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Ali Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (AD)

....ted that the appellant supplied accounts certified by Chartered Accountants which under section 82 of the Income Tax Ordinance, 1984 is sufficient to deem the return as correct. 13. On the other hand, Mrs. Mahfuza Begum, learned AAG submitted that the provisions of sec­tion 82 is only appli......igh Court Divison, we are constrained to agree with the submissions of the learned AAG that the respondents were not required to contro­vert the same by filing an affidavit-in-opposition. We also note that under sub-section (4) the respondents are required to specifically admit or deny whether t..

Category: Fiscal/Taxation Law | Date: 5 Jan, 2014 | Hits: 11

BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)

....ge in arriving at the decision have no mariner of application on the facts of the given case. 9. Mr. Raghib Rouf Chowdhury, learned Advocate, appearing for the plaintiff-respondent, on the other hand submits that, before issuing termination letter, plaintiff was not given any chance to explain ......e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48   ..

Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0

Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)

....r Province Vs. Suraj Narain Anand, PLD 1949 PC 1; Poonam Vs. Sumit Tanwar, (2010) 4 SCC 460; Pakistan Vs. Akhlaque Hossain, 17 DLR (SC) 545; Major Bazlul Huda Vs. State, 63 DLR (AD) 62; Messrs Thungabhandra Industries Limited Vs. The Government of Andhra Pradesh, AIR 1964 SC 13 72; Sheonandan Paswan...... necessary measures and the Tribunal is of the opinion that the delay to secure his attendance would be unreasonable. The expression 'common knowledge' used in sub-section (3) of section 19 denotes facts that are commonly accepted or uni­versally known, such as general facts of history o..

Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15

Md. Abdur Rob Bhuiyan Vs. Sheikh Ahammed and others, 2013, 42 CLC (HCD)

.... the door step of his house,opposite party 1 at the instance of opposite party 2 dealt a blow on his head with a stick. As he quickly shifted his position and tried to resist the stroke with his left hand, his left mid-finger was fractured. The opposite parties in the manner described in the ejahar ...... Rule. Accordingly, the Rule is discharged. Opposite Parties 1-20 are released from their bail bonds. Send down the records. Muhammad Abdul Hafiz J.- I agree. Ed. This Case is alsoReported in: ..

Category: Procedural Law | Date: 21 Nov, 2013 | Hits: 24

Abdul Momen Bhuiyan and others Vs. District Judge, Dhaka and others, 2013, 42 CLC (AD)

....order impugned before the High Court division and, as such, the impugned judgment should be set-aside. 8. Mr. Munir Sharif, learned Advocate, appearing on behalf of respondent No.3, on the other hand, supports that impugned judgment. 9. We have considered the submissions of the learned Adv...... Judge" according to section 3(15) of the General Clauses Act has to be taken as the principal civil Court of the original jurisdiction. The term 'District Judge' used in PO 7 of 1973 connotes the original civil jurisdiction of the District Judge as a civil Court and the provisions of t..

Category: Civil Law | Date: 17 Nov, 2013 | Hits: 17

AKM Mosharraf Hossain Vs. State & another, 2013, 41 CLC (HCD)

....o- Hasanuddin Sarker Vs. State, 34 DLR 287; Kazi Ahammad Bazlul Karim Vs. State, 11 BLC 60; Abdul Bari Vs. State, 3 BLC 474; Habibur Rahman Mollah Vs. State, 61 DLR. Lawyers Involved: Khandhar Mahbub Hossain with Md. Shah Alam, Advocates—For the Appellant. Md. Abdul Hai, DA......y and other ben­efits from their fund and thereafter convict-appel­lant has withdraw his salary and other benefits from the fund of Ministry of Industry. He further deposed that he prepared a note sheet for collect­ing TA from BCIC for the purpose of a tour towards Hongkong. He also depo..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Oct, 2013 | Hits: 3

Ali Amjad Khan (Md.) Vs. Md. Habibullah Dawn & others, 2013, 42 CLC (AD)

....t Judge, Sixth Court, Dhaka allowing Miscellaneous Case No.19 of 2011 arising out of Title Suit No.103 of 2004 renumbered as Title Suit No.2725 of 2008 and directing the petitioner (decree-holder) to hand over the possession of the suit land to respondent No.1 immediately. 2. The facts leading ......ia­tion of law and fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 28. ..

Category: Civil Law | Date: 10 Oct, 2013 | Hits: 33

Proshanta Kumar Sarkar Vs. Managing Director, Agrani Bank Ltd Head Office and others, 2013, 42 CLC (HCD)

....and asked him to liquidate his outstanding dues thereby giving the petitioners a reasonable time to avoid plea of arbi­trariness and controversies regarding auction process. 12. On the other hand Mr. Hefzul Bari with Mrs. Khalifa Shamsun Nahar the Learned advo­cates appearing for the re......মূল্যের সমপরিমাণ অর্থ মামলার দাবী হইতে বাদ দিয়া ডিক্রী প্রদান করিবে। 16. It is noted that section 12(3) of the Ain empowers the bank to sell the mortgaged property in the event of..

Category: Others, Procedural Law | Date: 8 Oct, 2013 | Hits: 8

Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)

....ts' his­toric supervisory jurisdiction does not extend to a body as the Panel given that the Panel's power is not derived from legislation or the exercise of the prerogative. On the other hand, counsel for Datafin submitted this to be a too narrow a view arguing "that regard has to ...... or permitted to perform certain pub­lic duties then the government or the local author­ity would invariably have had to step in and discharge obligatory functions in this regard. It is to be noted that such empowerment of the private sector by the state is tolerated and licensed in the most..

Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2

AA Engineering Limited Vs. University of Khulna, 2013, 42 CLC (AD)

.... income tax and super tax and the High Court Division committed error of law in holding otherwise. 7. Mr. Shamim Khaled, learned Advocate, appearing on behalf of respondent Nos.1-4, on the other hand, submits that when section 3(3) of the Act required that the service renderer to pay VAT, the s......thout deducting therefrom any amount on account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ..

Category: Fiscal/Taxation Law | Date: 3 Oct, 2013 | Hits: 28

Satsang Bangladesh, D. Pakutia Vs. People’s Republic of Bangladesh and others, 2013, 42 CLC (HCD)

.... Judge, Pabna Sadar. Pabna for a declaration that the plaintiff 'Satsang Bangladesh' is the only legal representative in -Bangladesh con­tending inter-alia that, Sree Sree Thagore Anukul Chandra established an 'Ashrom' namely "Satsang Ashrom" in Hemayetpur, Pabna wherei...... established the Satsongo Ashrom at Pakutia, Tangail in the name and style "Satsang Bangladesh, D Pakutia, Ghatail, Tangail". 11. Scrutinizing the relevant papers it is obvi­ous to note that after the inception of Bangladesh in the year of 1971 AD the Government of Bangladesh admi..

Category: Civil Law, Procedural Law | Date: 26 Sep, 2013 | Hits: 3

Bakhrabad Gas System Limited Vs. Al Masud-ar-Noor and others, 2013, 42 CLC (AD)

....dgment and order needs to be interfered with by this Division by giving leave. 8. Mr. AM Mahbubuddin, learned Advocate, entering caveat on behalf of the writ-petitioner-respondents, on the other hand, supported the impugned judgment and order. 9. We do not find any substance in the sub­......appointed after the com­ing into effect or force of the same. With the above observations, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 187. ..

Category: Employment/Service Law | Date: 26 Sep, 2013 | Hits: 12

Commissioner of Customs, Excise and VAT Commissioner of Customs, Excise and VAT Vs. Appollo Steel Mills Ltd and others, 2013, 42 CLC (AD)

....er was not cancelled, it was not entitled to get the refund as prayed for. 10. Mr. Mahmudul Islam, learned Counsel, entering caveat on behalf of the writ-petitioner-respondent, has, on the other hand, supported the impugned judgment and order. 11. From the judgment and order of the High Co......so of the view, that rule 34Ka (4) of the VAT Rules "appears to be relevant to a case where refund was sought for under section 67 of the VAT Act.” 13. We have considered the facts as noted by the High Court Division, particularly, the fact that the application for refund of excess V..

Category: Fiscal/Taxation Law | Date: 24 Sep, 2013 | Hits: 9

State Vs. Mostafizur Rahman and another, 2013, 42 CLC (AD)

....­sions. Case Referred to- State of Punjab Vs. Jagir Sing; SCC (1974) PP 285-286 and Md. Abdul Hamid Mollah Vs. Ali Mollah, 13 BLD (AD) 127 = 44 DLR (AD) 223; Md. Iqbal Vs. State of Jharkhand, AIR 2013 SC 307. Lawyers Involved: Momtazuddin Fakir, Additional Attorney General, i......ahman, where 3 she remained confined for about 3 months. Previously she had worked for about 18/20 months in the house of one Montu, at Mirpur. She also worked for Proshanto and Chand All. It is also noted that her mother had re-married and co-accused Aleya was her half-sister and that either the vi..

Category: Criminal Law, Women and Children | Date: 18 Sep, 2013 | Hits: 7

Government of Bangladesh Vs. Md. Abdul Maleque Miah and 7 anothers, 2013, 42 CLC (AD)

....allowed and the impugned judgment and order is set aside with the obser­vations made in the body of the judgment. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 167   ...... Rules framed thereunder. 19. Soon after exhausting the procedure laid down in rule 7, the aggrieved party has a further remedy before the Administrative Appellate Tribunal. What is important to note here is that the Administrative Appellate Tribunal has the power to punish for contempt of its ..

Category: Administrative Law, Constitutional Law | Date: 17 Sep, 2013 | Hits: 3

ATM Nazimullah Chow¬dhury Vs. State & another, 2013, 42 CLC (HCD)

....ladesh to the UAE during the relevant period made a show of appointment of Jewel Miah and Selim Parvez as gardeners at his residence one by one by resorting to some back­stage manoeuvres and underhand means and the appellant misappropriated the monthly salaries of those two alleged gardeners cau......nts) came to him with some purchase vouchers and receipts and told him (P.W.3) that the accused-Ambassador had purchased the items mentioned therein for household use and instructed him to initiate a note to the effect that those items had been purchased for use by the Chancery. 39. The P.W.4 i..

Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5

Maulana Syed Rezaul Haque Chadpuri and others Vs. Bangladesh Jamaat-e-Islami and others [2nd Part], 2013, 42 DLR (HCD)

.... mandate to their elected representation to form a Government; thereby exercised their right of self determination. Members belonging to BJI actually sat in the War Cabinet of the enemy, soiled their hands in the blood of the innocent unarmed civilians, committed genocide, war crimes, crimes against......sions of the BJI, submitted in 2008, 2009 and 2010 in light of the objections that were raised by the scrutiny committee of the EC in the its letter dated 24.01.2012 and 04.11.2012; and the committee noted its observations in a note-sheet prepared after scrutiny; the content of the said note sheet i..

Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10

Maulana Syed Rezaul Haque Chadpuri and others Vs. Bangladesh Jamaat-e-Islami and others [1st Part], 2013, 42 DLR (HCD)

....he enemy, engaged in genocide, war crimes, crimes against humanity, rape, murder, looting, arson, ethnic cleansing and denuding the nation of its intellectuals by systematic killing thus soiled their hands with the blood of the innocent and unarmed civilians. BJI perpetrated the gruesome atrocities ......JI, however, submitted a revised constitution on 02.12.2012. Constitution of BJI submitted on 02.12.2012 was scrutinized by the Scrutiny Committee of the Commission and findings of the Committee were noted in a note-sheet for consideration and decision of the Commission. The Commission has taken no ..

Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11

Syed Raihan Hasan Ali Chowdhury Vs. Syed Hamde Ali Chow¬dhury and others, 2013, 42 CLC (HCD)

....est opportunity, not denying the plaint case and making out a case of real or actual fact. Early means, at or near the beginning of a period……… (17) Cases Referred to- Khandkar Abul Hussain Vs. Government of the People's Republic of Bangladesh, 54 DLR 467; Fuidlay ......, for a declaration. (a) that the property is not a waqf property; or (b) that the property is waqf property within the limits stated in the petition. 15. Section 35 of the ordinance denote that along with the Mutwalli the other person who has been given the right to challenge the not..

Category: Trust/Waqf Law | Date: 29 Jul, 2013 | Hits: 5

Robi Axiata Ltd Vs. First Labour Court Dhaka and others, 2013, 42 CLC (HCD)

....gh an application independently made with­out recourse to such Chapter 14 procedure of rais­ing an industrial dispute. 14. Mr. Hassan MS Azim, appearing for the Respondents, on the other hand, in acknowledg­ing the codification exercise as reflected in the Act, highlights that the A......sently engaged in a limited scope of enquiry' determined by the terms of the Rules Nisi issued, these being in turn informed by the Impugned Orders issued. 3. The First Labour Court took due note of the competing standpoints of the parties before it on the question of jurisdiction vesting i..

Category: Labour and Industrial Law | Date: 28 Jul, 2013 | Hits: 7