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Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ...... Bhuiyan was a case under Bengal Money Lenders Act, 1940 and the application was made to the trial Court claiming the transaction as kot mortgage; the deed was executed sometime in 1944. The opposite party resisted the claim stating that the application was not maintainable, inasmuch as, the transac..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
....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
......ing is now of universal application whenever a decision affecting the rights or interest of a man is made. But such a notice is not required where the action does not affect the complaining party.
17. It is often said that malafides or bad faith vitiates everything and a mala fide act..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
....by recalled and vacated. The office is directed to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ......which is absolutely misleading and non-applicable version of the relevant provision of law, under the Rules, 2007. 12. Mr. Shah Md. Zahurul Haque, the learned Advocate appearing for the opposite party No. 2 submits that the instant proceeding has been initiated by the Anti-Corruption Commi..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....e facts and on the circumstances of the case, the tribunal under section 159(2)/35(3) is justified in maintaining the estimates of rental charges and revenue service receipts without having found any defect in the method of accounting or in the accounts and in violation of section 35(4) of the Incom......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:
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Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......ion of law on Zakat expenses before the High Court Division.
11. It transpires from the judgment dated 27.4.2004 passed by this Division in those reference applications, in which one of us was a party, that,- “……… the expenditure made by the assessee under the head Za..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ...... law on Zakat expenses before the High Court Division. 11. It transpires from the judgment dated 27.4.2004 passed by this Division in those reference applications, in which one of us was a party, that,- “……… the expenditure made by the assessee under the head Za..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....rder and the two judgment passed by the appellate authorities strenuously argued that the DCT concern did not express any dissatisfaction as to the method of accounting and also did not pin point any defect in the account, but most illegally invoked the provision of section 35(4) of the Income Tax O......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....cal Audit Directorate can enquire and audit the National Board of Revenue and other statutory authorities but for all practical reason the notices impugned against certainly suffer from inherent defect even though issued under section 55 of the VAT Act, 1991. Since those are issued at the insta......s been stated above, no provision of the said Act of 1991 empowers the VAT authority to direct the petitioner as a VAT registered person to deliver any documents or records directly to any third party authority, i.e. Local and Revenue Audit Directorate. Neither a notice can be issued either dir..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......appellant by order dated 23-2-2014. One of the legal heirs of the deceased plaintiff namely Md Humayun Kabir Gazi, who was the proforma defendant No. 3 in the original suit and also proforma opposite party No. 3 in this FMA has been substituted as appellant No. 1(b).
4. The case of the plaintif..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
.... as to the provisions of Order VII, rule 11 is that the Legislature has incorporated the said provision to save the time of the Courts as well as the bonafide litigants. Since a plaint containing the defects, which are encapsulated in (a) to (d) of rule 11 under Order VII, is liable to be rejected, ......how 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 Procedure shall not ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... Case No. 263 of 2004. 2. Sonali Bank Limited filed the aforesaid suit for decree of Taka 3, 91, and 05,805/28 and in that suit, originally i.e. the Company as well as Managing Director was made party. The suit was decreed and subsequently decree was put into execution. Defendant Nos.3 and 5, w..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....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
......ed 23nd of July, 2013 as regards admitting a new Bank Guarantee and adjust with the previous bank' Guarantee and to return back the remaining amount to the petitioner; that the contemner-opposite party No.1 Bangladesh Telecommunication Company Limited (hereinafter referred to as BTCL) is a ..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......ken is that the accused did not misappropriate any articles as alleged by the prosecution rather the informant on some misunderstanding of fact had filed the case and when on 18-10-2005 the informant party had taken the delivery of the iron scrap from the shed No. 8 for the various reasons they did ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ...... be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule, in short, is that the present opposite party No. 2 Md. Abdul Karim as complainant filed a petition of complaint under section 138 of the NI..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....Accountant Firm the same cannot be said to be sacrosanct when the expenditures were not verifiable............(16)
If the assessee follows a particular method of account regularly and unless any defect in the account is specifically pointed out by the assessing authority he is to accept the acc...... 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:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimated by the DCT on the basis of past record by citing some parallel cases. The defects pointed out by the DCT could not be refuted by the assessee-applicant before the Tribunal. S......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
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......ct of 3½ decimals of land of Plot No. 845 and ½ decimal of land of plot No. 846 respectively was earlier in point of time than that of the bainapatra in favour of the plaintiff-opposite party No. 1 and that in pursuance of the said earlier bainapatra the defendant-petitioners having ob..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......rs. Md. Abdul Halim Mondal, Advocate—For the Opposite Parties. Civil Revision No. 2480 of 2012. Judgment Soumendra Sarker J.— The Rule issued calling upon the opposite party Nos. 1 and 2 to show cause as to why the impugned judgment and decree dated 11-6-2012 and 21-6..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....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 ...... that he, being the highest law officer for Bangladesh, had/has every right and locus standi to file an application in a matter pending before the High Court Division where either the State is a party or the State has some stake. Therefore, learned Judges should not have been sceptical about bo..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....nvoke the power, available under the provision of section 35(4) of the Income Tax Ordinance 1984, the DCT concern has to raise dissatisfaction as to the method of accounting and also to pin point the defects in the item of expenditure for which he is unable to ascertain the actual and true income of......le No. 162(ref:)/2012 are disposed off accordingly.
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: 29 Oct, 2014 | Hits: 1
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