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....f 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 issued by the respondent No.2 so far as it relates to serial No. 8 cancelling the pe......y to courts of justice and now extend to any person or body deciding issues affecting the rights or interests of individuals where a reasonable citizen would have legitimate expectation that the decision-making process would be subject to some rules of fair procedure. These rules apply, even th..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)
....Kliurshid Alam Khan, Advocate, instructed by Gias Uddin Ahmed, Advocate-on-Record—for the Respondents. Civil Petition for Leave to Appeal No. 489 of 2015. (From the judgment and order dated 8-9-2014 passed by the High Court Division in Civil Revision No.107 of 2000.) Judgment ......ed time from the date of knowledge of the registration of the sale deed. Accordingly, the leave petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 210. ..Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24
Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
.... "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 the Artha Rin Adalat Ain, 2003 published in the Daily Bhorer Dak dated 10-2-2011 (Annexure-A) and subsequent sale of the property vide registered sale deed No. 2092 ......auction was made prior to filing of the suit in pursuance to sub-section 1 of section 12 of the Ain, as such, under sub-section 4 of section 12, the provisions of section 33 are not mandatory. In the decision of Zinnatul Ara Vs. Government of the People Republic of Bangladesh, reported in 75 BLC (AD..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)
..... Aftab Hossain, Advocate-on-Record—For the Petitioner. None Represented—Respondents. Criminal Petition for Leave to Appeal No. 151 of 2013. (From the judgment and order dated 8-11-2012 passed by the High Court Division in Criminal Miscellaneous Case No. 20499 of 2009) ...... 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)
....oner, Sree Shamvunath Karmaker and another calling upon the opposite parties to show cause as to why the proceedings in Special Case No. 2 of 2009 arising out of Panch-bibi Police Station Case No. 11 dated 16-10-2008 corresponding to GR No. 320 of 2008 (Panch) under sections 5(2) of the Prevention o......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
....nabish, Advocate-on-Record—For Respondent No. 2.
None Represented—For the Respondent No. 1.
Civil Petition for Leave to Appeal No.1004 of 2011.
(From the judgment and order dated the 23rd day of January, 2011 passed by the High Court Division in Trade Mark Appeal No.3 of 2......ny the fact that he submitted some forged and false documentary evidence before the Assistant Registrar, Trade Mark in that opposition case we find nothing to interfere with the findings and the decision of the Assistant Registrar, Trademark. We have also taken into consideration the fact that ..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
....pellate authority was erroneously treated by the two appellate authority as time barred. Because the first appellate authority as well as Taxes Appellate Tribunal did not consider the issue as to the date of service of the assessment order upon the Assessee-applicant, which was compulsorily required...... 154(3) for its delay in submitting the appeal before the learned CT(A). On the facts and it the circumstances mentioned above, we are of the opinion that the learned CT(A) is legally correct in this decision of rejection the appeal under section 154(2) and as such his order is hereby confirmed by u..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....pplications have been heard together and are being disposed of by this common judgment.
2. Income Tax Reference Application No. 20 of 2005 (assessment year 2003-2004) has arisen out of the order dated 25.10.2004 passed by the Taxes Appellate Tribunal, Division Bench-3, Dhaka (the Tribunal, in s...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....applications have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No.20 of 2005 (assessment year 2003-2004) has arisen out of the order dated 25.10.2004 passed by the Taxes Appellate Tribunal, Division Bench-3, Dhaka (the Tribunal, in s......Court of Bangladesh, is directed to take 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: 11 Jan, 2015 | Hits: 58
....,450/- during the year. In the assessee’s IT-10b FDR gift received from husband shown Tk. 1,05,39,450/- while in the affidavit by husband, cash gift of Tk. 1,05,39,450/- was mentioned. Also the date of affidavit was 23.12.2008 which is after the end of the income year of the assessee. Assessee......as to be taken into consideration and no other document is required to prove the said gift. The DCT concern did not consider the aspect in lawful manner while the two appellate authorities made their decision on true appreciation of law. Therefore, nothing wrong was committed by these two appellate ..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....at income of Brac Printers Limited and Arong exempt from tax in so far as these enterprises are engaged in earning profit and the circular issued by the Government under Memo No. ERD/NGO-11/Sc-86/586 dated 03.09.86 cannot override the provisions of Income Tax Ordinance, 1984. ii) Whether on the......r charitable purposes and as such were liable to tax. 2. Whether in the facts and circumstances of the case the Tribunal was justified in disposing the case without referring to or following the decision of the High Court Division reported as Commissioner of Taxes Vs. Bangladesh Rural Adva..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....lac seventeen thousand three hundred twenty nine) only which has neither been credited nor paid to the Accounts of the term deposit holders for the terms of such deposits have not been matured on the date of submission of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Wh......nswered 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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....der Rule-65 of Income Tax Ordinance 1984.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 83(2)
The provision of section 83(2) of the Income Tax Ordinance 1984 since mandates the DCT concern to serve notice directing the assessee-applicant to submit further evidence on......rn correctly found that the entire income is required to be considered along with the VAT payment. Therefore, the two appellate authorities having found the same as lawful, did not interfere with the decision made by the Deputy Commissioner of Taxes.
The learned Assistant Attorney General Mr. S..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....or so to say issued under the flagrant direction of Local audit Directorate, can not legally sustain having curtailing effect on the provisions of Constitution and the Act. The Constitutional mandate and the VAT Act if considered conjunctively do not allow issuing notices of this kind since the......the petitioners in his submissions unequivocally endorsed the earlier view taken by this Division in the case of Sekander Spinning Mills Vs. Customs, Excise and VAT 63 DLR 272 and the unreported decision of Bombay Sweets Co. Ltd. Vs. National Board of Revenue in Writ Petition No. 9441 of 2007. ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....rtment
Review Rule No. 26 (Rev)/ 2014
(Arising out of I.T. Ref: Application No.294 of 2011).
Judgment
AFM Abdur Rahman J. — This is an application for review of the judgment dated 16.4.2013 and 17.4.2013 delivered by this court in Income Tax Reference Application No. 294 of......se allowances as to be treated as not a part of the perquisite, but the same issue was not inadvertently touched by this court. Therefore the same is required to be reviewed and accordingly to give a decision that the house rent allowance, medical allowance, conveyance allowance, house maintenance c..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
.... Civil Revision No. 3128 of 2012. Judgment Md. Khurshid Alain Sarkar J.— This Rule was issued calling upon the opposite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of......os. 5-6 and opposite party No.7, perused the application under section 115 of the CPC together with the impugned order and the annexures appended thereto and we have also minutely considered the decisions and relevant laws placed before this Court. 10. The simple issue for adjudication by ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
.... 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 Annexure-G) to the original writ petition and (Annexure-J) to the supplementa......mentary affidavit. We have also considered the contents of affidavit-in-opposition and the submissions advanced by the learned Advocates for the respective parties.
7. In order to come to a decision in this Rule, it will be profitable to quote Rules 5, 6 and 12 of the Customs Agents (Licen..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
....hy;cials of BTCL, alleging, amongst other that, this contempt petition is directed against the contemner-opposite parties, for committing contempt of this Court, by not obeying this Court's order dated 23nd of July, 2013 as regards admitting a new Bank Guarantee and adjust with the previous bank......how cause as to why the bank guarantee amount shall not be reduced as prayed for by the petitioner and further ordered to keep this petition on record, for hearing, so that this Court may arrive at a decision after perusal of the BTCL's statements /explanation that was called for by the Court an..
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)
....h J.— This criminal appeal, under section 10 of the Criminal Law Amendment Act, 1958 at the instance of the convict appellant Md. A Kader Zilani has been directed against the judgment and order dated 27-11-2008- passed by the Special Judge (District Judge), Jessore in Special Case No.6 of 2008...... MLR 186 it was held that irregularities committed in course of discharge of duties by the public servant do not constitute offence of criminal misconduct and punishable offence. I find the decision of the reported cases are very much applicable in this case also. Keeping eyes to the facts..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....is 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 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dhaka in ......34. However, it is the settled principle of law in our legal system that a party should not suffer for the wrong advice of his lawyer. The learned Advocate in support of such contention referred some decisions which have been noticed earlier and though all the decisions have been arisen out of the j..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
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