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City Vegetable Oil Mills Ltd Vs. Commissioner, Customs, Excise & Vat and Others, 2015, 44 CLC (HCD)
....s………..Respondent Judgment August 30, 2015 Result: The Rules are made absolute. Whether the concerned officer can issue direction on the delinquent person for adjustment of current account register or whether the officer can himself do such direct readjus......cts of the petitioner's industry is 'Banshpathi', which is a special Type of vegetable oil. In the course of its business, the petitioner, in order to make payment of VAT, submitted value declaration on 17-12-2002 in respect of its product proposing value of per tin produced oil of 16 Kg..Category: Fiscal/Taxation Law | Date: 30 Aug, 2015 | Hits: 5
Tufail K. Haider Vs. Extra Assistant Commissioner of Taxes and Others, 2015, 44 CLC (HCD)
....rder dated 26-5-2014 passed by the respondent No. 2 (Annexure-C) should not be declared to be without lawful authority and are of no legal effect. Background facts: 2. Short facts, relevant for the disposal of the Rule, are that the petitioner, a citizen of Bangladesh holding TIN No. 61709......sed without lawful authority and are of no legal effect. Accordingly, and the same are struck down. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 105 ..Category: Fiscal/Taxation Law | Date: 24 Aug, 2015 | Hits: 2
Major General Abdus Salam (Retd) Vs. Bangladesh Election Commission and another, 2015, 44 CLC (AD)
.... August 13, 2015. Result: The petitions are disposed of. Whether the Election Petitions were Maintainable in Law— The petitioner being a proposed "candidate" for election as a Member of the Parliament for the Constituency in question, he had every locus...... held on 5-1-2014, is void." In the context, we may look into sub-article (2) of article 51 of the RPO which reads as under: "A petitioner may claim as relief any of the following declarations, namely- (a) that the election of the returned candidate is void; (b) that th..Category: Civil Law, Election Law | Date: 13 Aug, 2015 | Hits: 30
....r section 3(2)(a)(h); in respect of charge No. 17 under section 3(2)(a) and in respect of charge No. 18 under section 3(2)(a) of the International Crimes (Tribunals) Act, 1973.
2. Facts relevant for the disposal of the appeal are as under:
The investigation agency conducted a prelimin......3(3) of the General Clauses Act says, affidavit shall include affirmation and declaration in cases of persons by law allowed to affirm or declare instead of swearing. Affidavit is a statement or declaration in writing on oath before a person authorised to administer oath or affirmation. Sub-rul..
Category: International Crimes Tribunal Law | Date: 29 Jul, 2015 | Hits: 38
Shamsun Nahar Begum Shelly Vs. Bangladesh and Others, 2015, 44 CLC (HCD)
....serting the property with the intention of never returning to it. Such absolute desertion must be concomitant with the positive intention to give up the right vested in the property. It follows, therefore, that mere temporary or occasional absence of physical possession shall not of itself suffice t......ernment though claimed that the property was rightly declared abandoned and enlisted in the "Kha" list as abandoned property, but could not produce any document in support of enlistment and declaration of the property as abandoned or even a notice to surrender under Article 7 of ..Category: Abandoned Properties Law | Date: 8 Jul, 2015 | Hits: 5
Torab Ali and Others Vs. Madris Ali Saha and Others, 2015, 44 CLC (HCD)
....5 Result: Rule is made absolute. Setting aside the Ex-Parte Decree under Sub-Rule 7 of Rule 1 of Order XVII— If any case decreed ex-parte on failure of the parties for non compliance of the procedure of sub-rule 3 or 4 of rule 1 of order XVII only then t......cessary for disposal of the Rule, in short, are that the opposite party Nos.1 and 2 as plaintiffs instituted Title Suit No.153 of 2003 in the court of Senior assistant Judge, Kulaura, Moulvibazar for declaration of title and, partition. The summons were duly served upon the defendant Nos.1 and 2 who..Category: Civil Law, Procedural Law | Date: 29 Jun, 2015 | Hits: 1
Mahmudul Islam Vs. Anti-Corruption Commi¬ssion and others, 2015, 44 CLC (HCD)
....s of no legal effect and why the respondents shall not be directed to 1 cancel, withdraw or rescind the same." 2. The petitioner, Mr. Mahmudul Islam has been engaged in the legal profession for over 50 years as and is at present a Senior Advocate of the Supreme Court. Respondent No. 1 Anti......Taka 33,097.50 on account of VAT claimed. However, the ACC again made the demand for deposit of the sum of Taka 33,097.50 as Vat for which the petitioner have been compelled to file this petition for declaration that the demand made by ACC in the Annexure-A series is without lawful authority being u..Category: Anti-Corruption Laws, Fiscal/Taxation Law | Date: 18 May, 2015 | Hits: 2
....ed.
Lawyers Involved:
Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Ta......ision of Muslim Law can be made and any affirmation by way of affidavit by the donor is also a document to be considered as to the genuinity of the gift. Both the appellate authorities considered the declaration of the husband made in his income tax return as to the gift made to the wife orally, whi..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....ite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of 2008 rejecting the application for addition of party under Order I, rule 10(2) read with section 151 of the Code of Civil Proc......le agreement instituted, initially, Title Suit No. 46 of 2006 for getting the land registered in their names and, subsequently, upon withdrawal of the above suit, they instituted the present suit for declaration as to their possession in the suit land. From the averments of the plaint, it appears th..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants is no ground for awarding a decree in favour of the plaintiffs….(15) Case Referred to- Syed......uted the Title Suit No. 124 of 2006 in the Court of learned Assistant Judge, Chatkhil, Noakhali against the present petitioners and opposite parties No. 3-40 impleading them as defendants praying for declaration of title and further declaration that the deed of exchange Nos. 22 and 23 dated 2-1-1971..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
...., 2nd Twelve Storied Building (6th floor), Segunbagicha, Dhaka, Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Quest......om transfer of securities or mutual fund units by sponsor shareholders of a company etc.-
The Securities and Exchange Commission or stock Exchange, as the case may be, at the time of transfer or declaration of transfer or according consent to transfer of securities or mutual fund units of a spo..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....bmission of any appeal ...........(9)
The finding of the review authority with regard to the rejection of the Review shall be erroneous while the pre-conditions, as laid down in the aforementioned provision of section 121A of the Income Tax Ordinance 1984 are categorically complied ......
Judgment
October 24, 2014
Result:
The rules are made absolute.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 121A
If the tax is paid as per the declaration of income of the assessee based on the assessment made under Section 74 of the Inc..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....Possession— The defendant No. 1 has exclusive possession over the suit land and prima facie shows that she has mutated her name separately and paying regular rent to the government. Before disposal of the partition suit finally, it is sufficient to prove that the defendant No. 1......rs of the entire 44 decimals of land of plot No. 2036 and subsequently Helal Uddin and Tobarok Hossain as plaintiffs filed Other Suit No. 31 of 1964 before the Court of Second Munsif, Kishoregonj for declaration of title along with a prayer for perpetual injunction; that the defendant No. 1 was the ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....uddin Howlader and others………Respondents Judgment June 5, 2014 Result: This appeal is dismissed. Limitation Act (IX of 1908); Article 120 Suit Field for Declaration of Title— Plaintiff is not bound to institute a suit for declaration......2014 Result: This appeal is dismissed. Limitation Act (IX of 1908); Article 120 Suit Field for Declaration of Title— Plaintiff is not bound to institute a suit for declaration that the records of right of the suit land are wrong. When an invasion on the rights of ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....practice upon the plaintiff.
As per section 10(2) of the Arbitration Act when it is found that there is arbitration proceeding, Court should keep its hands off from the proceeding pending before the Court………(50)
If a Party relies on the Contract he must rely on it......ner No. 1.
3. On 19-1-2012 opposite party No. 1 as plaintiff filed Title Suit No. 73 of 2012 before the Joint District Judge, 1st Court, against the petitioners and opposite party No. 2 for declaration that the Contract No. 315510058 dated 31-1-2011 entered into between the plaintiff and p..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....her co-accused Lowrance and that the said dispute could not have been resolved despite his brother's eagerness to settle the difference. The Dhruta Bichar Tribunal No.1, Dhaka, which got the case for trial framed charge under sections 302/12OB/34 and 307 of the Penal Code against the respondents......t the thing done, written or spoken, was something done in carrying out the conspiracy and not receivable as a step in the proof of the conspiracy. The words 'written or spoken' may be a declaration accompanying an act and indicating the quality of the act as being an act in the course ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
.... others.........................Respondents Judgment May 12, 2014 Result: The petitions are to be dismissed. Where there are ample facts and circumstance before the Court as pointed out in support of the genuineness of this partition deed and where th......d dated 15-6-1935 was false and forged, that Ibrahim Bhuiyan never gifted any land to Abdul Gafur and never executed and registered the alleged deed of partition. The plaintiffs, therefore prayed for declaration also that the alleged deed of partition dated 15-6-1935 was forged, fabricated, not..Category: Property Law | Date: 12 May, 2014 | Hits: 6
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....he initial stage and can be decided only on the basis of evidence at the time of trial.......(41) The continuation of the suit is found to be an abuse of the process of the Court, if the suit is foredoomed or if the ultimate result of the suit is as clear as the daylight, the suit should be bur......vision against the Rajuk and others for getting sale permission in respect of the suit land and defendant No.18 also filed Title Suit No. 94 of 2011 in the 19 Court of Joint District Judge, Dhaka for declaration challenging the deed of revocation of power of attorney against the defendant ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)
....ioners. Sikder Mokbul Haque, Advocate, instructed by Md. Taufique 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 th......to the filing of this petition for leave to appeal, in a nutshell, are: 4. The petitioner as the plaintiff instituted Other Suit No. 75 of 1987 in the Court of Assistant Judge, Roumari, for declaration of title in respect of 1.18 acres of land out of a portion of land appertaining to ..Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
....hellip;……..................Petitioners Vs. Osi Mia alias Osi Mia Sawdagar....................Respondents Judgment March 9, 2014. Result: The civil petition for leave to appeal is dismissed. To prove the possession Plaintiff did not have any posse......he predecessor of petitioner Nos.1-7 as the plaintiff instituted Other Suit No.31 of 1984 in the Court of the Senior Assistant Judge, Sadar, Chittagong against the defendant-respondent and others for declaration of title and recovery of possession. On transfer, the suit was renumbered as Other Suit ..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15
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