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Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ncome Tax Ordinance the Income tax authority is to deal with such return under the provision of Section 83A(1) of the Ordinance and there being a non-obstante clause containing “Notwithstanding anything contained in this Ordinance” the return filed thereunder shall be received by the Dep......  the return must be  correct; that the return submitted by the assessee was not correct and, in such view of the matter, the order passed by  the DCT and the appellate authorities are lawful and thus, the  reference application is liable to be rejected outright. 8. The asse..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5

Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)

....llip;……….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules are discharged. Bank Company Act (XIV of 1991) Section 5 GaGa Declaratory and Clarificatory Amendment—"Defaul...... to why inclusion and/or circulation of petitioners' names in the report of Credit Information Bureau (CIB) of Bangladesh Bank as 'defaulter-borrower' should not be declared to be without lawful authority and of no legal effect and as to why the respondents should not be directed to dele..

Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11

State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)

....r done by con­spirator in reference to common design Where there is reasonable ground to believe that two or more persons have conspired together to commit an offence or an action­able wrong, anything said, done or written by any one of such persons in reference to their common intention, af......tion which each of them has conceived in this mina. The offence of abetment by conspiracy consists of not merely in the intention of two or more but in the agreement of two or more persons to do an unlawful act, or to do a lawful act by unlawful means. So long such design rests in intention, it is n..

Category: Criminal Law | Date: 14 May, 2014 | Hits: 16

State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)

....had the legal authority to determine the valuation of the assets of the respondent and that had found that the valuation submitted by the respondent was correct and as such there is no scope to raise any dispute with respect to the valuation of the disputed proper­ty and as such, the impugned ju......) of the Emergency Power Rules read with section 109 of the Penal Code by giving false statement of wealth to the said Commission by acquiring and possessing the prop­erty disproportionate to his lawful source of income. 6. After lodging of the FIR, the said Commis­sion on 3-12-2007 gav..

Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8

Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)

....ested in the impugned Memo itself. The adjacent Unions with similar population and number of marriages, he stressed, are running with one Nikah Registrar each but no such division is brought about in any of them. 8. Mr. Samarendra Nath Biswas learned Assistant Attorney General in his bid to def...... Nikah Registrar in No.7, Bhadra Union Nagarpur, Tangail in violation of Rule 13(Uma) of the Muslim Marriages and Divorces (Registration) Rules, 2009 shall not be declared to have been passed without lawful authority and is of no legal effect. 2. The petitioner is a citizen of Bangladesh having..

Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5

Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)

....f Agriculture Fisheries and Food, Ex P Hamble Fisheries Ltd. 1995 2 All ER 714; R Vs. Liverpool Corporation, (1972 2QB 299); Lord Binkenhead's dictum in Birkendale District Electricity Supply Company Ltd. Vs. Southport Corporation, 1926 AC 355; MP Oil Extraction Vs. MP, AIR 1998 SC 145; Dr. Chan......e expiry of the lease period (V) Clause 7 of the circular, which speaks of 7 days notice before eviction move, read together with clauses 5 and 6 thereof, reveals that it is applicable for those in unlawful possession, not for lessees who turned unauthorised occupant after the expiry of the tenure o..

Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20

Parul Nath and others Vs. State, 2014, 43 CLC (AD)

....wer to pass necessary orders in case of confiscation of the property at the time of disposal of the case either in the form of acquittal or conviction, but it has not pro­vided the Tribunals with any power to deal with any seized property or alamots after the disposal of the case. The Tribunal h...... disputed claims, because most of the serial numbers are fictitibus; the disputed claims of the mortgagors should be properly veri­fied by auditors, because most of the claims are not genuine and lawfully tenable; prop­er accounts must be made of all time barred seized gold, as per pawnbroke..

Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8

Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....me Tax Appeal No. 6316 of 2000-2001. This is relating to the assessment year 1998-1999. 2. The assessee-applicant Pubali Bank Limited (hereinafter referred to as the assessee) is the Banking Company dealing with all types of commercial banking services. The assessee has been employing regular m...... interest thereon as per provision under section 29(1)(xviiiaa) of the Ordinance, which must not exceed the amount of Bangladesh Bank’s classified loan; that the order passed by the Tribunal is lawful and so, the reference application has no merit. 7. Mr. A. S. M. Abdur Razzaque, the lear..

Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6

Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)

.............................Respondents Judgment April 23, 2014. Result: The appeal is dismissed. Cases Referred to- WAPDA Vs. Khanzada Md. Abdul Haque Khan Khattak and Company, PLD 1990 SC 359. Lawyers Involved: Quamrul Hoque Siddique, Advocate, instructed by Mv......rbitrators." 10. The quotation cited in paragraph 7 of the judgment to the effect that "at para-10 after the prayer a new para will be added as follows: "The petitioner has a lawful claim of Taka 43.50 lakh equivalent to 3% of the sales under sub-clause "General Commiss..

Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10

AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)

.... on the basis of seniority and/or pass such other or further order or orders as to this Court may seem fit and proper. And pending hearing of the Rule, there was an order of injunction from promoting any junior of the petitioner in the post of Chief Engineer (PWD) for a period of 6(six) months. ...... J.- The instant Rule was issued on 24-10-2013 calling upon the respondents to show cause as to why the impugned Memo dated 9-10-2013 (annexure-H) shall not be declared to have been made with­out lawful authority and is of no legal effect, and why they shall not be directed to promote the petiti..

Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6

Rahima Begum Vs. Government of Banglades Represented by the Secretary, Ministry of Local Government and others, 2014, 43 CLC(HCD)

....nts to show cause as to why the orders of stopping salaries, other benefits and office work bearing Memo No. 982 dated 18-4-2011 (Annexures-G and G-1) should not be declared to have been made without any lawful authority and is of no legal effect. 2. Facts, leading to the issuance of this Rule,......to show cause as to why the orders of stopping salaries, other benefits and office work bearing Memo No. 982 dated 18-4-2011 (Annexures-G and G-1) should not be declared to have been made without any lawful authority and is of no legal effect. 2. Facts, leading to the issuance of this Rule, in ..

Category: Constitutional Law, Employment/Service Law | Date: 13 Mar, 2014 | Hits: 6

Hossain Ali (Md.) and 22 others Vs. Bangladesh, represented the Secretary Ministry Education and others, 2014, 43 CLC (HCD)

....urther stated that after issuance of the impugned notification dated 13-8-2013 the respondents have most illegally taken steps to promote the Assistant Headmasters and Assistant Headmistresses and if any promotion is given on the basis of the said notification the same will affect the seniority of t......ict Education Officer, should not be declared to be ultra vires to the Bangladesh Civil Service Recruitment Rules, 1981 and Articles 27 and 29 of the Constitution and to have been issued with­out lawful authority and is of no legal effect and also as to why the respondents concerned should not b..

Category: Constitutional Law, Employment/Service Law | Date: 9 Mar, 2014 | Hits: 3

Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)

....ent No. 2 to take necessary steps regarding the matter i.e. to assess the goods in question as per judgment and order passed in Writ Petition No. 59 of 2012 but till date the respondents did not take any initiative to assess the goods finally. At this stage, the peti­tioner moved this Division a...... of Value of Import Goods) Rules, 2000 following the judg­ment and order, dated 19-11-2012 passed by the High Court Division in writ petition No. 59 of 2012 shall not be declared illegal, without lawful authority and is of no legal effect and as to why they should not he directed to finally asse..

Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8

SM Deen Islam Vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)

....ignature of respondent No.2, suspending the petitioner from the post of Chairman of Chagladaha Union Parishad, Terokhada, Khulna (Annexure-E) should not be declared to have been passed without lawful any authority and hence, of no legal effect. 3. In writ Petition No.3705 of 2013, vide Rule Nis......r the signature of respondent No.2, suspending the petitioner from the post of Chairman of Chagladaha Union Parishad, Terokhada, Khulna (Annexure-E) should not be declared to have been passed without lawful any authority and hence, of no legal effect. 3. In writ Petition No.3705 of 2013, vide R..

Category: Administrative Law, Constitutional Law | Date: 4 Mar, 2014 | Hits: 5

Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)

....and (b) hereinbefore, the decree passed in the Artha Rin Suit No.304 of 2003 of the Artha Rin Adalat No.1, Dhaka shall be satisfied. (f) The Artha Rin Adalat No.1, Dhaka is directed not to cause any delay in giving back the auction purchasers' money as detailed in clauses (b) and (c) herein......4 rejecting the application under section 57 of the Artha Rin Adalat Ain 2003 and confirming the auction of the mortgaged property (annexure-J) shall not be directed (sic) to have been issued without lawful authority and is of legal effect and/or pass such other or further order or orders as to this..

Category: Others | Date: 24 Feb, 2014 | Hits: 15

BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)

.... only the manufacturer who can fix the actual price. If the price declared by the appellant is supported by the documents and as per law, the VAT authority without verifying the market and conducting any investigation still cannot fix the price…..... (16) Objection Regarding the Price De......2)11/MUSAK/Value Declaration/91/91, 9-9134 dated 21-11-1992 and asked the writ-petitioner, to pay the price declaration, which has been impugned before the High Court Division to be illegal and of no lawful authority. 4. Being aggrieved by and dissatisfied with the impugned No. CEVT/CASH (VAT-0..

Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5

Human Rights and Peace for Bangladesh and others Vs. Hon'ble Speaker, Bangladesh Jatiyo Sangsad and others, 2014, 43 CLC (HCD)

....impugned Amendment Act the ACG will be turned to toothlees tiger.    9. Mr. Biswojit Roy, the learned Deputy Attorney-General appearing on behalf of the respondents without filing any affidavit-in-opposition, submits that the Government has rightly enacted section 32Ka in the Ame......e absolute; and thereby inclusion of Section 32Ka vide Anti-Corruption Commission (Amendment) Act, 2013, into the Anti-Corruption Commission Act, 2004, is hereby declared to have been enacted without lawful authority and is of no legal effect. There is no order as to costs. Office is direc..

Category: Anti-Corruption Laws | Date: 30 Jan, 2014 | Hits: 5

BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)

.... Building, Dhaka, 41 DLR (AD) 131 D Wren International Ltd. Vs. Engineers India Ltd., AIR 1996 Calcutta 424 Desai and Co. Vs. Hindustan Petroleum Corporation Limited, AIR 1987 (Guj) 19 Jamuna Oil Company Limited Vs. S.K. Dey, 44 DLR (AD) 104 Rex Vs. Sussex Justice Ex-parte Meeonly, 1924 QB 256 at pa......d all the responsibilities and obligations imposed upon by virtue of contract dated 20-10-2003 confirmed in clause 12 that the plaintiff and the defendant were intended to carry out the contract most lawful way and they were committed to change any unlawful or unenforceable provisions which might pu..

Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0

Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)

.... the maintainability of review petitions. According to him, in view of Article 47A (2) of the Constitution, review petitions are not maintainable from the judgment of this Division, in the absence of any provision for review in the Act XIX of 1973. It is contended that against a conviction or senten......ate and allotting the same to writ respondent Nos.7 and 8. The High Court Division upon hearing the parties made the rule absolute declaring the order of can­cellation to have been issued without lawful authority. The allotees filed review petitions against the judgment of the High Court Divisio..

Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15

Sheikh Md. Rafiqul Islam (Babul) Vs. Manager, Uttara Bank Limited and others, 2013, 42 CLC (HCD)

....de absolute. Artha Rin Adalat can only be constituted by Joint District Judge alone. According to section 4, sub-sec­tion 7 of the the Artha Rin Adalat Ain, 2003, due to illness or for any other reason or the Court is in vacation, the Artha Rin Adalat cannot function with its regular ......so far as it relates to constitution of the Artha Rin Adalat at Chittagong by the respondent No. 3, Additional District Judge Mr Sharif Uddin Ahmed, should not be declared to have been passed without lawful authority, illegal and is of no legal effect and why the auction notice dated 5-4-2008 publis..

Category: Administrative Law, Banking Law | Date: 20 Nov, 2013 | Hits: 6