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Commissioner of Taxes Vs. Prime Bank Ltd., 2007, 36 CLC (HCD)

....he computation of capital gain that is allowed have been enumerated under section 32 of the Ordinance. The rider that must be understood is that when there is no transfer of capital asset there is no scope for computing capital gain or capital loss. 33. Moreover, it must be remembered that a......peal to Appellate Division under section 162 of the Ordinance is rejected since we do not think that this is a fit case for appeal. Ed. This Case is also Reported in: 59 DLR (2007) 629. ..

Category: Fiscal/Taxation Law | Date: | Hits: 82

Udayan Garments (Pvt.) Ltd. Vs. Bangladesh and others, 2007, 36 CLC (HCD)

....scern the "referent" aiding their effort as much as possible by the context. The context here means, the statute as a whole, the previous state of the law, other statutes in pari materia, the general scope of the statute and the mischief that it was intended to remedy, as has been mandated by the Su......rtificate under section 33(5) of the Ain in Writ Petition No. 6732 of 2004 are made absolute. However, there will be no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 615...

Category: Constitutional Law | Date: | Hits: 168

Abdul Mannan Matubbar Vs. Bangladesh Water Development Board and others, 2007, 36 CLC (HCD)

.... the instant case, the inquiry is found to have been held giving the petitioner reasonable opportunity to defend himself. The principle of natural justice having been followed in this case we find no scope whatever for Court's interference with the authority's finding and decision imposing compulsor...... considering his explanation." Accordingly, the Rule is discharged, however, without any order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 610; 13 MLR (HCD) (2008) 51. ..

Category: Employment/Service Law | Date: | Hits: 76

Angels Corporation (Pvt.) Ltd. and another Vs. Bangladesh and others, 2007, 36 CLC (HCD)

....ded under the repealed Ain, 1990. In consequence, the learned Advocate submits, the "transformation" of the earlier title suit in the Artha Rin Adalat, 1st Court, Dhaka is inconsistent and beyond the scope of section 6(e) of the General Clauses Act. Accord­ingly, it is liable to be declared to have......sult, Rules in Writ Petition Nos. 6579 of 2004 and 6057 of 2005 are discharged with­out any order as to costs.Stay granted earlier stands vacated.Ed.This Case is also Reported in: 59 DLR (2007) 601. ..

Category: Others | Date: | Hits: 104

A Wadud Member and another Vs. State, 2006, 35 CLC (HCD)

....We find no substance in the Rule, In the result, the Rule is discharged. The order of stay granted by this Court is vacated. Ed. This Case is also Reported in: 59 DLR (2007) 586. ......al District Magistrate and from the order sheet it appears that the learned Magistrate received the first information report and it also appears that some of the accused appeared and were enlarged on bail. The accused petitioner appeared before this Court and obtained anticipatory bail from this Cou..

Category: Criminal Law | Date: | Hits: 29

Oriental Bank Ltd. Vs. Sitara Siddiq, 2007, 36 CLC (HCD)

....e documents of his properties alleging that she is not liable for payment of the loan money. So, he submitted that this suit has no nexus with the realisation of loan money and the Artha Rin suit has scope to proceed to realise the loan money. He has further submitted that Artha Rin Adalat is not a ......been examined as PW 1 in part, the trial Court is directed to dispose of the suit within three months from date of receipt of the Judgment. Ed. This Case is also Reported in: 59 DLR (2007) 573. ..

Category: Civil Law | Date: | Hits: 82

AHM Moazzem Hossain Vs. State, 2006, 35 CLC (HCD)

....pearing for the petitioner, submits, that the entire proceeding, having been barred under the provision of the Act, 2005 (Act XI of 2005), the petitioner need not move the learned Session Judge. ......rovision of the Act, 2005. 3. The complainant was examined on 3-9­-2005 under section 200 of the Code of Criminal Procedure and thereafter, the accused petitioner appeared and was enlarged on bail. Accused petitioner moved an application under section 241A of the Code of Criminal Procedure f..

Category: Health Law | Date: | Hits: 251

Aziz Hasan and others Vs. Bangladesh, 2007, 36 CLC (HCD)

....upon a number of decisions including that of A Hannan. 23. In the case of Selim (Haji) vs. Collector of Customs, 54 DLR 287, a Division Bench of this division considered for the first time the scope of the exemption under section 19 in the context of section 30 and 30A. It discharged the Rule...... not pay in cash the amount of money covered by respective bank guarantees within a period of thirty days of receipt of this order. Ed. This Case is also Reported in: 59 DLR (2007) 563. ..

Category: Fiscal/Taxation Law | Date: | Hits: 64

Pubali Bank Limited Vs. Mazid and Co. and others, 2000, 29 CLC (HCD)

....ure of abundant caution. In other words Section 6 is the matter ouster provision, section 7 is an exception to that ouster The exception cannot render the ouster provision nugatory.” 6. There is scope for argument that if both appellate and revisional interlocutory orders of an Artha Rin Adalat......ost and the impugned order dated 31-3-93 passed by the Artha Rin Adalat, Narayangonj in Artha Rin Bandaki Case No. 93 of 1992 is set aside. Ed. This Case is also Reported in: 54 DLR (2002) 144. ..

Category: Procedural Law | Date: | Hits: 67

Shafique Ullah (Md) Vs. Chairman, Rupali Bank Ltd. and others, 2006, 35 CLC (HCD)

....e Appeal No. 621 of 2000 is hereby affirmed. Send down the lower Court's records at once with a copy of this judgment for information. Ed. This Case is also Reported in: 59 DLR (2007) 546.......Corruption Act and sentenced to suffer rigorous imprisonment for two years with fine. He preferred appeal against that judgment and order of conviction and sentence. In that appeal he was released on bail. He did not serve out entire period of sentence of rigorous imprisonment for two years. Before ..

Category: Criminal Law | Date: | Hits: 29

Birendra Chandra Das Vs. Samir Ghosh and others, 2007, 36 CLC (HCD)

....lenged the order by presenting aforesaid appeal. On consideration of the pleadings of the parties and the materials produced, the Court of appeal below was of the view that said petitioner had got no scope of achieving any relief in the suit. 7. It found that the plaintiff had got a prima facie a......ssessed at Taka 5,000,00. Order of stay granted at the time of issue of the Rule is hereby recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 59 DLR (2007) 545. ..

Category: Civil Law | Date: | Hits: 93

Shamshad Asif Vs. Additional District Judge and others, 1999, 28 CLC (HCD)

....oner by the Bankruptcy Court no written objections under section 27 of the said Act was filed by the petitioner in any of the cases and no evidence was adduced by any party and, as such, there was no scope for dismissal of the plaint under section 28 of the said Act on the basis of mere application.......ules are discharged with cost at the rate of Taka 1,000.00 to be paid by the petitioner of each Rule to the contesting respondent No.2. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 138...

Category: Civil Law | Date: | Hits: 78

Abul Khair and others. Vs. Chairman, Chittagong Dock Sramik Parichalana Board and Chairman, Chittagong Port Authority, Chittagong and others, 2009, 38 CLC (AD)

....e has submitted that the appellants and other workers were examined by the professors of the Chittagong Medical College and they were found to be medically unfit. He has also submitted that there was scope for preferring an appeal of the Vice-Chairman of the Board against such medical report but the......tance in the submissions of the learned Counsel for the appellants. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: VII ADC (2010) 803...

Category: Labour and Industrial Law | Date: | Hits: 109

Dr. Md. Kamrul Ahsan Talukder Vs. Nurun Nahar and others, 2009, 38 CLC (AD)

.... in remanding the suit to the lower appellate Court in order to enable the respondent to file an appli­cation for partition, if any, and dispose of the same in accordance with law, being outside the scope of suit for parti­tion, which would change the nature and character of the suit." 5. Mr. M......ellate Court is directed to dispose of the appeal in accordance with law. This appeal is accordingly, allowed without any order as costs. Ed. This Case is also Reported in: VII ADC (2010) 794...

Category: Property Law | Date: | Hits: 37

Hafizuddin Ahmed Vs. M Aslam Miah & others, 2002, 31 CLC (HCD)

.... ascertaining the price of the land and then by not taking any action either to recover the sale proceeds or against the transfer. 38. Be that as it may, we find the Courts below missed the actual scope of enquiry in the suit and fell in serious error in dismissing the suit without, considering t......ce. Let a copy of this judgment and order be sent to opposite party No. 5, the Administrator of Waqfs for his perusal and necessary action. Ed. This Case is also Reported in: 55 DLR (2003) 95...

Category: Trust/Waqf Law | Date: | Hits: 228

Zitu Ahsan alias Apon Vs. State, 2007, 36 CLC (HCD)

....t him of the said Ain. The appellant be set at liberty at once if not wanted in connection with any other case. Send down the LCR at once. Ed. This Case is also Reported in: 59 DLR (2007) 528.......hu Nirjatan Daman Ain, 2000 against four persons including his father, mother and Imam of the mosque. The appellant while learnt about the case, surrendered before the Court and they were enlarged on bail and subsequently the bail was also cancelled and again also enlarged on bail and have been enjo..

Category: Criminal Law | Date: | Hits: 44

Taju and others Vs. State, 2007, 36 CLC (HCD)

.... The accused appellant Taju, son of Sona Miah, is discharged from his bail bond. Send down the lower Court records expeditiously. Ed. This Case is also Reported in: 59 DLR (2007) 499. ......rt based while deciding the instant case, his Lordship Mr. Justice AK Badrul Huq in paragraph 24 observed: "Taking into account the absconsion of the convict-appellant after getting freedom of bail and the testimonies of the three prosecution witnesses connecting him in commission of crime th..

Category: Criminal Law | Date: | Hits: 42

Jinnat Ali (Md) Vs. Md. Abu Bakkar Siddique and others, 2002, 31 CLC (HCD)

....Hiba-­bil‑Ewaj Exhibit Ka, is excepted under section 96(10)(c). So, the subsequent transfers of the case lands to the pre-emptee by the registered sale deeds Exhibit Kha and Gha are outside of the scope of pre­emption. 15. It should be mentioned here that a deed, of Hiba‑bil‑Ewaj in excha......1995 in Miscellaneous Appeal No. 88 of 1995 are hereby affirmed. Send down the LCR with a copy of this judgment to the Court concerned. Ed. This Case is also Reported in: 55 DLR (2003) 92. ..

Category: Property Law | Date: | Hits: 37

Abdul Aziz Master (Md) and others Vs. State, 2005, 34 CLC (HCD)

....ake proper steps as per observations made in the body of the judgment. The order taking cognisance by the learned Sessions Judge is quashed. Ed. This Case is also Reported in: 59 DLR (2007) 468. ......e and another supplementary charge sheet was filed on 21-9-2002. The learned Magistrate accepted the supplementary charge sheet where upon the accused petitioners voluntarily surrendered and obtained bail from this court in Criminal Miscellaneous Case No. 4737 of 2003 on 13-4-2003. Against acceptanc..

Category: Criminal Law | Date: | Hits: 33

Mark Builders Limited Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)

....f sub-section (3.) of section 35 of the Ordinance, the respondent furnished the profit and loss accounts and trading/ receipt accounts and balance sheet certified by chartered accountant. There is no scope for treating such compliance of the requirements as a matter of course and/or for the sake of ......r observations. Let a copy of this order be also sent to the Chairman of the National Board of Revenue for guidance and proper action. Ed. This Case is also Reported in: 59 DLR (2007) 463...

Category: Fiscal/Taxation Law | Date: | Hits: 99