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Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)

..... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61   ......rul Islam Chowdhury J Kashefa Hussain J Amena Meher……………………………Defendant-Appellant Vs. Md. Abdul Kader and others .................Plaintiff-Respondents Judgment May 19, 2014   R......record including the impugned order submits that the learned Joint District Judge while refusing the appointment of receiver did not apply his judicial mind to the essential element as to whether the property involved therein can be protected and preserved without appointing of a receiver or not, in....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61   ..

Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3

Bangladesh Rural Advancement Committee (BRAC), BRAC Centre Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ......p;Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May 14, 2014. Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant ......the Sixth Schedule of the Ordinance by Finance Act, 1999 (the Act, 1999) all income accruing to the trust or other legal obligation except donation received for charitable purposes, income from house property and income from micro credit program are liable to taxation and thus, affirmed the order of...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9

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

....onstructed so as to include a statement made by one conspirator in the absence of the other with reference to past acts done in the actu­al course of carrying out the conspiracy after it has been completed. Their Lordships concluded their opinion with the following words: "In their Lor...... 6. ......cquitting accused respondent Abdul Quader @ Mobile Quader and also maintaining the conviction of Ataur Rahman, I am unable to persuade the views taken by my learned brother and accordingly, I feel it proper to express my own opinion. 3. Short facts to dispose of the appeals are thus. Victim Mou...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ..

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

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....esh, is 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:     ......lip;Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May14, 2014 Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant ......the Sixth Schedule of the Ordinance by Finance Act, 1999 (the Act, 1999) all income accruing to the trust or other legal obligation except donation received for charitable purposes, income from house property and income from micro credit program are liable to taxation and thus, affirmed the order of......esh, is 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:     ..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3

Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....ion 10 of the Ordinance. Whereupon, the IACT issued statutory notices under sections 79 and 83(1) of the Ordinance. Thereafter, the assessee’s representative appeared and upon hearing, the IACT completed assessments for both the assessment years, computing total income at Tk. 24,70,52,980/- fo......spondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance......r to other questions. The Income Tax Ordinance, 1948 (Ordinance No. XXXVI of 1984) Paragraph 1(1), Part-A of the Schedule In the relevant assessment year, any income derived from house property held under trust or other legal obligation or from operation of micro credit program by suc...... Bangladesh 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. Ed. This case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5

Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)

.... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ......urisdiction) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md Imman Ali J Nurul Hoq Bhuiyan.....................................Petitioner Vs. Momtazul Islam and others.........................Respondents Judgment May 12, 2014     ......t from the cus­tody of the contesting defendants the heirs of one of the executants of this partition deed itself it cannot be said that this partition deed did not come before the Court from the proper custody and, as such, taking of this partition deed into evidence and making of the same as e...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ..

Category: Property Law | Date: 12 May, 2014 | Hits: 6

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ion 10 of the Ordinance. Whereupon, the IACT issued statutory notices under sections 79 and 83(1) of the Ordinance. Thereafter, the assessee’s representative appeared and upon hearing, the IACT completed assessments for both the assessment years, computing total income at Tk. 24,70,52,980/- fo....... 255 of 2004 With Income Tax Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as......ss and industrial undertakings and (iii) other sources. The IACT observed that the incomes received from donation are wholly expanded for charitable purposes and not taxable but the income from house property, micro-credit schemes, interest from FDR, debentures and Protirakshya Sanchaya Patras (PSP&......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:   ..

Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5

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 ......urt Division (Criminal Miscellaneous Jurisdiction) Present: Md. Nizamul Huq J Md. Jahangir Hossain J Abdul Hamid (Ujir).............Accused Petitioner Vs. State and others…………………….Opposite-Party Judgm......atan Daman Ain, 2000 pending in the Court of Nari-o-Shishu Nirjatan Damon Tribunal, Habigonj shall not be quashed and/or such other or further order or orders passed as to this Court may seem fit and proper. 3. Pending hearing of the Rule, let all fur­ther proceeding of Nari-o-Shishu Case N...... 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 ..

Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5

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

....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ............................Petitioner (In Criminal Petition No.117 of 2011) Anti-Corruption Com­mission..........Petitioner (In Criminal Petition No.210 of 2011) Vs. Faisal Morshed Khan and another.................Respondents (In both the cases) Judgment    &nb......ght) years to be suffered consecutively and imposing a fine of Taka 1,00,000 (one lakh), in default, to suffer rigorous imprison­ment for 1(one) year more and confiscating of the respondent's property worth Taka 1,66,13,758.43 to the State. 3. These two criminal petitions for leave to a......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ..

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

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

....ly, proposal for division may not always be bona fide and sent for collateral purposes. He, therefore, must have scope to set his face and get his voice heard in any form so that Government may get a complete picture of the necessity canvassed and take appropriate decision. 28. In case of divis......druzzaman J Md. Abul Bashar………………..............Petitioner Vs. Government of Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary Affairs, Bangladesh Secretariat, Ramna, Dhaka and others……Respondent...... dishonesty; normally they are found to have erred, if at all, by ignorance or misunderstanding. Yet the courts constantly accuse them of bad faith merely because they have acted unreasonably or on improper grounds.” In our country the abuse sometimes turns so nakedly arbitrary and desperately......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: ..

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

Director General, Bangladesh Standards and Testing Institution Vs. Matiur Rahman and others, 2014, 43 CLC (AD)

....ion in that respect. In view of the above, we find no merit in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 138. ...... Appellate Division (Civil) Present: Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J Director General, Bangladesh Standards and Testing Institution…………Petitioner Vs. Matiur Rahma......he writ-petitioner had not been regularized. At the time of promotion of the writ-petitioner to the post of senior examiner and Assistant Director, the service records of the writ-petitioner were not properly and correctly produced and dis­cussed in the meeting of the previous selection boards. ......ion in that respect. In view of the above, we find no merit in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 138. ..

Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7

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.   ......bsp;              Ayub Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011)     Human Rights and peace for Bangl......hala. 6. The Writ Petition No.4608 of 2009 was structured on the following assertions; By an order dated 23rd March 1987, the Additional Deputy Commissioner (Revenue), Pabna, demised the subject property in favour of the peti­tioner on an year to year lease, the commencing date being the 1s......8 of 2009 and 6677 of 2011 respec­tively. 2.  Issues and subject matters in both the petitions being identical, the Division Bench con­cerned took up both the petitions together for adjudication and disposed both of them by a sin­gle judgment, dated 21st August, 2011. 3. T..

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   ......ision (Civil Revisional Jurisdiction) Present: Md. Emdadul Huq J Sharif Miah…………………….........Petitioner Vs. Rina and another………............Opposite Parties Judgment May 3, 2014. ......nd a man as alleged father and (2) the responsibility of a man as the alleged father to provide maintenance to the minor girl, Court has to rely on Additional Evidence i.e. DNA test to come up with a proper decision. In the exceptional situation additional evidence may be taken in revision with......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   ..

Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5

Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)

....fendant further sum of Taka 4,00,000 as stipulated but the plaintiff was willing and ready to pay balance Taka 8,00,000 but the defendants did not pay heed to the same in spite of repeated request to complete the transaction and therefore suite specific per­formance of contract was filed. The de...... High Court Division (Civil Appellate Jurisdiction) Present: Farid Ahmed J Md. Khasruzzaman J Khan Mohammad Ameer.......................Appellant Vs. Atiqur Rahman and others ...............Respondents Judgment April 30, 2014 Result: The appeal......ticu­larly described in the schedule to the plaint. 3. The case of the plaintiff, in short, is that: The suit land originally belonged to the then DIT now Rajuk. DIT leased out the suit property in favour of Motiur Rahman Mullick, son of late Abdur Rahman Mullick by 'standard lease......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ..

Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6

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

.... withdrawn being infructuous………………… (27) It a fit case to exercise the power vested in this Court under article 104 of the Constitution for doing complete justice in the matter by modify­ing the directions given by the Tribunal, the High Cour...... (Criminal) Present: Md.Muzammel Hossain CJ Surendra Kumar Sinha J  Md. Abdul Wahhab Miah J AHM Shamsuddin Chowdhury J      Parul Nath and others...............................Petitioners Vs. State …......................... the other claimants who deposited those with him as per the seized Registers and report compliance thereof to it within 1(one) month. Section 517 of the Code deals with the dis­posal of the property seized during investiga­tion. In the Act, 1974, there is no provision as to how the pro......tion for leave to appeal. 8. Before this Court, on 23-4-2014, the petitioners filed an application under article 104 of the Constitution "to ensure complete jus­tice and also for proper adjudication of the dis­puted claims of Respondent Nos.2-47"(46 claimants) stating that 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:   ......;Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Cases Referred to- Standard Chartered Grindlays Bank Vs. the Commissioner of Taxes, in Income Tax Reference Application N......tive and in favour of the department and answers are not necessary to others questions as not pressed. 10. On examination of the questions framed in the reference application, it transpires that proper questions of law have not been framed in this reference application. Therefore, we are reform......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:   ..

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

হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)

....ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ......ছেন এবং উহার প্রেক্ষিতে অত্র আদালতের মতামত প্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to r......t, bar and pastry shop at Tk. 5,00,00,000/- on the basis of last year appeal order in place of Tk. 4,31,91,045/- disclosed, by the applicant without any inquiry where the assessee applicant maintains proper books of accounts in accordance with requirements of section 35 of Income Tax Ordinance 1984?......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 ......eme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J            Nur Mohammad and others...................Petitioner Vs. Mosammat Kamla Khatun and others..........Resp......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 case, we find that the plaintiffs should be given a chance for mak......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 ..

Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2

Ibrahim Vs. State, 2014, 43 CLC (HCD)

....dul Hai Sikder Vs. State 43 DLR (AD) 95 held: "Number of witnesses-Conviction of the appellants can safely be based on the solitary evidence of the eye witness P.W. 2. His evidence is full, complete and self-con­tained. It may not have received corroboration from other witnesses, but i......০২ Acid Aparadh- Nari-o-Shishu Nirjatan (Bishesh Bidan) Ain, 1995; Sections: 5(অ) 5(ঈ), 5(ক)& 5(ঙ)   It is true that crime like acid throwing is shocking in nature and also, revolting. The crime is against society and humanity, but the prosecution convicted the ac...... Benu Mia. He recorded the state­ment of Sultan Ahmed and Aftabuddin on 2-8-1996 and on 8-5-1996 examined Arju Mia. He denied the suggestion that he submitted the perfunctory charge-sheet without proper inves­tigation. 34. P.W. 12 Dr. AJM Saleque. He deposed that the victim was admitted......m be set at liberty if not detained in any other case. The Office is directed to send down the records at once. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 289   ..

Category: Evidence Law, Women and Children | Date: 16 Apr, 2014 | Hits: 17

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. ......58. ......ve pattan of the suit land to Gahar Ali Pramanik and SA khatian No. 320 was published correctly in the name of Gahar Ali. Gahar Ali died leaving two sons, Hebaj Uddin and Afaj Uddin who inherited his property and is possessing the same. RS record primarily recorded the name of plaintiffs but while R......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. ..

Category: Property Law | Date: 6 Apr, 2014 | Hits: 9