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Mohammad Elias Vs. Commissioner of Customs, Chittagong and others, 2013, 42 CLC (HCD)

....final assessment within a period of four months from receipt of this order. Communicate the judgment to respondents No.1-4. Shamim Hasnain J. - I agree. Ed. This Case is also Reported in: ......final assessment within a period of four months from receipt of this order. Communicate the judgment to respondents No.1-4. Shamim Hasnain J. - I agree. Ed. This Case is also Reported in: ......nd directed the Customs authority to assess the goods finally in accordance with the Customs Valuation Rules, 2000 considering the documents of the petitioner and to return the bank guarantee, if the amount was due after such final assessment. 6. Mr. Sikder also refers to an unreported decision o..

Category: Fiscal/Taxation Law | Date: 28 Jan, 2013 | Hits: 59

Abdullah-al-Noman Vs. State and another, 2013, 42 CLC (HCD)

.... trial of the case in accordance with law. Let a copy of this judgment be transmitted to the concerned court below at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 156 ......vocates for the respective parties, a pertinent question arises as to whether the impugned proceedings should be quashed. To decide this issue, it will be necessary to see the extent of power, scope, principles and cate­gories of cases in which High Court Division may invoke its extra-ordinary p......itial stage may be justified where the facts are so preposter­ous that even on admitted facts no case stands against the accused. (2) Where the institution and continuation of the proceeding amount to an abuse of the process of the Court. (3)  Where there is a legal bar against th..

Category: Anti-Corruption Laws, Criminal Law | Date: 24 Jan, 2013 | Hits: 8

Mohidul Islam (Ripon)(Md.) Vs. State and another, 2013, 42 CLC (HCD)

....case in accordance with law. Send a copy of the judgment and order to the concerned Special Judge immediately. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 108.   ......fence alleged but there is either no legal evidence adduced in support of the case or the evidence adduced clearly or manifestly fails to prove the charge." 12. Out of the aforesaid settled principles laid down, the clause 5 is not applicable for quashing in the present pending criminal ca......er the evi­dence in question is reliable or not. This is the function of the trial Magistrate and it might so happen that quashment of criminal proceed­ings before commencement of trial would amount to stifling the proceedings before the prosecution got an opportunity to bring evi­dence ..

Category: Anti-Corruption Laws, Criminal Law | Date: 17 Jan, 2013 | Hits: 3

Giasuddin-al-Mamun Vs. State and another, 2013, 42 CLC (HCD)

....warranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 50.   ......warranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 50.   ...... 2,08,568.65 and œ 2,43,750.43 equivalent to in total a sum of Tk. 6,01,57,762 in these two accounts; the accused-persons in collusion with each other having earned directly by illegal means an amount of Tk. 20,41,25,843, deposited the same secretly in the Account No. 158052, City Bank, Singap..

Category: Criminal Law | Date: 17 Jan, 2013 | Hits: 11

Shafiqul Alam (Md.) Vs. State, 2013, 42 CLC (HCD)

....inst another accused in accordance with law. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 83 ......inst another accused in accordance with law. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 83 ......sequences, if he does not pay Taka 5 lakh in lieu of the property in question. The accused No.1 disclosed that the informant would not be able to recover his property, if he does not pay the demanded amount of money. With the aforesaid allegations, the FIR was lodged against the accused No.1 Md. Ala..

Category: Criminal Law | Date: 10 Jan, 2013 | Hits: 4

Habibur Rahman @ Habu and others Vs. State, 2013, 42 CLC (AD)

.... of the charges and they be set at liberty if not wanted in connection with any other case. Ed. This Case is also Reported in: 18 MLR (AD) (2013) 108; 18 BLC (AD) (2013) 218.  .......C. requires the trial Court to examine the accused for the purpose of enabling him to explain any circumstance appearing in the evidence against him. The substance of this examination is that the principles of natural justice should not be violated before convicting an accused of a charge. Ther...... follows as a necessary corollary there from that each material circumstance appearing in evidence against him is required to be put to him specifically, distinctly and separately. Failure to do so amounts to a serious irregularity vitiating the trial if that is shown to have prejudiced the accu..

Category: Procedural Law | Date: 9 Jan, 2013 | Hits: 10

Abul Khair Chandu Vs. State and another, 2013, 42 CLC (HCD)

.... all necessary. 17. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 230     ...... all necessary. 17. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 230     ...... The informant Bank invested Taka 58, 84,355 in the dry fish business of the accused-petitioner in the form of loan on the assurance of refunding the money within one year. But he failed to repay the amount of loan. As such, the accused-petitioner issued a cheque towards part payment of the dues amo..

Category: Banking Law, Criminal Law | Date: 7 Jan, 2013 | Hits: 2

Bayer Crop Science LimitedVs. The Commissioner of Taxes, 2013, 42 CLC (HCD)

.... The connected Rule being No.30 (Ref:) /2011 is disposed of accordingly. However, there shall be no order as to cost. FRM Nazmul Ahasan J. -I agree. Ed. This Case is also Reported in: ......lso in case of Commissioner of Taxes (Appeal) when adjudicating any two or more appeal arising out of the assessment order passed by the assessing officer in the lower tier. 24. This long standing principle has been violated in the instant case and the Taxes Appellate Tribunal while decided some ......d circumstances of the case the Taxes Appellate Tribunal was justified in disallowing the expenses under the head utility charge, publicity expenses, carriage, stationary, and Bad Debt, when the said amounts have been expended for the purpose of the business of the Assesse-applicant and hence it is ..

Category: Fiscal/Taxation Law | Date: 3 Jan, 2013 | Hits: 85

Md. A.K. Azad Vs. Kaptex Limited and others, 2012, 41 CLC (AD)

....shall stand discharged from its liability" is hereby expunged. This petition is disposed of with the above observations. Ed. This Case is also Reported in: 18 MLR (AD) (2013) 36. ......shall stand discharged from its liability" is hereby expunged. This petition is disposed of with the above observations. Ed. This Case is also Reported in: 18 MLR (AD) (2013) 36. ......f not adjusted by this time in any other manner) and to disburse the FDR proceeds amongst the three FDR holders, in equal proportion, being confirmed about their identification. Upon payment of the amount in this way the bank shall stand discharged from its liability". It is against this directi..

Category: Company Law | Date: 12 Dec, 2012 | Hits: 30

TLRA Holding Ltd Vs. Customs, Excise and VAT Appellate Tribunal & others, 2012, 41 CLC (HCD)

....Court is hereby recalled and vacat­ed. Communicate at once.         Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 94.   ......Court is hereby recalled and vacat­ed. Communicate at once.         Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 94.   ......documents and on examination found the seized documents that the petitioner's factory paid VAT on the produced which were much less than the actual produced which speaks about the evasion of huge amount of VAT for which the team went for further examination of the documents and thereafter on exa..

Category: Fiscal/Taxation Law | Date: 10 Dec, 2012 | Hits: 6

Amanullah (Md.) and other Vs. Abdul Aziz and others, 2012, 41 CLC (HCD)

.... With the above observations and direc­tions this Rule is disposed of. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 485.     ......f family planning officers appointed after 1985. 51. Now let us look into Bangladesh Civil Service Seniority Rules, 1983 (shortly BCS Seniority Rules, 1983). Rule 3 of Seniority Rules deals with principles of seniority inter se of the members of a service cadre. Relevant provisions of Rules, 19......e all those illegal acts only to frustrate the judgment and order of High Court Division dated 8-12-2009 which is an act against the majesty, dignity and authority of the highest Court of the country amounting to con­tempt of Court. 8. Petitioners had been waiting for a long period for thei..

Category: Constitutional Law, Contempt of Court Law | Date: 5 Dec, 2012 | Hits: 2

Sadek Hossain (Md.) Vs. State and another, 2012, 41 CLC (HCD)

....posal of the case. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 278.     ......arding allotment of plot. Therefore, it is not such a case that if the allegations as made out by the prosecution is the FIR are taken to be true, do not constitute any offence under the law. So, the principle of quashing a criminal proceeding is not available in this instant case. 8. It is tru......posal of the case. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 278.     ..

Category: Criminal Law | Date: 3 Dec, 2012 | Hits: 4

Shahidur Rahman Khadem Vs. State and another, 2012, 41 CLC (AD)

.... it relates to enhancement of sentences of fine" are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 296. ...... it relates to enhancement of sentences of fine" are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 296. ...... Nos.680-683 of 2008, who upheld the order of conviction and the substantive sentence of imprisonment passed by the trial Court in the respective Metropolitan sessions case with modification of the amount of fine. In Metro­politan Sessions Case No.1282 of 2007 fine was reduced to Taka 30,00,000 ..

Category: Procedural Law | Date: 3 Dec, 2012 | Hits: 10

Shahidur Rahman Khadem and another Vs. State, 2012, 41 CLC (AD)

.... to enhancement of sentences of fine” are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly.   Ed. This Case is also Reported in: 18 MLR (AD) (2013) 147. ...... to enhancement of sentences of fine” are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly.   Ed. This Case is also Reported in: 18 MLR (AD) (2013) 147. ......al Nos.680-683 of 2008, who upheld the order of conviction and the substantive sentence of imprisonment passed by the trial Court in the respective metropolitan sessions case with modification of the amount of fine. In Metropolitan Sessions Case No.1282 of 2007 fine was reduced to taka 30,00,000.00 ..

Category: Procedural Law | Date: 3 Dec, 2012 | Hits: 162

Abdul Mannan Bhuiyan & others Vs. Md. Nasir Hossain, 2012, 41 CLC (AD)

....facts do not call for interference by this Division. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 44. ......e material statements made in the plaint. His case, in short, is that the suit is false, baseless, imaginary, malafide, collusive, without cause of action, not maintainable. The suit is barred by the principles of estoppels, waiver and acquiescence. It is also hit by misjoinder and non-joinder of pa......facts do not call for interference by this Division. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 44. ..

Category: Property Law | Date: 2 Dec, 2012 | Hits: 35

AKM Muhituddin and others Vs. National Board of Revenue and others, 2012, 41 CLC (HCD)

.... Review Committee, subject to relevant provisions of law. This order should be strictly followed. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 196 ...... Review Committee, subject to relevant provisions of law. This order should be strictly followed. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 196 ...... release the goods covered under different Bills of Entry on payment of customs duties, taxes and other charges in cash on the basis of CRF particulars and on accepting Bank Guarantee for the balance amount arising out of CRF particular and the value and HS Code deter­mined by the customs author..

Category: Fiscal/Taxation Law | Date: 28 Nov, 2012 | Hits: 2

Government of Bangladesh and oth¬ers Vs. Dr. Md. Nazrul Islam Bhuiyan and others, 2012, 41 CLC (AD)

....sed by a Division Bench of the High Court Division in Writ Petition No.29.19 of 2006 is hereby affirmed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 255.     ......emn promise made by the appellant incurred huge expenditure and if the appellant is not held to its promise, the respon­dent would be put in a very disadvantageous posi­tion and therefore the principle of promissory estoppel can also be invoked in this case. Applying the same principle this ......uot;The concept reasonable expectation has imposed a duty on the public authority to act fairly by taking into consideration all relevant factors relating to the expectation as the denial of it would amount to denial of the right guaranteed or secured and would lead to arbitrary, unfair or discrimin..

Category: Civil Law | Date: 28 Nov, 2012 | Hits: 4

Government of Bangladesh and others Vs. Hamento Kumar Barmon and another, 2012, 41 CLC (AD)

....we find no other alternative but to dis­miss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ......we find no other alternative but to dis­miss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ......rney General who appeared for the leave petitioners:— "Mr. Mohammad Ali Akanda, learned Deputy-Attorney-General, appearing for the petitioners submitted that the authority deducted an amount equivalent to the basic pay of the respondent for 20 day under Section 5 of the Public Employ..

Category: Employment/Service Law | Date: 28 Nov, 2012 | Hits: 12

Esrarul Huq Chowdhury Vs. Md. Amir Hossain, Advocate and another, 2012, 41 CLC (AD)

.... 5 (five) years is set aside and that passed by the Tribunal in the complaint case is restored. Ed. This Case is also Reported in: 21 BLT (AD) (2013) 313,66 DLR (AD) (2014) 1.   ......taken view of law, taken in the main judgment. In the case of Secretary, Ministry of Finance and others Vs. Mr. Md. Masdar Hossain and others reported in 2001 BLD (AD) 126 this Division expounded the principle as under: "A review is by no means an appeal in disguise whereby an erroneous......so the administration of justice as a whole. It is well established that an Advocate is not only a professional but he is an officer of the Court and his obligations as an officer of the Court are paramount……………………………&helli..

Category: Others | Date: 28 Nov, 2012 | Hits: 23

Syeda Sajeda Chowdhury Vs. State, 2012, 41 CLC (HCD)

....ite. Since the said Writ Petition was withdrawn before the instant petition was filed, no legal complication arises. Farid Ahmed J. - I agree. Ed. This Case is also Reported in: ...... 44. According to him, the FIR discloses no offence whatsoever. As an FIR is the genesis of a criminal prosecution, around which any possible trial would revolve, fall or stand, it is a well settled principle of criminal Jurisprudence that no trial should be allowed to proceed if the FIR itself dec......e Emergency Power Rules 2007. It has been alleged in the F.I.R, inter alia, that the petitioner gained a total of Tk. 13, 75, 223 out of her known source of income and she, intending to keep the said amount in her possession, provided false and baseless information to the ACC and thereby committed o..

Category: Anti-Corruption Laws | Date: 28 Nov, 2012 | Hits: 77