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Sekandar Spinning Mills Ltd. Vs. Commissioner, Customs Excise and VAT and others, 2011, 40 CLC (HCD)

....revealed by the Local Audit Agency during their audit. The law does not provide that the respondent VAT authority can issue any demand notice on the request of the audit team but it is their absolute power in case of any discrep­ancy found, it may initiate proceeding under section 55 of the VAT Act...... High Court Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J SM Emdadul Hoque J Sekandar Spinning Mills Ltd………………Petitioner Vs. Commissioner, Customs Excise and VAT and others………………Respondent Judgment February 9, 2011. Resul...... Hasan, Advocate - For the Petitioner. SM Moniruzzaman, Assistant Attorney-General - For the Respondent. Writ Petition No. 3932 of 2006. Judgment SM Emdadul Hoque J.- This Rule was issued calling upon the respondents to show cause as to why the impugned letter bearing Nothi No. 4rth/A(12......ect. The respondent is hereby directed to re-adjust the amount of Taka 10,90,585 in the VAT Register of the petitioner company at once. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 272...

Category: Fiscal/Taxation Law | Date: | Hits: 196

Abdul Khaleque Vs. Court of Settlement and others, 1991, 20 CLC (HCD)

....ot be separated without causing prejudice to either party, then the whole action may be declared null and void. 21. It is to be borne in mind that the Court of Settlement is not vested with the power to determine the status of a citizen. All that he is empowered under the provisions of Ord. 54...... Mainur Reza Chowdhury J Abdul Khaleque....................... Petitioner. Vs. The Court of Settlement and others ……………………..Respondents. Judgment October 22, 1991. Result: The Rule is made absolute. Case Referred to- Mukhtar......Deputy Attorney General, with Fazlul Haque, Assistant Attorney General ‑ For the Respondents. Writ Petition No.516 of 1988. Judgment Quazi Shafiuddin J. -This Rule Nisi was issued calling upon the respondents to show cause why the Memo. bearing Memo. No. 62 Imn/V dated 15.1.1984 ......lawful authority and the same are of no legal effect. In the result, the Rule is made absolute without any order as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 273...

Category: Property Law | Date: | Hits: 90

Ramizuddin and others Vs. Abdul Hamid, 2009, 38 CLC (HCD)

....trial Court and without hearing the appeal on merit and allowing the application and passing of the impugned order, on the face of it, it appears the Appellate Court has made a futile exercise of the power, inasmuch as, the plaint itself is not in existence and thereby, as it appears the impugned or......Respondents-Petitioners Vs. Abdul Hamid……………………….Plaintiff-Appellant-Opposite Parties Judgment August 4, 2009. Result: The Rule is made absolute. Cases Referred to- Abdur Rahman, 46 DLR 116; 25 DLR 97; 32 Calcutta page 244; 41 DLR 168; Md. Badruddin Moral Vs......pposite Parties. Civil Revision No. 4018 of 1999. Judgment Md. Mamtazuddin Ahmed J.- The Rule arises at the instance of the defendants on the following terms: "Let the records need not be called for and a Rule be issued calling upon the opposite party No.1 to show cause as to why the ord......r as to costs. The impugned Judgment and order passed by the Appellate Court allowing the withdrawal of the suit is, hereby, set aside. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 434...

Category: Procedural Law | Date: | Hits: 108

Abdul Kabir Vs. State, 1998, 27 CLC (HCD)

..... The new law was introduced to try ‘any person’ who has amassed property disproportionate to his known sources of income by improper means. It cannot be conceived of that the Legislature will be powerless where there is no question of violation of the fundamental rights in enacting a law for ta......e J Md. Hamidul Haque J Abdul Kabir………………Appellant Vs. State………………Respondent Judgment April 1, 1998. Result: The Rule is discharged. Cases Referred to- Abul Basher Vs. State, 47 DLR 521; Shantosh Bhushan Das Vs. the State, 4 BLT (AD) 58; Mostafi......uty Attorney-General with Mushfiqur Rahman, Assistant Attorney-General - For the State. Criminal Revision No. 439 of 1996. Judgment Md. Hamidul Haque J.- By this Rule, the opposite party was called upon to show cause as to why the proceedings of Mirpur PS Case No.41 dated 15-1-96 pending in......sh the proceedings of that case. In the result, the Rule is discharged. Communicate the order to the Magistrate concerned at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 306. ..

Category: Criminal Law | Date: | Hits: 109

Rustom Ali (Md.) Matubbar alias Alam Vs. Mohammad Salahuddin and another, 1998, 50 CLC (HCD)

....rovisions contained in section 561A of the Code of Criminal Procedure. Section 561A of the Code provides that nothing in the Code of Criminal Procedure shall be deemed to limit or affect the inherent power of the Court to make such order as may be necessary to give effect to any order under this Cod....... This Case is also Reported in: 50 DLR (HCD) (1998) 301. ......f the Code of Criminal Procedure the petitioner prays for quashing the proceeding of a complaint case pending for trial in the Court of Metropolitan Magistrate, Chittagong whereupon a Rule was issued calling upon the opposite party No.2 and the Deputy Commissioner, Chittagong to show cause why the p......the Rule is devoid of substance and the same, thus, fails. In the result, the Rule is discharged. Order of stay stands vacated. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 301. ..

Category: Criminal Law | Date: | Hits: 112

MJL Bangladesh Ltd. Vs. Commissioner, Customs Excise and VAT and others, 2010, 39 CLC (HCD)

....by the VAT authority in its entirety as per statement given in Annexure-'Z' of the supplementary affidavit dated 25-7-2010 forthwith. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 257. ......rt High Court Division (Special original Jurisdiction) Present: Md. Ashfaqul Islam J SM Emdadul Hoque J MJL Bangladesh Ltd………….........Petitioner Vs. Commissioner, Customs Excise and VAT and others................Respondents Judgment July 25, 2010. Result: ......etitioner before this Division be formed part of the main petition. 2. At the instance of the petitioner MLJ Bangladesh Limited (formerly Mobil Jamuna Lubricants Limited) this Rule Nisi was issued call­ing upon the respondents to show cause as to why refusal of Respondents to register the amende......by the VAT authority in its entirety as per statement given in Annexure-'Z' of the supplementary affidavit dated 25-7-2010 forthwith. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 257. ..

Category: Fiscal/Taxation Law | Date: | Hits: 269

Major (Retd.) M Khairuzzaman Vs. State, 1997, 26 CLC (HCD)

....stance and we opposite-parties, opposes this Rule stating that this hold that this application is maintainable inasmuch as in a case like this the High Court Division should not exercise its inherent power under section 561A of the Code of Criminal Procedure. He further submits that it is upto the t......isdiction) Present: Md. Mozammel Hoque J Md. Awlad Ali J Major (Retd.) M Khairuzzaman…………………Petitioner Vs. State……………………Opposite Party Judgment October 30, 1997. Result: The Rule is made absolute. Lawyers Involved: Mahabubur Rahman, A......man, Advocate - For the Petitioner. Shahabuddin Ahmad, Deputy Attorney-General - For the State. Criminal Misc. Case No. 3553 of 1997. Judgment Md. Mozammel Hoque J. - This Rule was issued calling upon the opposite parties to show cause as to why they should not be directed to grant Divis......tioner in the Dhaka Central Jail as under-trial prisoner in connection with Lalbagh PS Case No.11(11)75 till the disposal of that case. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 283...

Category: Criminal Law | Date: | Hits: 105

Ansarul Hoque Vs. Agrani Bank, 1997, 26 CLC (HCD)

....cedure under Order 37 came up for decision in the case of Muhammad Abdulah Sufi Vs. Muhammad Box & Sons, PLD 1957 (WP) Karachi 445. The learned Single Judge did not accept the contention that the powers conferred under Order XXXVII on a Court are in the nature of special jurisdiction or the Cour...... J Ansarul Hoque…………………Plaintiff Vs. Agrani Bank…………………Defendant Judgment December 10, 1997. Result: The applications are disposed of with a direction to return the plaints. Cases Referred to- Muhammad Abdulah Sufi Vs. Muhammad Box & Sons, P...... of with a direction to return the plaints to the petitioners or their learned Advocates for presenting the same to the District Court. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 263....... of with a direction to return the plaints to the petitioners or their learned Advocates for presenting the same to the District Court. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 263...

Category: Procedural Law | Date: | Hits: 92

Mahbub Alam Vs. Commissioner, Customs, Excise and VAT, Sylhet and others, 2010, 39 CLC (HCD)

....uires adjudication on facts and on evidence. The other one is in the case of Shamsunnahar Salam Vs. Md. Wahidur Rahman 51 DLR (AD) 232 wherein their Lordships have held that however extraordinary its powers, a writ Court cannot and should not decide any disputed question of fact which requires evide......reme Court High Court Division (Special Original Jurisdiction) Present: Hasan Foez Siddique J Md. Azizul Haque J Mahbub Alam………………..Petitioner Vs. Commissioner, Customs, Excise and VAT, Sylhet and others………………….Respondents Judgment June 6, 201......dents. Writ Petition No.5120 of 2003. Judgment Md. Azizul Haque J.- This Rule Nisi, on an application under Article 102 of the Constitution of the People's Republic of Bangladesh, was issued calling upon the Respondents to show cause as to why the proceeding of Special Tribunal Case No.96 o......dgment and order to the Special Tribunal concerned for necessary action and the Respondent No.1 for information and necessary action. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 395. ..

Category: Fiscal/Taxation Law | Date: | Hits: 177

Niranjan Malaker & another Vs. State, 2009, 38 CLC (HCD)

....erty forthwith if not required to be detained in any other connection. Send down the LCR with a copy of this Judgment at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 387. ......jan Malaker & another…………………….Appellants Vs. State………………………Respondent Judgment April 12, 2009. Result: The appeal is allowed. Cases Referred to- State Vs. Monu Meah, 6 BLC 402; Ramzan Vs. the State, PLD 1961 (P.W.) Lahore 167; Dinanath Su......njan served under accused Shyama Kanta Das. 14. P.W.5 Israil Ali is the chowkider of Kazirbad village. He states that on 15-8-98 he saw a dead body floating in the Hakalukhi Haor near his home and called his villagers Sona Mia and Mokaddes Ali and showed them the dead body and they identified the......erty forthwith if not required to be detained in any other connection. Send down the LCR with a copy of this Judgment at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 387. ..

Category: Criminal Law | Date: | Hits: 75

Mahboob Uddin Ahmed Vs. Bangladesh Election Commissioner, and others, 1998, 27 CLC (HCD)

....h Constitution has recommended this in Article 125(b). This Article read with Articles 62 and 67 of the Representation of the People Order of 1972 (President’s Order 155 of 1972) gives the Tribunal power in an election dispute to declare the election of the returned candidate to be void, the petit......Ahmed……………Petitioner Vs. Bangladesh Election Commissioner, and others………………Respondents Judgment May 27, 1998. Result: The Rule is discharged. Cases Referred to- Abu Ala Maudoodi Vs. Misbahul Islam Faruqul, 17 DLR (SC) 209; AIR 1921 (PC) 240; AIR 1955 (SC......mun, Advocates - For the Petitioner. Rafiq-Ul Huq, AR Yousuf, M Nurullah and Mahmudul Islam—Amicus curiae. Writ Petition No.1030 of 1998. Judgment KM Hasan J. - The Rule Nisi was issued calling upon the respondent No.1 to show cause as to why the impugned notification No. নিফস/......pondent No.1 Bangladesh Election Commission at once addressing it to the Chief Election Commissioner, Bangladesh Election Commission. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 417. ..

Category: Election Law | Date: | Hits: 162

Jiban Bima Corporation Vs. Mustafa Hussain & another, 1997, 26 CLC (HCD)

....ost of Taka 2,000.00. The impugned judgment and decree are affirmed. Let the records of the Courts below be sent down immediately. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 411. ......¦â€¦â€¦â€¦â€¦â€¦â€¦Petitioner Vs. Mustafa Hussain & another……………………Opposite-Parties Judgment November 27, 1997. Result: The Rule is discharged. Cases Referred to- Helaluddin Ahmed Vs. Bangladesh, 45 DLR (AD) 1; Manager, Personal Division Vs. Md. Sazaban Mi...... ground of his conviction. In each case, the authority will consider the conduct of the Government Servant which has led to his conviction and if it is of the opinion that the conduct is such that it calls for a penalty of dismissal or removal or reduction in rank, it may proceed to impose such pena......l allegations made in the plaint and asserting that the dismissal order was passed on due consideration by the proper authority, inasmuch as the Board of Directors of the Corporation in its duly held meeting for the purpose took resolution dismissing the plaintiff opposite party No.1 from service as..

Category: Employment/Service Law | Date: | Hits: 182

Syed Wali Mohammad Salehuddin, 1990, 19 CLC (HCD)

....tivated trespassers and when the property subjected to the trust is in imminent danger of being destroyed and wasted and trespassed and adversely possessed, the Court in exercise of its extraordinary power could allow what is necessary for the purpose of preserving the trust property. The learned Ad......ed in: 44 DLR (HCD) (1992) 268....... depositing the sale price in fixed deposit. 6. Mr. Nurur Reza appearing for the Administrator‑General, Official Trustee and Official Receiver submitted that though the trust deed did not specifically authorise sale of the trust property in a case of emergency of this nature where the property ......further order as to costs. The assistance given by Mr. Ahmed Nurur Reza and Mr. Saidur Rahman at the time of hearing is appreciated. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 268...

Category: Trust/Waqf Law | Date: | Hits: 166

Pabna Motor Employees Association Vs. Member, Labour Appellate Tribunal and others, 1991, 20 CLC (HCD)

.... hold that the present writ petition is maintainable and the contention of Mr. Korban Ali fails. 6. Let us proceed to consider the other contentions raised at the Bar. Section 8 of the Ordinance empowers the Registrar to register a Trade Union on his satisfaction that the Trade Union has complied......as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 265. ......er. Asaduzzaman with Korban Ali, Advocates, For the Respondents. Writ Petition No.730 of 1938. Judgment AM Mahmudur Rahman J.- This Rule Nisi issued under Article 102 of the Constitution called upon the respondents to show cause as to why the impugned judgment and order passed by the re......eason to quash the judgment and order impeached in this writ petition. The result is: we discharge the Rule. No order as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 265. ..

Category: Labour and Industrial Law | Date: | Hits: 171

Rehana Ahmed and others Vs. Nahar Shipping Lines Lim­ited, 1990, 19 CLC (HCD)

....is no grievance for alleged inability to pay loan from the loan giving agencies, namely, BSRS and ICB. The lawyers of the aforesaid two loan giving agencies have appeared in this proceeding by filing powers, But they have not filed any application alleging that the company is unable to pay its debt.......ross, Chamber Building (4th floor) 87, Motijheel Commercial Area, Dhaka and others ..............Respondent Judgment July 17, 1990. Result: The application is dismissed. Cases Referred to- Mahmudur Rahman Vs. Monipur Tea Company Ltd., 28 DLR 133; ACK Krishpaswami Vs. M/s Stressed C......‘opposition on behalf of the respondent Nos.1 and 2 has been filed denying the allegations made by the petitioners in the application. Apart from denying the allegations, the respondents have categorically stated that the company has already paid to BSRS an amount of Tk. 98,29,000.00, Tk. 2,39,000.0......ill also be liable. The respondent No.2, in fact, made the public limited company a family company ignoring the petitioners in every matter. Even they were not given notice for holding annual general meeting of the company or the petitioner No.1, the Director, was not notified when the meeting, of t..

Category: Company Law | Date: | Hits: 233

Sazedur Rahman (Md.) Vs. Secretary, Ministry of Establishment, 1998, 27 CLC (HCD)

.... 102 of the Constitution. 12. He continued by submitting that there is an apparent distinction between clause (1) and (ii) of Article 102 of the Constitution. Clauses (ii) lays down a limit to the power of the Court to issue any writ in the nature of Certiorari if any other equally efficacious re......t, Superior Appointment Division, 4, Bangladesh Secretariat, Dhaka and others……………………Respondents Judgment March 23, 1998. Result: The Rule is discharged. Cases Referred to- L Chandra Kumar Vs. Union of India, AIR 1997 (SC) 1125; Sampath Kunzar Vs. Union of India, AI...... M Faruque, Deputy Attorney-General - For the Respondent No.1. AJ Mohammad Ali, Advocate - For the Respondent No. 4. Writ Petition No. 3726 of 1997. Judgment K M Hasan J.- The Rule issued calling upon the respondents to show cause why the promotion of the respondent No.4 in supersession ......is discharged without any order as to cost. The operation of this Judgment be stayed for a period of 15 (fifteen) days from today. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 407. ..

Category: Administrative Law | Date: | Hits: 326

Mostafa Kamal Vs. Chief Election Commissioner and others, 1997, 26 CLC (HCD)

.... for so declining to interfere is because by so doing it would involve itself into a field of investigation which is more appropriate for a tribunal rather than for a Court exercising the prerogative power. The fact, therefore, that alternative remedy is provided by law would not only upon the above......- For the Petitioner. Md. Jainul Abedin, Advocate - For Respondent No.6. Writ Petition No. 4140 of 1992. Judgment M M Ruhul Amin J.- This Rule Nisi was issued calling upon the respondents to show cause as to why the impugned Gazette Notification dated 18-11-92 declaring the respondent No......: Probir Halder, Advocate - For the Petitioner. Md. Jainul Abedin, Advocate - For Respondent No.6. Writ Petition No. 4140 of 1992. Judgment M M Ruhul Amin J.- This Rule Nisi was issued calling upon the respondents to show cause as to why the impugned Gazette Notification dated 18-11-9......l before filing of the present Writ Petition before this Court. Accordingly, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 260. ..

Category: Election Law | Date: | Hits: 154

Abdul Kader and another Vs. Abdul Aziz having died his heirs; (1) Musammat Masuda Begum and others, 1994, 23 CLC (HCD)

....t was satisfied after examination that the signatures and the impressions appearing in Ext. 1 were those of the defendants or not. It appears from the judgment that the defendants had earlier filed a power of attorney (Ext. 2) on 15.5.84 before the 6th Court Assistant Judge, Dhaka wherein the power ...... Abdul Aziz having died his heirs; (1) Musammat Masuda Begum and others ..........................Opposite Parties Judgment May 2, 1994. Result: The Rule is discharged. Cases Referred to- Ali Ekabbar Farazi Vs. Government of Bangladesh, 26 DLR 394; Shyamapada Singha and others Vs.......r the Petitioners. Mihir Kanti Mazumdar with Nahid Yasmin, Advocates ‑ For the Opposite Parties. Civil Revision No. 2053 of 1990. Judgment Mainur Reza Chowdhury J. -This Rule was issued calling upon the plaintiff-appellant opposite parties Nos. 1‑8 to show cause as to why the impugne...... In the result, the Rule is discharged without any order as to costs. The stay order earlier passed by this Court is hereby vacated. Ed. This case is also Reported in: 47 DLR (HCD) (1995) 67. ..

Category: Property Law | Date: | Hits: 78

Abdul Kashem and another Vs. Bangladesh, 1994, 23 CLC (HCD)

.... increased from Taka 24,000/ to Taka 26,000/ and re-fixed the sales tax @ 20% by issuing SRO No. 193 dated 15.6.89 and SRO No.188 dated 15.6.89 in supersession of the previous SROs in exercise of the power vested in it under section 25(7) of the Customs Act, 1969 and under section 4(1) of the Sales ......s also Reported in: 47 DLR (HCD) (1995) 57.......n or grant of immunity is without any condition, it falls within the purview of section 21 of the General Clauses Act which action can be taken at any time by the Government and such action cannot be called in question before any Court of law. In that view of the matter we hold that no vested right ...... before the appropriate Customs Officer. In the premises discussed above, the Rules are discharged but without any order as to costs. Ed. This case is also Reported in: 47 DLR (HCD) (1995) 57...

Category: Fiscal/Taxation Law | Date: | Hits: 155

Chittagong Port Autho­rity Vs. Ananda Shipyard and Slipways Ltd., 2010, 39 CLC (HCD)

.... award hereby set aside. Accordingly award dated 9-3-06 is hereby set aside. The office directed to communicate the order at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 226. ......agong Port Autho­rity.............Appellant Vs. Ananda Shipyard and Slipways Ltd.............Respondent Judgment December 14, 2010. Result: The appeal is allowed. Cases Referred to- Associated Engineering Co Vs. Government of Andhra Pradesh, AIR (SC) 232; Hyundai Corporation......tal Taka 17,52,58,538 is in fact for one or each unit of complete boat along with spare parts of one boat and mistake also resulted in the contract dated 18-10-04 between the 1st and 2nd party specifically at the clause of contract price and the quotation form of financial offer of the 1st party be ......very of 2(two) fast patrol boats for Bangladesh Coast Guard. Tender notice was published in the newspa­pers. 6(six) bidders participated in that tender. After purchase of tender documents, a pre-bid meeting was held between the Chittagong Port Authority (hereinafter referred to as CPA) and the bidd..

Category: Alternative Dispute Resolution | Date: | Hits: 334