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A.H. Azam Khan Vs. Bangladesh and Ors, 2016, 45 CLC (HCD)

.... judgment upon all the respondents including the Member of Parliament for necessary information. Communicate at once. Ed.  This Case is also Reported in: 68 DLR (HCD) (2016) 194 ...... judgment upon all the respondents including the Member of Parliament for necessary information. Communicate at once. Ed.  This Case is also Reported in: 68 DLR (HCD) (2016) 194 ..

Category: Administrative Law, Constitutional Law | Date: 11 Feb, 2016 | Hits: 4

Tariqul Islam Vs. Bangladesh and Others, 2016, 45 CLC (HCD)

....fused to deliver the passport to the petitioner without any reason whatsoever. Respon-dent No. 2 expressed that he was unable to deliver the passport to the petitioner because of a direction from the higher authority. Refusal to deliver the new passport to the petitioner is violative of the fundamen......seven) days from the date of receipt of a copy of this judgment. There is, however, no order as to costs. Ed.  This Case is also Reported in: 68 DLR (HCD) (2016) 150   ..

Category: Administrative Law | Date: 14 Jan, 2016 | Hits: 1

Ali Ahsan Muhammad Mujahid Vs. The Government of Bangladesh, 2015, 44 CLC (HCD)

....;. Some modern Humanists used to press for “death in no case” or “God Alone Can Take Life Because He Alone gives it”. Many humane movements and sublime souls have cultured the higher consciousness of mankind, chased death penalty out of half the globe and changed world view o......has been affirmed by the Appellate judgment. We do not find any illegality in our Appellate judgment. Hence, the review petition is dismissed. Ed. This case is also Reported in: ..

Category: International Crimes Tribunal Law | Date: 18 Nov, 2015 | Hits: 111

City Vegetable Oil Mills Ltd Vs. Commissioner, Customs, Excise & Vat and Others, 2015, 44 CLC (HCD)

..... Israt Jahan, learned Deputy Attorney General representing VAT authority, submits that since the petitioners took excess rebate, they did have alternative remedy to file written objection before the higher officials in view of the provisions under sub-section (2Ka) of section 9 and, as su......hout any prejudice to the petitioners to take recourse to relevant provisions of law. Communicate this. Ed.  This Case is also Reported in: 68 DLR (HCD) (2016) 114   ..

Category: Fiscal/Taxation Law | Date: 30 Aug, 2015 | Hits: 5

Salauddin Qader Chowdhury Vs. Chief Prosecutor, International Crimes Tribunal, Dhaka, Bangladesh, 2015, 44 CLC (AD)

....se­cution of the Hindu community at Rawjan or Hathajari etc. Evaluation of defence evidence 90. According to defence, Salauddin Qader Chowdhury left for Pakistan on 29th March 1971, for higher studies at Punjab University, appeared in the honours examination in August 1971, and then we......onviction and sentences in respect of charge Nos. 2, 3, 4, 5, 6, 8, 17 and 18 are hereby main­tained. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 295     ..

Category: International Crimes Tribunal Law | Date: 29 Jul, 2015 | Hits: 38

Esrarul Huq Chowdhury Vs. Government of the People's Republic of Bangladesh and Others, 2015, 44 CLC (HCD)

....including the respondent No. 9 since their predecessor-in-interest and the Judgment of the Appeal Nos. 2656 and 2655 of 1998 remained in force on the Appellant of those Appeals did not proceed to the higher forum as per provision of section 147 of the State Acquisition and Tenancy Act rather re......n that he should refrain from doing any illegal activities by abusing his official power. No order as to cost. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 173.   ..

Category: Constitutional Law, Property Law | Date: 28 Jun, 2015 | Hits: 1

Bangladesh Legal Aid and Services Trust (BLAST) and others Vs. Bangladesh, represented by the Secretary, Ministry of Home Affairs, Dhaka and others, 2015, 44 CLC (AD)

.... There shall be no mandatory sentence of death in respect of an offence of murder committed by an offender who is under a sentence of life imprisonment. Ed. This Case is also Reported in: ......tence must be passed. In the case of murder, a crime that is often committed in the heat of passion, the likelihood of this is very real; it is perhaps more theoretical than real in the case of large scale trafficking in drugs, a crime of which the motive is cold calculated with equal punitive treat..

Category: Criminal Law, Women and Children | Date: 5 May, 2015 | Hits: 83

Bangladesh Legal Aid and Services Trust (BLAST) and others Vs. Shafiqul Islam & Others, 2015, 44 CLC (AD)

....ere shall be no mandatory sentence of death in respect of an offence of murder committed by an offender who is under a sentence of life imprisonment. Ed. This Case is also Reported in: ......must be passed. In the case of murder, a crime that is often committed  in the heat of passion, the likelihood of this is very real; it is perhaps more theoretical than real in the case of large scale trafficking in drugs, a crime of which the motive is cold calculated with equal punitive treat..

Category: Criminal Law, Women and Children | Date: 5 May, 2015 | Hits: 86

Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)

...., quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......usness to the offences or murder and rape, k the other inhuman acts complained of are also required to be carried out in a systematic manner and on a large scale and that no evidence to that effect was adduced, l ..

Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60

Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled Vs. The Commissioner of Taxes, Taxes Zone-14, 2015, 44 CLC (HCD)

....able under section 35(4) of the Income Tax Ordinance 1984 and disallowed the expenditure and estimated the sales of the Assessee-applicant consequently enhancing income of the Assessee-applicant to a higher amount. 4. Being aggrieved with and highly dissatisfied by the said assessment order, th......of the account, save and accept the statutory disallowances. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....made on conjecture and surmise and drawing analogical conclusion. 2. Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29 was justified in maintaining higher estimate of sales by clubbing vat and at the same time applying higher rate of gross profit a......ed in negative and in favour of the Assessee-applicant. However, there shall be no order as to costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....her signed copy of the order of commit­tal be kept with record, for ready reference, if so required. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 225     ......1) as to whether the act of contempt of court committed by persons who are parties to the proceeding before the court and by persons who are not parties to the proceeding shall be weighed on the same scale and (2) as to whether unconditional apology shall be accepted in all cases as if it is a matte..

Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

....ssion of the assessee has been perused. It appears that in the written argument much emphasis was given on the legality of the estimate of G.P. made by the DCT and nothing was mentioned about showing higher rate of gross profit by other assessees in the same line of business during the same period. ...... Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree.   This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1

Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ssion of the assessee has been perused. It appears that in the written argument much emphasis was given on the legality of the estimate of G.P. made by the DCT and nothing was mentioned about showing higher rate of gross profit by other assessees in the same line of business during the same period. ......me Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17

Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)

....r withdrawn and they were given hope on several occasions that the order would be withdrawn and they, being very petty junior officers in the police department, had nothing to do but to rely on their higher offi­cers' promise, but the writ-petitioners were forced to file the writ petition. ......in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177.       ..

Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20

A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)

....ice Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick for promotion of any officer of the Commission to the next higher post. Along with his seniority, merit of the officer shall be taken into consideration for pr......orations and Semi-Government Organizations may be appointed as Directors of the Commission on deputation. Officers in an Autonomous Body, Semi-Government Organization or Corporation having the salary scale of a Joint Secretary are also competent for the posts of Director of the Commission. Officers ..

Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....amount as income. The DCT concern upon hearing the authorized representative of the Assessee-applicant bank, assessed the tax liability of the assessee-applicant for those three assessment years at a higher amount upon disbelieving some of the item of expenditure and considering some of the item in ......se three Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)

....tigations into other serious crime in which such control, advice or assistance is invoked by local authorities with the approval of the Inspector-General or as ordered by the Inspector-General or any higher authority." In relying upon the said regulations, the learned Judges failed to consider ......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ..

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....3 The Inspecting Joint Commissioner of Taxes meaning herein the Inspecting Additional Commissioner of Taxes, acting under the provision of section 2(36) of the Income Tax Ordinance 1984, being a higher authority of the Deputy Commissioner of Taxes under the provision of section 5(3) of the Inco......red in negative and in favour of the Assessee-applicant. 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....05, 67, 15,000.00. But the DCT concern upon disallowing the claim of depreciation @ 12 and half percent and also other expenditures assessed the tax liability of the Assessee-applicant Authority at a higher amount which caused the Assessee-applicant Authority to prefer the appeal before the 1st Appe......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1