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Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....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......ade absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis of data of the child and also of both plaintiff and defendants-- "The putative father Md. Saydur Rahman is the ......the plaintiff Mossammat Beautiful Bibi. 6. A Rule was issued in both the Revisions about sustainability of the judgment and decree passed by the appellate court. 7. By the Rule issuing order dated 16-10-2011, passed in the said second Revision, operation of the impugned Judgment ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
....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......p;Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent
Judgment
May 14, 2014.
Result:
The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant
......, 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..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
..... 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...... 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. ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......lip;Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May14, 2014 Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant ...... 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..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....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......4) 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..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)
....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......spondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance...... 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..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
....yan. The contention of the learned Counsel for the plaintiff-petitioner is that this partition deed dated 16-5-1935 the exhibit-Kha has not been proved and taken into evidence in accordance with law and, as such, the Courts below committed illegality in putting reliance on this partition deed t......urisdiction) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md Imman Ali J Nurul Hoq Bhuiyan.....................................Petitioner Vs. Momtazul Islam and others.........................Respondents Judgment May 12, 2014 ...... 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..Category: Property Law | Date: 12 May, 2014 | Hits: 6
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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....... 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...... 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..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)
....gistrate or a person who is being entrusted by the said 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 ac......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......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..Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....t 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 appeal involving similar question of law and fact between the same parties have been heard together and are being disposed of by this com............................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......, 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..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
.... Nikah Registrar in No.7, Bhadra 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......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......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..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
....um, who is more than 4(four) years junior to the writ-petitioner, again by superseding him. In the circumstances, the writ-petitioner finding no other equally efficacious remedy provided by law filed the writ petition and obtained the Rule Nisi.
5. Writ-Respondent Nos.2 and 3 and adde......
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.
Matiur Rahma......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..
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....e promise, yet, instead, the respondents have served the impugned notice dated 22 June, 2009 asking the petitioner to surrender possession of the subject property and had, thereby, acted without lawful authority. 9. The respondent No.4 in the aforementioned Writ Petition, in his ......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......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..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 ......ision (Civil Revisional Jurisdiction) Present: Md. Emdadul Huq J Sharif Miah…………………….........Petitioner Vs. Rina and another………............Opposite Parties Judgment May 3, 2014. ......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..Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
.... clear as the daylight, the suit should be buried at its inception by rejecting the plaint by invoking inherent powers of the Court. ...(43) Question of limitation being a mixed question of law and facts, should be decided at the time of trial on taking evidence.......(40) Case Referr...... 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...... 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 ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
.... disputed claims, because most of the serial numbers are fictitibus; the disputed claims of the mortgagors should be properly verified by auditors, because most of the claims are not genuine and lawfully tenable; proper accounts must be made of all time barred seized gold, as per pawnbroke...... (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 …......................... 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..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... interest thereon as per provision under section 29(1)(xviiiaa) of the Ordinance, which must not exceed the amount of Bangladesh Bank’s classified loan; that the order passed by the Tribunal is lawful and so, the reference application has no merit. 7. Mr. A. S. M. Abdur Razzaque, the lear......;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.......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..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
....re, the Cross Appeal No.5/2001 filed by the respondent praying for interest on the award amount, which was not allowed either by the Arbitrators nor by the Court below, was misconceived, untenable in law and outside the scope of section 39 of the Arbitration Act, 1940 and hence, the said Cross Appea......D) (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..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....o estimation under section 35(4) of the Ordinance and thereby both of them acted illegally and that illegal order has been mechanically affirmed by the Appellate Tribunal which cannot be sustained in law. ২৫। উপরোক্ত মোকাদ্দমাসমূহ ব্যতীত......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......্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..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)
....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 ......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......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..Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2
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