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Abdul Baten (Md.) Vs. Chairman, NBR & others, 2007, 36 CLC (HCD)
....rantees received in the above Writ Petitions to the respective petitioners within a period of one month of receipt of this order, positively. Ed. This Case is also Reported in: 59 DLR (2007) 525.......rantees received in the above Writ Petitions to the respective petitioners within a period of one month of receipt of this order, positively. Ed. This Case is also Reported in: 59 DLR (2007) 525.......trading VAT at supply stage as per-provisions of the first proviso to section 5(2) and section 9 of the Value Added Tax Act, 1991, briefly, the VAT Act, on the basis of the value addition were sought for. 2. In Writ Petition No. 5458 of 2004 the petitioner is stated to be a proprietor and registe......submissions of learned Advocates we examined the aforesaid Notifications in the light of relevant provisions of the VAT Act. 17. Section 5 of the VAT Act provides inter alia the methods for determination of the value of goods upon which VAT is to be paid at the time of import and supply, t..Category: Fiscal/Taxation Law | Date: | Hits: 95
Rahamatullah (Md) and another Vs. State, 2007, 36 CLC (HCD)
....receipt of the case records with notices to the contending parties. Send down the records along with the copy of the judgment immediately. Ed. This Case is also Reported in: 59 DLR (2007) 520.......rther appears from the medical report of accused Saltu that he was minor at the time of framing charge against him, though the age of other accused Rahamatullah was shown major. It is the established principle of law that there is no chance of joint trial of youthful offender and an adult. No matter......ice Station case No. 03 dated 8-8-2003 corresponding to GR case No. 76 of 2003 convicting the appellants under sections ,302/34 of the Penal Code and sentencing them to suffer rigorous imprisonment for life and to pay a fine of Taka 10,000 each, in default, to suffer rigorous imprisonment for 2(tw......ial Tribunal ought to have decided first the age of the accused persons in order to ascertain his jurisdiction in this case. Now let us see the fact of the case and evidence on record regarding the determination of age of the convict appellants. It appears from the evidence on record that the accu..Category: Criminal Law | Date: | Hits: 32
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. ......d a person guilty simply because he absconded right after the occurrence. In the decision of State vs. Lalu Mia and another 1987 BLD (AD) 212 = 39 DLR (AD) 117 Justice Shahabuddin Ahmed observed this principle in the following manner: "Absconsion by itself is not an incriminating matter, fo......Narsingdi in Nari-o-Shishu Case No. 52 of 2001 convicting the appellants under section 7/9(3) of the Nari-o-Shishu Nirjatan Daman Ain, 2000 and sentencing each of them to suffer rigorous imprisonment for life and to pay a fine of Taka 1,00,000 (one lac) in default to suffer 2 (two) years rigorous im...... 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. ..Category: Criminal Law | Date: | Hits: 42
Hazrat Ali alias Dulal Vs. State, 2007, 36 CLC (HCD)
....y the appellant in jail custody prior to his conviction be deducted from the sentence of imprisonment. Send down the LC records at once. Ed. This Case is also Reported in: 59 DLR (2007) 496. ......e emphatically submits that the position of law laid down by their Lordships by judgment and order dated 7-2-2005 in the aforesaid jail appeal is not only contrary to law but also the established principle laid down in the case of Gahena vs State reported in 20 DLR (WP) 271 and Kamruzzaman vs St......rned Special Tribunal No.5, Mymensingh, in Special Tribunal Case No.41 of 2002 convicting the jail appellant under section 19A and 19(f) of the Arms Act sentencing him to suffer rigorous imprisonment for 10(ten) years and 7 (seven) years respectively directing there under to run both the sentences c......y the appellant in jail custody prior to his conviction be deducted from the sentence of imprisonment. Send down the LC records at once. Ed. This Case is also Reported in: 59 DLR (2007) 496. ..Category: Criminal Law | Date: | Hits: 43
Superintendent Engineer, PWD & another Vs. A Mahiuddin and others, 2007, 36 CLC (HCD)
....e and the judgment and decree dated 4-3-2002 passed by the learned Joint District Judge, is hereby affirmed. Send down the LCR at once. Ed. This Case is also Reported in: 59 DLR (2007) 476. ......e and the judgment and decree dated 4-3-2002 passed by the learned Joint District Judge, is hereby affirmed. Send down the LCR at once. Ed. This Case is also Reported in: 59 DLR (2007) 476. ......77; Mallikpur Fishermen's Cooperative Society vs. Secretary, Ministry of Land 1995 BLD (AD) 243 = 48 DLR(AD) 88; Baber Ali Pramanik vs. Mosar Ali Pramanik 45 DLR(AD)120. Lawyers involved: Md. Jafor Ali, Assistant Attorney-General—For the Petitioners. M. Khaled Ahmed, Advocate—For the Op......gladesh and another reported in 30 DLR (SC) 1 and in the case of Government of Bangladesh and others vs. Md. Tajul Islam reported in 49 DLR (AD) 177 in support of his contention. 15. The point for determination is, whether the learned Additional District Judge, Sylhet committed any error of law i..Category: Property Law | Date: | Hits: 28
Mohsina Rahman alias Jaya Vs. Abdul Majid and others, 2001, 30 CLC (HCD)
....the Miscellaneous Case No. 34 of 1998 and Title suit No. 142 of 1998 are affirmed. Stay granted earlier by this Court is hereby vacated. Ed. This Case is also Reported in: 54 DLR (2002) 138. ......of payment of money to the petitioners. That the earlier suit and case between the same set of parties over the same subject matter should be disposed of first than the later suit as per well settled principles of law, but the learned court below by not doing so caused miscarriage of justice resulti......impugned order dated 16-5-99 passed by the Subordinate Judge, 5th Court, Dhaka in Title Suit No.164 of 1998 complained in the petition moved in Court should not be set aside. 2. The facts relevant for the purpose of disposal of this Rule are, that the opposite-parties as plaintiffs has filed Titl......the Miscellaneous Case No. 34 of 1998 and Title suit No. 142 of 1998 are affirmed. Stay granted earlier by this Court is hereby vacated. Ed. This Case is also Reported in: 54 DLR (2002) 138. ..Category: Civil Law | Date: | Hits: 77
.... 21 of 2006 is set aside and the opposite party No. 1 is at liberty to file revisional application in the relevant court if so desires.
Ed.
This Case is also Reported in: 59 DLR (2007) 470.
...... 21 of 2006 is set aside and the opposite party No. 1 is at liberty to file revisional application in the relevant court if so desires.
Ed.
This Case is also Reported in: 59 DLR (2007) 470.
......ourt, Dhaka in Title Suit No. 407 of 2005 rejecting an application filed by the defendant-opposite party No. 1 under Order VII, rule 11(d) the Code of Civil Procedure and also allowing an application for temporary injunction under Order XXXIX, rule 1 and 2 of the Code of Civil Procedure restraining ......h, the jurisdiction of the District Judge in pending case was not taken away. He further submits that the court below rightly passed the impugned order, which must be upheld.
23. The point for determination is, whether the pecuniary jurisdiction of the District Judge under section 115(2) of t..
Category: Property Law | Date: | Hits: 34
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. ......r the Sessions Case 248/2002 as the case under Nari-o-Shishu Nirjajtan Daman Ain, 2000 and issue warrant against the rest accuseds. The revision case is accordingly, disposed of." 6. It is settled principle of law that naraji is a fresh complaint. The order passed by the learned Sessions Judge ta......General—For the State-Opposite Party. Mir Mahfuzur Rahman, Advocate—For the Applicant. Criminal Miscellaneous Case No. 5519 of 2003. Judgment Sharifuddin Chaklader J.- This Rule calls for a simple question to answer, whether the learned Sessions Judge under law is empowered to take c......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. ..Category: Criminal Law | Date: | Hits: 33
Mark Builders Limited Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)
....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.......r part of said expenses for want of evidence excepting the expenses under four heads. The Commissioner of Taxes (Appeals) found the disallowance made by the Deputy Commissioner of Taxes reasonable in principle. The Taxes Appellate Tribunal also maintained the order of the Deputy Commissioner of Taxe......- The facts upon which the above reference was presented in short, are, that the applicant was a limited company and engaged in the business of construction. It submitted income tax return as company for the assessment year 1998-99 showing income of Taka 15,350. Then, it submitted revised return sho......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
New Zealand Milk Brands Ltd. Vs. Unilac Sanowara (BD) Ltd. & ors., 2005, 34 CLC (HCD)
.... 7-8-2004 is directed to be returned to the learned Advocate for the petitioner. Send down the Records of the Registrar at once. Ed. This Case is also Reported in: 59 DLR (2007) 424. ......r submitted that the petitioner has filed the instant application for rectification after three years of the registration of the impugned trademark and, as such, the application is barfed under the principles of estoppel, waiver and acquiescence. In support of his submission, he referred to the ......No. 11 of 2002. Judgment Md. Imman Ali J.- New Zealand Milk Brands Ltd filed the instant application under section 46 of the Trade Marks Act, 1940 (hereinafter referred to as "the Act") for rectification of the Register of Trade Marks by removal of registered trademark No. 62724 in Cla...... 7-8-2004 is directed to be returned to the learned Advocate for the petitioner. Send down the Records of the Registrar at once. Ed. This Case is also Reported in: 59 DLR (2007) 424. ..Category: Intellectual Property Law | Date: | Hits: 187
Salina Begum Vs. Mojibur Rahman and others, 2006, 35 CLC (HCD)
....charged without any order as to the costs. Lower Court's record be sent down at once with a copy of the judgment Ed. This Case is also Reported in: 59 DLR (2007) 420; 13 MLR (HCD) (2008) 58. ...... 8 decimal of land as his saham. The Court's below further observed that the suit land is vague and indefinite, as such, the suit of the plaintiff is liable to be dismissed. 13. By now the settled principle of law in exercising revisional power under section 115(1) of the Code of Civil Procedure ......dgment of the trial Court on a proper assessment of the evidence on record and the findings do not suffer from any error of law and the case is concluded by finding of facts no interference is called for in the revision under section 115(1) of the Code of Civil Procedure. ………………………......charged without any order as to the costs. Lower Court's record be sent down at once with a copy of the judgment Ed. This Case is also Reported in: 59 DLR (2007) 420; 13 MLR (HCD) (2008) 58. ..Category: Property Law | Date: | Hits: 40
Samiran Haider and others Vs. Bangladesh and others, 2006, 35 CLC (HCD)
....iction we are not inclined to go into their merits. Accordingly, these Rules are discharged. There will be no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 410. ......re the petitioners informed of any such result or finding or any show cause notice was given to them to explain their position and hence the impugned orders have been passed in gross violation of the principles of natural justice. 10. The learned Advocate next submits that under Rule 6(2)(a) ......y and is of no legal effect and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. All these Rules concern common questions of fact and law and are therefore taken up for hearing together and are being disposed of by this single judgment. 3. All ......iction we are not inclined to go into their merits. Accordingly, these Rules are discharged. There will be no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 410. ..Category: Employment/Service Law | Date: | Hits: 107
Ratan Sarder and others Vs. Bishai Bepari and others, 2009, 38 CLC (AD)
....vocate for the appellants and as such, find no merit in the appeal. Accordingly, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: VII ADC (2010) 788. ...... the above document is also a paper transaction. 3. The defendant No.1 contested the suit filing written statement contending, inter-alia, that the suit is not maintainable and is also barred by principle of waiver, acquiescence and estoppel; Nazimuddin Sarder, being the owner of his share to t......olved in case, in short, are that the predecessor of respondent Nos.1 and 59-61 instituted the above Title Suit No.207 of 1981, which was subsequently renumbered as Title Suit No.391 of 1984, praying for a decree for partition in respect of the suit land described at the schedule 'Ka' to the plaint ......vocate for the appellants and as such, find no merit in the appeal. Accordingly, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: VII ADC (2010) 788. ..Category: Property Law | Date: | Hits: 28
Syed Salahuddin Ahmed Vs. Government of Bangladesh and others, 2007, 36 CLC (HCD)
....y each of the judgment be communicated to the Ministry of Law, Justice and Parliamentary Affairs and the Ministry of Communication. Ed. This Case is also Reported in: 59 DLR (2007) 388. ......ny particular case or cases, the action of the Government would be liable to be struck down, unless it can be shown by the Government that the departure was not arbitrary, but was based on some valid principle which in itself was not irrational, unreasonable or discriminatory." 15. The above ......ief, are: The petitioner obtained lease of the disputed land measuring 0.27 acre of JL No. 275 appertaining to CS plot No. 475 pursuant to a deed of lease dated 13-6-1987. The land was taken on lease for the purpose of establishing a 'petrol pump' and a 'servicing centre'. Initially, the lease was g......y each of the judgment be communicated to the Ministry of Law, Justice and Parliamentary Affairs and the Ministry of Communication. Ed. This Case is also Reported in: 59 DLR (2007) 388. ..Category: Constitutional Law | Date: | Hits: 200
Bangladesh Film Development Corporation Vs. Chairman, Labour Court & another, 2007, 36 CLC (HCD)
....discharged. The stay order passed at the time of issuance of these Rules is hereby recalled and vacated. There is no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 379. ......ss favourable to the express provision of the Standing Orders Act that provision, in our view, is void ab initio." 25. The facts and circumstances of the case in hand are identical. Therefore, the principle expressed in the case referred to above fully applies to the facts and circumstance of the...... party (respondent No. 2 herein) was a worker within the meaning of section 2(v) of the Act, 1965 and that the Bangladesh FDC is an industrial establishment and that the Act, 1965 would be applicable for its employees. The first Labour Court, Dhaka allowed the Complaint Case on contest and declared ......discharged. The stay order passed at the time of issuance of these Rules is hereby recalled and vacated. There is no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 379. ..Category: Labour and Industrial Law | Date: | Hits: 181
State Vs. Kajal Ahmed Jalali, 2007, 36 CLC (HCD)
....thwith if not wanted in connection with any other case. Send down the LCRs along with a copy of the judgment to the Court below forthwith. Ed. This Case is also Reported in: 59 DLR (2007) 345.......have been recorded by the Magistrate on 8-2-2003 i.e. after more than 1 1/2 years from the date of occurrence. Therefore, such a belated statement is also unworthy of credit. This is a well settled principle by several case decisions in our jurisdiction. 147. In this case as many as 7 Magistrat......orresponding to GR Case No.237 of 2001. 2. By the said judgment the Tribunal also convicted (2) accused Dr. Roushan Alam under sections 302/120B of the Penal Code and sentenced him to imprisonment for life and also to pay a fine of Taka 1,00,000(one lac), in default, to undergo rigorous imprisonm......thwith if not wanted in connection with any other case. Send down the LCRs along with a copy of the judgment to the Court below forthwith. Ed. This Case is also Reported in: 59 DLR (2007) 345...Category: Criminal Law | Date: | Hits: 109
Jakir Hossain Vs. Jel Vanu, 2005, 34 CLC (HCD)
..... 25 of 2003 are hereby set aside. There is no order as to costs. Send down the Lower Court Records at once. Ed. This Case is also Reported in: 59 DLR (2007) 340, 26 BLD (HCD) (2006) 98. ....... 25 of 2003 are hereby set aside. There is no order as to costs. Send down the Lower Court Records at once. Ed. This Case is also Reported in: 59 DLR (2007) 340, 26 BLD (HCD) (2006) 98. ......rther order or orders passed as to this Court may seem fit and proper. 2. It is the petitioner's case that the opposite party No. 1 as plaintiff on 30-5-2000 instituted Title Suit No. 78 of 2000 before, the Court of Senior Assistant Judge, Barguna for cancellation of Kabala dated 5-1-1991 by reas......andards to be followed in reversing a judgment on appeal. Indeed, that standard as evident in Order XLI, rule 31 of the Code concerns the rationale of an appellate judgment on the points taken up for determination. This Court, upon a perusal of the impugned judgment finds that the trial Court having..Category: Property Law | Date: | Hits: 32
Mobarak Hossain alias Jewel Vs. State, 2000, 29 CLC (HCD)
....e. We therefore find that the Rule merits no consideration and, as such, it should be discharged. In the result, the Rule is discharged. Ed. This Case is also Reported in: 54 DLR (2002) 135. ......e. We therefore find that the Rule merits no consideration and, as such, it should be discharged. In the result, the Rule is discharged. Ed. This Case is also Reported in: 54 DLR (2002) 135. ......tate of Madras vs. G Krishnan AIR 1961 (Mad) 92; Hussain Ershad vs. State, 48 DLR 95. Lawyers Involved: Golam Kibria, Advocate — For the Petitioner. M Imman Ali, Deputy Attorney-General— for the State. Criminal Revision No. 611 of 1998 Judgment Amirul Kabir Chowdhury J.- Challe...... section 164 of the Code, before the submissions of the police report under section 173, would enable them to tamper with the investigation causing prejudice to the investigation. 5. The point for determination in this Rule is, whether an accused is entitled to get copies of the statements under ..Category: Criminal Law | Date: | Hits: 25
N Mohd Engineering Industries Ltd. Vs. Commissioner of Taxes, 1999, 28 CLC (HCD)
.... as formulated in paragraph No. 7 of the application in the negative and in favour of the assessee. The parties will bear their own costs. Ed. This Case is also Reported in: 54 DLR (2002) 132....... as formulated in paragraph No. 7 of the application in the negative and in favour of the assessee. The parties will bear their own costs. Ed. This Case is also Reported in: 54 DLR (2002) 132.......r dated 29-5-94 passed by the Taxes Appellate Tribunal, Chittagong Bench, Bangladesh in ITA No. 2469 of 1993-94 (Assessment Year 1991-92). 2. The assessee applicant company filed income tax return for the assessment year 1991-92 showing loss of Taka 62,97,836 which include loss amount of Taka 5,5...... confirmed the order of the Commissioner of Taxes (Appeal). 3. In the appeal the assessee challenged the Arbitrary Addition by estimating receipt of Taka (11, 50,000 in the Trading account and the determination of the gross profit @ 40% thereon without specifically finding any defect in the books..Category: Fiscal/Taxation Law | Date: | Hits: 72
Bhaskar Chakraborty Vs. State, 2006, 35 CLC (HCD)
.... accused petitioner is directed to appear before the trial Court to face trial. Let a copy of the judgment be sent down at once. Ed. This Case is also Reported in: 59 DLR (2007) 325. ...... Advocate, Mr. Md. Abdun Noor, appearing on behalf of the informant opposite party No. 1 and perusing the FIR and all other materials on record, it appears that the accused petitioner relied upon the principle that the alleged transaction being the business transaction is immune from the allegation ......Bhaskar Chakraborty, the accused petitioner, in Tejgaon Police Station Case No. 67 dated 20-9-2000, initiated under sections 406/420 of the Penal Code comprised in GR Case No. 3452 of 2000, pending before the Chief Metropolitan Magistrate, Dhaka, obtained this Rule under section 561A of the Code of ...... accused petitioner is directed to appear before the trial Court to face trial. Let a copy of the judgment be sent down at once. Ed. This Case is also Reported in: 59 DLR (2007) 325. ..Category: Criminal Law | Date: | Hits: 81
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