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Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)
....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......he Courts are reluctant to invoke their power except where a glaring omission or patent mistake or grave error have crept in earlier by judicial fallibility. It must be conferred by law either specifically or by necessary implication and that despite there being no provision in the Act or the Rules ......, 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: ..Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60
Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....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......condition that on such payment being made the sale shall become void, or On condition that on such payment being made the buyer shall transfer the property to the seller. the transaction is called a mortgage by conditional sale and the mortgagee a mortgagee by conditional sale. provid......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. ..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
.... 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. ......
Judgment
Moyeenul Islam Chowdhury J.- On an application under Article 102 of the Constitution of the People's Republic of Bangladesh filed by the petitioner, a Rule Nisi was issued calling upon the respondents to show cause as to why the Memo No.JM Gha-2/95/416(85) dated 14-5-2001......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
..
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. ......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......12. Judgment Md. Ashfaqul Islam J. — At the instance of the petitioner, Md. Ramzan Ali Tarafder, this Rule Nisi was issued in the following terms: "Let a Rule Nisi be issued calling upon the respondent No.1 to show cause as to why the Notice for auction under section 12 of ......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. ......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...... and 109 of the Penal Code should not be quashed. 10. The findings arrived at and the decision made by the High Court Division having been made on proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is ...... 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. ..Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
.... 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......l Islam Chowdhury J.— This Rule was issued on an application under section 561A of the Code of Criminal Procedure at the instance of the accused-petitioner, Sree Shamvunath Karmaker and another calling upon the opposite parties to show cause as to why the proceedings in Special Case No. 2 of 2......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 ..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....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......ŋāĻ˛ āĻŽāĻžāĻŽāĻ˛āĻāĻŋ āĻ¸āĻŽāĻ¯āĻŧāĻ¸ā§āĻŽāĻžāĻ° āĻŦāĻžāĻšāĻŋāĻ°ā§ āĻŦāĻŋāĻŦā§āĻāĻŋāĻ¤ āĻšāĻāĻ¯āĻŧāĻžāĻ° āĻĒā§āĻ°āĻ¤ā§āĻ¯āĻžāĻā§āĻ¯āĻžāĻ¨ āĻāĻ°āĻž āĻšāĻāĻ˛āĨ¤”
11. Practically the assessee is required to submit his appeal to the first appellate authority with the copy o......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:
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Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....)
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......e method of accounting or in the accounts neither of them can resort to estimation under section 35(4) of the Ordinance and thereby both of them acted illegally and that illegal order has been mechanically affirmed by the Appellate Tribunal which cannot be sustained in law."
17. Apart from......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
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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. ...... 2004-2005 up to 2011-2012 showing its entitlement to exception. But the DCT concern finds that the Assessee-applicant is liable to income tax against which the two lower appellate authorities mechanically endorsed the view of the DCT concern which compelled the Assessee-applicant to prefer the inst......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
....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:
......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)
.... 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......606 of 2010 on an application under Article 102 of the Constitution filed by the petitioner Singer Bangladesh Limited, the Rule was issued in the following terms: "Let a Rule Nisi be issued calling upon the respondents to show cause as to why the proceeding vide Order under Nothi No. 8/dat......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 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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......ut did not repay the loan. Thereafter, under the provisions of section 12 of the Ain, the bank on 12-10-2011 published auction notices in the national Daily Sangram newspaper and in a local newspaper called Daily Chandpur Diganta. In response to the said auction notice the defendant No. 2 and two ot......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
..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
....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......No. 8218 of 2014
Judgment
Md. Nazrul Islam Talukder J.— On an application under Article 102 of the Constitution of the People's Republic of Bangladesh, a Rule Nisi was issued calling upon the respondents to show cause as to why the impugned letters dated 19-8-2014 (as of Ann......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
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
....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
...... should be an admission as to the Commission of Contempt—
In contempt cases courts have never accepted the apology of a person who does not admit that he has committed any offence. What is called unconditional apology necessarily means that there should be an admission as to the commissio......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
..
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)
....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......ed as a whole. 12. The learned Advocate also submits that in 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......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 ..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 ......r 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 Act has given more privileges to the holder in due course which provides that until the contrary is proved it is to be presumed th......minal Revision No. 580 of 2013. Judgment ANM Bashir Ullah J. — This Rule under section 439 read with section 435 of the Code of Criminal Procedure (in short, the Code) was issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 pas......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 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....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......te level, there had been fear and panic in the police service, particularly, in the batch of 1973 and 1974, who were appointed during the Awami League Government and the then Government systematically retired all officers of 1973,1974 and 1975 batch on political consideration. The Government co......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. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
....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..............................hile disallowing the laid out amount of the provision for gratuity as not allowable expenditure, committed error in violating the provision of section 29(xxvii) of the Income Tax Ordinance 1984 practically the gratuity is taken to be a payment on accrual basis and in accordance with the mercantile s......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
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....vestigation under the Chapter shall be completed without unnecessary delay, and as soon as it is completed, the officer in-charge of the police-station shall— (a) forward to a Magistrate empowered to take cognizance of the offence on a police-report in the form prescribed by the Governmen...... Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: The petitions are disposed of. Whether Investigation into a case by two Investigation Agencies can be done at a time or simultaneously— If inves......9;ganj to protest killings" respectively and some other similar news items published in different other daily vernacular n 5-5-2014." By the suo motu Rule, the High Court Division called upon the Secretary, Ministry of Public Administration; the Secretary, Ministry of Law, Justic......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 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....e being No. 142(ref:)/ 2007 and Rule No. 162(ref:)/2012 are disposed off accordingly.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4)
In order to invoke the power, available under the provision of section 35(4) of the Income Tax Ordinance 1984, the DCT conc......atunganj, Chittagong.……Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the......e method of accounting or in the accounts neither of them can resort to estimation under section 35(4) of the Ordinance and thereby both of them acted illegally and that illegal order has been mechanically affirmed by the Appellate Tribunal which cannot be sustained in law.
13. It appears furth......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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