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....ther contends that section 37 (2) of the VAT Act defines various offences and punishment for such offences. Before a final demand could be made in compliance with section 55(3) of the Act none of the provisions of section 37 of said Act could be resorted to. Resorting to section 37 (2) while issuing......er (Respondent No.2) to show cause under section 55(1) of the VAT Act as to why the punitive measures shall not be taken under section 37(2) of the Act should not be declared to be made/issue without lawful authority and of no legal effect.
2. The background leading to the petition, in short, is ..
Category: Fiscal/Taxation Law | Date: | Hits: 107
Saleha Khatoon @ Saleha Begum Vs. Abdur Rahman Kha, 2009, 38 CLC (HCD)
....on behalf of the petitioner placed the revisional application, the impugned judgments and decrees and submitted that the original suit being a suit under Section 9 of Specific Relief Act there was no provision for filing an appeal against the judgment and decree passed in Title Suit No.25 of 1998 an......r filing an appeal against the judgment and decree passed in Title Suit No.25 of 1998 and as such the filing of Title Appeal No.244 of 1999 by the defendant opposite party was a nullity in the eye of law and therefore the order of remand dated 08.08.2001 passed by the learned appellate Court was als..Category: Civil Law | Date: | Hits: 114
....ed the suit claiming that he is a purchaser for value of the suit land having no knowledge of the disputed contract, the learned appellate Court committed error in allowing the appeal overlooking the provision of section 27 of the Specific Relief Act as well as section 53 A of the Transfer of Proper......ction in as much as according to the appellate Court he will rise and fall with the result of the suit.
18. It appears, the learned appellate Court totally failed to apply the correct provision of law as has been provided under Section 27 of the Specific Relief Act wherein, it has been provided t..
Category: Civil Law | Date: | Hits: 103
Nirmal Chandra Halder Vs. Hasina Begum and others, 2012, 41 CLC (HCD)
....rt considers that further evidence is required to be adduced, it is at liberty to give the parties such opportunity. Send down the lower Court’s records. Ed. This Case is also Reported in: ......have agreed that the Courts below ought to have framed an issue to that effect and decided the same. 12. Under the facts and circumstances I am of the view that the Courts below committed error of law in deciding the suit and appeal without framing issues on title of the plaintiffs, and on validi..Category: Civil Law | Date: | Hits: 73
M. A. Jaher and others Vs. Sonali Bank and others, 2007, 36 CLC (HCD)
....est against the petitioners. 3. Mr. Debdas Sammader, the learned advocate appearing for the writ petitioners has assailed the impugned order on the main ground that before passing of the order the provisions of sub-section (5), (6) and (7) of Section 33 of the Artha Rin Adalat Ain, 2003 were not ...... necessity of compliance of sub- section (5), (6) and (7) of section 33 of the Artha Rin Adalat Ain, 2003 before passing of the impugned order and that the impugned order was quite in accordance with law. 5. We have considered the argument of the learned advocates of both the sides and gone throu..Category: Civil Law | Date: | Hits: 69
Md. Khalilur Rahman Vs. Md. Alam Bepari & others, 2007, 36 CLC (HCD)
....rgent reasons. The office is directed to send a copy of this order to the Tribunal positively within a period of 30 days from date. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 36. ......Khurshid Alam Khan, the learned Advocate appearing for the present petitioner, has taken me through the Judgments of both the Courts below and submits that the Courts below committed serious error of law in allowing the prayer for recounting of ballot papers upon misconception of law and facts overl..Category: Election Law | Date: | Hits: 509
Abdul Matin Vs. Government of the People's Republic of Bangladesh, 2007, 36 CLC (HCD)
....1 of the Code Court acts ex debito justitiae according to equity, justice and good conscience and in consonance with fundamental principles of Judicial procedure. A plaint may be rejected under the provision of Order VII, rule 11 and if plaint cannot be rejected under Order VII, rule 11 the same c......aint, contemplates that still-born suit should be nipped in the bud at its inception so that no further time is consumed on a fruitless litigation. A suit which on the face of it is incompetent under law should not be allowed to further encumber legal proceedings. If the suit is barred by law it is ..Category: Property Law | Date: | Hits: 69
....t resolution dated 30‑9‑90. Mr. Aktar Imam submits that resolution dated 7‑1‑95 is against the spirit of the Memorandum and Articles of Association of the company and when that is against the provisions of the Memorandum and Articles of Association this resolution prima facie is illegal. He ......m and Articles of Association of the company and when that is against the provisions of the Memorandum and Articles of Association this resolution prima facie is illegal. He further contends that the law enjoins that all Board meetings whether of public or private companies should be held with due n..
Category: Company Law | Date: | Hits: 127
Jalaluddin @ Badsha Vs. State, 1986, 15 CLC (HCD)
.... of the charge. The appellant shall be set at liberty forthwith if not wanted in any other connection. Latifur Rahman J.- I agree. Ed. This Case is also Reported in:38 DLR (HCD) (1986) 119. ......d that there was neither any evidence on record nor even the complaint petition itself showed that there was any kind of ceremony of marriage so as to give a belief to the complainant about being the lawfully married wife of the accused and also that there was no evidence to show that the accused in..Category: Family Law | Date: | Hits: 108
M. Anwar Hossain and others Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)
....llowing the lodgance of a so called first information report (FIR) with the Mohammadpur Police Station on 4th June 1976. Section 121A of the Penal Code was cited in the said FIR along with some other provisions of the said Code. 5. The FIR led to the purported commencement of a case that was reco......lectual pursuit but also because of his active participation in our Glorious War of Liberation, filed the first cited petition before us along with two other Petitioners, one of whom is his sister in law, invoking Article 102 of the Constitution. 4. Salient parts of the averments that emerge from..Category: Criminal Law | Date: | Hits: 154
Amarbati Natya Mandir Vs. State, 2009, 38 CLC (HCD)
....n for leave to proceed with the suit after amendment of the plaint is allowed. The order of abatement of the suit is also set aside. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 217. ......e deceased. The learned Joint District Judge rejected the application and maintained the order of abatement of the suit. 3. It is contended on behalf of the appellant that the trial Court erred in law in treating the suit as one filed by a private individual Shri Piyush Kami Ghosh without looking..Category: Civil Law | Date: | Hits: 104
Agrani Bank Vs. Orbit Enterprise Ltd and another, 2009, 38 CLC (HCD)
....arding any interest pendente lite in his decree as well as interest till the realization of installments in two years. Elaborating his submission, the learned Counsel further contends that though the provision of awarding interest under law is a discretionary one but under the facts and circumstance......ehalf of the appellant, after taking us through the plaint, written statement, evidence of DW and different exhibits from the record, contends that the learned Subordinate Judge committed an error of law in passing the decree without awarding any interest pendente lite in his decree as well as inter..Category: Civil Law | Date: | Hits: 95
Md. Abdul Jabbar Sarker Vs. State and another, 2011, 40 CLC (HCD)
....osecution of the accused person. 10. It appears from the materials on record that the petitioner instituted the case under 4(1) of the Criminal Law Amendment Act, 1958, by lodging acomplaint. This provision empowers the Senior Special Judge to take cognizance of certain offence upon receipt of a ......r. The expression "after considering the statement on oath (if any)" clearly indicates, that examination of the complaint is not mandatory. 19. It appears that the learned Senior Special judge lawfully exercised his authority under clause (a) of the proviso to sub-section 200(1) read with sec..Category: Procedural Law | Date: | Hits: 92
Abdul Motaleb and others Vs. Customs, Excise and VAT Appellate Tribunal, 2011, 40 CLC (HCD)
....e to be on a different footing and cannot be equated in a generalized manner. The VAT authority by any stretch of imagination cannot go for an action under section 37 of the VAT Act, which is a penal provision and which can be exercised only after determination of the VAT evaded by any person unde......1. Result: The Rule is made absolute. The Value Added Tax Act, 1991 (Act No. XXII of 1991); sections 37, 55 The Value Added Tax Act, 1991 is absolutely a comprehensive and exhaustive law touching upon every discipline categorized under the said Act. The interpretation of the VAT Act..Category: Fiscal/Taxation Law | Date: | Hits: 135
Rezia Sultan & another Vs. Md. Haroon Malik and another, 2011, 40 CLC (HCD)
....rt is located. 8. Learned Advocate relied on the decisions of Abdul Khaleque Vs. Abdul Barek Howlader, 3 BLC (AD) 174 wherein it is held that the High Court Division on the ground of following the provision of law as required under section 24A(2) of the Code sent back the case on remand after set......if the tenant thrown out of possession of the premises. It can settle only the right of the tenant as regard the possession over the suit premises i.e. whether the landlord acted in accordance with law or in accordance of the terms of the agreement, that is, if the rents illegally enhanced, if the..Category: Civil Law | Date: | Hits: 94
Muhibur Rahman Manik and another Vs. State, 2006, 35 CLC (HCD)
....ated are now approached and answered. 24. In getting closer to the points, meticulous assessment of fact and circumstances of the case, intensive appraisal of rightful evidences, a legal survey of provision of law and legal aspects touching the case are, also, required to be taken stock of. 25...... follow from it. Every Judgment must be read applicable to the particular facts proved or assumed to be proved. Generality of expression that may be found cannot be intended to be exposition of whole law but must be regarded as governed or qualified by particular facts of the case in which such expr..Category: Criminal Law | Date: | Hits: 83
Hashem Ali & Others Vs. Suruj Ali & Others, 2010, 39 CLC (HCD)
....and Jomu Sheik are the co-purchaser in the registered sub-kabala No.766, dated 2.2.1937. 20. But admissibility of such evidence for varying the terms of these registered document is barred and the provision of section 92 of the Evidence Act 1872 which runs as follows: 92. Exclusion of Evidence...... Sheik in equal share and therefore the finding of the learned Appellate Court to the extent that the trial Court ignored the S.A. record and decreed the suit in part has no basis to be considered as lawful and that being the only vital reason shows by the Appellate Court, the impugned judgment is l..Category: Property Law | Date: | Hits: 83
Khorshid Nayeem and others Vs. Land Appeal Board land others, 2010, 39 CLC (HCD)
....the basis of the alleged report of Circle Officer (Revenue) Tejgaon, Dhaka, where he identified the khatian and plot as RS. Such facts cannot be resolved in writ jurisdiction by-passing the statutory provision of law. The decree passed in Title Suit No.280 of 1970 filed by the writ petitioner cannot......d the order dated 8-10-1989 passed by the Assistant Commissioner (Land), Tejgaon Circle, Dhaka in Miscellaneous Case No9. 19 of 1987 (Annexure-A (1) should not be declared to have been passed without lawful authority and of no legal effect and why the respondent Nos.3-5 should not be directed to mut..Category: Property Law | Date: | Hits: 115
Dutex Enterprise Co. Ltd. Vs. RMS Textile and Apparels Ltd. and others, 2010, 39 CLC (HCD)
....ssible, preferably within six months from the date of receipt of this order. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 17 MLR (HCD) (2012) 393. ......cost of the suit be decreed against defendant Nos.1-7 and in favour of him; (f) Any other further relief or reliefs be passed in favour of him and against defendants which he is entitled under the law and equity. 3. The plaintiffs case put in a nutshell are that defendant No.1 placed a purchas..Category: Business or Commercial Law | Date: | Hits: 365
Moti Mia Alias Motin Vs. State, 2008, 37 CLC (HCD)
....g serious injuries whereby he died. 12. It is to be decided whether the act of the victim fall under culpable homicide with intention to cause death or without intention to cause death. 13. The provision of culpable homicide is envisaged in section 299 of the Penal Code. All that the section r......became aggressive to each other which is spontaneous and sudden act done without any intention of causing death and as such the charge framed under section 302 of the Penal Code is not sustainable in law and as such the impugned order is liable to be set aside and that the learned Sessions Judge, Mo..Category: Criminal Law | Date: | Hits: 66
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