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Anti-Corruption Commission Vs. A.A.M Habibur Rah¬man and anothers, 2015, 44 CLC (AD)

....ed to proceed with the cases in accordance with law. Accordingly, all the petitions are disposed of. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 278     ......while Exercising the Inherent Power— It Must use a Prop­er Circumspection and Great Care in Exercise of it’s Inherent Jurisdiction— In the matter of exercising the inherent power by the High Court Division, the require­ment is to see whether continuance of the pro­......rop­er Circumspection and Great Care in Exercise of it’s Inherent Jurisdiction— In the matter of exercising the inherent power by the High Court Division, the require­ment is to see whether continuance of the pro­ceeding would be abuse of the process of the court or that......der 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 Referred to- State Vs. Lilun Nahar Ekram, IV ADC 264. Lawyer..

Category: Anti-Corruption Laws, Criminal Law | Date: 12 Apr, 2015 | Hits: 8

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: ......ned during the original or appellate hearing, can have effect on review hearing. In the case of Abdul Quader Molla Vs. The Chief Prosecutor, it was held that because of the protective provisions power of the Appellate Division may be invoked only when there does not exist any other provision an......;                       The Government of Bangladesh represented by the Chief Prosecutor, International Crimes Tribunal, Dhaka…………………&he......hellip;….. (20-26) GENERAL AMNESTY Bangabandhu exonerated all Criminals Against Humanity, is founded on erroneous belief and is hence legally untenable. The truth is that Bangabandhu granted mercy to those collaborators only who committed no criminal offence. He did certainly not in..

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

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. ......sfer not of ownership but of possession without liability to forfeiture. Then the stage is the 'hypotheca', a form of pledge without delivery of possession under which the creditor acquired a power. But this was not a convenient form of mortgage, because, if the lender sold away the property......: The appeal is dismissed. Sections 95 and 95A are special laws promulgated for the protection of poor tenants, maliks or raiyats from the clutches of the moneyed men or ex-landlords for restoration of mortgaged property in a summary manner without the intervention of the Court and payment......sfer was not of title, but of possession. At a later time the English mortgage took the modern form of a conditional conveyance. This condition was originally one of defeasance, that on repayment the grant determined and the land reverted to the mortgagor who was entitled to re-enter. After the comm..

Category: Property Law | Date: 14 Mar, 2015 | Hits: 45

Hafizur Rahman Nafor Vs. Secretary, Ministry of Home Affairs and others, Secretary, Ministry of Home Affairs and others, 2015, 44 CLC (HCD)

....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   ...... visa has no entitlement to one, but once he has the necessary documents, he does have the type of entitlement that should now be protect­ed by due process, and the Government should not have the power to exclude him summarily. 14. In the case of Chingleput Bottlers Vs. Majestic Bottlers re......nt    March 2, 2015. Result: The Rule is made absolute. In the absence of any substantial and concrete materials on record it is difficult for a man of ordinary prudence to place his reliance, in this case on annexure-'3' so far as it relates to the petitioner. ......lage. The petitioner is a life-member of the said trust and a teacher of the school and col­lege. For the safety and security of his life and property, the licence of the single-barrelled gun was granted in his favour by the appropriate authority after proper verification. But some inimical quar..

Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23

Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)

....t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ......t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ......Ain (VIII of 2003); Sections 12 & 33(2) The compliance of provision of section 33(2) of Ain for the purpose of section 12 of the Ain even when read with sub­section 4, is not at all mandatory rather it is direc­tory— Before institution of any suit against any borrower the......t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ..

Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7

Ali Haider Chowdhury Vs. State, represented by the DC, Dhaka and another, 2015, 44 CLC (AD)

.... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147.   ...... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147.   ......tment regarding manipulation of the tender for sale of the abandoned property had been disclosed against him in the materials collected by the prosecution. By taking evidence the trial Court has to resolve disputed ques­tions of fact whether petitioner had any role in the ille­gal trans......008 whichever is earlier. 4. The learned Judges of the High Court Division after hearing the parties by their judgment and order dated 8-11-2012 discharged the Rule and vacated the order of stay granted at the time of issuance of Rule and directed the leave-petitioner to surrender before the co..

Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16

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 ...... the case of catching a person or persons red-handed on the charges of any schedule offence mentioned in the Durnity Daman Commission Act, 2004 must be conducted by the authorized persons under the empowered com­mission but no other law enforcing agencies can exercise such power in filing a trap......if the Commission has not been informed or assis­tance of Commissioner is not sought by any person for the scheduled offences committed by any government official, therefore, the law as its stand today is that if any offence to be trapped by any individual person or any law enforcing agency shou...... sections 161/165A of the Penal Code and to conclude the trial expeditiously preferably within 6(Six) Months from the date of receipt of the copy of the judgment and order. 24. The order of stay granted at the time of issuance of the Rule on 15-5-2012 is hereby recalled and vacated. The of..

Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4

Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka, 2015, 44 CLV (HCD)

....tive and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. This Case is also Reported in:     ......for the assessment year 2005-2006 under TIN. 269-200-0755/Co.-9 disclosing a loss of Tk. 1,05,63,870.00. But the DCT concern disbelieved the genuinity of different claimed expenditure and invoked its power available under the provision of section 35(4) of the Income Tax Ordinance 1984 and estimated ......s Appellate Tribunal, being the highest appellate authority in the Taxes department, the Assessee-applicant has preferred the appeal before the first appellate authority against his grievance as to enhancement of his loss to a huge amount of income, which having prejudiced the Assessee-app......tive and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. This Case is also Reported in:     ..

Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1

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

....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: ......)  The provision of section 35(4) of the Income Tax Ordinance 1984 requires the Deputy Commissioner of Taxes to raise dissatisfaction as to the method of accounting prior to invoke the power available to him under the provision of section 35(4) of the Income Tax Ordinance, 1984. In th......e Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh…………&he......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

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....uestion 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: ......scope and field of the general exemption under the main provision of the law, but this restriction having been imposed by conscious act on the part f the law-makers it is not within the Court’s power to dilate the restriction by liberal interpretation ignoring the language of the statute. Subs......s of the Applicant’s income over expenditure which was neither used for charitable purposes during the year not set apart and project money lent out and taken back along with interest amounting to Tk. 67, 75, 20,570.00 were not used for charitable purposes and as such were liable to tax. ......uestion 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: 24 Dec, 2014 | Hits: 0

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)

....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: ......he other hand the learned Assistant Attorney General Mr. Saikat Basu, appearing on behalf of the Taxes Department, strenuously argued that the DCT concern has shown its reason as to invocation of its power under the provision of section 35(4) of the Income Tax Ordinance 1984, since the Assessee-appl...... Supreme Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………&hel......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

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ...... administration." 23. The identical Article like that of Article 128 of ours is Article 149 of the Indian Consti­tution Article 149 of Indian Constitution enumer­ates the duties and powers of the Comptroller and Auditor-General. It says:- "The Comptroller and Auditor-Gene......lt: All the Rules are made absolute. Value Added Tax Act (XXII of 1991); Sections 26(Ka), 35 and 36 The Value Added Tax Act, 1991 is a self-contained Act where pro­visions are made to accumulate VAT together with the provisions of assessment and others. ...... (27) Constituti......king for documents or even merely a notice served under section 55(1) of the Act if found to be tainted being done under express direction of Local Audit Directorate, or so to say issued under the flagrant direction of Local audit Directorate, can not legally sustain having cur­tailing effect on..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....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 ......Miscellaneous Appeal is disposed of. Civil Rule No. 647(FM) of 2012 is accordingly disposed of. Bank’s Legal Power to Deal with Mortgaged Property— Bank must have the legal power to sell the mortgaged property which is the condition precedent to take subsequent actions. ........ndents Judgment December 11, 2014. Result: First Miscellaneous Appeal is disposed of. Civil Rule No. 647(FM) of 2012 is accordingly disposed of. Bank’s Legal Power to Deal with Mortgaged Property— Bank must have the legal power to sell the mortgaged pro......) scheduled property and the building con-structed thereon and as such the balance of con­venience and inconvenience are in favour of the plaintiff-appellants and if an order of injunction is not granted the plaintiff-appellants would suffer irreparable loss and injury which cannot be com­pe..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......provisions of Order VII, rule 11(d) of the CPC as the suit is barred by the provisions of sections 17A and 17B of the Registration Act, 1908 as well as section 21A of the SR Act, this Court is well empowered to reject the plaint with­out wasting further time by letting this suit pro­ceed fur.......................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah Eastern Ltd Vs. Burmah Eastern employees Union...... struck out from the plaint, be added as defendant No. 8.           In the result, the Rule is made absolute without any order as to costs. Stay granted earlier by this Court is hereby vacated. Learned trial Court is directed to dispose of ..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ......matter, the peti­tioners could not attain enough experience by pro­viding quality service in the Customs House, Chittagong. He then submits that the Respondent-Licensing authority by invoking power under Rule 12 of the Customs Agents (Licensing) Rules, 2009 issued an administrative order on ...... way is, of course, unrea­sonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its juris­diction under Article 102 of the Constitution….. (18) Customs Agents (Licensing) Rules, 2009; Rules 5 and 6 Once the peti­tioners obtain C & F l......siness of the petitioners resulting in infringement of the funda­mental right to business or trade as enshrined in Articles 27, 31, 36 and 40 of the Constitution....... (9) C & F license granted to the petitioners under Rules 5 and 6 of the Rules, is not a priv­ilege but it is a rig..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3

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     ......s 39(2) and 108 of the Constitution, submits that the provisions of these Articles, considered together and with reference to the scheme of the Constitution, make it abundantly clear that the peoples power to punish the contemner has been invested in the apex Court to be exercised by the honourable ......pt with record, for ready reference, if so required. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 225     ...... drawn up against them for writing letter No.IAS/8-6/2011/67 dated 30-9-2013 signed by Md. Shah Farid (Contemner No.2), with the approval of the contemner No. 1, that prima-facie shows willful and flagrant violation of order dated 23-7-2013 passed by this Court and amounts to committing contempt of ..

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 ......investigating the case filed under the provision of Durniti Daman Commission Ain, there is a time limit. The learned Advocate categorically submits that Rule 10 of the Durniti Daman Bidhimala, 2007 empowers an Investigating Officer to con­clude the investigation within highest 60 days but this c...... Vs. State and another ……………………..Respondents Judgment December 3, 2014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failur......he investigation the case was investigated by the Assistant Director of DUDAC but he had relied upon the investigation done by the police officers. So, the investigation has been concluded in fla­grant violation of the Durniti Daman Commission Ain, as such, the trial has been vitiated as a whole..

Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11

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

....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.       ......c Servants (Retirement) Act, 1974 (here­inafter referred to as the Act, 1974 in all the cases) and the orders retiring them from their respective service, vide the impugned orders, exercising the powers under the said section of the Act, 1974 being ultra vires to the Constitution and for directi...... 34 of 2014 are allowed. The delay in filing CP Nos.2619, 525-26,423 and 2563 of 2012, 2421 of 2013, 229-31, 424 of 2012, 1495-96 of 2010 is condoned and they are disposed of. Case Referred to- Lt. Col. Farzand Ali Vs. Province of West Pakistan, 22 DLR (SC) 203; Mujibur Rahman (Md.) V......t;passed in these two writ petitions, the writ-respondents filed CP Nos.886 and 965 of 2011. 15. The 3(three) leave petitions being Nos.195, 886 and 965 of 2011 were heard together and leave was granted on 16-1-2012 to consider the following: GROUNDS: "I. Because the High Court D..

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

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 ......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 ......Court of Senior Assistant Judge, Sadar, Mymensingh, praying for specific performance of contract alleging, that her husband taking lease of the suit land from the admitted owner defendant No. 1, used to possess the same by installing Rice Mills, Flour Mills and Lathe Machine thereon. 3. Thereaf...... the Rule absolute. 10. Against the said judgment and order of the High Court Division, the Defendants as petiioners filed Civil Petition for Leave to Appeal No. 1240 of 2002. 11. Leave was granted on the following sub­missions of the learned Advocate appearing for the petitioner: ..

Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6

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)

....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: ......question can be raised before this court. 53. We do not find merit in this argument since, the reference applications are directed against the order of the tribunal, which exercises adjudicating power as a last court of appeal in the taxes department, as such any legal question involved in the ......reme Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh..............................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