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Chittagong Dry Dock Ltd. Vs. Commissioner of Taxes, 2012, 41 CLC (HCD)
....ervations made in the body of the Judgment. The Registrar is to take steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 412. ......ervations made in the body of the Judgment. The Registrar is to take steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 412. ......0, (d) Business promotion expenses of Taka 1,15,000, (e) Sales commission of Taka 7,93,402, (f) Audit and legal expenses or Taka 56,415 and (g) Sub-contract expenses of Taka 76,16,318 and added those amounts in the income of the assessee-applicant. 3. The assessee being aggrieved by the assessm..Category: Fiscal/Taxation Law | Date: | Hits: 107
Nazrul Islam (Md.) Vs. Bangladesh and others, 2007, 36 CLC (HCD)
....er's property is declared to have been made without any lawful authority and is of no legal effect. Communicate the order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 39. ......er's property is declared to have been made without any lawful authority and is of no legal effect. Communicate the order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 39. ...... the Government has decided to acquire his property and intends to take possession thereof and asked the petitioner to appear on 16-10-1997 to state the nature of his interest in the property and the amount and particulars of his claims to compensation of such interest. The petitioner duly appeared ..Category: Property Law | Date: | Hits: 62
Abul Hasnat Bepari Vs. Md. Hasan Ali, 1987, 16 CLC (HCD)
....ings in C.R. Case No.121 of 1985 now pending in the Court of Upazila Magistrate, Taherpur is quashed. Qazi Shafiuddin J. - I agree. Ed. This Case is also Reported in:39 DLR (HCD) (1987) 375. ......ings in C.R. Case No.121 of 1985 now pending in the Court of Upazila Magistrate, Taherpur is quashed. Qazi Shafiuddin J. - I agree. Ed. This Case is also Reported in:39 DLR (HCD) (1987) 375. ......th Tk. 7,79,486/- from the aforesaid fisheries including that of the opposite party No.1. Although Tk. 3,89,743/- was paid to the owners of the other fisheries, the accused petitioner did not pay any amount to the complainant opposite party. It is alleged that the accused petitioner took time again ..Category: Civil Law | Date: | Hits: 144
Rashida Mahabub Vs. IFIC Bank & others, 2007, 36 CLC (HCD)
....ith the execution case in accordance with law. The order of stay stands vacated. Communicate the Judgment to the Adalat at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 78. ......ith the execution case in accordance with law. The order of stay stands vacated. Communicate the Judgment to the Adalat at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 78. ......e Corporation Ltd. 6. The Adalat after hearing the parties rejected the said application by the impugned order dated 10-2-2004 on the ground that the petitioner did not deposit 25% of the decretal amount in accordance with the provision of section 32(2) of the Artha Rin Adalat Ain, 2003 (shortly ..Category: Civil Law | Date: | Hits: 136
Haji Mohammad Salim Ullah Vs. State and another, 2009, 38 CLC (HCD)
....nal Procedure. The Rule thus fails. In the result, the rule is discharged. The order of stay granted earlier shall stands vacated. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 416. ......of the process of court and liable to be quashed for ends of justice. 8. Mr. Abdul Baset Majumder the learned Advocate of the opposite party No.2, on the other hand, submits that it is established principle of law that in the petition of complaint under section 138 of the Negotiable Instrument Ac......he business but the accused petitioner refused to do so as a result he appointed a audit firm to submit a audit accounts. Thereafter on 10.06.2007 the audit firm submitted the audit report showing an amount of Taka 55,13,320/- which is due to the accused petitioner. Then he requested the accused pet..Category: Criminal Law | Date: | Hits: 107
....However, the petitioner will be at liberty to give reply under section 55 of VAT Act as per notice dated 15th July, 2007(Annexure-B).
Ed.
This Case is also Reported in: 30 BLD (HCD) (2010) 388.
......However, the petitioner will be at liberty to give reply under section 55 of VAT Act as per notice dated 15th July, 2007(Annexure-B).
Ed.
This Case is also Reported in: 30 BLD (HCD) (2010) 388.
......after giving exhaustive deliberations on the matter in issue and in due compliance with section 55 of the VAT Act delivered his judgment and decided that the petitioner on different counts evaded VAT amounting to Tk. 49,90,913/-and accordingly ordered the same to be paid by the impugned order and at..
Category: Fiscal/Taxation Law | Date: | Hits: 107
M. A. Jaher and others Vs. Sonali Bank and others, 2007, 36 CLC (HCD)
.... surrender before the Artha Rin Adalat concerned within 30 days from the date of receipt of the copy of this judgment by that Adalat. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 283. ...... surrender before the Artha Rin Adalat concerned within 30 days from the date of receipt of the copy of this judgment by that Adalat. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 283. ...... 2. The facts relevant for disposal of this rule, in shor1 are that the respondent No.1 Sonali Bank, Bhola Branch filed Artha Rin Suit No.5 of 1998 against the petitioners for recovery of loan money amounting to Tk. 1,02,69,058/41. That suit was decreed exparte by the judgment and order dated 13.11..Category: Civil Law | Date: | Hits: 69
Abdul Matin Vs. Government of the People's Republic of Bangladesh, 2007, 36 CLC (HCD)
....act and circumstances of the case, I direct the parties to bear their respective costs. Lower Courts Records are sent down at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 30. ......ecision so as to reach finality in the matter of a dispute between the same parties or litigating under the same parties. The Doctrine, thus, is to achieve finality of dispute between parties being a principle of prudence so as to give efficacy to a finding of Court rather than permit the parties go......s not permitted by necessary implication of law in the sense that a positive prohibition can be spelt out of legal provisions, the Court has an inherent jurisdiction to reject the plaint. This really amounts to saying that Order VII, rule 11, is not exhaustive. Hardly any authority is needed for suc..Category: Property Law | Date: | Hits: 69
M. Anwar Hossain and others Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)
....া কোনো বাংলাদেশি মানুষের পক্ষেই সম্ভব না।” Sheikh Md. Zakir Hossain J. - I agree. Ed. This Case is also Reported in: ...... underArticle 226, the High Court has jurisdiction to try issues both offacts and law. Exercise of the Jurisdiction is, it is true,discretionary, but the discretion must be exercised on soundJudicial principles. When the petition raises questions of fact ofcomplex nature, which may, for their determ......oustraditions of Pakistan’s history of martial law regimes anddictatorship. If the inviolability of the Constitution and the“rule of law” are to mean anything, the civilian courts mustbecome paramount, indeed hegemonic. It must become impossible for a small group of militaryofficers to even..Category: Criminal Law | Date: | Hits: 154
Amarbati Natya Mandir Vs. State, 2009, 38 CLC (HCD)
....n for leave to proceed with the suit after amendment of the plaint is allowed. The order of abatement of the suit is also set aside. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 217. ...... some other person shall, by suit, have established his right of succession to the said office. 19. Now let us turn to Order XXII, rule 10 of the Code of Civil Procedure. This rule is based on the principle that the trial of a suit cannot be arrested merely by reason of devolution of the interest......n for leave to proceed with the suit after amendment of the plaint is allowed. The order of abatement of the suit is also set aside. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 217. ..Category: Civil Law | Date: | Hits: 104
Agrani Bank Vs. Orbit Enterprise Ltd and another, 2009, 38 CLC (HCD)
....0 and 12-11-90 respectively passed by the learned Subordinate Judge, Dhaka in Title Suit No. 17 of 1988 without awarding interest pendents lite as well as interest accumulated till the realisation of installments. 2. On 23rd January 1988 appellant Agrani Bank as plaintiff instituted Title Suit No......it at the rate of 15% per annum till realization. Send down the LC record at once. Communicate this order at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 710. ......dinate Judge, Dhaka by Arbitration Miscellaneous Case No. 100 of 1987. In paragraph 'Uma' of the written statement, the defendant No. 1 categorically stated that within few months' time that the said amount would be realized. In the written statement defendant No. 1 admitted the entire liability to ..Category: Civil Law | Date: | Hits: 95
Abdul Motaleb and others Vs. Customs, Excise and VAT Appellate Tribunal, 2011, 40 CLC (HCD)
....tice dated 14-2-2008 (Annexure-C) is also declared to have been passed and issued without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 100. ......otice, the authority concerned had not yet arrived at as to any evasion of VAT by the petitioner." 13. We are in respectful agreement with the observations made in the decision cited above. This principle was also applied in the case of Hotel Zakaria International Vs. National Board of Revenue,......25 to Government fund through treasury chalan should not be declared to have been issued without lawful authority and is of no legal effect and why the respondents should not be directed to refund an amount of Tk 3,00,000 (three lakhs) to the petitioners which the petitioners had paid for the purp..Category: Fiscal/Taxation Law | Date: | Hits: 135
Muhibur Rahman Manik and another Vs. State, 2006, 35 CLC (HCD)
....eof. They are set at liberty at once if not required in connection with any other case. Lower Court Records are sent down at once. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 279. ......consideration and to treat it to be complete law declared by Court……………………………………(18) Administration of Criminal Law and Justice Delivery System Fundamental and basic principles in the Administration of Criminal Law and Justice Delivery System is the innocence of all......ual physical contact, as by sitting or standing upon a thing denoting custody-coupled with a right or interest of proprietorship and possession is inclusive of "custody" although "custody" is not tantamount to "possession". 62. The concept of possession under the Penal Law or any other law is not..Category: Criminal Law | Date: | Hits: 83
Khorshid Nayeem and others Vs. Land Appeal Board land others, 2010, 39 CLC (HCD)
.... to the extent of 5.17 acres as it originally stood. Communicate this Judgment to the Land Appeal Board (respondent No.1) at once. Ed. This Case is also Reported in: 17 BLC (HCD) (2012) 511. ......area 5.17 acres out of 5.58 acres being demarcated. Since incorrect entries and non entry of the names of the plaintiffs in the said RS khatian and mala fide claim of interest in the suit land by the principle defendants, a cloud was created over the right, title and interest of the plaintiffs in th...... to the extent of 5.17 acres as it originally stood. Communicate this Judgment to the Land Appeal Board (respondent No.1) at once. Ed. This Case is also Reported in: 17 BLC (HCD) (2012) 511. ..Category: Property Law | Date: | Hits: 115
Dutex Enterprise Co. Ltd. Vs. RMS Textile and Apparels Ltd. and others, 2010, 39 CLC (HCD)
....ssible, preferably within six months from the date of receipt of this order. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 17 MLR (HCD) (2012) 393. ......spute with the buyer as to the performance of the contract of sale being used as a ground for nonpayment or reduction or determent of payment…………………” To this general statement of principle as to the contractual obligations of the confirming Bank to the seller, there is one estab......ncellation of the Master L.C. No.IC006096U dated 28-06-2004 as amended on 07-07-2004 is illegal, void, inoperative and not binding upon him. (b) A decree be passed against defendant Nos.1-7 for an amount of US$ 5,20,708.20 equivalent to BD Tk.3,12,42,492.00 in favour of him and against defendant ..Category: Business or Commercial Law | Date: | Hits: 365
....ischarged without any order as to cost.
The order of stay stands vacated.
Communicate the judgment to respondent No.2 at once.
Ed.
This Case is also Reported in: 30 BLD (HCD) (2010) 359.
......nt as under:
"In the instant case the provision of the section 28 can not be applied inasmuch as the limitation of 6 years expired prior to promulgation of the new Act, Artha Rin Ain 2003 the same principle is also applicable in this case which means that section 28(4) of the Ain, 2003 can not be......ant-petitioners and others by judgment and decree dated 14.2.1999 in preliminary form and the final decree was drawn up and signed on 20.4.2000. The judgment debtors having failed to pay the decretal amount, the Bank on 14.3.2001 filed Title execution case no 24 of 2001 for execution of the decree a..
Category: Civil Law | Date: | Hits: 85
Md. Ragib Hasan Khan @ Munu Vs. State and another, 2009, 38 CLC (HCD)
....itled to get any relief as prayed for. Hence the rule fails. In the result, the Rule is discharged. Order of stay stands vacated. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 353. ......itled to get any relief as prayed for. Hence the rule fails. In the result, the Rule is discharged. Order of stay stands vacated. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 353. ......urt Division while exercising power under section 561A should not usurp the jurisdiction of the trial court. The power under the section has been vested in the High Court to quash a prosecution which amounts to abuse of the process of the court. It cannot be exercised by the High Court Division to h..Category: Procedural Law | Date: | Hits: 79
Pubali Bank Ltd. Vs. Contech Ltd. and others, 2005, 34 CLC (HCD)
....is directed to dispose of the suit within 3(three) months from the date of receipt of this order in the interest of all the parties. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 133. ......ontention that the respondents are not entitled to get any order of temporary injunction he relies on the decisions reported in 33 DLR (AD) 298, 15 BLD (AD) 47 and 17 BLD (HCD) 204 and relying on the principles of law laid down in these decisions he most emphatically submits that in passing the inst...... of the suit. 2. The relevant facts in short are that the defendant-appellant (hereinafter called 'the appellant') filed Arthorin Adalat Case No.33 of 2002 against the respondents for realising an amount of Tk.39 lac and odd. The respondents contested the suit by filing written statement. The afo..Category: Civil Law | Date: | Hits: 87
Aleka Khatun and others Vs. Government of Bangladesh, 2004, 33 CLC (HCD)
....ch, we hold that this writ petition is also bad for this reason. In the result, the Rule is discharged without any order as to cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 693. ......ated that Government after leasing out 0.32 acres of land, still possess 0.11 acres of land and no encroachment would be made in delivering the said land to respondent No. 6. 12. It is the settled principle of law that disputed question of fact cannot be gone into in writ jurisdiction. What is me......ch, we hold that this writ petition is also bad for this reason. In the result, the Rule is discharged without any order as to cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 693. ..Category: Property Law | Date: | Hits: 69
State Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)
.... of Tk. 43, 56, 86,274.00. The land allotted by EPB to BGMEA is thus, within the admeasurements of land purchased by EPB from Bangladesh Railways. BGMEA has fully paid the consideration due to EPB in installments. EPB requested BGMEA by a letter dated 26th April 2010 for the payment of the residual ......tity like BGMEA is untenable in the eye of law. 2) Where lands are not utilized for the purpose for which it was acquired, it has to go back to the original owner (3 BLC page 18). This established principle of law rendered the purported transfer even to EPB void ab initio, let alone BGMEA. 3) ......implementing ambitious Hatirjheel Project. It is claimed that RAJUK appears to be emasculated in purging the illegalities that has been perpetrated by BGMEA: it went no further than imposing a meager amount of fine. 28. Following the issuance of the Rule, BGMEA, which had been impleaded as the re..Category: Constitutional Law | Date: | Hits: 642
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