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Bangladesh Rural Advancement Committee (BRAC), BRAC Centre Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Ed This Case is also Reported in: ...... 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: ......, 1984.) Judgment Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 26.8.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (briefly state...... 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: ..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9

State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)

.... Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J State and another.... .............................Appellant Vs. Abdul Kader @ Mobile Kader and others..........Respondents Judgment May 14, 2014. Result: ...... 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. ......uty Attorney-General instruct­ed by B Hossain, Advocate-in-Record—For the Respondent (In Criminal Appeal No.24 of 2010). Criminal Appeal Nos. 22-24 of 2010. (From the judgment and order dated the 25th day of November, 2007 passed by the High Court Division in Death Reference No. ...... 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. ..

Category: Criminal Law | Date: 14 May, 2014 | Hits: 16

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....o Reported in:     ......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:     ...... of 2004 Judgment Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 26.8.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (briefly state......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:     ..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3

Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)

.... also Reported in: 66 DLR (AD) (2014) 315.     ......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.     ......r the Appellants. Sufia Khatun, Advocate-on-Record—For Respondent Nos.1 and 2. None represented—Respondent Nos.3-45. Civil Appeal No.67 of 2004. (From the judgment and order dated 16-10-2001 passed by the High Court Division in Civil Revision No.3271 of 1997.) Ju......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.     ..

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)

....d. This case is also Reported in: ...... 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: ...... being disposed of by this common judgment. 2. The reference applications under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter stated as the Ordinance) have arisen out of a common order dated 29.2.2004 passed by the Taxes Appellate Tribunal, Division Bench-2, Circuit Bench, Dhaka...... 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: ..

Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5

Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)

....death his wife gave birth to a son namely, Abdul Gafur Bhuiyan— who subsequently died leaving defendant Nos.66-76 as his heirs. That the heirs of CS recorded tenant Ashraf Ali, Anser Ali and Amjad Ali have been impleaded as defendant Nos.77 to 81, That the defendant No.1 Abdul Jabbar Bhuiyan h...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ...... PC Guha, Advocate instructed by Purabi Saha, Advocate-on-Record—For the Respondents (In both the cases) Civil Petition for Leave to Appeal Nos. 22-23 of 2011 (From the judgment and order dated 8-11-2009 passed by the High Court Division in Civil Revision No.1394 of 2008 along with...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ..

Category: Property Law | Date: 12 May, 2014 | Hits: 6

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....Case is also Reported in:   ......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:   ...... being disposed of by this common judgment. 2. The reference applications under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter stated as the Ordinance) have arisen out of a common order dated 29.2.2004 passed by the Taxes Appellate Tribunal, Division Bench-2, Circuit Bench, Dhaka......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:   ..

Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5

Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)

....tate and others…………………….Opposite-Party Judgment May 8, 2014.        Result: The Rule is made absolute. Section 27 transpires that a person who has complaint under the provision of the ...... 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 ......of 2009 under section 11(Ga)/30 of the Nari-o-Shishu Nirjatan 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...... 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 ..

Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5

State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)

....inal petitions for leave to appeal involving similar question of law and fact between the same parties have been heard together and are being disposed of by this common judgment. 4. The facts, leading to the filing of these criminal petitions for leave to appeal, in a nutshell, are: On 20-......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. ......, instructed by Mvi. Md. Wahidullah, Advocate-on-Record—For the Respondent (In both the cases) Criminal Petition for Leave to Appeal Nos.117 & 210 of 2011. (From the judgments and orders dated 3-8-2010 passed by the High Court Division in Criminal Appeal No.5250 of 2009). Ju......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. ..

Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8

Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)

..... Badruzzaman J. - I agree Ed. This Case is also Reported in: ......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: ......writ petition was heard on 03.03.2010 by a Division Bench of this Division and after hearing the parties their Lordships were pleased to make the Rule absolute with some observation by a judgment and order dated 10.03.2010. The Respondent No.4 of the said writ petition i.e., Respondent No.7 of the i......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: ..

Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5

Director General, Bangladesh Standards and Testing Institution Vs. Matiur Rahman and others, 2014, 43 CLC (AD)

....urt Appellate Division (Civil) Present: Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J Director General, Bangladesh Standards and Testing Institution…………Petitioner Vs. Mati......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. ......Sheikh Muhammad Murshed, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Respondents. Civil Petition for Leave to Appeal No. 125 of 2011. (From the judgment and order dated the 171h day of May, 2010 passed by the High Court Division in Writ Petition No. 2710 of......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. ..

Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7

Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)

....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......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.   ......etition No. 1901 of 2011] None represented—For the Respondent [In Civil Petition No.1902 of 2011]. Civil Petition for Leave to Appeal Nos.1901-1901 of 2011. From the judgment and order dated 21.8.2011 passed by the High Court Division in Writ Petition No.4608 of 2009 and Writ Pe......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.   ..

Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20

Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)

....ill 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16   ......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   ......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 fit" occurring in section 115(1) read with section 151 of the Co......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   ..

Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5

Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)

.... is also Reported in: 67 DLR (HCD) (2015) 2008 ......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ...... as found by their lord­ships in 2004 BCR (AD) 138, 56 DLR (AD) 210. Cause of action consists of the entire set of facts which gives rise to a legal action and is to be proved by the plaintiff in order to succeed in the suit, as found in 2 MLR (AD) 28 = 2 BLC (AD) 47 and 49 DLR (AD) 99. But, if ......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ..

Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6

Parul Nath and others Vs. State, 2014, 43 CLC (AD)

....ngonj, Boxirhat, Chittagong and seized gold orna­ments weighing 104 kgs, 4 tolas and 4½ ratis silver ornaments weighing 3kgs, 500 grams and stones worth Taka 5455 used in ornaments and, in addition, also recovered a sum of Taka 24,18,085. First Information Report (FIR) was lodged with Kot......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. ...... Tribunals shall have all the powers conferred by the Code as a Court of Sessions exercising original juris­diction. The Act, 1974 has provided the Tribu­nals with the power to pass necessary orders in case of confiscation of the property at the time of disposal of the case either in the for......ited the seized almost, namely: gold and silver ornaments, cash money and stone with Bangladesh Bank, Chittagong. Accused-Sree Ram Krishna Nath surrendered before the High Court Division and obtained anticipatory bail and also submitted an application for return of the seized ornaments and money as ..

Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8

Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ted in:   ......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:   .......252 of 2003. Judgment Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance,1984 (hereinafter referred to as the Ordinance) arises out of the order dated 21.11.2002 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly, the......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:   ..

Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6

Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)

.... MEC, Dhaka & others .......................................Respondents Judgment April 23, 2014. Result: The appeal is dismissed. Cases Referred to- WAPDA Vs. Khanzada Md. Abdul Haque Khan Khattak and Company, PLD 1990 SC 359. Lawyers Involved: Quamrul H......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.   ......enior Advocate, instructed by Sufia Khatun, Advocate-on-Record—For Respondent No.1. None represented—Respondent Nos.2-5. Civil Appeal No.106 of 2004. (From the judgment and order dated 13-1-2004 passed by the High Court Division in First Miscellaneous Appeal No.157 of 2001......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)

....mstance of the case, the learned Taxes Appellate Tribunal was legally justified to reduce/confirm the order of the Commissioner of Taxes (Appeals) regarding disallowance’s under the different heads of profit and loss account, without stating any reason when the assessee-company maintained the ......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ......্রার্থণা 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 disallowance’s under the different head......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4

Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)

....upreme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J            Nur Mohammad and others...................Petitioner Vs. Mosammat Kamla Khatun and others..........R......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 ......ique Hossain, Advocate-on-Record—For the Respondent No.1. None Represented—Respondent Nos. 2-33. Civil Petition for Leave to Appeal No. 2340 of 2009. (From the judgment and order dated 17-5-2009 passed by the High Court Division in Civil Revision No. 3371 of 1998) Jud......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)

....t April 16, 2014.  Result: The appeal is allowed. এসিড অপরাধ দমন আইন,(২০০২ সনের ২ নং আইন) ২০০২ Acid Aparadh- Nari-o-Shishu Nirjatan (Bishesh Bidan) Ain, 1995; Sections: 5(অ) 5(ঈ), 5(ক)& 5(......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   ...... 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 by learned Judge of Nari-o-Shishu Nirjatan ......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   ..

Category: Evidence Law, Women and Children | Date: 16 Apr, 2014 | Hits: 17