Home : Supreme Court of Bangladesh

1

First Appeal 38/2020
(First Appeal 38/2020)

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Uploaded on : 22-SEP-26

Agrani Bank Limited (now PLC) Vs. M/S Yanbar Agro Products Industries, Dhaka

Ratio 3: Deterioration or destruction of secured goods does not, by itself, establish negligence or breach of duty by the lender. A claimant seeking compensation must prove the specific legal or contractual duty owed by the lender, the particular breach thereof, the direct causal connection between that breach and the loss, and the legally recoverable quantum of such loss. Where the borrower retained physical possession and control of the goods, sections 151 and 152 cannot be invoked merely because the lender held a security interest over them.

Ratio 4: A contractual allocation of risk concerning loss, damage or deterioration of secured goods is not rendered void under section 23 of the Contract Act merely because it operates to the disadvantage of the borrower, particularly where the borrower retained possession of the goods. Section 152 itself recognizes the relevance of a special contract. However, no contractual term can override a mandatory statutory duty or immunize a party from an otherwise established breach of such duty. The Blue Pencil Rule is a doctrine of severability and cannot be employed to rewrite the parties` contract or create a duty which the contract and law do not otherwise impose.

2

Civil Revision 5158/2023
(Civil Revision 5158/2023)

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Uploaded on : 22-SEP-26

Sree Roton Kumar Biswas and another Vs. Sree Dilip and others

Suit for declaration of title

3

Civil Revision 38/2026
(Civil Revision 38/2026)

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Uploaded on : 22-SEP-26

Haji Md. Jouynal Abedin Vs. Md. Shah Alam alias Shah Alom Howlader and others

Suit for declaration of title

4

Civil Revision 2313/2026
(Civil Revision 2313/2026)

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Uploaded on : 22-SEP-26

Md. Rowshan Khan Sagor Vs. Most. Gul Nahar Begum and another

Plaintiff filed a title suit for a decree of permanent injunction

5

Civil Revision 5879/2022
(Civil Revision 5879/2022)

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Uploaded on : 21-SEP-26

Md. Azibor Rahman and others Vs. Most. Hena Rahman and others

Suit for recovery of possession by evicting the defendants

6

Civil Revision 661/2025
(Civil Revision 661/2025)

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Uploaded on : 21-SEP-26

Din Islam Sikder Vs. Afroza Begum and others

Suit for Specific Performance of Contract

7

Civil Revision 22/2013
(Civil Revision 22/2013)

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Uploaded on : 21-SEP-26

Kartick Chandra Saha -Vs- Government of the People`s Republic of Bangladesh Represented by the Deputy Commissioner, Tangail and others

Absolute

8

Civil Revision 2261/2010
(Civil Revision 2261/2010)

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Uploaded on : 20-SEP-26

Subir Mondal and others- Vs- Sanjoy Mondal @ MoIllick

Discharged

9

Writ Petition 2108/2011
(Writ Petition 2108/2011)

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Uploaded on : 20-SEP-26

Md. Saiful Islam @ Pavel -Vs- Bangladesh represented by the Secretary, Ministry of Law

Discharged

10

Admiralty Suit 4/2018

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Uploaded on : 20-SEP-26

Midland Bank Limited Vs. M.V. KALAMATA TRADER and others.

Application is allowed in modified form.

11

Company Matter (TN) 512/2026

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Uploaded on : 17-SEP-26

Chittagong Eye Infirmary and Training Complex (CEITC) Vs. Imperial Hospital Limited and others.

Dismissed

12

Company Matter 167/2024

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Uploaded on : 16-SEP-26

Md. Shah Jahan Vs. RJSC and others

Disposed of

13

Company Matter (TN) 639/2026

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Uploaded on : 16-SEP-26

Divine Cold Storage Limited Vs. RJSC

Allowed.

14

Company Matter (TN) 639/2026

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Uploaded on : 16-SEP-26

Divine Cold Storage Limited Vs. RJSC

allowed

15

Company Matter 1916/2025

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Uploaded on : 16-SEP-26

Modhumoti Bank PLC Vs. RJSC

Allowed

16

Writ Petition 11082/2015
(Writ Petition 11082/2015)

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Uploaded on : 15-SEP-26

Md. Omar Faruque ……. Petitioner Vs. Bangladesh and others …Respondents

Absolute

17

Writ Petition 9286/2017
(Writ Petition 9286/2017)

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Uploaded on : 15-SEP-26

Govt. of Bangladesh represented by the Deputy Commissioner, Narsingdi, District- Narsinngdi. ……. Petitioner Vs. Md. Osman Mia being died his legal heirs. ……Respondents

Discharged

18

Writ Petition 8699/2015
(Writ Petition 8699/2015)

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Uploaded on : 15-SEP-26

Md. Golam Mostafa ……. Petitioner Vs. Govt. of Bangladesh represented by the Senior Secretary, Ministry of Public Administration, Bangladesh Secretariat, Ramna, Dhaka and others ……Respondents

Discharged.

19

Writ Petition 8128/2023
(Writ Petition 8128/2023)

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Uploaded on : 15-SEP-26

Jamuna Fertilizer company Limited Represented by the Managing Director ……. Petitioner Vs. Govt. of Bangladesh represented by the Secretary, Ministry of Labour and employment, Bangladesh Secretariat, Ramna, Dhaka. ……Respondents

Discharged

20

Writ Petition 7401/2024
(Writ Petition 7401/2024)

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Uploaded on : 15-SEP-26

Md. Jahidul Islam ……. Petitioner Vs. Govt. of Bangladesh represented by the Ministry of Law and Justice Division and others ……Respondents

Discharged.

21

Writ Petition 6429/2009
(Writ Petition 6429/2009)

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Uploaded on : 15-SEP-26

Md.Fazlul Karim and another ……. Petitioners Vs. Govt. of Bangladesh represented by the Secretary, Ministry of Educationand others ……Respondents

Discharged.

22

Writ Petition 4334/2009
(Writ Petition 4334/2009)

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Uploaded on : 15-SEP-26

Md. Muzammel Haque ……. Petitioner Vs. Govt. of Bangladesh represented by the Secretary, Ministry of Educationand others …Respondents

Absolute

23

Writ Petition (TN) 3241/2216
(Writ Petition 3241/2216)

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Uploaded on : 15-SEP-26

Kazi Mohammad Moazzam Hossain ……. Petitioner Vs. Govt. of Bangladesh represented by the Ministry of Law, Justice and parlimentary Affairs, Dhaka. ……Respondents

Discharged.

24

Writ Petition 2339/2025
(Writ Petition 2339/2025)

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Uploaded on : 15-SEP-26

Md. Tariqul Islam ……. Petitioner Vs. Govt. of Bangladesh represented by the Secretary, Ministry of Power Energy and Mineral Recouse, Ramna, Dhaka and others …Respondents

Absolute

25

Writ Petition 2327/2022
(Writ Petition 2327/2022)

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Uploaded on : 15-SEP-26

Md. Nasir Uddin ……. Petitioner Vs. Govt. of Bangladesh represented by the Secretary, Ministry of Law, Justice and parlimentary Affairs, Bangladesh Secretariat Building, Ramna, Dhaka and others. …Respondents

Discharged

26

Writ Petition (TN) 3241/2016
(writ petition)

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Uploaded on : 15-SEP-26

Kazi Mohammad Moazzam Hossain ……. Petitioner Vs. Govt. of Bangladesh represented by the Ministry of Law, Justice and parlimentary Affairs, Dhaka. ……Respondents

Kazi Matter

27

First Misc Appeal 60/2026
(First Misc Appeal 60/2026)

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Uploaded on : 15-SEP-26

SQ Birichina -Versus- Mercantile Bank PLC, Gulshan Branch, Gulshan, Dhaka and others

This First Misc. Appeal is dismissed.

28

First Appeal (TN) 283/2019
(First Appeal (TN) 283/2019)

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Uploaded on : 15-SEP-26

Jannatul Ferdous -Versus- Samina Sabiha (Ria) and others

This First Appeal is allowed.

29

Criminal Revision 1754/2023
(Criminal Revision No. 1754/2023)

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Uploaded on : 15-SEP-26

Md. Mofiz Ali ...Convict-Petitioner. -Versus- The State and another ... Opposite Parties.

The Rule is disposed of

30

Criminal Revision (TN) 3303/2019
(Criminal Revision No. 3303/2019)

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Uploaded on : 15-SEP-26

Md. Wali Ullah Patowari ...Convict-Petitioner. -Versus- The State and another ... Opposite Parties.

The Rule is disposed of

31

Criminal Revision 249/2025
(Criminal Revision 249/2025)

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Uploaded on : 15-SEP-26

Most. Rubina Yeasmin ... Convict-Petitioner -Versus- The State and another ...Complainant-Opposite Parties

The Rule is discharged

32

First Appeal (TN) 2874/2019
(First Appeal (TN) 2874/2019)

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Uploaded on :

Niko Resources (Bangladesh) Limited -Versus- The People’s Republic of Bangladesh, represented by its Secretary, Ministry of Energy and Mineral Resources, Bangladesh Secretariat, Dhaka and others

The Rule is made absolute.

33

First Appeal 404/2013
(First Appeal 404/2013)

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Uploaded on : 15-SEP-26

Md. Bashir Miah Versus- Mst. Ajhara Akter Koli and others

This First Appeal is allowed.

34

Writ Petition 21054/2025
(Writ Petition 21054/2025)

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Uploaded on : 14-SEP-26

Auto Star Trade … Petitioner -Versus- Commissioner of Customs, Customs House, Mongla, Bagerhat, Bangladesh and others. … Respondents

Disposed of

35

Death Reference 53/2025
(Death Reference 53/2025)

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Uploaded on : 14-SEP-26

The State ..... petitioner -Versus- Md. Hitu Sheikh alias Etu Sheikh ..... condemned-prisoner

In view of the discussion made hereinabove, the reference is accepted. The judgment and order of conviction and sentence of death passed by the Tribunal is hereby upheld. Accordingly, the criminal appeal is dismissed and the jail appeal is disposed of. But in the evidence of witnesses, we find that the defence very casually cross-examined the prosecution witnesses which is very unwanted. The accused was charged with rape followed by murder which provides capital punishment. In such a case, if the accused is found unable to engage a competent Advocate to defend him, in that case the Court may on its own initiative can appoint an experienced Advocate to defend the accused.

36

Civil Revision 4319/1997
(Civil Revision 4319/1997)

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Uploaded on : 14-SEP-26

Government of Bangladesh and others -Versus- Afsaruddin Beg and others

A doubtful, unproved or legally infirm document cannot constitute the juridical foundation of title, and, in the absence of a prima facie title, an adverse entry in the record-of-rights, even if alleged to be erroneous, cannot ipso facto confer upon the plaintiff any declaratory or possessory right. Qui sentit commodum, sentire debet et onus (i.e., he who enjoys the benefit must also bear the burden) has no application to create a proprietary right where its legal source itself remains unproved.

37

Company Matter 1393/2026

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Uploaded on : 14-SEP-26

Nilima Yasmin and another Vs. Supermax Healthcare Ltd. and others.

Allowed.

38

Admiralty Suit (TN) 1393/2025

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Uploaded on : 14-SEP-26

JG Facility Management Limited Vs. The Registrar of Joint Stock Companies and Firms and others.

Allowed

39

Writ Petition 5238/2025
(Writ Petition)

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Uploaded on : 13-SEP-26

M/S Moushumi Traders, its Proprietor Md. Nazmul Hasan, son of Siraj Ullah Bhuiyan and others.-Vs-Judge, Artha Rin Adalat No. 1, Dhaka and others.

Discharged

40

Writ Petition 6819/2026
(Writ Petition 6819/2026)

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Uploaded on : 09-SEP-26

Md. Roman Bhoyan …..Petitioner -Versus- Bangladesh, represented by the Secretary, Ministry of Home Affairs, Government of the People`s Republic of Bangladesh, Bangladesh Secretariat, Ramna, Dhaka and others

Relating to passport of former Hon`ble Judges of the Supreme Court of Bangladesh

41

Income Tax Reference 123/2019
(Income Tax Reference 123/2019, 124/2019 and 125/2019)

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Uploaded on : 09-SEP-26

The Commissioner of Taxes, Taxes Zone-1, Chattagram vs Confidence Cement Ltd., Chattagram

The first question was decided based on the non-obstante clause of sub-section (1) of section 82C of the Income Tax Ordinance, 1984. Tax deducted at source (TDS) under section 53 of the Ordinance, on the import of goods by an industrial undertaking as raw materials for its own consumption (such as a cement factory), shall be assessed as regular source of income instead of under section 82C. Conversely, TDS under section 52 read with rule 16 shall be assessed under section 82C of the Ordinance. The second question was decided on the basis that the reduction and deletion of disallowances of claimed expenses, as well as the reduction of estimated sales are purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal.

42

Writ Petition 6604/2024
(Writ Petition 6604/2024)

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Uploaded on : 09-SEP-26

OnMobile Global Limited vs National Board of Revenue and others

The issuance of a notice under section 213 of the Income Tax Act, 2023 to revise the erroneous assessment order passed by the DCT, after the expiry of four years from the date of the order sought to be revised, is declared to have been issued without lawful authority and to be of no legal effect.

43

Writ Petition 6163/2008
(Writ Petition 6163/2008)

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Uploaded on : 09-SEP-26

Solar Television Mfg. Ltd. vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others

The Customs, Excise and VAT Appellate Tribunal is required to dispose of an appeal by passing such order or orders as it deems fit upon consideration of the merits of the case, thereby confirming, modifying, or annulling the decision or order appealed against. The order of the Tribunal, dismissing the appeal for default, is hereby declared to have been passed without lawful authority and hence, is of no legal effect.

44

Writ Petition 2508/2026
(Writ Petition 2508/2026)

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Uploaded on : 09-SEP-26

Engineer Md. Mohosin vs Commissioner of Taxes, Taxes Zone-1, Chattogram and others

The legislature intends for a person to be given a fair opportunity to defend him or herself before any decision is made that negatively impacts his or her rights, property, or status. The person must be given a genuine opportunity to present his or her side of the story, submit evidence, and challenge or cross-examine the evidence brought against him or her. A court must fix a date that gives the defendant reasonable and sufficient time to prepare his or her defense and travel to the court. Therefore, the matter is remanded back to respondent No. 1 for a rehearing. This will afford the petitioner a meaningful opportunity to be heard and to adduce further evidence, if any.

45

Writ Petition 1671/2021
(Writ Petition 1671/2021 and 1672/2021)

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Uploaded on : 09-SEP-26

BSRM Steels Limited vs Commissioner of Taxes, Large Taxpayer’s Unit (LTU), Dhaka

The first issue was decided on the basis that the disallowance of expenses from the profit and loss accounts and the manufacturing and trading accounts are purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Commissioner of Taxes in disposing of the revisional application under section 121A of the Ordinance. The second issue was decided based on the non-obstante clause of sub-section (1) of section 82C of the Income Tax Ordinance, 1984, The business income of the petitioner was classified correctly by the DCT based on deduction of tax at source for recovery of minimum tax under section 82C of the Ordinance. As such, the Rules in above two writ petitions are hereby discharged.

46

VAT Appeal 76/2015
(VAT Appeal 76/2015)

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Uploaded on : 09-SEP-26

Kaniz Fatema vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others

We are of the view that the redemption fine should be aligned with the rationalized standard deemed reasonable by the Legislature and subsequently codified in the Finance Act, 2014. Accordingly, respondent No.4 is directed to modify the redemption fine and fix it at 50% of the actual evaded VAT amount in place of an astronomical amount.

47

Income Tax Reference 582/2019
(Income Tax Reference 582/2019)

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Uploaded on : 09-SEP-26

IPCO Developments (Bangladesh) Limited vs The Commissioner of Taxes, Taxes Zone-6, Dhaka.

For the purpose of computing income or losses, as assessee must first have income under section 28 of the Income Tax Ordinance, 1984. From that income, allowable expenses shall be deducted under section 29 of the Ordinance, subject to certain circumstances where deductions are not admissible as provided under section 30 of the Ordinance. We find that the Tribunal was fully justified in upholding the rejection of the claim of business loss. The statutory mechanics of the Ordinance dictate that business deductions cannot be claimed against a non-existent revenue stream prior to the commencement of commercial operation.

48

Income Tax Reference 317/2018
(Income Tax Reference 317/2018)

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Uploaded on : 09-SEP-26

BBC Bangladesh Limited vs The Commissioner of Taxes, Taxes Zone-8, Dhaka

The disallowance of expenses from the profit and loss accounts is purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. We find no provision of law that allows for the determination of foreign currency invested as a “share money deposit” as income under section 28 of the Income Tax Ordinance, 1984. While the Tribunal is competent to decide all questions of fact and law and serves as the final arbiter of factual matters, the legal aspects were entirely ignored.

49

Income Tax Reference 316/2018
(Income Tax Reference 316/2018)

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Uploaded on : 09-SEP-26

BBC Bangladesh Limited vs The Commissioner of Taxes, Taxes Zone-8, Dhaka

The disallowance of expenses from the profit and loss accounts is purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. The second question was decided based on that we find no provision of law that allows for the determination of foreign currency invested as a “share money deposit” as income under section 28 of the Income Tax Ordinance, 1984. While the Tribunal is competent to decide all questions of fact and law and serves as the final arbiter of factual matters, the legal aspects were entirely ignored.

50

Income Tax Reference 303/2018
(Income Tax Reference 303/2018 and 304/2018)

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Uploaded on : 09-SEP-26

Zen International Limited, Dhaka vs The Commissioner of Taxes, Taxes Zone-10, Dhaka.

The first question was decided on the basis that the disallowance of expenses, including losses from burglaries, from the profit and loss accounts are purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. The second question was decided based on the principle that the estimation of commission receipts is also a factual matter unless proved otherwise with verifiable evidence. In the present case, the applicant received commissions from bKash Limited (a BRAC Bank subsidiary) which is supported by verifiable evidence. Hence, we are of the view that the Tribunal estimated the commission receipts without applying a judicial mind.