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.... of the liability for bills payable account. Against that assessment order the applicant preferred an appeal to the Appellate Joint Commissioner of Taxes who partially allowed the appeal by his order dated 9-2-86 and being aggrieved by the aforesaid appellate order the assessee filed a second appeal......ly relied on the report without either giving any chance to the applicant to rebut the same or without examining any person in support of his contention. In support of his contention he relied on the decision reported in Bangladesh Taxes Decision 26 BTD (1998) (HCD) and (1994) 12 ITR 393.
4. No o..
Category: Fiscal/Taxation Law | Date: | Hits: 65
.....
Writ Petition No. 2371 of 1995.
Judgment
Md. Abdul Aziz J.- This Rule was obtained by the petitioner Md. Ahsan Ullah calling upon the respondents to show cause as to why the Impugned Memo dated 13-4-95 Annexure ‘A’ and the Impugned Notice dated 12-7-95 Annexure ‘B’ to the petitio......egistrar for No. 4 Bakai Union along with other areas.
3. Being aggrieved by the aforesaid notice the petitioner served a legal notice to the respondents demanding justice by way of rescinding the decision of the aforesaid impugned notice by Annexures ‘A’ and ‘B’ so far it relates to the ..
Category: Employment/Service Law | Date: | Hits: 76
Abu Ashed Bhuiyan and Others Vs. Abu Taher Bhuiyan & others, 2000, 29 CLC (HCD)
....or the Petitioners. Farid Ahmed, Advocate—For the Opposite Parties. Civil Revision No. 1434 of 1999. Judgment Qazi Shafiuddin J .-This Rule is directed against the judgment and decree dated 24-3-1999 and 1-4-1999 respectively passed by the Subordinate Judge, 2nd Court, Narshingdi in ......lief. Provided that no Court shall make any such declaration where the plaintiff, being able to seek further relief than a mere declaration of title, omits to do so.” 7. Mr Bhuiyan referred to a decision in the case of Munsur Ali Mallik Vs. Md Nurul Hoque Mallik and others reported in BCR 1986 ..Category: Property Law | Date: | Hits: 23
Commissioner of Taxes Vs. Bangladesh Chemical Industries Corporation, 2000, 29 CLC (HCD)
....n question of law is involved in all these references they were heard together and are being disposed of by this judgment. 2. Reference Application No. 222 of 1991 arises out of Judgment and order dated 25-10-99 passed in ITA No. 1172 of 1983-84 (Assessment Year 1979-80) by the Taxes Appellate Tr......ate for the petitioner did not press that. 7. In the other set of reference applications, i.e. in Reference Application Nos. 222-223 of 1991 the following common questions have been framed for our decision: (1) Whether on the facts and in the circumstances of the case the Taxes Appellate Tribu..Category: Fiscal/Taxation Law | Date: | Hits: 94
Muslim (Md) Vs. Abdul Motaleb and others, 2001, 30 CLC (HCD)
.... Civil Revision No. 3054 of 1994 Judgment Md. Mamtazuddin Ahmed J.- This Rule was issued calling upon the opposite parties Nos.1 and 2 to show cause as to why the impugned Judgment and decree dated 11-7-1994 and 18-7-1994 respectively passed by the learned District Judge, Chandpur, in Title ...... the appellate Court committed error of law in reversing the judgment and decree of the trial Court without having regard to the frame of the suit and the evidences on record which is an error in the decision occasioning failure of justice. 9. Learned Advocate further submits that the appellate C..Category: Property Law | Date: | Hits: 33
Abdul Hye and others Vs. Serajul Hoque and others, 2009, 38 CLC (AD)
....titioners. Mazibur Rahman, Advocate-on-Record-For Respondent No.1. Not represented-Respondent Nos. 2-96. Civil Petition for Leave to Appeal No. 423 of 2009. (From the judgment and order dated 26.11.200& passed by the High Court Division in Civil Revision No.5043 of 2004.) Judgme......s. The learned Advocate however could not point out specifically any of the alleged illegalities of the Advocate Commissioner in making the allotments. In the premises, we are of the view that the decision of the High Court Division calls for no interference. There is no merit in the application...Category: Property Law | Date: | Hits: 31
Mahmudul Huq Vs. Mostafa Kamal and others, 2010, 39 CLC (AD)
....ssain, Senior Advocate instructed by M. G. Buiyan, Advocate-on-Record-For the Petitioner. Not represented-the Respondents. Civil Review Petition No.145 of 2009. (From the judgment and order dated 27.04.2009 passed by this Division in Civil Appeal No. 175 of 2007 along with Civil Petition N......idder for the said plot. It is stated that in view of clauses 2.2 and 2.3 of the tender notice the earnest money of the unsuccessful bidder was required to be refunded within one month of the date of decision on the tender. But the earnest money of the highest 3(three) bidders was not liable to be r..Category: Others | Date: | Hits: 81
Arun Bhowmick & others Vs. Salim Reza & others, 1987, 16 CLC (HCD)
....he Petitioners. Abdul Kuddus Miah, Advocate-For the Opposite Party Nos. 1-15. Civil Revision No. 50 of 1986. Judgment Mahmudul Amin Chowdhury J.- This Rule is directed against the order dated 21.1.1986 passed by the learned District Judge, Comilla, in Miscellaneous Appeal No. 24 of 198......arned Advocate submits that both the Courts below illegally disbelieved the medical certificate produced by the plaintiff on 13.9.84 in support of his illness. He argued that they arrived at this decision by misreading or non-reading of the medical certificate which is an error of law. 7. M..Category: Procedural Law | Date: | Hits: 95
....o the proceedings initiated under this Article is aggrieved by an order of the District Judge made thereunder, it may file appeal to the High Court Division of the Supreme Court within 30 days of the date of the order". Mr. Wadud Khondker also referred to the provision of the Shilpa Bank Order and s...... economic and financial interest of the State has been prejudiced by the intentional act of the detenu in non-paying the loan. In this connection the learned Deputy Attorney-General referred to a decision reported in BLD 1986 (AD) 49 corresponding to 38 DLR (AD) 70 in which the Appellate Divis..
Category: Banking Law | Date: | Hits: 151
Ratan Kha @ Rattan & Others Vs. State, 1988, 17 CLC (HCD)
....Code and sentenced to suffer rigorous imprisonment for 75 years each by Mr. D.N. Chanda, Additional Sessions Judge, 2nd Court, Patuakhali in Sessions Case No. 27 of 1980 by his judgment and order dated 5.4.84. 2. P.W. 1, the informant Nur Mohammad stated at the, trial that simultaneous dac...... established the identity of appellant nos. 2-6, although P.Ws. 1-3 failed to identify them in the dock, he further submits. 25. We are in respectful agreement with the ratio decidendi of the decision reported in AIR 1925 (AH) 223. It is well settled that the evidence that a witness gives in..Category: Criminal Law | Date: | Hits: 49
Ezahar Sepai Vs. The State, 1987, 16 CLC (HCD)
.... He denied the defence suggestion of enmity with the accused. He also denied that Shafizuddin Jamaddar was murdered by him. P. W.2 Altaf Hossain corroborated PW1 stating that on Wednesday on the date of occurrence he went there at 4-5 P.M. and informant told him that Ezahar Sepai pushed him. P.......e unreasonable. Under section 509A of the Code of Criminal Procedure a post-mortem report cannot be used as substantive evidence unless any of the above conditions is present. I find support from a decision in the case of State vs. Mokbul Hossain, 37 DLR 156. Bui unfortunately nothing is on reco..Category: Criminal Law | Date: | Hits: 93
Falu Mia & others Vs. Safar Ali & others, 1988, 17 CLC (HCD)
....ivil Rule No. 335(F) of 1984 with Civil Rule No. 11(F) of 1985. Judgment Mustafa Kamal J. - These Rules call upon the plaintiff opposite party Nos. 1-3 and 12-13 to show cause why the judgment dated 7.12.82 passed in F.A. No. 32 of 1967 by this Division should not be set aside after review un......ke out any case for reception of additional evidence in this case. The Rules are therefore discharged but without any order as to costs. Ed. This Case is also Reported in: 40 DLR (1988) 165...Category: Property Law | Date: | Hits: 29
Asgar Ali & others Vs. Additional Deputy Commissioner, Khulna & others, 1987, 16 CLC (HCD)
....No. 45 of 1987. Judgment Anwarul Huq Chowdhury J. - This Rule arises out of an application under section 115 of the Code of Civil Procedure and is directed against the Judgement and decree dated 28.12.1983 passed by the learned Additional District Judge, 2nd Court, Khulna in Title Appeal ......ted that it has always been the law that even if there is a bar in law in hearing a matter the court would have power always to examine the question of jurisdiction. He has further submitted that the decision in Halima Khatun's case has been subsequently explained and enumerated by the Appellate D..Category: Property Law | Date: | Hits: 36
Government of Bangladesh and others Vs. Md. Shahinoor Bari and others, 2010, 39 CLC (AD)
....-Record-For Respondent No.1. (In Civil Petition No. 328 of 2010) Not represented- Respondent Nos. 2-13. Civil Petition for Leave to Appeal Nos. 328-29 of 2010. (From the judgment and order dated the 2nd day of June, 2009 passed by the High Court Division in Writ Petition Nos. 8690 of 2005......rred in law in making the Rule absolute. The learned Deputy Attorney General further submitted that out of total post of 160 only 118 posts having been absorbed in the revenue budget according to the decision of the Government, the writ petitioners having no enforceable legal right, the writ petitio..Category: Employment/Service Law | Date: | Hits: 86
....structed by Md. Aftab Hossain, Advocate-on-Record-For Respondent No.1.
Not Represented-For Respondent No.2.
Civil Petition to Leave to Appeal No.1060 of 2009.
(From the judgment and order dated 27.10.2008 passed by the High Court Division in Civil Revision No.1802 of 2008.)
Judgment
......ng failure of justice. The High Court Division considered the pros and cons of the matter and rightly affirmed the judgment of the Court of Appeal below. In view of the above, we find no error in the decision of the High Court Division which has occasioned any failure of justice. We find no merit in..
Category: Procedural Law | Date: | Hits: 68
Azimul Kabir (Md) Vs. Government of Bangladesh and others, 2001, 30 CLC (HCD)
....ylhet by a domestic flight he was arrested from Zia International Airport, Dhaka by the police under section 54 of the Code of Criminal Procedure in connection with Cantonment PS General Diary No.113 dated 3-4-2001. He was seriously tortured by the police. He was thereafter sent to Dhaka Central Jai......R 48 it was held as follows: If any one of the grounds or reasons that led to the satisfaction is irrelevant the order of detention would be invalid even if there were other relevant grounds. In this decision a Division Bench of this court relied on the case reported in PLD 1959 (Dacca) 774, AIR 195..Category: Criminal Law | Date: | Hits: 45
SM Nasirul Haque Vs. Omar Faruque Chowdhury and others, 2001, 30 CLC (HCD)
....999. Judgment Md. Abdur Rashid J.- This Rule was obtained by the preemptor upon making a revision application under section 115 of the Code of Civil Procedure against judgment and order dated 31-03-99 passed by Additional District Judge, Fifth Court at Dhaka in Miscellaneous Appeal No.......er in the land and accordingly, disallowed the application. On appeal therefrom at the instance of the preemptor, the learned Additional District Judge hearing the same was also pleased to affirm the decision of the trial Court, and dismissed the appeal by impugned judgment and order. 12. Mr...Category: Property Law | Date: | Hits: 39
Sufia Islam Shila and another Vs. Shakhawat Hossain and others, 2001, 30 CLC (HCD)
....il Revision No. 1597 of 1999. Judgment Md. Abdus Salam J.- In this Civil Revision a Rule was issued calling upon the Opposite party Nos. 1 and 2 to show cause as to why the impugned order No.28 dated 16-3-1999 passed by Mr Aziz Ahmed Bhuiyan, learned Assistant Judge, 2nd Additional Court, Dhak......er, should not be set aside. 2. The Revisional application was filed mainly on the grounds, among others, that learned Assistant Judge, Dhaka committed an error of law resulting in an error in the decision occasioning failure of justice that the claim of the plaintiffs in the plaint is that the d..Category: Property Law | Date: | Hits: 28
Kowsar Chowdhury Vs. Latifa Sultana, 2001, 30 CLC (HCD)
....ioner, Md. Korban Ali, Advocate— For the Opposite Party. Civil Revision No. 693 of 2000. Judgment Nazmun Ara Sultana J.- This Rule was issued calling in question the judgment and decree dated 28-9-1999 passed by the Additional District Judge, 7th Court, Dhaka, in Family Appeal No. 47 o......at case for enhancement of the maintenance of her daughter this present suit for the same relief in the Family Court is not maintainable. In support of his contention the learned advocate has cited a decision of the High Court Division reported in 50 DLR at page 47. In this case it was held that “..Category: Family Law | Date: | Hits: 186
....nstance of the Micro Industries Development Assistance Society (MIDAS), (hereinafter called the Society) being Reference Application No. 8/97 and Reference Application No. 9/97 arise out of the order dated 16-3-95 in ITA No. 791 of 1992-93 and ITA No. 792 of 1992-93 passed by the Taxes Appellate Tri......t the Tribunal in passing the appellate order wrongly interpreted section 4(3) (i) of the Income Tax Act, 1922.
6. In Reference Application No. 8/97 the applicant has for our consideration and decision formulated the following questions of law which are said to arise from the order of the Tax..
Category: Fiscal/Taxation Law | Date: | Hits: 65
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