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

....showing gross profit at the rate of 11.77%. Notice was served upon him, fixing date of hearing but he did not appear at the time of hearing and the Deputy Commissioner of Taxes took the matter for ex-parte hearing and held that the assessee intentionally avoided attending the case and made assessmen......igh Court Division any question of law arising out of such order: Provided further that the Board may, on an application made in this behalf modify or waive, in any case, the requirement of such payment. (4) On receipt of the notice on the date of hearing of the application, the respondent......he High Court Division, accordingly, the appeal is dis­missed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243.     ..

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

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

....neers India Ltd., AIR 1996 Calcutta 424 Desai and Co. Vs. Hindustan Petroleum Corporation Limited, AIR 1987 (Guj) 19 Jamuna Oil Company Limited Vs. S.K. Dey, 44 DLR (AD) 104 Rex Vs. Sussex Justice Ex-parte Meeonly, 1924 QB 256 at page 259. Lawyers Involved: Asaduzzaman, Advocate— For......gin. The cost of such programme have been mutually agreed to bear by the parties on case to case basis. It was further agreed if Western Union fails to remit the required remittances according to the payment made by defendant time to time and such cannot be restored by the deposited amount held in t...... under the Companies Act, 1913. Defendant Bank as a schedule Bank, under the supervision and monitoring of Bangladesh Bank participates in various service such as, keeping deposit of money, providing loan facilities for multipurpose, monitory transactions of share business, open L/C for export and i..

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

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

.... occu­pation army of Pakistan for liberation of the coun­try. The petitioner, an activist of Islamic Chhatra Sangha not only collaborated with the anti-libera­tion force but also directly participated in the killing, rape and other nefarious activities with the occupation army and the lo...... For the reason stated above, we find no merit in these review petitions. The petitions are accord­ingly dismissed on merit. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 289. ...... For the reason stated above, we find no merit in these review petitions. The petitions are accord­ingly dismissed on merit. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 289. ..

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

Ekramul Hossain (Md.) and others Vs. Chairman, First Labour Court, Dhaka and others, 2013, 42 CLC (HCD)

....llective Bargaining Agent and Election for the Office Bearers of a Trade Union— Labour Court has not been invested with any power to adjudicate matters relating to the internal affairs, in particular dispute relating to election of its office bearers of a registered trade union and labour......the employer in respect of grievance on termination of his employment; Section- 132 Application by the worker or his authorised agent for direc­tion on payment" of wages; Section- 147   Appl......y;ever, without any order as to costs. BLA Case No. 1534 of 2011 pending before the First Labour Court, Dhaka is hereby quashed. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 313 ..

Category: Labour and Industrial Law | Date: 18 Nov, 2013 | Hits: 5

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

....ance Order No.1973 (PO No.7 of 1973) for realization of the loan amount along with interest, being an amount of Taka 16, 57,483.12 as on 31-10-2000. The learned District Judge, Dhaka after hearing ex parte by his order dated 25-6-2003 allowed the miscella­neous case. After that, the HBFC as the ......ation of sale has been passed by the learned District Judge. 19. In paragraph 8 of the Supplementary Affidavit, the petitioners stated that they paid total Taka 22, 24,000 upto 2-11-2010 towards payment of loan payable to HBFC. 20. The auction took place in respect of 400 square feet of Go......etition No.6385 of 2010 discharging the Rule. 2. The facts relevant for the purpose of disposal of this civil petition for leave to appeal, in a nutshell, are: The writ-petitioners obtained loan of Taka 4, 82,011.20 from respondent No.1, HBFC (House Building Finance Corporation) payable wi..

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

Golam Sarwar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)

....Commissioner of Taxes....................Respondent Judgment November 14, 2013 Result: No answers to questions (b) and (c). The appeals are remanded to the Tribunal to decide part of question (a) in the light of observations made in the judgment. Questions formulat......w, we are of the view that the matter should be revert back to the Tribunal for deciding the proportionate amount of income of the deceased which falls in the share of the assessee for the purpose of payment of taxes by the assessee for the aforesaid assessment years for the income of the deceased. ......ke necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ..

Category: Fiscal/Taxation Law | Date: 14 Nov, 2013 | Hits: 4

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

.... by him that he could not ascer­tained whether the convict-appellant obtained such standing order with the approval of the Board of BCIC. It is also admitted by him that it is not possible on his part to say that an adjust­ment is possible with the fund of Ministry of Industries and the fund......on to stand trial. 15. In course of cross-examination, he deposed that after joining his post in his contract service, the convict-appellant obtained a standing order from the BCIC in respect of payment of salary from the BCIC fund. It is admitted by him that the Provident Fund along with other......n­vict-appellant took advance (the term অগ্রীম) from his parent organization. The word advance is nothing but a synonym to be take money at a time from provident fund or other type of loan such as car advance etc. In this respect the P.W. 8 Osman Gani deposed in his cross-examination..

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

SM Redwan Vs. Md. Rezaul Islam and others, 2013, 42 CLC (AD)

....harma (P) Ltd. (2002) 1 SCC 234; KK Sidharthan TP Praveena Chandran (1996) 6 SCC 69. Lawyers Involved: Md. Nawab Ali, Advocate-on-Record—For the Appellant. (In both the cases) Ex-parte—For the Respondent. (In Criminal Appeal No.30 of 2004) ASM Khalequzzaman, Advocate-......on of law as to the applica­bility of section 138 of the Negotiable Instruments Act, 1881 (hereinafter referred to as the "Act") to a case in which a person issuing a cheque stopped its payment by issuing instruction to the drawee bank before payment. 2. In Criminal Appeal No.30 o......he High Court Division are hereby set-aside. The concerned Courts are directed to proceed with the cases in accordance with law. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 169. ..

Category: Criminal Law, Others | Date: 9 Oct, 2013 | Hits: 12

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

....cal registration office as indicated in sub-section (6) of section 12 of the Ain, publishing notice in accordance with the provision contained in sec­tions 33(1) and 48 of the Ain and ensured due participation of the bidders from the members of the public so as to allow the borrower to be duly k......erties. Accordingly the petitioner on 26-11-2008 deposited Taka 40,000 to the respondent bank vide receipt No. 185332. After deposit of said money the Respondent No.2 told the peti­tioner to make payment of the rest amount within 10 days, else the mortgaged property shall be auctioned. 4. T......that time no information was obtained from the local sub-registration office before holding the auction. The bank in selling the properties of the borrower placed to the bank as security against loan ought to have acted fairly and reasonably at least in determining the value of the proper­t..

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

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

....; Conferee Ltd. Vs. Titus Gas Transmission and Distribution Co. Ltd., 42 DLR 33; Rv Criminal Injuries Compensation Board, ex p Lain, [1967] 2 All ER 770 at 778, [1967] 2QB 864 at 882; Jockey Club, ex-parte Aga Khan, [1993] 1 WLR 909; Rv. Lloyd s of London, ex parte Briggs, [1993] 1 Lloyd's Rep 1......ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forth­with. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ......ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forth­with. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ..

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

Ahmed Lal Mia Vs. State and another, 2013, 42 CLC (AD)

....ove, no interference is called for with the impugned judgment and order. The leave petition is dismissed.  Ed. This Case is also Reported in: 66 DLR (AD) (2014) 204.   ...... Bank Limited, O.R. Nizam Road Branch, Chittagong bearing Cheque No.16161317. The cheque was presented for encashment in the bank on 17-1-2011, but the same was dishonoured with the endorsement "payment stopped by drawer.”] Then the complainant issued the statutory notice upon the accused......ove, no interference is called for with the impugned judgment and order. The leave petition is dismissed.  Ed. This Case is also Reported in: 66 DLR (AD) (2014) 204.   ..

Category: Criminal Law | Date: 3 Oct, 2013 | Hits: 5

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

....f the High Court Division in Writ Petition No.3426 of 1999 discharging the Rule. 2. The facts involved in this appeal, in brief, are: The appellant is a construction firm which successfully participated in the tender floated by the respondent, Khulna University on 1-3-1992. On 10-4-1992, t......in spite of the opinion of National Board of Revenue (NBR) that the service receiv­er would arrange VAT from its own fund if the tender invited after 1st July, 1991 did not make any provision for payment of VAT. In this situa­tion, the appellant filed the writ petition before the High Court ......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

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

....al transactions and in this respect, his directives were final and he would bear all responsibilities therefor. 38. The P.W. 3 Jamshed Minhaz Rahman also states in his evidence that in the first part of 2006, the Administrative Officer (Accounts) came to him with some purchase vouchers and rece......he monthly salaries of the two alleged gardeners of the Embassy, namely, Jewel Miah and Selim Parvez to the tune of 34,150 Dirhams. Besides, he also misappropriated money on different heads by making payment of gas bill of his residence and some household articles purchased for his resi­dence fr......eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500.   ..

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)

....CHQ'), 3 All. E.R. 935; R Vs. North and East Devon Health Authority exp Coughlan [2001] QB 213, at paragraph 57; R (on the application of Nadarajah) and Abdi Vs. Secretary of State for the Home Department, [2005] EWCA Civ 2363; R. (Bhatt Murphy) and Others Vs. Secretary for the Home Department, ...... manifesto, 2007; (iii) decision of the executive committee of the party for registration as such; (iv) a list of names of the Executive Committee of the party; (v) treasury 'challan' showing payment of registration fees; (vi) list of bank accounts of the party; (vii) description of income s......hereby declared to have been given without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 14.        ..

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)

....CHQ'), 3 All. E.R. 935; R Vs. North and East Devon Health Authority exp Coughlan [2001] QB 213, at paragraph 57; R (on the application of Nadarajah) and Abdi Vs. Secretary of State for the Home Department, [2005] EWCA Civ 2363; R. (Bhatt Murphy) and Others Vs. Secretary for the Home Department, ......p;(1982) 3 SCC 235, standing was allowed to a public spirited organization on behalf of the laborers engaged in construction works in the various projects connected with Asian Games, 1892 complaining payment of wages less than what was minimum permissible by law. While explaining the nature and scop......নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮) (..to be continued at CLC ID ( 9365 ) ..

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)

....isions have made regarding the person, property, time and manner in which the enrolment is to be made and in this con­text section 50 authorises the Administrator to decide the question whether a particular prop­erty is waqf property or not and the order made by the Administrator under this ......Civil Rule No.905(f) of 2011 is disposed of. Send down the lower Court records at once. Communicate this order at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 5. ......Civil Rule No.905(f) of 2011 is disposed of. Send down the lower Court records at once. Communicate this order at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 5. ..

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

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

....iry' 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 in the Labour Court either under section 3......Orders of Stay as ini­tially granted are necessarily recalled and vacated. There are no Orders as to costs. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 551   ......Orders of Stay as ini­tially granted are necessarily recalled and vacated. There are no Orders as to costs. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 551   ..

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

Zahir Fakir (Md.) and oth¬ers Vs. Hahma Khatun and others, 2013, 42 CLC (HCD)

....t has purposely and intentionally avoided and shifted his responsibility upon the Trial Court which the appellate Court was very much compe­tent to perform. In avoiding such responsibility on the part of the appellate Court was not proper. All the materials for deciding the suit finally were bef......77 acres of land to defendant No.1 by registered sale deed No.3597/78. In the above way defendant Nos.1-3 lawfully acquired title to the entire suit property and have been pos­sessing the same on payment of rent regularly. 4. After transfer of the suit property as such, the plaintiffs went ......urts records along with a copy of this judgment to the concern Court forthwith for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 240   ..

Category: Property Law | Date: 25 Jul, 2013 | Hits: 6

Md. Lokman Hakim and Others Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)

....Advocate-For the writ-petitioners. S. Rashed Jahangir, Deputy Attorney General with Ms. Nurun Nahar, Assistant Attorney General with Saikat Basu, Assistant Attorney General-For respondent, I.T. Department. Writ Petition No.979 of 2013. With Writ Petitions No. 923 & 1339 of 2013. ......e parent provision of section 53 of the Income Tax Ordinance 1984 and accordingly it shall have no legal effect. The notices issued under such provision directing the assessee-writ-petitioner to make payment of Advance Income Tax is declared to have been issued without lawful authority having no leg......o the writ petitioners. In the result, these rules are made absolute.   However, there shall be no order as to cost. Mohammad Ullah J. - I agree. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 25 Jul, 2013 | Hits: 121

Younusuzzaman (Badal) Vs. State and another, 2013, 42 CLC (HCD)

.... Present: Borhanuddin J KM Kamrul Kader J Younusuzzaman (Badal).........................Petitioner Vs. The State and another………………..............Opposite parties Judgment July 25, 2013. Result: The Rule is discharged. A com....... The provisions of section 138 of the Negotiable Instruments Act, 1881, which reads as follows: “138. (1). Where any cheque drawn by a person on an account maintained by him with a banker for payment of any amount of money to another person from out of that account is returned by the bank un...... time of issuance of the Rule is hereby vacated. Communicate a copy of this judgment to the court concern immediately. Borhanuddin J.-I agree. Ed. This Case is also Reported in: ..

Category: Criminal Law | Date: 25 Jul, 2013 | Hits: 140