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.... 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:
......79,39,587/-. 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 ..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ...... his ultimate opinion that the High Court Division erred in acquitting accused respondent Abdul Quader @ Mobile Quader and also maintaining the conviction of Ataur Rahman, I am unable to persuade the views taken by my learned brother and accordingly, I feel it proper to express my own opinion. ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......79,39,587/-. 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 ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ight, title and possession according to that sole decree since passing of that sole decree. The learned Counsel has argued that in spite of all these evidence the appellate Court below held most erroneously that there was no proof that the land of the original khatian was partitioned by metes a......that the opposite party No.2 being a co-sharer in the case land the application for pre-emption is not maintainable. 5. The trial Court dismissed the case for preemption taking a wrong view that pre-emption was sought for the share of opposite party No.2 who is an admitted co-sharer. ..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)
.... Bangladesh is directed 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: ...... Income derived from operation of micro credit program or from voluntary contribution and applicable wholly to the religious and charitable purposes is excluded from total income of the assessee in view of the provision of Paragraphs 1A and 2, Part-A of the Sixth Schedule of the Ordinance...........Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed 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: ......s well as the affidavits-in-reply filed by the department-respondent. We have also carefully studied the relevant provisions of law and the decision as referred to by Mr. Md. Asaduzzaman. 15. In view of the submissions of Mr. Asaduzzaman, we are to decide questions (i) and (ii) to Income Tax Re..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)
.... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the concerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ......n the basis of the petition of complaint, as such, the very initiation and continuation of the proceedings is an abuse of the process of the Court. 15. On the above discussion we are of the view that the case is liable to be quashed. 16. In the result, the Rule is made absolute. The p..Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......th the Court of Chief Metropolitan Magistrate, Dhaka against the respondent and his wife under section 26(2) and 27(1) of the said Act, 2004 read with section 109 of the Penal Code within the purview of Rule 15 of the Emergency Power Rules, 2007. The said Assistant Director just reproduced..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......her the principle of natural justice nor the question of vested right can be called in aid to qualify, impair or circumscribe the power of the Government in carrying out its duty under law. This is a view which, by no stretch of imagination, can be construed to mean arbitrary or unreasonable exercis..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
....ion in that respect.
In view of the above, we find no merit in the leave petition.
Accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 138.
......g of the High Court Division on Service Matter
Having been considered the provisions of sections 36(1), 36(2) of the Ordinance, relevant rules of the Rules, the High Court Division took correct view in the matter as to the right of the writ-petitioner in getting promotion to the post of D..
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......of the Bengali speaking people, was indeed the only daughter of Korunamoiya Das Gupta, the original owner of the dwelling and that the government in consonance with the popular demand and with a view to attract tourist who would visit the coveted venue to pay respect to the memory of their Subl..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)
....r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ...... the minor girl, Court has to rely on Additional Evidence i.e. DNA test to come up with a proper decision. In the exceptional situation additional evidence may be taken in revision within the purview of the expression "the High Court Division may make such order in the case as it thinks fi..Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....ered sale agreement dated 9-5-2012 in favour of defendant No. 6, which is very much within the prescribed period of limitation. The trial court erred in law in not considering the aforesaid facts and erroneously held that the suit is barred by limitation. 14. Mr. Bhuiyan has lastly submitted th......FB); Rossiter Vs. Miller 1878, 3 AC 1124, Hatzfeld Wildenburg Vs. Alexander 1912 1 Ch. 284-248 and AIR 1933 PC 31, the Appellate Division held that "the High Court Division took the correct view that there was no concluded contract which could be enforced by specific performance." ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......ct, a1974 invoking the aid of section 517 of the Code............ (19) it was found that Gannysons Limited Company, in no circumstances, could be declared as an abandoned property, allowed the review application, declared that the property was not an abandoned property, struck down the exe..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, is directed 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: ......r submits that subsequently, the National Board of revenue (the NBR) also gave such clarification about section 29(1)(xviiiaa) of the Ordnance by order dated 27.2.2003. He lastly submits that in such view of the matter, questions (i) and (ii) to the reference application are liable to be answered in..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
.....e., from 7-6-1995 till payment of the amount of respondent-cross-objector, although the trial Court did not grant any interest. He further submits that the High Court Division erroneously came to a finding that cross objection as provided for under Order XLI, Rule 23 of the C......ision in support of the respondent's claim of Taka 43.50 lakh in addition to their original claim of Taka 14.50 lakh is absolutely baseless, misconceived, untenable and incorrect and in this view of the matter, the arbitrators committed gross misconduct by awarding Taka 58,00,000 (Taka 14.5..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
Ibrahim Vs. State, 2014, 43 CLC (HCD)
....m be set at liberty if not detained in any other case. The Office is directed to send down the records at once. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 289 ......corroborated by the vital witnesses. 43. Moreover, the victim Sufia Begum sat under a date-tree at 9-00 pm and it was alleged that the accused Ibrahim hurled acid from back. So in our view the recognition of accused Ibrahim was improbable, speculative and of an uncertain character. T..Category: Evidence Law, Women and Children | Date: 16 Apr, 2014 | Hits: 17
Borun Khatun and others Vs. Md. Hebaj Uddin Pramanik and another, 2014, 43 DLR (HCD)
....on of the suit land till disposal of the appeal. Send down the lower Court records. Communicate this judgment at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 58. ......y sorry to mention that learned Judge of the appellate Court did not properly consider the finding of the learned Senior Assistant Judge. We are very sorry to mention that learned Judge on taking the view that exhibits 3 and 2 series being 30 years old has presumptive value. It is true but contents ..Category: Property Law | Date: 6 Apr, 2014 | Hits: 9
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ......law manifests such a necessary intendment. With regard to the procedural laws, the general principle is that alterations in procedure are retrospective unless there be some good reason against such a view. If a statute deals merely with the procedure in an action, and does not affect the rights of t..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......o invoke fundamental rights for challenging the vires of a law will seek this remedy under Article 102(1), but in all other cases he will be required to seek remedy under Article 117(2). 35. The view of Mujibar Rahman case was changed in the case of Bangladesh Vs. Shafiuddin, 50 DLR (AD) 27, an..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
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