Search Options
Judgment Advanced Search
Displaying 41-60 of 4557 results.
State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)
....t the said judgment and order of the Special Judge, the High Court Division by the judgment and order dated 23-6-2011 acquitted him of the charges levelled against him mainly on the reasoning that no legal notice was served upon the respondent in accordance with the Ain and in arriving at such concl......t afresh. The leave petitions are accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149 ..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
....t Basu although concedes the decisions made in the referred cases, but argued that the instant three Income Tax Applications has to be examined on its own merit on the issue whether the DCT concern illegally invoked its power under the provision of section 35(4) of the Income Tax Ordinance 1984. The......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:
..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....pugned judgment and order dated 1-1-2011 acquitted him of the charges without at all assessing the evidence and also without entering into the merit of the appeal mainly on the reasoning that no legal notice was served upon the respondent in accordance with the Ain and in arriving at such concl......eal on merit afresh.
The leave petition is accordingly, disposed of with the above observations and directions.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 127.
..
Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6
.... accounting procedure all over the Globe. He further submits that in the assessment years 2003-2004 and 2004-2005 the assessee’s contribution to provident fund was included within perquisites illegally, as the provident fund expenditure falls within the purview of section 30(d) and not under s......f 6th Schedule of the Ordinance. For the convenience of our discussions, those are quoted below:-
“Article 2A. The State religion of the Republic is Islam, but the State shall ensure equal status and equal right in the practice of the Hindu, Buddhist, Christian and other religions.”..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
.... accounting procedure all over the Globe. He further submits that in the assessment years 2003-2004 and 2004-2005 the assessee’s contribution to provident fund was included within perquisites illegally, as the provident fund expenditure falls within the purview of section 30(d) and not under s......f 6th Schedule of the Ordinance. For the convenience of our discussions, those are quoted below:- “Article 2A. The State religion of the Republic is Islam, but the State shall ensure equal status and equal right in the practice of the Hindu, Buddhist, Christian and other religions.”..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....dash;For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legally justified in passing order maintaining the appeal order of the Appellate Joint Commissioner ......he result, the Income Tax Reference Application is rejected.
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: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... mentioned in the judgment by their lordship in the following language; "i) Whether on the facts and in the circumstances of the case the learned Taxes Appellate Tribunal, Dhaka Bench-3 was legally justified in its direction to treat income of Brac Printers Limited and Arong exempt from ta......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
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....der section 55(1) of the Act if found to be tainted being done under express direction of Local Audit Directorate, 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 Con......Act have direct bearing on the issue. Drawing our attention to the said aspect Mr. Ahsanul Karim the learned Advocate submits that under section 26Ka of the said Act of 1991, a VAT officer having the status of Joint Commissioner or Joint Director can make an audit and enquiry of activities of a..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
.... court through the judgment delivered by this court in Income Tax Reference Application No. 294 of 2011 drawn the attention of this court that the question No. 2 as was formulated was directed to the legality and propriety of the order passed by the Taxes Appellate Tribunal under section 159(2)/2(45......."
7. It appears that elsewhere in the said judgment this court while considering the question No. 1 accepted the argument of the learned Advocate Mr. Sarder Jinnat Ali as correct as to the status of the payment like house rent allowance covered by the Rule 33A of the Income Tax Rules 1984..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....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 property which is the condition precedent to take subsequent actio......ession of the suit property.
38. Since we have already found a prima facie arguable case in favour of the plaintiff, it is our considered view that justice would be served by passing an order of status quo in respect of possession and position of the suit property in question.
39..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....d) has been paid by the former to the latter pursuant to the said agreement and it has been claimed by the plaintiff that as she has been in possession of the suit land since 1985, she has acquired a legal right thereto. However, since the claim as to the possession of the plaintiff has been denied ......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. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
.... 'Reference License' in favour of the petitioners purporting to bypass the judgment and order passed by the High Court Division in Writ Petition No. 11371 of 2013 should not be held as illegal and declared as having been so done or taken without lawful authority and is of no legal effec......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)
..... Mr. Mohammad Eunus, learned Advocate, appearing for the plaintiff-petitioner, submits that, after contested hearing the suit was decreed and decree was put into execution against defendants who are legally directors and it is settled principle of law that executing court cannot go beyond the ......f principal debtor. Interpretation as such confine to the 'Ain' itself as 'Ain' for realising money can impose punishment by sending the share holders to civil Jail dooming his social status. 17. Now, let us consider whether Artha Rin Adalat is a Civil Court in executing d..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....ystal clear that the contemner-opposite parties could never be able to show any reasonable cause regarding the non-compliance of the Court order; that the contemner-opposite parties were given a legal notice dated 23-11-2013 as a caution so that they without making any further delay comply......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)
....014. 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 reveals that he had a ......ion 5(2) of the Prevention of Corruption Act, 1947 but the answer of the appellant could not be recorded as he was an absconding accused on the date of framing charge and he maintained his such status till 13-10-2008. 4. The prosecution in order to prove the charge examined 13 witnesses i..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....omplainant presented the said cheque lastly on 15-12-2009 at City Bank Limited, Johnson Road, Dhaka but the said cheque was dishonoured for insufficieny of fund. Thereafter the complainant had issued legal notice through his lawyer on 13-1-2010 requesting him to make the payment of the cheque value ......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
....wered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under t......Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....tax reference application (shortly, the reference application) for opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under t......preme Court of Bangladesh, is 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: 1 Dec, 2014 | Hits: 20
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....claring the impugned notification retiring him from his service under the purported authority of section 9(2) of the Act, 1974 to have been made mala fide, without lawful authority and was of no legal effect and for further direction upon the writ-respondents to re-instate him in his service wi......der. The impugned orders were made in the colourable exercise of powers and therefore, mala fide. The impugned orders were also discriminatory inasmuch as some other Officers of similar rank and status were allowed to continue their service. 8. No affidavit-in-opposition was filed by ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....ssion by way of deputation will arise only when the petitioners are considered for promotion and the Selection Committee/DPC does not recommend them for promotion for any justifiable cause. From legal standpoint, the petitioners being Deputy Directors must be considered first for promotion to t......Regulations of 2002, the post of Director of the Privatization Commission is equivalent to that of a Joint Secretary to the Government of Bangladesh. A Joint Secretary or an officer having equivalent status of a Joint Secretary can be appointed to the post of Director of the Privatization Commission..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
89869670910596718866967296739575967695949584959996019595958195899677886891629681