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Anti-Corruption Commission Vs. A.A.M Habibur Rah¬man and anothers, 2015, 44 CLC (AD)
....ed principle is that while considering of the application under section 561A of the Code the High Court Division will not take into consideration of the defence papers..... (49) It would be unnecessary delay in holding the trial of the cases, if leave is granted....... (50) Case Refer......ur Rahman and anothers..........Respondents Judgment April 12, 2015. Result: All the petitions are disposed of. The Criminal Procedure Code contains a detailed Procedure for Investigation, Charge and Trial—Requirement of the High Court Division while Exercisi..Category: Anti-Corruption Laws, Criminal Law | Date: 12 Apr, 2015 | Hits: 8
....against the petitioner under sections 13(3) and clauses 1, 12 and 90 of the table to section 156(1) of the Customs Act, 1969.
3. The facts, of the cases are more or less similar and so, to avoid unnecessary repetition, the facts of the cases are narrated as under:—
The petitioner&mda......d under the bonding facilities with all rent, penalties, interest and other charges payable in respect of the goods, if the goods have not been removed from the warehouse within the time allowed for such removal under section 98 of the Act..............(17)
Under sub-sections (1) and (2A) ..
Category: Fiscal/Taxation Law | Date: 2 Apr, 2015 | Hits: 0
....l No. 2024 of 2005-2006.
5. The facts of the above mentioned income tax reference applications (hereinafter mentioned as the reference applications) are more or less same and therefore, to avoid unnecessary repetition, the facts of the cases are summarized together as under:-
The assessee-......)
Judgment
January 11, 2015
Result:
The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favour of the department-re..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....l No. 2024 of 2005-2006. 5. The facts of the above mentioned income tax reference applications (hereinafter mentioned as the reference applications) are more or less same and therefore, to avoid unnecessary repetition, the facts of the cases are summarized together as under:- The assessee-......) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favour of the department-re..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....vit-in-oppositions, wherein the material allegations, as has been stated by the Assessee-applicant bank, was denied with further statement, inter-alia, that the Assessee-applicant bank having brought unnecessary questions before this court, the instant Income Tax Reference Applications are liable to......, 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..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....ssee-respondent contested both the reference applications by filing separate affidavits-in-reply thereto.
9. The sum and substance of the replies are more or less similar and therefore, to avoid unnecessary repetition, those are summarized below:-
The disallowance was made under sections 5......irpur, Dhaka………………Respondent
(Income Tax Reference Application No. 539 of 2004)
Judgment
November 10, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Ques..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....al has submitted that while rejecting the application for modification of the order dated 5-5-2014, the High Court Division made some observations about him which were not, at all, desirable and unnecessary and uncalled for in the facts and circumstances of the case. The learned Attorney-Genera......eneral instructed by instructed by Sufia Khatun, Advocate-on-Record — For the Petitioner, (In both cases) None Represented— For the Respondents (In both cases) Criminal Petition for Leave to Appeal Nos. 202 and 607 of 2014. (From the judgment and order dated the 5 day of M..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ssee-respondent contested both the reference applications by filing separate affidavits-in-reply thereto. 9. The sum and substance of the replies are more or less similar and therefore, to avoid unnecessary repetition, those are summarized below:- The disallowance was made under sections 5......lip;……………...................Respondent (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant and again..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ssee-respondent contested both the reference applications by filing separate affidavits-in-reply thereto. 9. The sum and substance of the replies are more or less similar and therefore, to avoid unnecessary repetition, those are summarized below:- The disallowance was made under sections 5......House No. 8, Road No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka………………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant Lawy..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....g that if the passage had been accurately translated by Mr. Hamilton, the majority of the Full Bench in Sheikh Kudratulla 's case might possibly have arrived at a very different conclusion. It is unnecessary to quote any more passages from the original Arabic text of the Hedaya, which distinctly......tion is very special in its character. It is founded on the supposed necessities of a Muhammadan family, arising out of their minute sub-division and inter-division of ancestral property. Before invasion of Muslim such right was not known to the people of the subcontinent. Right of pre-emp..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....s no need to construct a Sarak Bhaban at Gachbaria, the then Minister in order to show his the power and authority and to gain benefit for his own and his relative, took up the steps in order to make unnecessary construction of a Sarak Bhaban in that area. However, the accused, in collaboration......om Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent— any contractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department o..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sment under section 93 of the Income Tax Ordinance 1984. In addition to the above after reopen of the case statutory notices were served through the registered post. The Assessee-applicant has raised unnecessary question inasmuch as the instant case was clear case of tax evasion with clear undeniabl......e Commissioner of Taxes, Taxes Zone-02……………………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
.... 30. On perusal of the judgment of both the courts below it appears that the trial court without proper discussion of the facts and circumstances of the case and out of whim and caprice stating some unnecessary and unwarranted context rejected the application filed by the defendant No. 1 without go......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..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....ls No. 3063 of 2003-2004 (assessment year 2001-2002) and 3064 of 2003-2004 (assessment year 2002-2003). 3. The facts of the reference applications are more or less similar and, as such, to avoid unnecessary repetition, the facts of the cases are summarized as follows: 4. The assessee-appli......Building, Segun Bagicha, Dhaka……………………Respondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....als No.3063 of 2003-2004 (assessment year 2001-2002) and 3064 of 2003-2004 (assessment year 2002-2003). 3. The facts of the reference applications are more or less similar and, as such, to avoid unnecessary repetition, the facts of the cases are summarized as follows: 4. The assessee-appli...... Zone-5, Second 12-Storied Building, Segun Bagicha, Dhaka……………Respondent in both the applications Judgment May 12, 2014 Result: The question (i) formulated for determination answered in the affirmative in favour of the department-respondent. ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Borun Khatun and others Vs. Md. Hebaj Uddin Pramanik and another, 2014, 43 DLR (HCD)
....the learned Additional District Judge, 1st Court, Pabna to pass proper judgment on the light of above observations within 3 (three) months from the date of receipt of the judgment without giving unnecessary adjournment to any party. 11. With these observations the rule is made absolut......by reference to the exhibits. Although documents produced by the plaintiffs are written by pen or ball point which at the relevant time were not used in writing goes on to show some sort of forgery has been committed. The land ought to be ascertained by appointing an Advocate Commissioner ..Category: Property Law | Date: 6 Apr, 2014 | Hits: 9
Lakshmi Bala Sen and others Vs. Tarun Tapan Dutta @ Tapan Kumar Dutta and others, 2014, 43 CLC (AD)
....id) has no manner of application on the facts and in the circumstances of the present case. Having gone through the impugned judgment, it appears that the High Court Division has given many unnecessary findings while making the Rule absolute. The ultimate result of the High Court Division ......tive of a sale and a long period of a mortgage; (iii) possession of the property, the continuance of the grantor in possession indicating a mortgage; (iv) existence or otherwise of a stipulation for interest on repayment indicating a mortgage; (v) adequacy or inadequacy of the consideration, an..Category: Tenancy Law | Date: 30 Jan, 2014 | Hits: 15
Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)
....e Act restricts adjournment of the trial of a case unless the Tribunal is of the opinion that the adjournment is necessary in the interest of justice, that is to say, the Tribunal shall not allow any unnecessary adjournment of the trial of a case. Even a time limit for disposal of an appeal has been......and order dated 17-9-2013 passed by the Appellate Division in Criminal Appeal Nos.24-25 of 2013) Judgment Surendra Kumar Sinha J. - These petitions under Article 105 of the Constitution are for review of the judgments of this Division in Criminal Appeal Nos.24 and 25 of 2013. The former ap..Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15
.... applications) have been taken up for hearing together and are being disposed of by this common judgment.
2. Facts of these reference applications are more or less similar and, as such, to avoid unnecessary repetition the facts are summarized below:
3. The assessee-applicant-Noor Jahan Akh......
Vs.
The Commissioner of Taxes, Taxes Zone-3, Ayesha Monzil, 35, Pioneer Road, Kakrail, Dhaka………Respondent
Judgment
July 31, 2013
Result:
The question formulated to determination answered in the affirmative in favour of the department and against the ..
Category: Fiscal/Taxation Law | Date: 31 Jul, 2013 | Hits: 3
Nur Jahan Akhtar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
.... applications) have been taken up for hearing together and are being disposed of by this common judgment. 2. Facts of these reference applications are more or less similar and, as such, to avoid unnecessary repetition the facts are summarized below: 3. The assessee-applicant-Noor Jahan Akh......, Pioneer Road, Kakrail, Dhaka…………………….Respondents (In all the case) Judgment July 31, 2013. Result: The sole question formulated for determination is answered in the affirmative, in favour of the department. Lawye..Category: Fiscal/Taxation Law | Date: 31 Jul, 2013 | Hits: 2
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