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Ahmad Ullah Vs. Md. Younus and Ors, 2016, 45 CLC (HCD)
....ultaneously with a case filed under section 138 of the NI Act, or for endorsement 'refer to drawer' or 'present again' or for signing of a cheque by one of the joint account holders, or filing the case before expiry of the period of 30 days etc. He emphatically argued that ...... be considered by court at the time of hearing the Rule issued under section 561A of the Code of Criminal Procedure, by the usurping function of a trial court. ……..(10) A cheque, which is otherwise complete except the date, will be treated as an inchoate document handed ..Category: Banking Law | Date: 29 Feb, 2016 | Hits: 23
Tariqul Islam Vs. Bangladesh and Others, 2016, 45 CLC (HCD)
....quot;) of a city wall or to pass through a territory. In medieval Europe such documents were issued to travellers by local authorities, and generally contained a list of towns and cities the document holder was permitted to enter or pass through. On the whole, documents were not required for travel ......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
Mahmudul Islam Vs. Anti-Corruption Commi¬ssion and others, 2015, 44 CLC (HCD)
.... copy of this judgment be forwarded to the Chairman, Anti-Corruption Commission forthwith. Communicate at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 361 ......ner submitted bills. ACC made payment in two installments after deducting certain amounts. Some of the deductions were legal and some not legal. In the first installment the ACC sent the petitioner a cheque for an amount of Taka 3,37,250 without deducting any amount as advance income tax..Category: Anti-Corruption Laws, Fiscal/Taxation Law | Date: 18 May, 2015 | Hits: 2
Rukunuddin Mollah (Md.) and others Vs. Artha Rin Adalat 2nd Court and others, 2015, 44 CLC (HCD)
....t point. However, this Court examined the submissions made by the petitioners Counsel and the point raised. It appears that the matter involved in this case is not a matter in between the decree holder and the judgment debtor. Here the matter is involved with a third party i.e. the auction pur&......e Rule is hereby recalled and stand vacated. Communicate a copy of this Judgment and Order to the Court concerned at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 287. ..Category: Banking Law, Others | Date: 27 Apr, 2015 | Hits: 10
Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)
....ds against the issuance of such cheque(s) and then its/his failure to make the payment of the amount of the money of the unpaid/dishonoured cheque(s) on demand by the payee or, as the case be, by the holder in due course of the cheque(s) in writing within thirty days of the receipt of such notice as......ose reading of sub-section 1 of section 138 of the Act, shows that it has noting to do with the recovery of loan amount. The whole scheme of the law is to haul up the drawer of the unpaid/dishonoured cheque(s) for not arranging the funds against the issuance of such cheque(s) and then its/his failur..Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0
....nded-(a) by the officer by whom the same was granted or by any authority to which he may be subordinate, or by any Magistrate of a district within the local limits of whose jurisdiction the holder of such licence may be, when, for reasons to be recorded in writing, such officer, autho......o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect.
Ed.
This Case is also Reported in: 20 BLC (HCD) (2015) 279
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Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....owed even not withstanding whatever contained in the entire section 33. This means, once the right to enjoyment and possession of the mortgaged property is conferred on the decree holder, it will be at liberty to even immediately apply for conferment of title under sub-secti...... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
....ed in law in disallowing Tk. 5, 61, 17,329.00 (Five crore sixty one lac seventeen thousand three hundred twenty nine) only which has neither been credited nor paid to the Accounts of the term deposit holders for the terms of such deposits have not been matured on the date of submission of the return......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....mber 2, 2014 Result: The rule is made absolute. Negotiable Instruments Act (XXVI of 1881); Section 118 Holder in Due Course for Consideration– Whenever a person will be holder in due course he must become holder in due course for consideration and section 118 of the Ac......the contrary is proved it is to be presumed that every negotiable instrument was made or drawn for consideration, that is, the law itself prescribed a privilege in favour of the holder of a cheque that for consideration the cheque was drawn in his favour but this presumption is a rebutable..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....ection 53M of the Income Tax Ordinance 1984 which reads as follows;
Income Tax Ordinance 1984
Section 53M: Collection of tax from transfer of securities or mutual fund units by sponsor shareholders of a company etc.-
The Securities and Exchange Commission or stock Exchange, as the cas......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....ce the aforesaid questions will cover the whole situation.
4. It has been asserted in Income Tax Reference Application No. 195 of 2014 that the Assessee-applicant is a businessman and also share-holder of a private limited company named, M/S. Spectra S.N. Tex Limited. The Assessee-applicant der......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:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ount of any bonus declared, issued or paid by any company registered in Bangladesh under কোম্পানী আইন ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)to its shareholders with a view to increase its paid up share capital shall not be included as income of that sh......t, both these 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: 17 Sep, 2014 | Hits: 0
.... as it is prejudicial to the interest of the revenue.......... (20)
Section 2(26) (e)
If a private company, having accumulated profit, makes any payment by way of advance or loan to a share-holder, it is to be treated as dividend........... (23)
Lawyers Involved:
A. M. Aminuddin ......rar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
.... brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’s representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and a......The Registrar, Supreme Court of Bangladesh, is 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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’s representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and a......ngladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....o limited companies, namely Mystic Pharmaceuticals Limited and Russel Lodge Holding Limited (hereinafter called "Mystic" and "Russel Lodge"). In Mystic the petitioner was the holder of 3,000 (three thousands) shares out of total 9,000 (nine thousands) shares and in Russel Lo......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....nt of any bonus declared, issued or paid by any company registered in Bangladesh under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) to its shareholders with a view to increase its paid-up share capital shall not be included as income of that sh...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J:- I agree.
Ed
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt of any bonus declared, issued or paid by any company registered in Bangladesh under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) to its shareholders with a view to increase its paid-up share capital shall not be included as income of that sh......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....with ill motive and to grab the suit land filed the instant suit on some false allegations which is barred by law, Hence the same is liable to be dismissed. 5. Defendant No.18, power of attorney holder of defendant Nos. 1-5, by filing a written statement contested the suit stating inter alia, t...... Taka 15,00,000 as baina on the dale of the said agreement/Thereafter, the defendants Nos.1-5 and their mother received a total sum of Taka 39,50,000 from the plaintiff on different dates by cash and cheque. Thus they received a total sum of Taka 54, 50,000 out of the consideration money of Tak..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....ubsequently, the respondent No.1 by the Notification being No.GriGoMo/Sha-1/4P-1/2011/104 dated 22-9-2011 posted the aforesaid personnel, namely, Md. Kabir Ahmed Bhuiyan (the said Current Charge holder) in the post of Chief Engineer (Current Charge) of PWD (Annexures-C and C-1). 4. The res......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
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