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Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....n the disallowances in the profit and loss accounts under various heads of expenditures. 24. From the assessment order, it transpires that the DCT under different heads of income by pointing out defects of the assessee’s accounts disallowed certain expenses with cogent reasons and the app......idering the deletion of the explanation under Paragraph 1, Part-A of the Schedule of the Ordinance by the Act, 1999, the High Court Division by the judgment dated 14.02.2013, in which one of us was a party, decided as under:- “In the light of such legal proposition, let us now turn our ey..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ...... section 24 of the Non-Agricultural Tenancy Act against the pre-emptee-appellants and others stating, inter-alia, that they are co-sharers by inheritance in the case khatian. That the vendor opposite party No.3 Azimunnessa sold the case land by two kabalas dated 23-6-1994 to the pre-emptee-opposite ..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)
.... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the concerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ......ent Md. Jahangir Hossain J. — This is an application under section 561A of the Code of Criminal Procedure. 2. In this Miscellaneous Case Rule was issued calling upon the opposite party to show cause as to why the impugned proceeding of Nari-o-Shishu Case No. 123 of 2009 arising ..Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......ook back to the local people, their representative bodies as well as the local administration before taking the decision. Procedural fairness demands that the affected Nikah Registrar needs be made a party to the process and ascertain how hard he is going to be hit in terms of his earning and liveli..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......tants, reveals that Shuchitra Sen along with, her family left for Kolkata. Their house has been listed as a vested property. In 1987 this house and its adjacent land was taken on lease by a political party, which set up an education centre by flexing muscle. Jamate Islam is maintaining an education ..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)
....r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ......vision No. 1803 of 2010. Judgment Md. Emdadul Huq J.-Heard the learned Advocates for both sides on the application filed by the petitioner Sharif Mia for DNA Test of himself and of opposite party No.2 (plaintiff) being a minor girl named Sharifa, in view of the allegation that the applican..Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ...... Company were not properly served with notice and that had, therefore, no knowledge of the aforesaid title suit. As a result they did not appear in the suit. Also the Government which was made a party did not take any steps. However, on the prayer of the appellant Company the proceeding in the ..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, is directed to take necessary steps under Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in: ......ised before this Division in Income Tax Reference Application No. 229 of 2003 (Standard Chartered Grindlays Bank vs. the Commissioner of Taxes) and by judgment dated 11.2.2013, in which one of us was party, it was decided as under:- “To decide the question of law as raised in this referen..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
.... নিম্নরূপে এই বিষয়ে সিন্ধান্ত প্রদান করা হইয়াছে; As the Appellate Addition Commissioner of Taxes did not find any defect either with the method of accounting or in the accounts neither of them can resort to estimat......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)
....ide and the suit is remanded to the trial Court. The trial Court is directed to dispose of the suit as expeditiously as possible. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 205 ...... the suit. 16. The question of title of the suit land has not at all been resolved by the High Court Division as well as by the appellate Court. For mere mistake in the schedule to the plaint, a party should not suffer and should not be deprived of valuable property. 17. Such being the cas..Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2
Borun Khatun and others Vs. Md. Hebaj Uddin Pramanik and another, 2014, 43 DLR (HCD)
....on of the suit land till disposal of the appeal. Send down the lower Court records. Communicate this judgment at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 58. ......e, 1st Court, Pabna to pass proper judgment on the light of above observations within 3 (three) months from the date of receipt of the judgment without giving unnecessary adjournment to any party. 11. With these observations the rule is made absolute without any order as to costs. ..Category: Property Law | Date: 6 Apr, 2014 | Hits: 9
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ......gislature has made its intention clear that the amending Act should have retrospective operation, there is no doubt that it must be so construed, even though the consequences may entail hardship to a party. But even without express words to that effect, retrospective effect may be given to an amendi..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
Category: Constitutional Law, Employment/Service Law | Date: 13 Mar, 2014 | Hits: 6
Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)
....mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ......uestion as to whether the criticism contained in the report published by the news paper (in this case daily 'Bhorer Kagoj') was a criticism of the Court or of a particular person or any third party. He submitted that a news reporter simply files his report. The decision as to where it will f..Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16
Ruksana Huq and oth¬ers Vs. AK Faizul Huq (Raju) and others, 2014, 43 CLC (AD)
.... process of Court. 11. However, we find no merit in this Civil Petition for Leave to Appeal and hence it is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 240. ......cession case. The Court allowed that application vide order dated 12-11-2007 and fixed 2-3-2008 for recording evidence of both the parties. Thereafter, the Court recorded the evidence of the opposite party No.1, Mariam Begum since the petitioners side was absent. However, subsequently the Court allo..Category: Civil Law, Procedural Law | Date: 25 Feb, 2014 | Hits: 4
কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
.... অত্র আদালত নিম্নরুপ সিদ্ধান্ত প্রদান করিয়াছেন; As the Appellate Additional Commissioner of Taxes did not find any defect either with the method of accounting or in the accounts neither of them can resort to estimat......ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
Sukur Mahmood and others Vs. State, 2014, 43 CLC (AD)
....cate appearing on behalf of the leave petitioners, submits that the High Court Division has failed to consider that the trial Court fell into serious error in law in not considering the inherent defect of the prosecution case in that there was a GD Entry being No.1347 dated 29-11-1998 which did......d other documentary evidence do not call for interference. Accordingly, this criminal petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 167. ..Category: Women and Children | Date: 13 Feb, 2014 | Hits: 21
Durnity Daman Commission Vs. Jesmin Islam and another, 2014, 43 CLC (AD)
....patory bail. The impugned judgment is set-aside. This petition is disposed of with the above observations. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 1. ......ts discretion whimsically at its suit will. The instant case is filed by the Durnity Daman Commission in exercise of its power under Act of 2004, the Durnity Daman Commission is a necessary party but, the accused-respondent has not made it a party. The High Court Division has not prop..Category: Criminal Law | Date: 10 Feb, 2014 | Hits: 4
Durnity Daman Commission Vs. Durnity Daman Commission, 2014, 43 CLC (AD)
....used-respondent on anticipatory bail. The impugned judgment is set-aside. This petition is disposed of with the above observations. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 1 ......xercising discretion in the case. More so, the case having been filed by the Durnity Daman Commission in exercise of its power under Act of 2004, the Durnity Daman Commission is a necessary party but, the accused-respondent has not made it a party. Considering the above, we find that the H..Category: Criminal Law | Date: 10 Feb, 2014 | Hits: 4
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ......on as claimed by the respondents in their legal notice. Now the question that calls for consideration is under what circumstances can a Court pass decree or order, for awarding compensation to a party to the suit. In this connection section 95 of the Code of .Civil Procedure is relevant for res..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14