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Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....dgment delivered by the High Court 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. ......tember 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and (III) if the tenant denies the ti......f lease, the tenancy may continue as tenancy by holding over and the tenant is liable to be evicted only on above mentioned grounds……… (19) Bona fide requirement is based on proper appreciation of the evidence, both oral and documentary………….. (18......dgment delivered by the High Court 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: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......his Case is also Reported in: ......nt of an assessee on the ground that (i) no method of accounting has been regularly employed (ii) or if the method employed is such that in the opinion of the DCT the income of the assessee cannot be properly deduced therefrom. Again, the DCT can ignore the book version of the account if he finds th......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: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....changed and statutory law has come into operation giving right to all to pre-empt the land if law applies……....... (30) The right of pre-emption comes into existence after a valid, complete and bonafide sale, i.e. after the title has passed to the purchaser, and cannot be exercise...... (2015) 302 ...... dwelling house thereon. No sooner he heard the news of sale of the suit land, plaintiff instantly jumped into the suit premises claiming right of pre-emption and his intention of purchasing the suit property in presence of witnesses Mr. Shaful Alam, Advocate, Mr. Asadul Alam, Advocate Mr. Mofizur R......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....e Circle-2, Chittagong vide return register acknowledgement slip Nos. 55/2008-2009, 867 2009-2010, 10/2010-2011 dated 22-9-2008, 29-10-2009, 29-9-2010 respectively treating the same correct and complete. Thereafter, the DCT issued notices under section 93 of the Ordinance to the petitioner on ......nt: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The......2BB (3) of the Ordinance should not be declared to have been issued without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this court seems fit and proper. 2. The short facts for disposal 5 of the Rule are that the petitioner's an assessee......have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......e, 1984 (Ordinance No. XXXVI of 1984); Section 93 S.R.O. No. 98 of 2007 Admittedly the Assessee-writ-petitioner in writ 13004 of 2012 has obtained the privilege of the S.R.O. No. 98 of 2007 and disclosed his undisclosed income for the assessment year 2006-2007 and paid the required tax alo......07 (Annexure-A-1) should not be declared to have been issued without any 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”. 3. The Assessee-writ-petitioner Enamul Hoque Chowdhury, Director Hoque and Sons ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. 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......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......nt September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her...... 2011-2012 only, should not be declared to have been initiated without lawful authority and is of no legal effect and/or such other or further order or orders passed as to this court may seem fit and proper. Claim of the writ-petitioner: 2. It has been asserted in the writ petition that th......ssued without lawful authority having no legal implication. 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: 4 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ation: 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......hellip;……………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The question Nos. 1, 2 and 4 are not required to be answered. Q......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. 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: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....received bills to the tune of Taka 40, 38,779 and the building was constructed upto the 1 floor. As per terms and conditions of the work order, the contractor along with other accused was supposed to complete the 3(three) storied building within 90 days from the date of work order, but that construc......1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ...... the concerned department of the Government. Receiving the work order for construction of a bhaban by the contractor as an agent from any department of the Government is also an entrustment with property. Once the contactor as agent receives the work order for construction of a building, he is ...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... reported in 1981 44 Tax 1 (S.C. Pak) wherein their lordship in the Pakistan Supreme Court on the similar point has held as under; The rules contained in the First Schedule to the Income Tax Act completely, exhaustively and to the exclusion of 3every other provision not expressly incorporated, ......ellip;………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Se......ortion is rented out which not being in accordance with law and the provision of Schedule-C the same was required to be considered by the two lower appellate authorities which not having been done in proper manner the same is required to be answered by this court and in favour of the Assessee-applic......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: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e 1984 upon serving notice to the Assessee-applicant on both under section 93 and 79 of the Income Tax Ordinance 1984 and the Assessee-applicant having failed to attend the hearing the assessment was completed under the provision of section 84 of the Income Tax Ordinance 1984. All these things have ......hellip;…………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Reference......the trading of Oil and Sugar in the whole sale market having Proprietorship Firm named, M/S. Shahnewaz Enterprise. The Assessee-applicant derives income from the said business and also from the house property owned by him. The Assessee-applicant is a regular income tax payee under the TIN. 111-100-6......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......as company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted port...... No. 3 or to refund the amount to the petitioner or to allow adjustment with future bills of the respondent No. 3 and/or such other or further order or orders passed as to this court may seem fit and proper”. Fact of the Writ Petitioner 2. It has been asserted in the instant, very ba......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....cal handicraft, therefore, the petitioner is not at all competent to appoint , therefore, he has no right to challenge the selection process or appointment after the selection has been proposed to be completed after complying all the legal requirements. 9. Considering the above submissions made......sp; Bangladesh and others…………………………..Responde......failure to comply should not be declared to be without lawful authority and of no legal effect and/or why such other or further order or orders should not be passed as top this court may seem fit and proper. 2. The relevant facts for disposal of the Rule ,inter alia, are that the petitioner mad......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......ecially within the knowledge of any person the burden of proving that fact is upon him. This principle has been applied in many cases where the wife has been found killed in the house of the husband where they reside together. In such circumstance, the husband will have to prove by positive evi......r points to his guilt.
21. In view of the elaborate discussion of the High Court Division on all the relevant matters involved in the case we are of the opinion that the High Court Division upon proper consideration of the evidence and materials on record rejected the reference and dismissed th......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
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Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......: 68 DLR (HCD) (2016) 179 ......or disposal of the rule are that the opposite party No. 2 as plaintiff filed Partition Suit No. 103 of 1988 in the court of learned Subordinate Judge, Kishoregonj on 15-6-1988 for partition of ejmali properties described in schedule 1-6 of the plaint which was later on transferred to the Court of le......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ...... Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- Mizazul Islam Dablu Vs. S......stigating officer. 60. Now, let us turn to the confession of the accused. We have earlier stated that the accused made statement under section 164 of the Code of Criminal Procedure. 61. For proper appreciation, let us quote the confessional statement given by the accused Md. Sajjad Ali whi......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... rent belonged to the ancestral property of Abdus Salam Khokon. He further stated that Abdus Salam Khokon made the signal through gesture. He denied the defence suggestion that since the mutation was completed before 10-4-2007, so the transaction of bribe on that date is immaterial. 18. P.W. 2 ......; ......ll consider that at the time of occurrence, the accused repeatedly told to the persons present there that the money given by Abdus Salam Khokon was a part payment of the rents of their ancestral property and the said facts had been admitted by most of the important witnesses including the Magis......d 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) 114 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... registered patta dated 24-3-1936 and the deed of sale dated 27.08.1943 were not acted upon. According to the Registration Act, title passes to the transferee as soon as the registration of a deed is completed. So the above contention falls through. 38. Ar as per the CS Khatian No.153 (Exh......mun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shahin Reza (Md.)……………………..Appellant Vs. Nasiruddin Howlader and others………Respondents Judgment June 5, 2014 Result: Thi......ate Judge, Khulna is fraudulent, inoperative, void and not binding upon the plaintiff and also for further declaration that the enlistment of the suit land in the list of vested and non-resident property is not binding upon the plaintiff and for permanent injunction. 3. The case of the pla......ed Counsel has contended that all those decrees were obtained collusively by practicing fraud upon the courts. The learned Counsel has argued also that in none of the earlier suits there has been any adjudication as to the title of the property in question and, as such, the decrees passed in those s..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......ssan Arif J Mohammad Ullah J Shafiqul Islam………………………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules a...... credit facilities from respondent No. 4 to 6, namely Uttara Bank Limited, Bangladesh Shilpa Rin Sangstha and Agrani Bank. In obtaining those credit facilities, the petitioner mortgaged his properties and stood guarantee by executing personal guarantee for securing the said liabilitie......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......t the time of mistake of some rules of the Court or on the application of any of the parties. There were arbitration proceeding which arrived in the contract by the parties by signing it in open eyes and there were no allegation of fraud practice upon the plaintiff.
As per section 10(2) of the ......sp;
2. As soon as the Chairman has determined a timetable for proceedings, it shall notify the parties.
3. The parties have a duty to do all things necessary for the proper and expeditious conduct of the proceedings, including complying without delay with any order ......hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
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