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Commissioner of Taxes Vs. Kushtia Sugar Mills Ltd., 2000, 29 CLC (HCD)

..... Accordingly, we answer the questions in the affirmative and against the revenue applicant. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 504.......dent. Reference Application No. 9 of 1994. Judgment Syed Amirul Islam J.- In this referee application the revenue department calls in question the legality and propriety of the Judgment and order dated 22-11-93 passed by the Taxes Appellate Tribunal, Dhaka, Division Bench-2, Dhaka in It, N......ative and against the revenue applicant. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 504....... This Case is also Reported in: 53 DLR (HCD) (2001) 504...

Category: Fiscal/Taxation Law | Date: | Hits: 104

Afitan Nessa and others Vs. Government of the People’s Republic of Bangladesh and others, 2001, 30 CLC (HCD)

.... to file a separate application for condonation of delay. With this observation the Rule is made absolute without any order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 502....... J.-This Rule arises out of an application section 115(1) of the Code of Civil Procedure by Afitan Nessa and four other petitioners call upon the opposite parties to show cause as to why the impugned order dated 13-6-1993 passed learned Assistant Judge, Ghoraghat Police Station, District Dinajpur in......epublic of Bangladesh and others …………….Opposite Parties. Judgment August 09, 2001. Cases Referred To- Kamal Anwar and others Vs. Md. Kabir Khan, 1985 BLD 157; Raja Debi Baksh Singh Vs. Habib Shah, 1913 CLJ (PC) 9. Lawyers Involved: Moksed Ali, Advocate—For the Petitio......Reported in: 53 DLR (HCD) (2001) 502...

Category: Procedural Law | Date: | Hits: 106

Annada Prosad Das Vs. DC, Khulna and others, 2001, 30 CLC (HCD)

....ppeal is allowed, the judgments and decrees of the Courts below are set aside and the suit is decreed in full. No order as to costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 496....... dismissed the suit under conception that the onus was upon the plaintiff according to the provision of President’s Order No.149 of 1975 to prove that he was a permanent resident of this country in order to entitle him to get a declaration that he was a citizen of. Bangladesh and it further held t......ocates — For the Appellant. Bivash Chandra Biswas, Assistant Attorney-General— For the Appellant. Second Appeal No. 491 of 1975. Judgment Abu Sayeed Ahammed J .- This appeal is at the instance of the appellant Annada Prasad Das and it calls in question the propriety of the judgment a......spahani Vs. Bangladesh, 40 DLR (AD) 116, Bangladesh Vs. Professor Golam Azam, 46 DLR (AD) 192, Abeda Khatun and another Vs. State of UP and others, AIR 1963 (Allahabad) 260, Md. Ayub Khan Vs. Commissioner of Police, Madras AIR 1965 (SC) 1623, lzhar Ahmed Vs. Union of India AIR 1962 (SC) 1052, Govern..

Category: Immigration and Citizenship Law | Date: | Hits: 190

Anindra Bhusan Ghose Vs. Bangladesh Government, 2001, 30 CLC (HCD)

....l. For the reasons and discussions made above, I find no merits in this appeal. In the result the appeal is dismissed. No costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 493.......he vendor on receipt of the consideration executed the sale deed and delivered possession of the land to the vendee. Contention of the vendor is that it was intended to be a mortgaged deed in that in order to become a Director of the Company he had to purchase the qualifying share of Taka 30,000.00 ......ve, I find no merits in this appeal. In the result the appeal is dismissed. No costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 493.......তে আমাদের কোন দাবি রইল না। সন-১৩৩৪/২৫শে চৈত্র।” In that endorsement which was made as said reconveying the suit land, one Shamapada has been shown as the scribe, but this Shamapada has not been examined to prove the ge..

Category: Property Law | Date: | Hits: 85

Bangladesh Forest Industries Development Corporation and others Vs. Sheikh Abdul Jabbar, 2002, 31 CLC (HCD)

....ainable. For the reasons stated above, we do not find a substance in this Rule, which is discharged without any order as to costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 488. ......Rahman with Sirajur Rahman and Emaduddin Chowdhury, Advocates—For Opposite Party. Civil Revision Case No. 4618 of 1999. Judgment SK Sinha J.- This Rule is directed against the judgment and order dated 21-6-99 of the Additional Divisional Commissioner, Chittagong Division in Civil Appeal N......rder as to costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 488. ......eme Court High Court Division (Civil Revisional Jurisdiction) Present: Gour Gopal Shaha J S K Sinha J Bangladesh Forest Industries Development Corporation and others……….Petitioners Vs. Sheikh Abdul Jabbar……………Opposite Party. Judgment June 3, 2002. La..

Category: Civil Law | Date: | Hits: 89

Parul Bala @ Parul Rani Shah Mondol Vs. Suruj Miah and others, 2001, 30 CLC (HCD)

....)68 is disposed of accordingly, the judgments and decrees of, the Courts below are set aside. The suit is decreed in full. No costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 481.......he same. 7. Plaintiff’s further case is that the suit property although was exempted and omitted from the list of the attached properties of Certificate Case Nos. 3 and 16, as referred above, by order dated 19-6-1958 (Exhibit 2) but later on, illegally the suit land was auction sold behind the ...... and others, 41 ILR (Madras series) 265; Mozammel Hoq Vs. State and another, 1983 BLD 168. Lawyers Involved: Abdul Wadud Bhuiyan with Nikhles Dutta Advocates—For the Appellant. Kh Mahbubuddin Ahmed with Mirza Hossain Haider Advocates—For Respondent Nos. 1(ka), 1(kha), 1(ga), 1(Uma). ......eported in: 53 DLR (HCD) (2001) 481...

Category: Property Law | Date: | Hits: 83

Nizam Hazari Vs. State, 2001, 30 CLC (HCD)

....ve that an accused person has absconded or is concealing himself so that he cannot be arrested and produced before it for trial and there is no immediate prospect of arresting him, it shall, by order publish in at least two Bengali daily newspapers having wide circulation, direct such person to appe......erlooked. Testimonies of police witnesses cannot be rejected on the ground that they are police witnesses and were members of the raiding party. . . The Court as a rule of prudence and caution and in order to exclude every possibility of inducement of an innocent person in the case by prosecution al......t Records be sent down immediately. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 475. ......st be taken notice of. Omission in not recording a decision in holding trial will not make the trial and judgment a nullity and without jurisdiction. The defect, if any, is a procedural and technical one not affecting the merit of the decision of the case………….(20) Administration of crimi..

Category: Criminal Law | Date: | Hits: 58

Titas Gas Vs. Immense Washing Plant and others, 2001, 30 CLC (HCD)

....es of the Ministry of Law, Justice and Parliamentary Affairs, the Ministry of Power and Energy and the Chairman of the Law Commission. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 471. ......2866 of 2001. Judgment Md. Abdur Rashid J.- This Rule was obtained by the defendant No.4 upon making a revision application under section 115 of the Code of Civil Procedure against judgment and order dated 13-5-2001 passed by Additional District Judge, 2nd Court (In-Charge) at Dhaka in Miscell......orted in: 53 DLR (HCD) (2001) 471. ......Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 471. ..

Category: Civil Law | Date: | Hits: 151

Milon @ Shahabuddin Ahmed Vs. State, 2001, 30 CLC (HCD)

.... Ahmed are hereby maintained. Send down the lower Court records along with a copy of this judgment to the Court concerned at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 464. ......lows on both the deceased Azhar and the victim Mithu at the time of occurrence and in the manner as alleged by the prosecution. Therefore, we do not find any reason to interfere with the judgment and order of Conviction and sentence passed by the learned Additional Sessions Judge. 32. In the judg......lower Court records along with a copy of this judgment to the Court concerned at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 464. ......LR (HCD) (2001) 464. ..

Category: Criminal Law | Date: | Hits: 35

Abdus Sukur (Md.) and others Vs. Bhasani Mandal and another, 2001, 30 CLC (HCD)

....gment and decree of the Court of appeal below are set aside and those of the trial Court are hereby restored. Send down the records. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 452.......ot seem to be a ‘further relief’ within the meaning of the proviso to section 42 of the Specific Relief Act. Submission has therefore no substance. In the result, the Rule is made absolute. No order as to costs. Impugned judgment and decree of the Court of appeal below are set aside and those...... another………..Opposite Parties. Judgment July 17, 2001. Cases Referred to- Haider Ali Vs. the State, 47 DLR (AD) 47, Moulavi Abdul Mannan Vs. Md. Rafiqul Islam, 46 DLR 493, Jhanda Singh and another Vs. Harman Singh and others, AIR 1926 Lahore 415, Sheikh Karimullah Vs. Gudar Koeri...... the Appellate Division Judgment Here. Supreme Court High Court Division (Civil Revisional Jurisdiction) Present: Md. Abdur Rashid J Abdus Sukur (Md.) and others……….…Petitioners Vs. Bhasani Mandal and another………..Opposite Parties. Judgment July 17, 2001..

Category: Property Law | Date: | Hits: 75

Seastar Shipping Lines Ltd. Vs. Bangladesh & others, 2001, 30 CLC (HCD)

....te of receipt of this order. A copy of this order be sent forthwith to the Prime Minister’s Secretariate and the Ministry of Food. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 449.......ey-General—For Respondent No. 1. Writ Petition No. 5584 of 2000. Judgment Md. Joynul Abedin J.- This Rule Nisi was issued calling upon the respondent Nos.1-3 to show cause why the impugned order, Annexure-K, detaining the vessel ‘MV Vishva Kaumudi’ and restraining her from leaving the...... sent forthwith to the Prime Minister’s Secretariate and the Ministry of Food. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 449.......53 DLR (HCD) (2001) 449...

Category: Admiralty Law or Maritime Law | Date: | Hits: 212

State Vs. Md. Shamim alias Shamim Sikder and others, 2000, 29 CLC (HCD)

....der alias Md. Ratan are allowed and they are found not guilty to the charges levelled against them and they are acquitted in this case. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 439.......gency Department of the Medical College Hospital accused Shamim, Nahid, Yousuf, Ratan, Bipul, Royel, Lamu and 3/4 unknown persons being armed with daggers encircled the deceased and his companions in order to kill the deceased. Accused Shamim, Nahid, Yousuf, Ratan, Bipul, Royel and Lamu attacked the......und not guilty to the charges levelled against them and they are acquitted in this case. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 439.......eported in: 53 DLR (HCD) (2001) 439...

Category: Criminal Law | Date: | Hits: 50

Gurvinder Singh Vs. Secretary, Ministry of Finance and others, 1992, 21 CLC (HCD)

.... In the result, this Rule is disposed of on the above observations without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 434. ......72 of 1992. Judgment Anwarul Haque Chowdhury J.- This Rule arises out of an application under Article 102 of the Constitution of the People’s Republic of Bangladesh and is directed against an order dated 27-4-92 issued by the respondent No.3 namely, the Assistant Commissioner of Taxes, Centr......observations without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 434. ......ed in: 53 DLR (HCD) (2001) 434. ..

Category: Fiscal/Taxation Law | Date: | Hits: 98

Hamza Rubber Industries Vs. Golam Dastagir Gazi, 2001, 30 CLC (HCD)

.... up and there is no scope for any confusion for deception. The plaintiff has failed to make out any case of infringement under section 21 of the Act. He also submits that on 29-10-2000 the defendants published their Trade Mark in the Daily ‘Ittefaq’ but the plaintiff did neither raise any object......dal, Advocates—For the Respondents. FMAT No. 285 of 2001 with Civil Rule No. 255 (FM) of 2001. Judgment Md. Abdur Rashid J.- This appeal was presented by the plaintiff against judgment and order dated 12-02-2001 passed by the 10th Court of Additional District Judge at Dhaka in Title Suit ......nt, Design and Trade Mark Cases at page 103; American Cyanamid Co. Vs. Ethicon Ltd. 1975(1) All ER 504(HL); Series 5 Software Vs. Clark, 1996(1) All ER 853 (Ch D); Colgate Palmolive (India) Ltd. Vs. Hindustan Lever Ltd. 1999(7) SCC 1. Lawyers Involved: Habibul Islam Bhuiyan with Gazi Neamat Ho...... the country. They have already applied for registration of their device of double elephants. Their device is so dissimilar to that of the plaintiff, single elephant and double elephants back to back one after another along with embossment ‘GAZI TYRES’ and ‘GAZI TUBES’ there is no scope for ..

Category: Intellectual Property Law | Date: | Hits: 230

Hamayet Uddin Ahmed Vs. First Court of Settlement, Bangladesh Abandoned Building & others, 2001, 30 CLC (HCD)

....t-in-opposition contending, inter alia, that the property had been abandoned since 1971 and its possession was taken over by the Government in 1972 and it was listed as abandoned in ‘Ka’ list and published in the official Gazette on 23-9-1986. As such, law bars filing of Title Suit No. 54 of 198......For the Respondents. Writ Petition No. 2512 of 1995. Judgment Syed Mahmud Hossain J.- This Rule Nisi was issued calling upon the respondents to show cause as to why the impugned judgment and order data 17-8-95 (Annexure-D) passed by the First Court of Settlement, Bangladesh Abandoned Buildi......arged. In the result, the Rule is discharged without any order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 426. ......) (2001) 426. ..

Category: Property Law | Date: | Hits: 103

Progoti General Insurance Co. Ltd. Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)

....ormulated by us in the negative and in favour of the assessee petitioner. There will be no order of cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 424, 53 DLR (HCD) (2001) 531. ...... of 1993. Judgment Syed Amirul Islam J.- This reference application filed under section 160 of the Income Tax Ordinance, 1984 (hereinafter called “the Ordinance”) arises out of Judgment and order dated 17-2-93 passed in ITA No. 2575 of 1991 (Assessment year 1990-91) by the Taxes Appellate ......sessee petitioner. There will be no order of cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 424, 53 DLR (HCD) (2001) 531. ......me Court High Court Division (Special Original Jurisdiction) Present: Syed Amirul Islam J AKM Shafiuddin J Progoti General Insurance Co. Ltd. ………..Applicant Vs. Commissioner of Taxes ………..Respondent. Judgment June 11, 2000. Cases Referred To- Meghna P..

Category: Fiscal/Taxation Law | Date: | Hits: 104

Sogra Begum Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)

....es not appear to us to be a fit case for granting a certificate as prayed for. Hence the prayer is rejected. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 420, 26 BLD (HCD) (2006) 301. ......d she was assessed to tax under section 82(2)/93 of the Income Tax Ordinance, 1984 on total income of Taka 11,61,555.00 for the assessment year l987-88 and being aggrieved by the aforesaid assessment order an appeal was preferred before the Additional Commissioner of Taxes (Appeal) who had granted r......tificate as prayed for. Hence the prayer is rejected. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 420, 26 BLD (HCD) (2006) 301. ......upreme Court High Court Division (Special Original Jurisdiction) Present: Syed Amirul Islam J AKM Shafiuddin J Sogra Begum………………………….Applicant Vs. Commissioner of Taxes ……………………………Respondent. Judgment August 20, 2000. Lawye..

Category: Fiscal/Taxation Law | Date: | Hits: 108

Mainuddin Chowdhury & others Vs. State and another, 2001, 30 CLC (HCD)

....itioners No.4 be enlarged on bail to the satisfaction of the Deputy Commissioner, Chittagong, if not wanted in any other connection. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 416. ......minal Revision No. 511 of 2000. Judgment Md. Abdul Aziz J. - In this Rule the opposite parties including Kabir Ahmed impleaded as opposite party No.2, were directed to show cause as, to why the order dated 25-5-2000 passed by the learned Sessions Judge, Chittagong in Criminal Miscellaneous Cas......action of the Deputy Commissioner, Chittagong, if not wanted in any other connection. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 416. ...... Supreme Court High Court Division (Criminal Revisional Jurisdiction) Present: Md. Abdul Aziz J Hasan Foez Siddique J Mainuddin Chowdhury & others…………………..Petitioners Vs. State and another…………………..Respondents Judgment April 19, 2001. ..

Category: Criminal Law | Date: | Hits: 43

Abul Kashen (Md.) Vs. Chairman, RAJUK and others, 2000, 29 CLC (HCD)

....n already made under the order of this Court should not be disturbed in any way by the respondents. There will be no order as to costs. Ed. This Case is also Reported in: 52 DLR (2000) 488. ......perty of the petitioner and, as such, the petitioner should have been given an opportunity of being heard before the impugned Memo was issued. At the time of issuance of the Rule this Court passed an order permitting the petitioner to construct the building upto 2nd floor only according to the plan ...... be disturbed in any way by the respondents. There will be no order as to costs. Ed. This Case is also Reported in: 52 DLR (2000) 488. ......LR (2000) 488. ..

Category: Property Law | Date: | Hits: 114

Sagorika and Co. (Pvt.) Ltd. Vs. Commissioner of Taxes, Intelligence and Investigation Zone, 1999, 28 CLC (HCD)

....ered in the negative, and against the Revenue. Accordingly, the reference is answered in the negative. There will be no order as to costs. Ed. This case is also Reported in: 52 DLR (2000) 484....... of Taka 15,000 per person for 20 persons and thus computed the total income of the applicant at Taka 2,94,884 against net loss of Taka 5,266. The assessee applicant being aggrieved by the assessment order of the Deputy Commissioner of Taxes preferred an appeal before the Appellate Joint Commissione......dingly, the reference is answered in the negative. There will be no order as to costs. Ed. This case is also Reported in: 52 DLR (2000) 484....... High Court Division (Special Original Jurisdiction) Present: Syed Amirul Islam J SAN Mominur Rahman J Sagorika and Co. (Pvt.) Ltd..……………………Applicant Vs. Commissioner of Taxes, Intelligence and Investigation Zone.... Respondent. Judgment August 23, 1999. ..

Category: Fiscal/Taxation Law | Date: | Hits: 101