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....p;……………Respondents
Judgment
September 9, 2014.
Result:
The appeal is disposed of.
Leasing out the disputed land to the respondents or their legal representatives at present market price subject to proof of their genuine title
The decis......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
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Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....red by the Assessee-applicant Asset Developments and Holdings Limited, under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court are directed against the legality and propriety of the order passed by the Taxes Appellate Tribunal in different appeals, dis......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)
....ssment of assessment year 2011-2012 of the Assessee-writ-petitioner. That being not lawful the issuance of the notice is required to be declared as has been issued without any lawful authority having legal implication.......(16) Cases Referred to- Shahidul Hossain Vs. The Commissione......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
....ed 339 acres of land but since 1963 there having no development work, taking advantage of such situation, plaintiffs went into possession forcefully on the land of dag No. 108 which is totally illegal. Plaintiffs after getting forceful possession, digged ponds and filled some portion of the lan...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
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Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes Appellate Tribunal, Chittagong Bench, Chittagong legally justified accept and entertained the departmental second appeal, filed seriously violating t......answered 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: 3 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....e Penal Code…......(28) The hard earned money of the people spent from the public exchequer cannot be misused at the whims and sweet wills of the accused-petitioner and others for their illegal gains and benefits…......(19 Disputed questions of fact cannot be decided invoking...... 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)
....ued that the management expenses having been covered by the provision of section 43 of the Insurance Act 1938 has been wrongly considered by the audit team and the DCT concern without considering the legal aspects of the matter disallowed the management expenses on the wrong finding that since the m......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)
....ing the separate proceeding under section 128 of the Income Tax Ordinance 1984. The Income Tax Ordinance 1984 (Ordinance No. XXXVI of 1984); Section 84 A revised assessment has got no legal implication where the mandatory provision of income tax statute has not been complied wit......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
State Vs. Robin, 2014, 43 CLC (AD)
....rial Court rightly convicted and sentenced the accused respondent and the High Court Division has seriously erred in quashing the conviction and sentence holding that the case was one of no legal evidence. He pointed out that the High Court Division rightly came to the finding that the pro...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....Titas Gas (T&D) Co. Ltd. and the assessee-writ petitioner paid the said amount only to avoid the consequence of being penalized for such non deduction as was threatened by the DCT concern illegally. Therefore, such payment by the assessee-writ petitioner practically became a double payment......provision of section 8 and not under section 187 of the Income Tax Ordinance 1984, which was an administrative direction given to the tax executive in order to make easy the matter and to clarify the status of the deducting authority to the executives and as such the same does not required to be gaz..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....3) under Memo No.প্রাশিঅ/০১/নিয়োগ/প্রশিনি/২০১২/১৪ and why their 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......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
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... a bad debt of a financial institution, could be treated as accrued to it is a question to be decided by this court in this matter. A bad debt becomes irrecoverable, so long it is recovered by way of legal process and therefore a debt when becomes irrecoverable at any point of time, any deemed inter......d 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: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... or interfere with his business. But he could not conduct the lawful business as the local police were frequently interfering with his business. Interference into a lawful business of any person is illegal. Therefore, the respondents need be directed not to interfere with the petitioner’s lawf......t: The Rule is discharged. The Public Gambling Act, 1867 (Act No. II of 1867); section 3 The Penal Code, 1860 (Act No. XLV of 1860); section 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....rayer for temporary injunction, the appellate court committed an error of law in the decision occasioning failure of justice. 14. It is further stated that the learned District Judge committed illegality in granting the temporary injunction in olding that it is not proved that the defendant No.......arks. So, the order passed by the court is improper and not based upon the face circumstances of the case. 20. Mr. Siddique finally argued that in a partition suit each of the parties have equal status till disposal of the suit the parties should be maintained their respective position and poss..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....ccused is insane or not; 6. according to section 465 of the Code of Criminal Procedure when the matter of insanity was brought to the notice of the learned Sessions Judge, Rajshahi, he was under legal obligation to ascertain whether the allegation of insanity was true or not before proceeding w......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
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
.... charge of misappropriation of money cannot be sustained against the petitioner on the basis of the police report and since there is no allegation against him in the FIR, there is practically no legal evidence to substantiate the charge brought against him. He further submits that the learned S......se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....supporting of the appeal and assailing the judgment of the trial Court submits that the informant who led the trap party in nabbing the accused during the alleged transaction of bribe had proceeded illegally without compliance of the provisions of law. He did not obtain any sanction for trappin......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
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Tribunal and the Tribunal considered the appeal on merit and allowed the appeal in part relating to other grounds. But it, without considering the facts and circumstances of the case as well as the legal provision, affirmed the order of the DCT relating to rejection of gift. 5. In the above b......e Court of Bangladesh is directed to take 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: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Tribunal and the Tribunal considered the appeal on merit and allowed the appeal in part relating to other grounds. But it, without considering the facts and circumstances of the case as well as the legal provision, affirmed the order of the DCT relating to rejection of gift. 5. In the above b......angladesh is directed to take 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: 9 Jun, 2014 | Hits: 5
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
....as a criminal case pending against the petitioner on the selfsame allegations and in that circumstances the imposition of punishment upon the petitioner in the departmental proceeding was illegal in view of section 25(1) of the Government Servants (Discipline and Appeal) Rules, 1985. The l...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
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