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....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
...... is also Reported in: 67 DLR (HCD) (2015) 218
......osed 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. ...... (30)
A......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
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. ......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The......of party under Order I, rule 10(2) read with section 151 of the Code of Civil Procedure shall not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. Since the instant revisional application has arisen out of an interlocutory order, w...... that since the payment for purchasing the suit property was made jointly by the present petitioner and the said proposed defendant to the lessee, his presence is required for effective and fair adjudication of the suit and, therefore the proposed defendant is a necessary party in the suit. He ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......7 DLR (HCD) (2015) 251
...... be held as illegal and declared as having been so done or taken without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this Court may seem fit and proper.
2. Facts leading to issuance of this Rule Nisi may be, briefly, stated as follows:
......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
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
....tra cost when it has been unable to com-, plete its plan at a time. This seems to me to be a strange argument. First, there is no reason why the Act should provide for the Government's failure to complete the plan. Secondly, the argument is hypothetical for one does not know for sure whether a l...... (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December 4, 2014. Result: ......eted by majority view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical departure from the stand so far taken the property in question answers the second inclusive definition of abandoned property in Article 2...... 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. ..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
......
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule ...... as to why they should not be convicted for committing contempt of court and be sentenced to suffer imprisonment and be fined for such term and/or for such amount, as this court may deem fit and proper.
The contemners are directed to appear before this court, in person, to answer the Rule ......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)
....d to the time limit in respect of investigation of the case she submits that it is fact that Rule 10 of the DUDAC Bidhimala, 2007 (hereinafter referred to as the Bidhimala) envisage the provisions to complete the investigation within 60 days in two tires. In the 1st tire there is a direction to...... ...... December 3, 2014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reve......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 ......t Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December 2, ......khs) only which was modified to be as Tk. 35,00,000 (Taka Thirty Five Lakhs) only on appeal should not 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 opposit......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
....-book, ledger, salary register and other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disregarding the return and the audited statements of accounts completed the assessment computing total income of the assessee at Tk. 13,60,58,068/- by disallowing......……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questions formulated for determination:
(1) Whether ......ny finding to the effect that no method of accounting has been regularly employed, or the method is such that in the opinion of the Deputy Commissioner of Taxes, the income of the applicant cannot be properly deduced therefrom or that the applicant-company has not complied with the requirements of s...... 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: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....-book, ledger, salary register and other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disregarding the return and the audited statements of accounts completed the assessment computing total income of the assessee at Tk.13,60,58,068/- by disallowing ...... 2. The assessee-applicant Youngone (CEPZ) Limited (shortly, the assessee) is a fully owned foreign company incorporated as a private limited company under the Companies Act, 1913 having its factory and registered office at Plot No.11-16, Sector-2 of the Export Processing Zone, Chittagong. The asse......ny finding to the effect that no method of accounting has been regularly employed, or the method is such that in the opinion of the Deputy Commissioner of Taxes, the income of the applicant cannot be properly deduced therefrom or that the applicant-company has not complied with the requirements of 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
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....all be taken into consideration for promotion to the next higher post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have completed a minimum of 5(five) years service and his service record must be satisfactory and free fr......5) 17 ......Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The case of the petitioners, as set out in the writ petition, in short, is as follow......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... No.1 is the plaintiff No.1 himself Md. Mostafizur Rahman. The plaintiff No.1 in his testimony admits at a stage that the deeds of exchange are of more than 38/39 years and the recent survey was completed in their area in the year 1990-91 and the suit land of SA plot No. 1735 has been recorded ...... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......and 3-11-2011 passed by the learned Assistant Judge, Chatkhil in Title Suit No. 124 of 2006 should not 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 a nutshell can be stated thus, the ......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 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....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:
...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc......ended wholly and exclusively for the purpose of the business or profession of the assessee.
This legal provision of section 29(xxvii) of the Income Tax Ordinance 1984 has not been treated in its proper meaning by the DCT concern and the two lower appellate authorities and therefore the question......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
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....ide this, we need to see the provisions of section 173 of the Code. Section 173 reads as follows: -e "173. Report of police-office.—[(1) Every investigation under the Chapter shall be completed without unnecessary delay, and as soon as it is completed, the officer in-charge of the po......d. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: ......a Magistrate) who is authorized by Magistrate in this behalf." 12. A close reading of the other provisions of the Code as in Chapter XII (heading of this Chapter is Disputes as to immovable property) and XVI (heading of this Chapter is Of Complaints to Magistrates) read with the other abov......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
....ed with the return, he shall serve a notice under sub-section (1), requiring the assessee to appear either in person of through a representative or produce the evidence that the return is correct and complete. After hearing the person or his representative and/or considering the evidence produced pu......ng…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circu...... Mr. Saikat Basu, appeared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been stated that the DCT concern upon finding that the claimed expenditure have not been properly evidenced by documents, the same are not verifiable and as such he lawfully disallowed to a......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:
..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......;……….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
I. In the circumstance......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......s court to the power of the Taxes Appellate Tribunal as to disposal of any cause before it by itself, correctly argued that the Taxes Appellate Tribunal in the instant two cases did not discharge its adjudication duty so far the provision of section 159 of the Income Tax Ordinance 1984 is concerned,..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......t
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03,......4, should not be declared annulled, for seriously violating the provision section 121A of the I.T. Ordinance 1984 and/or such other or further order or orders passed as to this Court may seem fit and proper.
Facts of the writ petition
3. It has been asserted in the writ petition that the A......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....ed with the return, he shall serve a notice under sub-section (1), requiring the assessee to appear either in person of through a representative or produce the evidence that the return is correct and complete. After hearing the person or his representative and/or considering the evidence produced pu......ka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the fact......ject the books of accounts if he is of the opinion that no method of accounting has been regularly employed by the assessee or if the method employed is such that the income of the assessee cannot be properly deduced therefrom or that a company has not complied with the requirement of sub-section (3......ate for the assessment year 2006-2007 and also for the assessment year 2009-2010. But since the tax liability of the Assessee-applicant Authority for the assessment year 2007-2008, 2008-2009 is under adjudication before this highest court, the Finance Minister did not pass any order on the same. But..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....riminal Procedure does not provide for reinvestigation of any case. Whether or not the investigation done in any case subsequent to the submission of a charge-sheet after the initial investigation is completed, is the result of a reinvestigation or a further investigation is a matter of semanti...... (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment October 21, 2014. Result: The petiti......ok cognizance of alleged offence on the strength of the said “বিকল্প অভিযোগ পত্র” (Alternative charge-sheet) No.238/Ka dated 5-8-2010 without assignment of proper and cogent reasons. 6. Against the initiation and continuation, of the proceedings of Sp...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
....iation;
Income Tax Ordinance 1984
Section 82BB: Universal Self Assessment--
(1)Subject to sub-section (3), where an assessee, either manually or electronically, furnishes a correct and complete return of income the Deputy commissioner of Taxes shall receive such return himself or caus......ellip;…………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(1) In the circumstanc......en decided in many earlier cases in this court, but in the instant case the Assessee-applicant since claimed exorbitant expenses and did not submit any evidence to prove the said expenses by true and proper documents, the invocation of power under section 35(4) of the Income Tax Ordinance 1984 was q......the result, the Income Tax Reference Application is 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: 17 Sep, 2014 | Hits: 2
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....ing that the premises were necessary for his personal use as he decided to make construction and obtained a plan duly approved by RAJUK. The plaintiff-petitioner as per condition of RAJUK was to complete the construction within the prescribed time but defendant did not hand over the possession .......................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant denies the title of the ...... tenant, that is, the respondent who was defendant in the suit. The case of the plaintiff, in short, is that the defendant was a monthly tenant under the plaintiff in respect of 'Ka' schedule property at a monthly rental of Taka 1, 00,000 in pursuance of an agreement for running hotel busi&s......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
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