Search Options
Judgment Advanced Search
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ss and industrial undertakings and (iii) other sources. The IACT observed that the incomes received from donation are wholly expanded for charitable purposes and not taxable but the income from house property, micro-credit schemes, interest from FDR, debentures and Protirakshya Sanchaya Patras (PSP&....... 255 of 2004 With Income Tax Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as......ondent-Commissioner of Taxes contested the reference applications by filing separate affidavits-in-reply supporting the common order of the Tribunal. 10. It has been stated that the Tribunal was legally justified in mostly rejecting the appeals holding that the income from interests of savings ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)
....atan Daman Ain, 2000 pending in the Court of Nari-o-Shishu Nirjatan Damon Tribunal, Habigonj shall not be quashed and/or such other or further order or orders passed as to this Court may seem fit and proper. 3. Pending hearing of the Rule, let all further proceeding of Nari-o-Shishu Case N......urt Division (Criminal Miscellaneous Jurisdiction) Present: Md. Nizamul Huq J Md. Jahangir Hossain J Abdul Hamid (Ujir).............Accused Petitioner Vs. State and others…………………….Opposite-Party Judgm......aid Tribunal to submit a report within 7 (seven) days. But in the present case the Tribunal without complying with the stipulated provision of law as contemplated in section 27 of the said Ain most illegally took cognizance against the accused-petitioner and others, as such, the continuation of..Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ght) years to be suffered consecutively and imposing a fine of Taka 1,00,000 (one lakh), in default, to suffer rigorous imprisonment for 1(one) year more and confiscating of the respondent's property worth Taka 1,66,13,758.43 to the State. 3. These two criminal petitions for leave to a............................Petitioner (In Criminal Petition No.117 of 2011) Anti-Corruption Commission..........Petitioner (In Criminal Petition No.210 of 2011) Vs. Faisal Morshed Khan and another.................Respondents (In both the cases) Judgment &nb......to submit his statement of wealth along with the statements of wealth of his wife and other dependants within 7 (seven) days of the receipt of the said order. The said order dated 20-6-2007 contained legal action including confiscation of his assets in default of submitting the statements withi..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
.... dishonesty; normally they are found to have erred, if at all, by ignorance or misunderstanding. Yet the courts constantly accuse them of bad faith merely because they have acted unreasonably or on improper grounds.” In our country the abuse sometimes turns so nakedly arbitrary and desperately......druzzaman J Md. Abul Bashar………………..............Petitioner Vs. Government of Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary Affairs, Bangladesh Secretariat, Ramna, Dhaka and others……Respondent......ra Union Nagarpur, Tangail in violation of Rule 13(Uma) of the Muslim Marriages and Divorces (Registration) Rules, 2009 shall not be declared to have been passed without lawful authority and is of no legal effect. 2. The petitioner is a citizen of Bangladesh having requisite qualifications to b..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....hala. 6. The Writ Petition No.4608 of 2009 was structured on the following assertions; By an order dated 23rd March 1987, the Additional Deputy Commissioner (Revenue), Pabna, demised the subject property in favour of the petitioner on an year to year lease, the commencing date being the 1s......bsp; Ayub Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011) Human Rights and peace for Bangl......at the High Court Division had come up with an exquisite judgment which cannot be disloged. In his view none of the principles advanced by Mr. Ali can be engaged in the backdrop of factual as well as legal elements that orbit round the case in hand. He expressed that nothing could, in the instant ca..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)
....nd a man as alleged father and (2) the responsibility of a man as the alleged father to provide maintenance to 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 with......ision (Civil Revisional Jurisdiction) Present: Md. Emdadul Huq J Sharif Miah…………………….........Petitioner Vs. Rina and another………............Opposite Parties Judgment May 3, 2014. ......) Rina and also to pay maintenance to the mother and the said daughter. 5. The defendant petitioner Sharif Mia has, however, all along denied not only his fatherhood of the daughter but also the legality of the marriage and any cohabitation with the girl's mother after marriage. But no..Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....ticularly described in the schedule to the plaint. 3. The case of the plaintiff, in short, is that: The suit land originally belonged to the then DIT now Rajuk. DIT leased out the suit property in favour of Motiur Rahman Mullick, son of late Abdur Rahman Mullick by 'standard lease...... High Court Division (Civil Appellate Jurisdiction) Present: Farid Ahmed J Md. Khasruzzaman J Khan Mohammad Ameer.......................Appellant Vs. Atiqur Rahman and others ...............Respondents Judgment April 30, 2014 Result: The appeal......ded over possession to him. Habibur Rahman Mullick passed away on 7-4-1979 leaving behind his wife Meherunnessa, a son Atiqur Rahman, defendant Nos. 1 and 4 daughters, defendant Nos. 2-5, as his legal heirs and succes' sors. The defendant Nos. 1-5 and their mother mutated their names in the..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
.... the other claimants who deposited those with him as per the seized Registers and report compliance thereof to it within 1(one) month. Section 517 of the Code deals with the disposal of the property seized during investigation. In the Act, 1974, there is no provision as to how the pro...... (Criminal) Present: Md.Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J AHM Shamsuddin Chowdhury J Parul Nath and others...............................Petitioners Vs. State …......................... Advocate-on-Record—For the Petitioners. Shafique Ahmed, Senior Advocate instructed by Md.Taufique Hossain, Advocate-on-Record—For the Respondents. Whether the Tribunal was legally correct to give the direction upon accused to return the seized ornaments to the other ..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....tive and in favour of the department and answers are not necessary to others questions as not pressed. 10. On examination of the questions framed in the reference application, it transpires that proper questions of law have not been framed in this reference application. Therefore, we are reform......;Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Cases Referred to- Standard Chartered Grindlays Bank Vs. the Commissioner of Taxes, in Income Tax Reference Application N......and the expenses not supported by documents, etc; that the Commissioner of Appeal reduced Tk. 9,00,000/- out of the disallowed expenses under various heads of expenses in the profit and loss accounts legally; that the Tribunal affirmed the order of the Commissioner of Appeal relating to rejection of..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 do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ......D) (2014)246. ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....t, bar and pastry shop at Tk. 5,00,00,000/- on the basis of last year appeal order in place of Tk. 4,31,91,045/- disclosed, by the applicant without any inquiry where the assessee applicant maintains proper books of accounts in accordance with requirements of section 35 of Income Tax Ordinance 1984?......ছেন এবং উহার প্রেক্ষিতে অত্র আদালতের মতামত প্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to r......দালতের মতামত প্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to reduce/confirm the order of the Commissioner of Taxes (Appeals) regarding disal..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)
....not at all been resolved by the High Court Division as well as by the appellate Court. For mere mistake in the schedule to the plaint, a party should not suffer and should not be deprived of valuable property. 17. Such being the case, we find that the plaintiffs should be given a chance for mak......eme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Nur Mohammad and others...................Petitioner Vs. Mosammat Kamla Khatun and others..........Resp......ide and the suit is remanded to the trial Court. The trial Court is directed to dispose of the suit as expeditiously as possible. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 205 ..Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2
Ibrahim Vs. State, 2014, 43 CLC (HCD)
.... Benu Mia. He recorded the statement of Sultan Ahmed and Aftabuddin on 2-8-1996 and on 8-5-1996 examined Arju Mia. He denied the suggestion that he submitted the perfunctory charge-sheet without proper investigation. 34. P.W. 12 Dr. AJM Saleque. He deposed that the victim was admitted......০২ Acid Aparadh- Nari-o-Shishu Nirjatan (Bishesh Bidan) Ain, 1995; Sections: 5(অ) 5(ঈ), 5(ক)& 5(ঙ) It is true that crime like acid throwing is shocking in nature and also, revolting. The crime is against society and humanity, but the prosecution convicted the ac......a Haque, AAG and Md. Showardi AAG—For the tate-Respondent. Criminal Appeal No. 413 of 2000. Judgment Syed Md. Ziaul Karim J.- By this appeal, convict appellant has challenged the legality and propriety of the judgment and order of conviction and sentence dated 30-01-2000 passed ..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)
....ve pattan of the suit land to Gahar Ali Pramanik and SA khatian No. 320 was published correctly in the name of Gahar Ali. Gahar Ali died leaving two sons, Hebaj Uddin and Afaj Uddin who inherited his property and is possessing the same. RS record primarily recorded the name of plaintiffs but while R......58. ......laintiff-appellant-opposite parties, on the other hand, submits that, dispute is for 47 decimals of land, 14 decimals from dag No.1157 and 33 decimals from dag No.1158 but plaintiff was not in actual legal possession as plaintiffs claimed only 33 decimals of land. 9. We are very sorry to mentio..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 ......ourt Division (Criminal Revisional Jurisdiction) Present: Syed Md. Ziaul Karim J Ashish Rani an Das J State...........................Petitioner Vs. Shajahan Bepari and others.........Accused-Opposite Parties Judgment April 3, 2014. Result: The ......minal Revision No. 3544 of 1991 Judgment Syed Md. Ziaul Karim J. — By this Rule, the State, represented by the Solicitor, Government of the Bangladesh as petitioner has challenged the legality and propriety of the order dated 20-8-1991 passed by learned Additional Sessions Judge, Fif..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
.... they shall not be directed to promote the petitioner to the post of Chief Engineer (PWD) on the basis of seniority and/or pass such other or further order or orders as to this Court may seem fit and proper. And pending hearing of the Rule, there was an order of injunction from promoting any junior ......inal Jurisdiction) Present: Quazi Reza-ul-Hoque J ABM Altaff Hussain J AZM Tajul Islam...........................................Petitioner Vs. Government of Bangladesh and others.............Respondents Judgment April 3, 2014 Result: The Rule is ma......ed on 24-10-2013 calling upon the respondents to show cause as to why the impugned Memo dated 9-10-2013 (annexure-H) shall not be declared to have been made without lawful authority and is of no legal effect, and why they shall not be directed to promote the petitioner to the post of Chief Engi..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
....the suit by filing written statement denying all the material statements made in the plaint. His case, in short, is that the suit is not maintainable in its present form and manner, which is not properly valued and adequately stamped and is barred by law of limitation. Defendant No.1w...... Supreme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Anwarul Haque J Bibi Joynab Begum Chowdhury and others………..................Petitioners Vs. Osi Mia alias Osi Mia ......nd 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) 190. ..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15
Category: Constitutional Law, Employment/Service Law | Date: 13 Mar, 2014 | Hits: 6
Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)
....he Court rather the intention was to expose the scandalous activities in respect of examination results and also to expose the fault in the system of appointing Judges of the higher judiciary without proper scrutiny. He submitted that for it to be contempt of Court the news reports would have to hav......un Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Anwarul Haque J Ekramul Haque Balbul .....................Appellant [In Criminal Appeal No. 9/05] Samaresh Baidya and another……………Appellants [In Criminal Appeal No.11/05] Sab......tivities of the Chittagong University in respect of the examination marks interpolated in the tabulation sheets. He submitted that these are matters of public interest, and publication of such illegal activities of the Controller of Examination of Chittagong University comes within the ambit of..Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16