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ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

....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   ......ion of forgery or mis­representation or misappropriation or misinter-pretation of clause of agreement in arriving the agreement. Both the parties in free way entered into agreement. It is settled principle of law that unless there is forgery, fraud or misappropriation the agreement arrived both ......tance of the dispute". Lord Justice Otton approved a passage in professor Merkin's Arbitration Law equating the loss of the right to apply for a stay with the 'defendant taking some step amounting to an invocation of the Court's jurisdiction and an unequivocal repre­sentation th..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7

Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)

....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315.           ......ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315.           ...... case khatian. That the pre-emptor-petitioners filed this case for pre-emption in respect of the share of the opposite party No.1 within the statutory period of limitation on depositing the requisite amount. 3. The pre-emptee opposite party Nos.1 and 2 contested that case by filing written obje..

Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......he post of SSAE, but creating a Special Class of SAE. In the said Memo, the Manager/Diesel, Bangladesh Railpath, Parbotipur was asked to dispose of the matter according to law and also to realize the amount from the person concerned. On the basis of the said demand, the Executive Manager, Diesel, Ra..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9

Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)

..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......or recording additional evidence on the matter. 19. It is noted that the Appellate Division in the Case of Managing Director Janata Bank Vs. Md. Bazlur Rahman [51 DLR (AD) 141] has laid down the principle to be followed in allowing additional evidence in Civil Revision as follows: "the Rev......ted 16-10-2011, passed in the said second Revision, opera­tion of the impugned Judgment and decree was stayed for 6(six) months, subject to deposit by the defendant in the trial court a lump amount of Taka 25,000 and also a monthly maintenance of Taka 2,000. 8. The first part of the di..

Category: Women and Children | Date: 19 May, 2014 | Hits: 29

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: ...... in the case reported in 36 DLR (AD) 166 (mentioned above) that income from any property, whether a business or not, if held in trust, is totally exempted from income tax. Agreeing with the aforesaid principle of law, we have no hesitation to hold that the present provision provided in Paragraph 1 o......(d) any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Ordinance: Provided that the amount representing the face value of any bonus share or the amount of any bonus declared, issued or..

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

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

.... 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. ......t is admissible against the other party. There is then no common intention of the conspirators to which the statement can have reference. In their Lordships'judgment section 10 embod­ies this principle." 11. In Zulfikar All Bhutto Vs. State, PLD 1979 SC 53, though the conviction of...... 18. So before insertion of section 120A and 120B, criminal conspiracy was an offence of abetment. Section 120A provides an extended defini­tion of criminal conspiracy covering acts which do not amount to abetment by conspiracy within the meaning of section 107. In order to constitute conspirac..

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:     ...... in the case reported in 36 DLR (AD) 166 (mentioned above) that income from any property, whether a business or not, if held in trust, is totally exempted from income tax. Agreeing with the aforesaid principle of law, we have no hesitation to hold that the present provision provided in Paragraph 1 o......(d) any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Ordinance: Provided that the amount representing the face value of any bonus share or the amount of any bonus declared, issued or..

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.     ......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.     ...... case khatian. That the pre-emptor-petitioners filed this case for pre-emption in respect of the share of the opposite party No.1 within the statutory period of limitation on depositing the requisite amount. 3. The pre-emptee opposite party Nos.1 and 2 contested that case by filing written obje..

Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7

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

.... 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: ...... 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: ......be tax-exempt, but income of the Applicant from any other source would be taxable income. (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in not deleting the amounts of Tk. 7,70,85,512/- from the interest earned on FDRs of funds generated from the Micro-Cred..

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

Bangladesh Rural Advancement Committee (BRAC) 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:   ......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:   ......be tax-exempt, but income of the Applicant from any other source would be taxable income. (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in not deleting the amounts of Tk. 7,70,85,512/- from the interest earned on FDRs of funds generated from the Micro-Cred..

Category: Fiscal/Taxation Law | Date: 12 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: ......s on Fazlur Rahman (supra) where the Court appears to have seen the power in a wider perspective and observed that the Government can so act even without notice to the Nikah Registrar and neither the principle of natural justice nor the question of vested right can be called in aid to qualify, impai......e used arbitrarily or on considerations extraneous to the scheme and purpose of law. 17. Put differently, exercising of public power for any purpose other than what is contemplated in law is tantamount to acting beyond the limit of law i.e. ultra vires as it is technically called. If we not so ..

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. ......of the Ordinance has stipulated that for the purpose of promotion, the common sen­iority list prepared by the Institution shall be considered. The High Court Division further held that as per the principle of "Expressio unius est exclusio alterious" only seniority being exclu­sivel......the writ-petitioner was not regularized, had no fac­tual and legal basis, any failure/refusal to rec­ognize the seniority with effect from the date of appointment or regularization of service amounts to deprivation and denial of opportu­nity in the matter of employment and thus, violativ..

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.   ...... Mr. AJ Mohammad Ali, the learned Senior Advocate for the petitioner, proffered before us that the High Court Division misdirected themselves by failing to recognise that (1) failure to adhere to the principles of natu­ral justice steered the authoritie’' move to a nulli­ty (2) the......ng procedural expectations the Court will decide whether the decision is procedurally fair, (3) the Court must itself decide whether frustration of an individual's expectation was so unfair as to amount to an abuse of power. 100. The Court of Appeal thus emphasised that once the legitimacy ..

Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20

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

....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 ......he plaint must be rejected. 43. A plaint may be rejected by the Court by invoking its inherent power even the provisions of Order VII, rule 11 are found not to be applicable. It is now a settled principle of law that if the con­tinuation of the suit is found to be an abuse of the process of......18 for payment a sum of Taka 1, 19, 80,000 out of the balance con­sideration money due to their urgent need of money. Accordingly, the plaintiff paid Taka 1, 19, 80,000 and on receipt of the said amount, the defendant No. 18, the constituted attorney of the defendant Nos.1-5, executed another de..

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

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. ......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. ...... be declared as an abandoned property, allowed the review application, declared that the prop­erty was not an abandoned property, struck down the execution case subject to payment of the decretal amount to the Bank directly by the appellants and directed the Government to release the property tr..

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:   ......ed as the Commissioner of Appeal). The Commissioner of Appeal allowed the appeal in part and reduced Tk. 9,00,000/- under various heads of expenses in the profit and loss account but he maintained in principle the rejection of audited statement of accounts and upheld the provision allowed by the DCT......and after hearing, the DCT disregarding the return and audited accounts computed total taxable income at Tk. 35,70,76,797/- by disallowing deductions under section 29 of the Ordinance of an aggregate amount of Tk. 3,12,14,954/- only on account of expenses and Tk. 7,63,59,667/- on account of provisio..

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

Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)

....e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246.   ......ion of Order XLI, rule 33 of the Code of Civil Procedure to award interest on award which was required to be passed by the trial Court was moot­ed and decided. In that case, taking into stock the principles enunciated in a good number of author­ities of Pakistan and Indian jurisdiction and a......il Rule No.321 (FM) of 2001 dis­missing the appeal and discharging the Rule and allowing the Cross Appeal/Objection No.5/2001 filed by the plaintiff-respondent No.1 granting interest on the Award amount @ 5% from the date of Award till payment. 2.The facts, leading to this appeal, in a nut&..

Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10

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:   ......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in:   ......als) order be maintained. We have both sides, perused the orders of the authorities below and examined records. Having considered all relevant points we are of the opinion that in some cases the amount of disallowance determined by the ld. C.T.(Appeals) is rather high. Therefore, we give our de..

Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4

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

....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   ...... considerably on a judicial evaluation of the totality, not isolated scrutiny. When deal­ing with the serious question of guilt or inno­cence of persons charged with crime, the fol­lowing principles should be taken into consid­eration…………..(39) Evi&sh......ng improbable, speculative and of an uncer­tain character, no reliance can be placed on such recognition for convicting accused persons- Omission to state recognition to the Investigating Officer amounts to material contradiction-Evidence unworthy of credibility." Fourthly: Delay in ex..

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

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 ...... even without express words to that effect, retrospective effect may be given to an amending law, if the new law manifests such a necessary intendment. With regard to the procedural laws, the general principle is that alterations in procedure are retrospective unless there be some good reason agains......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 ..

Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3