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

....ts, Md. Asaduzzaman refers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assi...... 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: ......man refers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney G...... 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

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

....d. Asaduzzaman refers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, Mr. S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assi......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:   ......efers to the decision in the case of the Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee, reported in 51 DLR, 152. In reply, Mr. S. Rashed Jahangir, the learned Deputy Attorney General (DAG) appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney G......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 ...... 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 ......stice the continuation of the proceeding is liable to be quashed. 8. We heard the learned Advocate for the petitioner at length. 9. Mr Md Shahidul Islam Khan, the learned Assistant Attorney-General appears on behalf of the State and opposed the rule. 10. We have scrutinized the petiti......iod of 4(four) months from date. 4. The relevant facts of the case are as fol­lows:- One Mst Aklima Begum, daughter df Md Ishrak Uddin of village Latibpur, No. 3 Union Parisad Enatgonj, Police Station Nabigonj, District Habiganj filed a petition of complaint before the learned Nari-o-S..

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

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

.... Both the petitions for leave to appeal are dismissed. Cases Referred to- Mohiuddin Khan Alamgir Vs. Anti-Corruption Commission, 15 BLC 107. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner (In......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. ......tions for leave to appeal are dismissed. Cases Referred to- Mohiuddin Khan Alamgir Vs. Anti-Corruption Commission, 15 BLC 107. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner (In Criminal Petiti...... representa­tive. 5. After submission of his statement of assets, one Md. Talebur Rahman, Assistant Director of the said Commission, lodged an First Information Report (FIR) with the Gulshan Police Station on 10-12-2007 alleging that the respondent and his wife committed offence under secti..

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

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: ......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: ......ion and number of marriages, he stressed, are running with one Nikah Registrar each but no such division is brought about in any of them. 8. Mr. Samarendra Nath Biswas learned Assistant Attorney General in his bid to defend the Memo submits that Section 4 of the Muslim Marriages and Divorces (R......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)

....ons 36(1), 36(2) of the Ordinance, relevant rules of the Rules, the High Court Division took correct view in the matter as to the right of the writ-petitioner in getting pro­motion to the post of Deputy Director in BSTI. In the leave petition though it has been stated in a general way that ......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. ...... ......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)

.... AJ Mohammad Ali, Senior Advocate, instructed by Syed Mahbubur Rahman, Advocate-on-Record—For the Petitioner [In both the cases] Murad Reza, Additional Attorney General with Ekramul Hague, Deputy Attorney General instructed by B. Hossain, Advocate-on-Record—For the Respondent [In Ci......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.   ...... Lawyers Involved: AJ Mohammad Ali, Senior Advocate, instructed by Syed Mahbubur Rahman, Advocate-on-Record—For the Petitioner [In both the cases] Murad Reza, Additional Attorney General with Ekramul Hague, Deputy Attorney General instructed by B. Hossain, Advocate-on-Record&mda......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.   ..

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

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

.... defendant No. 1 for running his business in the shop premises situated at Mohammadpur Kacha Bazar due to pre-occupation elsewhere. The shop was allotted to the plain­tiff by the defendant No. 3, Deputy Commissioner, Housing and Settlement Directorate, for running grocery shop. "The plainti......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 ......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 ......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)

....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. ......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. ......silver ornaments weighing 3kgs, 500 grams and stones worth Taka 5455 used in ornaments and, in addition, also recovered a sum of Taka 24,18,085. First Information Report (FIR) was lodged with Kotwali Police Station on 12-8-2004, giving rise to Kotwali Police Station Case No.24(8)2004 under section 2..

Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8

Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....banking services. The assessee has been employing regular method of accounting for its business duly audited by internal as well external auditors. The assessee submitted income tax return before the Deputy Commissioner of Taxes, Companies Circle-13, Taxes-Zone-5, Dhaka (briefly stated as the DCT) f......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:   ......13 passed by this Division in Income Tax Reference Application No. 112 of 2006 (Pubali Bank Limited Vs. the Commissioner of Taxes). 9. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General appearing for the respondent-department with Ms. Nurun Nahar, the learned Assistant Attorney......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

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.   ......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.   ......y;graph 10 of their original petition before the Arbitrators under Clause 17 of the said agree­ment, wherein the claim of Taka 43.50 lakh equivalent to 3% of the sale price under sub-clause "General Commission Ka" of Clause 11 of the contract has been put forward as quoted in paragraph......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.   ..

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

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

.... 1) ............ 2) ............. 3) .............. 4) Where- a) no method of accounting has been regularly employed, or if the method employed is such that, in the opinion of the Deputy Commissioner of Taxes, the income of the assessee cannot be property deduced therefrom, or ......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:   ......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

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

.... Fifthly: The judgment and order of convic­tion and sentence based on misreading and non-consideration of the evidence on record which cannot be sustained in the eye of law. 10. The learned Deputy Attorney-General appearing for the State-respondent opposes the appeal and submits that the v......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   ......udgment and order of convic­tion and sentence based on misreading and non-consideration of the evidence on record which cannot be sustained in the eye of law. 10. The learned Deputy Attorney-General appearing for the State-respondent opposes the appeal and submits that the victim Sufia Begu......on he denied the suggestion that being influenced he issued cer­tificate.     31. P.W. 11 SI. Md. Solaiman Ahmed, he deposed that on 14-4-1996 he was attached with Palash Police Station. He was entrusted with the case for investigation. He also filled up the form of FIR ..

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

State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)

....riod for concluding trial was elapsed. 5. Feeling aggrieved the petitioner pre­ferred the instant revision for revival of the case under sections 339D (1)(b) of the Code. 6. The learned Deputy Attorney-General appearing for the State-petitioner seeks to impeach the impugned order on th......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 ......ing trial was elapsed. 5. Feeling aggrieved the petitioner pre­ferred the instant revision for revival of the case under sections 339D (1)(b) of the Code. 6. The learned Deputy Attorney-General appearing for the State-petitioner seeks to impeach the impugned order on three fold argu&sh......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

AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)

.... Vs. Bangladesh, 65 DLR 37. Lawyers Involved: Salauddin Dolon and Md. Mohammad Sherajul Monir, Advocates—For the Petitioner. MK Rahman, Additional Attorney-General, Biswojit Roy, Deputy Attorney-General—For the Respondent No.1. Shafique Ahmed with SM Rezaul Karim, and......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266.     ......R 357; AKM Kawser Ahmed Vs. Bangladesh, 65 DLR 37. Lawyers Involved: Salauddin Dolon and Md. Mohammad Sherajul Monir, Advocates—For the Petitioner. MK Rahman, Additional Attorney-General, Biswojit Roy, Deputy Attorney-General—For the Respondent No.1. Shafique Ahmed wi......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266.     ..

Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6

Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)

....mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208.   ......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208.   ......ward Snelson Vs. Judges, High Court of West Pakistan, Lahore 16 DLR (AD) 535; Shri Baradakanta Mishra Vs. Registrar of Orissa High Court, AIR SC 1974 SC710; Andre Paul Terence Ambard Vs. The Attorney General of Trinidad and Tobago, AIR 1936 PC 141 and Queen Vs. Gray, (1900) 2 QB 36. Lawyers Inv......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208.   ..

Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16

Hossain Ali (Md.) and 22 others Vs. Bangladesh, represented the Secretary Ministry Education and others, 2014, 43 CLC (HCD)

.... the Assistant District Education Officer for promotion as given to the Assistant Headmas­ter/Headmistress by the impugned notification. 10. On the other hand, Mrs. Amatul Karim, the learned Deputy Attorney-General, appearing on behalf of the respondents by referring Rule 8(l)(a) of the BCS......n the same status and have been placed in the same position. However, the said Rule contains provision for fill­ing up the respective posts 80% by promotion from the feeder posts of the Assistant Inspectors and Assistant Inspectresses of Schools, Assistant District Education Officers, Assistant ......cation Officers by the Government on different dates in between the years 2011-2012 and that they have been performing their func­tions to the full satisfaction of the Government and the Director General, Secondary and Higher Education Directorate, Dhaka at different District Education Offices a......;                    Ed.    This Case is also Reported in: 67 DLR (HCD) (2015) 204 ..

Category: Constitutional Law, Employment/Service Law | Date: 9 Mar, 2014 | Hits: 3

State Vs. Arman, 2014, 43 CLC (AD)

....bservations. A Division Bench presided over by Moyeenul Islam Chowdhury, J directed to dispose of the appeal by 20th June, 2013. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 181. ......bservations. A Division Bench presided over by Moyeenul Islam Chowdhury, J directed to dispose of the appeal by 20th June, 2013. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 181. .....................Respondents Order March 9, 2014.        Result: This petition is disposed of. Lawyers Involved: Mahbubey Alam, Attorney-General, instructed by Madhu Malati Chy Barua, Advocate-on-Record—For the Petitioner. Non......bservations. A Division Bench presided over by Moyeenul Islam Chowdhury, J directed to dispose of the appeal by 20th June, 2013. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 181. ..

Category: Criminal Law, Women and Children | Date: 9 Mar, 2014 | Hits: 4

Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)

....tted by the petitioner in connection with releasing the goods. 9. The Rule is not opposed by the respon­dents by filing any affidavit-in-opposition. However, Mr. SM Moniruzzaman, the learned Deputy Attorney-General submits that since the goods        ...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ......tioner in connection with releasing the goods. 9. The Rule is not opposed by the respon­dents by filing any affidavit-in-opposition. However, Mr. SM Moniruzzaman, the learned Deputy Attorney-General submits that since the goods          &nbs...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ..

Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8

SM Deen Islam Vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)

....issue a fresh order in strict compliance of law, if so desires. There will be no order as to costs. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 34.     ......issue a fresh order in strict compliance of law, if so desires. There will be no order as to costs. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 34.     ......n making both the Rules absolute declaring the impugned orders to have been passed without any lawful authority those need to be struck down. 11. Ms. Nusrat Jahan, the learned Assistant Attorney-General, appearing on behalf of respon­dent-government submits that pursuant to the complaint so......issue a fresh order in strict compliance of law, if so desires. There will be no order as to costs. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 34.     ..

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