the learned Judge did not apply his judicial mind to the fact and law involved in the matter. Therefore, we find substance in the appeal, accordingly the same is allo..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
....ed 6-4-2004 issued by the Ministry of Law, Justice and Parliamentary Affairs. His departmental appeal was also dismissed. The charges against Mr. Aynal Haque brought by the respondents were under the provisions of Rules 3(b) and 3(d) of the Government Servants (Discipline and Appeal) Rules, 1985, th......ricated and the inquiry officer did not hold inquiry following the relevant rules and procedures. It has been stated that the punishment of compulsory retirement had been awarded illegally and unlawfully. The Government contested the said AT Case contending that on the basis of the inquiry..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....ules referred to in section 340 of the "Mulla's Principles of Mohamedan Law" 19th Edition, page-278, containing reference to Baillie. 44. Such reliance is contrary to the statutory provision of section 112 of the Evidence Act, 1872 which speaks of conclusive proof of legitima......formation) Source: www.gpo.gov/fdsys/pkg/PLAW-106. pub1546. (2) DNA Identification Act, (Passed in 1998) by Canadian legislature. Published by Minster of Justice at the Source: the website//laws lois.justice. gc.ca/eng/acts/D-3.8. 56. Other countries like Australia, UK have also accep..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
.... The assessee claimed that as a charitable trust, its income was used wholly for charitable purposes and, as such, the whole income of the assessee is exempted/excluded from income tax in view of the provision of section 44(1) read with paragraphs 1 and 2 of Part A of the Sixth Schedule of the Ordin......ng to trust or other legal obligation except donation received for charitable purposes, income from house property and income from micro-credit scheme are liable to taxation. Due to this provision of law, the appellant despite being a trust or other legal obligation is required to pay tax on savings..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....a co-accused was not intended to be put on the same footing as the communication passing between conspirators or between conspirators or other persons with reference to the conspiracy. This provision manifests that a statement or confession made by an accused after his arrest to a Magistra....... 9. This view has been lucidly explained by the Judicial Committee of the Privy Council as back as in 1940 in the case of Mirza Akbar Vs. King of Emperor, AIR 1940 PC 176. The statement of law argued by the Privy Council was approved by the Supreme Courts of Pakistan and India in series o..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... The assessee claimed that as a charitable trust, its income was used wholly for charitable purposes and, as such, the whole income of the assessee is exempted/excluded from income tax in view of the provision of section 44(1) read with paragraphs 1 and 2 of Part A of the Sixth Schedule of the Ordin......ng to trust or other legal obligation except donation received for charitable purposes, income from house property and income from micro-credit scheme are liable to taxation. Due to this provision of law, the appellant despite being a trust or other legal obligation is required to pay tax on savings..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......as no proof that the land of the original khatian was partitioned by metes and bounds among its co-sharers. The learned Counsel has argued also that the High Court Division committed serious error of law also in holding that since there was no division of the holding by creating new tenancy and sepa..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....from total income and tax exempted income.........................(20) The incomes from interest of bank accounts, debentures and fixed deposits are not excluded income under the then prevailing provision of this Ordinance. Moreover, incomes from interest from FDR, debentures and bank accounts ......come from Self Financing Social Development Projects cannot be set off with carry forward losses as against the income from other heads; that similarly, incomes from social developments projects were lawfully treated as taxable income of the assessee; that the questions raised by the assessee-applic..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
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