Judgment : Appellate Division Full List
Case Type
Case/Tender Number
Short Description

Case Number Parties Short Description
Laxmi Narayan Chowdhury
Md. Harun Fakir
In a suit for specific performance it is incumbent on the plaintiff not only to set out the agreement on the basis of which he sues in all its details, he must go further and plead that he asked the defendant No.1 specifically to perform the agreement pleaded by him but the defendant did not do so. It is the duty of the plaintiff to prove that he has been and is still ready and willing to specifically perform his part of the agreement. It was the legal obligation to the plaintiff that he was, since the date of the agreement for sale, continuously ready and willing to perform his part of the agreement. If he fails to do so, his claim for specific performance must fail.
Md. Kamal Hossain and others
Abdul Ahad and others
The trial Court as well as High Court Division in their judgments did not draw any such conclusion that plaintiff Azizan Bibi did not execute the kabla deed dated 23.10.1979, though it was the case of the plaintiff that defendant No.1 obtained her signatures on blank papers and created the kabla deed dated 23.10.1979 fraudulently. Since the plaintiff instituted the suit for cancellation of deed dated 23.10.1979, it is the duty of the plaintiff to prove that the sale deed was obtained fraudulently. None of the Court drew any conclusion that the plaintiff has been able to prove the allegation of fraud.
Since the Kabla deed dated 23.10.1979 was executed and registered, it is to be presumed that all the official acts were done accordingly.
The defendant Nos.1-2 instituted Title Suit No.1339 of 1981, in the 4th Court of the then Subordinate Judge, Dhaka against Government for declaration that the claim of the Government that the suit property is abandoned property was illegal and also for recovery of khas possession and the said suit was decreed on 02.03.1991 and upon execution of the said decree they took possession of the same. It was held by the Court of Settlement in Settlement Case No.80 of 1989 and 81 of 1989 dated 15.08.1995 that the property should not have been included in the list of abandoned properties and it ordered that the property was liable to be excluded from ‘Ka’ schedule of the abandoned building. The High Court Division was not justified in treating the said deed as void by assuming that the defendant appellants purchased the said land when the property was declared as abandoned property.
Haji Mohammad Kutubul Alam
Md.Gousuzzaman and others
The Civil Courts, subject to the provision of the law, have jurisdiction to try all suits of civil nature except the suit of which cognizance is either expressly or impliedly barred. Unless the relevant statute entails a provision expressly or indicates by necessary implication that the jurisdiction of the Civil Court is excluded to try the suit, the Civil Court has jurisdiction to try the suit. In this case, the plaintiff sought for declaration that the impugned deeds are void along with some other reliefs. Only Civil Court is authorised to declare whether a deed is fraudulent and void or not. It is settled principle that exclusion of jurisdiction of civil Court should not be readily inferred. The tests to be applied to decide whether or not the Civil Court has jurisdiction are as under:
(i) Is legislative intention of excluding jurisdiction of Civil Court explicit or clear by necessary implication?
(ii) Does the statute provide adequate remedy in case of grievance against the order made under the statute?
The moment a waqf is created, all rights of property pass out of the waqif and vest in the Almighty. The Mutwalli has no right in the property belonging to the waqf. His position is merely that of a superintendent or a manager. A Mutwalli has no power, without the permission of the Waqf Administrator to sell waqf property or any part thereof. Authority of giving permission of the waqf Administrator is not absolute. He must follow the provision of law, contents of waqf deed, jurisprudence build up in this regard and welfare of waqf estate. He cannot accord permission when it is apparent that such proposal for transfer may cause harm to waqf property itself, consequence of which is ultimate damage and destruction of the property and object of the waqf.
Mohammad Harun-Or-Rashid
Syed Jahangir Alam
The contemnor in the instant case Syed Jahangir Alam has certainly committed contempt of court which cannot be viewed with impunity. In a very dirty and spiteful manner he had uttered those venomous words which do not call for any shred of sympathy far off to purge the same.
This hypocritical attitude which is ugly underbelly towards a judge of the Apex Court baffles us. Lest it turns into a horrendous repetition and fails to deter the public at large let us nip this unhealthy trend in the bud.
Secretary, Bangladesh Textile Mills Corporation and others
Nasrin Sultana and others
Rule 42A does not give any authority to rehear an appeal under rule 31 of the Tenancy Rules, 1955 by the concerned Settlement Officer after publication of the final record-of-rights, as the such publication is conclusive evidence (rule 35) and thus, in the instant cases the Settlement Officer has acted illegally and without jurisdiction in re-hearing the appeals repeatedly.
Md. Abdul Hamid being dead his heirs: Md.Arju Hossain and others
Mst. Sara Khatun and others
It is now well settled that the High Court Division in revisional jurisdiction has got the jurisdiction to interfere with the findings of fact of the courts below, if it finds error apparent on the face of record.
Government of Bangladesh and another
Md. Nazrul Islam Biswas
The current charge given by a gazette notification cannot be termed or treated that the concerned officer will perform only day to day routine work, rather on the strength of such notification he has been vested all the administrative and financial power to be done in accordance with rules of business. Said current charge cannot be equated as a stop gap arrangement.
Uzzal Sarker
Kutub Uddin and others
From the evidence, it reveals that to defeat the right of the pre-emptor the alleged transaction was made showing exchange. The High Court Division measurably failed to appreciate this aspect and thus, miscarriage of justice has been occurred.
Kohinur Begum
Most Majeda Khatun and others
In the plaint it has been categorically stated that on 09.05.1981 the pre-emptor came to learn the sale of the suit property when the opposite party No. 1 disclose the same which was corroborated by the P.W-1, P.W-2 and P.W-3. Being informed the pre-emptor filed the Miscellaneous Case on 06.07.1981 which is very much within the period of limitation. In view of above we hold that the trial court as well as the appellate Court below was correct in holding that the suit was not barred by limitation.
The Government of the People’s Republic of Bangladesh, represented by the Secretary, Ministry of Labour and Employment and others
Mohammad Amirul Islam and others
In the instant case the contract between the parties is neither a constitutional contract nor a statutory or commercial contract and thus, there is no scope to enforce any terms of the contract invoking writ jurisdiction and as such the writ-petition was not maintainable.
Sree Chandan Das
Sukhamoy Chakraborty and others
The ‘Sitakunda Shrine Committee’ cannot be termed or treated as a local authority or an autonomous body as the said body was not established by any law. It is a management committee of a private body, which is not performing any function in connection with the affairs of the Republic or of a local authority, as such the writ petition challenging the decision of the said private body is not within the ambit of local authority, which cannot be amenable in writ jurisdiction under Article 102 of the Constitution of the People’s Republic of Bangladesh and thus, the writ petition was not maintainable.
A.Y. Moshiuzzaman, Senior Advocate, instructed by Syed Mahbubar Rahman
Mr. Nozrul Islam Chowdhury, Senior Advocate, instructed by Ms. Madhu Maloti Chowdhury Barua
We have no hesitation to hold that the High Court Division has committed serious error and also travelled beyond its jurisdiction in re-hearing the Rule Nisi making the same absolute after recalling the earlier order of ‘disposed of the Rule’. We are sorry to say that this kind of gratuitous relief by the High Court Division is perversed one and highly regrettable.
Mr. Balayat Hussain, Advocate, instructed by Mr. Zainul Abedin
Mr. M. Ali Murtaja, Advocate, instructed by Ms. Mahmuda Begum
If we consider the above propositions of law in regard to the filing of petition of complaint through an attorney and the attending facts and circumstances of the present case, then we have no hesitation to hold that in filing the complaint by the attorney no illegality has been committed and the learned Magistrate rightly took cognizance into the case against the accused petitioner having complied with the relevant provision of law.
Niko Resources (Bangladesh) Ltd
Professor M. Shamsul Alam and ors
Now, conceptually it is possible to draw a sharp line that none would be spared, how high so ever, when there is corruption in whatever manner and wherever that has been committed.
Dr. Muhammad Yunus
The Commissioner of Taxes, Zone-06, Dhaka
Regarding imposition of gift tax on the Professor Muhammad Yunus Trust and Yunus Family Trust the Hon’ble Appellate Division held as under:
“Fortified with the decisions and the discussions as made above, we are of the view that the High Court Division rightly held that the assessing officer (Extra Assessment Commissioner of Taxes) and the appellate authorities below did not commit any illegality in imposing gift tax as contemplated under section 3 of the Gift Tax Act, 1990 and in rejecting the claim of exemption; because, in view of the provisions of the Gift Tax Act, 1990, the claim of exemption of the assessee-applicant does not have any legal basis.”
The State, represented by the Deputy Commissioner, Dhaka
AHM Fuad
From the impugned order it does not transpire that the High Court Division in granting bail to the accused has at all considered the provision of section 13 of the Ain, 2012; rather it shows that the High Court Division has considered some inconsequent issues and disposed of the matter as if it had dealt an application for bail under the provision of the Code of Criminal Procedure.
Bangladesh Textile Mills Corporation (BTMC), represented by its Chairman
Mst. Delwary Begum being dead her heirs: (1) Mokhlesur Rahman and others
In view of the above provisions of law, there is no scope to challenge the order of nationalization, notified in the gazette by the Government and thus, suit is not maintainable.
Sree Porikshit Mondal being dead his heirs: 1(a) Janmojoy Mondol and another
Sree Paresh Chandra Biswas and others
The evidence adduced by the plaintiff does not show that he had taken any step(s) for registration of the unregistered bainanama within a period of 6(six) months. In view of the provision of section 17B(1) of the Act of 1908, it is our considered view that as the plaintiff failed to make registration of the bainanama within the period of 6(six) months from the date of commencement of the act and, that he failed to approach to the defendants within the said period to register the bainanama, we are of the view that the bainanama has become void in operation of the law.
Commissioner of Customs, Mongla Customs House, Khulna and another
M. M. Corporation a proprietary firm, owned by Mahbub Alam Chowdhury S.F. Chamber (1st Floor), Strand Road, Chattogram
The true import of the declaration made in the Finance Bill, 1999 under Section 3 of the Provisional Collection of Taxes Act, 1931 is that the imposition of supplementary duty and surtax as provided in Clauses 4 and 7 of the Finance Bill shall have immediate effect i.e. from the date of placement of the budget before the Parliament till it is passed by the Parliament.
The Government of Bangladesh, represented by the Secretary, Ministry of Education, Secondary and Higher Secondary Division, Bangladesh Secretariat, Dhaka and others Vs. Arifur Rahman and others
 The NTRCA is authorised to ascertain the number of vacant posts in the non-government educational institutions gathering information from the District Education Officer and it arranges both written and viva voce examination. The NTRCA is also empowered to publication of final result within thirty days from the date of holding viva voce examination and prepare a panel of successful candidates as per Rules. The NTRCA shall give registration within 90 days from the date of publication of results and also issue certificates to the deserving candidate for the purpose of appointment as teacher in the non-government educational institutions. The certificate issued in favour of a successful candidate by the NTRCA shall remain valid for three years only. Consequently, the certificate will lose its validity on expiry of three years from the receipt of certificate. No person shall be appointed as teacher in the non-government educational institutions if he is not registered or has not acquired certificate from the NTRCA. It is also evident that mere registration and receipt of certificate from the NTRCA will not confer an indefeasible right on a candidate to be appointed as teacher unless there is discrimination and arbitrariness regarding the filling up of vacancies. However, the recommendation by NTRCA by way of preparation and publication of a list of successful candidates should get respect it deserves.  We are of the view that although the NTRCA is not the appointing authority the certificates issued by it is essential for recruitment as teachers in the non-government educational institutions and the recommendation by NTRCA by way of preparation and publication of a list of successful candidates should get due consideration for appointment.  As per Rule 10 of Bidhimala 2006 the certificates issued by NTRCA in favour of the writ petitioners are valid for a period of three years and after expiration of the validity period, the writ-petitioners would not be entitled to get appointment on the basis of time expired certificates issued earlier in favour of them. In the instant case it transpires from the record that the petitioners being successful in both the written and viva voce examination the final result was published on 27.11.2018 and they obtained certificates and according to Rule 10 of Bid himala 2006 the certificates issued in favour of them by the NTRCA have already lost their validity and as observed earlier by this Division that the NTRCA is not the appointing authority rather the concerned Managing Committee or Governing Body of the non-government educational institution is the appointing authority in case of recruitment of teachers in the non-government educational institutions. The appointing authority as an employer has a discretion to fill up all the posts or not. Therefore, the writ-petitioners are not entitled to be appointed as prayed for in the writ petition and the High Court Division did not commit any illegality in discharging the Rule and as such no interference by this Division is warranted in this regard.
The Director General, Directorate of Primary Education, Mirpur-02, Dhaka
Rahima Akter and others
In the instant case, the writ petitioners-respondents have failed to prove that they were legally appointed by the school authority and their names were recommended by the উপজেলা যাচাই-বাছাই কমিটি and, as such, no legal and vested right has been created in favour of the writ petitioners to get appointment in the nationalized primary school.
Md. Nasirul Alam and others (in C.P.No.762 of 2023)
Bakhteyar Ahmed and others (In C.P No.758 of 2023)
The Government of Bangladesh and others (In Both the cases)
In view of the Provision of Section 8(3)(Gha) of the ইট প্রস্তুত ও ভাটা স্থাপন (নিয়ন্ত্রণ) আইন, ২০১৩ the concerned Hill District পরিবেশ উন্নয়ন কমিটি has been assigned to select/fix designated area for establishment of brickfields.
Muntachir and others
Ruposhi Begum and others
If we consider the above propositions of law coupled with the attending facts and circumstances of the present case, in particular the pre-emptor Arif Miah is a co-sharer in holding No.459, we are of the view that the High Court Division did not commit any error in allowing the partial pre-emption as the same is permissible in law.
Shamim Uddin
The State
It is true that the said two eye witnesses were examined by the investigating officer after long lapse of time of the alleged occurrence. But it cannot be a sole ground to discard their evidence on the plea of belated examination by the investigating officer.
Bangladesh, represented by the Secretary, Ministry of Finance, Bangladesh Secretariat, Ramna, Dhaka-1000 and others
Deshbandhu Sugar Mills Limited, represented by its Managing Director, Kawadi, Charsindur, Palash, Narisingdi, Corporate Office: House No. 59, Road No. 27, Block No. K, Banani, Dhaka-1213
In view of the above Bidhimala there is no scope to issue any bonded warehouse license in favour of writ petitioner, particularly the home consumption bonded license. Because the writ petitioner does not fall within the category as mentioned in Bidhi 4(ক)-4 (ঙ).
The President, Customs, Excise and Vat Appellate Tribunal, BTMC Building, 7-9 Kawran Bazar, Dhaka-1215 and others
Chattala Industries Limited
When the intention of the legislature is clear, no consideration of expediency or possibility of abuse can be allowed to deviate from the natural consequences following the correct interpretation. Thus, the Court has no jurisdiction to exercise its discretion beyond the scope of law.
University of Dhaka represented by the Vice-Chancellor and another
Hafez Mohammad Jalaluddin Chy. and others
If we consider the facts and circumstances of the present case in the light of the above proposition of law then, we have no hesitation to come into a definite finding that the writ-petitioner, in fact, has been terminated from the service in the garb of clause-2 of the appointment letter.
Bangladesh Fire Service and Civil Defence, Fire Service and Civil Defence Directorate, 38-46 Kazi Alauddin Road, Fulbaria, Dhaka-1000, Represented by its Director General
The Committee for Protection of Monthon Pond, Rangpur, Repr. by its Member Palash Kanti Nag, son of Babul Nag, of Village-Rothbari, Rangpur Sadar, District- Rangpur and others
Upon a plain reading of section 6(Uma) it is clear that notwithstanding anything contained in any other law for the time being in force, the nature of a waterbody cannot be changed under any other circumstances by earth filling except for indispensable national interest (অপরিহার্য জাতীয় স্বার্থ)।
Government of the People’s Republic of Bangladesh, represented by the Secretary, Ministry of Land, Bangladesh Secretariat, Dhaka and others.
Md. Abdul Malek and others.
We are of the view that the decision of competent court of civil jurisdiction shall be final in the case of declaration of title and confirmation of possession as well as classification of the land and the High Court Division under writ jurisdiction cannot sit as an appellate forum against the judgment and decree passed by the High Court Division in civil jurisdiction and if does so that will amount to abuse of the process of law which will create multiplicity of proceedings as well as chance to arrive at a conflicting decision.
The Chairman, National Board of Revenue, Dhaka and others.
Rahim Steels Mills Co.(Pvt) Ltd. and another.
The encashment certificates only shows that the transactions regarding encashment of foreign currencies have been reported to Bangladesh Bank which in our opinion cannot be treated as repatriation through Bangladesh Bank. It may be mentioned here that the writ-respondent no.5 vide memo dated 11.04.2002 asked the petitioners to furnish the documentary evidence that the foreign currencies against the ‘deemed export’ in question was repatriated through Bangladesh Bank. But the petitioners only submitted encashment certificates to the respondent no.5 vide letter dated 15.04.2002. There are no proceed realization certificates in support of said ‘deemed export’ which amply proves that the claimed ‘deemed export’ do not come within the ambit of Section 3(2) of the VAT Act, 1991 and Rule 31 of the VAT Rules, 1991. In the aforesaid transactions the respondent-writ petitioners as a local supplier supplied the construction materials to the local contractors on receipt of foreign currencies locally as per instructions of the locally floated tender. The goods were not shipped abroad against master Letter of Credit or any internationally accepted export documents. Consequently, the respondents failed to submit any proceed realization certificates against the claimed ‘deemed export’. Mere encashment certificate cannot be treated as proceed realization certificate.
Bangladesh Rural Electrification Board (BREB)
Bangladesh Energy Regulatory Commission (BERC), represented by the Chairman, Dhaka and others
While considering the question whether the arbitral procedure prescribed in the agreement for reference to a named arbitrator can be ignored, it is also necessary to keep in view of Section 43 of the Arbitration Act, 2001 which provides that an arbitral award may be set aside by the court if the composition of the arbitral tribunal or the arbitral procedure was not in accordance with the agreement of the parties. The legislative intent is that the parties should abide by the terms of the arbitration agreement if the arbitration agreement provides for arbitration by a named Arbitrator, the court should normally give effect to the provisions of the arbitration agreement.
Sajjad Hossain
Md. Lutful Hasan and another
It is pertinent here to mention that Section 561A of the Code of Criminal Procedure do not empower the High Court Division to grant bail to a convict prisoner for the purpose of filing appeal. Though the power of the High Court Division under Section 561A i.e. the inherent power is very wide but it is a Rule of practise that it will only be exercised in exceptional circumstances and the main goal and purpose of this special extraordinary power is to save the litigant people from the agony of the abuse of the process of the court and also is intended to do substantial justice and at the same time it cannot be invoked in respect of any matter covered by the specific provision of the Code of Criminal Procedure, so that the ordinary course of justice be obstructed or diverted.
Grameenphone Ltd., represented by its Deputy General Manager and others
Bangladesh Telecommunication Regulatory Commission, represented by its Chairman, IEB Bhaban, Ramna, Dhaka-1000 and others
We consider it proper to observe that even though there is no universally accepted definition of natural resources, they are generally understood as elements having intrinsic utility to mankind. They may be renewable or non-renewable. They are thought of as the individual elements of the natural environment that provided economic and social services to human society and are considered valuable in their relatively unmodified, natural form. A natural resource’s value rests in the amount of the material available and the demand for it. The latter is determined by its usefulness to production. Natural resources belong to people but the State legally owns them on behalf of its people and from that point of view natural resources are considered as national assets, more so because the State benefits immensely form their value. The State is empowered to distribute natural resources. However, as they constitute public property/national asset, while distributing natural resources, the State is bound to act in consonance with the principles of equality and public trust and ensure that no action is taken which may be detrimental to public interest.
Director General, Bangladesh Agricultural Research Institute (BARI), Joydebpur, Gazipur
Md. Mustafizur Rahman, Joint Director (Administration)(current charge), (Dismissed), Bangladesh Agricultural Research Institute (BARI), Joydebpur, Gazipur and attached to Bangladesh Agricultural Research Council (BARC), Farmgate, Dhaka and others
We are in agreement with the findings of the High Court Division that the impugned order of dismissal cannot be treated as ‘Board’ decision due to quorum non-judice.
National Board of Revenue, represented by its Chairman, Segunbagicha, Dhaka and others
Basic Dredging Company Limited, represented by its Managing director Mr. Md. Saiful Islam, 18 Kamal Ataturk Avenue, Banani, Dhaka and another
By now it is settled that when there is a statutory provision to avail the forum of an appeal against an adjudication order passed by the concern Customs Official then the judicial review under Article 102(2) of the Constitution bypassing the appellate forum created under the law is not maintainable.
The State Vs Nurul Amin Baitha and another
Converting the conviction under Section 11(Ka) read with Section 30 of the Nari o Shishu Nirjatan Daman Ain, 2000” (The Ain), the special law to one under section 302/34 of the Penal Code.
Shamsu Habib alias Biddut and three others vs. The State
 The prosecution has miserably failed to prove a compact chain of circumstances starting from the calling for the victim by accused Biddut after 4:30 p.m. until throwing of the dead body of the victim by the side of the railway line at 3:00 a.m. on 28.01.1997, to connect the accused persons with the killing of the victim and in every chain of circumstances, there was break in the link of the other chain and accordingly the prosecution failed to prove the charge brought against the accused persons either under Sections 302/34 or 302/109 of the Penal Code. Consequently, the accused persons are entitled to be acquitted of the charge brought against them.  It is established principle of law that a judgment of the apex Court is final on both questions of law and of fact. It is precedent for itself and for all the Courts subordinate to it and the finality of the judgment cannot be impinged on. In the case in hand leave was granted in Review Petitions and thereafter criminal appeals were filed which are now under consideration in the instant judgment. As per provision of Article 105 of the Constitution of the People’s Republic of Bangladesh and Order XXVI of the Supreme Court of Bangladesh (Appellate Division) Rules, 1988 this Division is competent enough to reconsider or interfere with its earlier decision to prevent abuse of its process and to cure gross miscarriage of justice.  It has already been elaborately discussed in previous paragraphs how the prosecution miserably failed to prove its case. Due to the above stated facts, in our opinion, the conclusion reached by the Courts below as well as this Division by majority was not correct. On the basis of such scanty evidence, it should not have upheld the order of conviction of the appellants. The trial Court as well as the High Court Division and this Division by majority committed illegality misreading the evidence. In view of the reasons stated hereinabove, we are of the view that the judgment and order dated 10.09.2014 passed by this Division with majority view dismissing the appeals and thereby convicting the accused-appellants was not justified and, therefore, the same is reviewed and all the criminal appeals arose from the Criminal Review Petitions No.68, 73,74 and 89 of 2017are allowed.
S. Alam Beg Manufacturing Mills Ltd., Chattogram represented by its Director and others
Government of Bangladesh, represented by the Secretary, Ministry of Finance, Internal Resources Division, Bangladesh Secretariat, Dhaka and others.
Taxation is an unilateral decision of the parliament in exercise of its sovereign power. Every legislation is enacted with the object of public benefit and taxation law operates as tool of raising revenue to meet the expenditure of the Government as well as contributes in the development of the country which ultimately enjoyed by the mass people of country. Thus the intention of the legislature in enacting taxation law is to raise the revenue of the Government for public benefit. Furthermore, what is best in the national economy and in what manner and to what extent the fiscal policy is formulated, offered and implemented is ultimately to be decided by the Parliament.
..... Thus, from Section 2 (34) of the Ordinance, 1984 it transpires that the term “any income”, “profits or gains” as well as “loss of such income, profits or gains” are included in the definition of income. Therefore, as the term “loss of income or gain” is within the purview of income as such there is no reason to hold that the gross receipts is not within the purview of income as mentioned in Section 2 (34) of the Ordinance, 1984. ......
There are two methods of calculation of tax i.e. regular method of taxation and alternative method of taxation. Section 16 CCC is an alternative method of taxation under the caption “Charge of minimum tax”. In order to prevent tax evasion, defeat “Zero taxation”, decrease tax inequality among corporate taxpayers (some company pay tax and others do not, there becomes an uneven tax treatment amongst them) as well as to ensure revenue adequacy, the concept of Alternative Minimum Tax (AMT) has been introduced in many countries around the world where taxpayer requires to pay a minimum amount of tax if tax liability under regular method falls short of a minimum amount of tax. Bangladesh as a member of global tax community adopt this modern concept of charging alternative minimum tax. In calculating tax liability under Section 16 CCC any tax paid in advance, at source or under Section 74 is duly given credit. Moreover, when any income of a taxpayer falls under the ambit of final settlement of tax liability under Section 82 C that income does not come within Section 16 CCC. So, there is no space for double taxation under impugned Section 16 CCC. The ultimate object and purpose of the taxation law is to increase revenue for smooth running of the economy as well as to prevent tax evasion as such Section 16 CCC is fully consistent with the purpose and objective of the Ordinance, 1984 and also in line with globally recognized tax practice.
Bangladesh Council of Scientific and Industrial Research (BCSIR), represented by its Chairman
G.R.M. Astaq Mohal Khan and others
It should be borne in mind that a cardinal principle of construction is that it must be presumed that the legislature does not use any word unnecessarily or without any meaning or purpose. As such no word in a statue should be treated as surplusage or redundant.
The Office of the Controller General of Accounts, CGA Building Shegunbagicha, Dhaka and others
Omar Faruque and others
If we consider the present case in the light of the above proposition of law then we have no hesitation to come to a definite conclusion that no legal right has been created in favour of the writ petitioners to get appointment though they are the successful candidates.
Government of Bangladesh and others
Kazi Mofizul Haque and others
Upon consideration of the facts and circumstance of the present case coupled with the above propositions of law, we have no hesitation to hold that the High Court Division committed grave error in making the Rule absolute directing the writ-respondents-appellants to give promotion to the writ-petitioners-respondents amending the relevant Rules with retrospective effect within a period of 60 (sixty) days from the date of receipt of the judgment and also pay them the arrear salary and other benefits.
Mohammad Khorshed Alam alias Md. Khorshed Alam
The State and another
Since the complainant by swear in an affidavit before the Tribunal asserted that the concerned police officer refused to accept her complaint and the Tribunal has also been satisfied about the said assertion, in our view, there is no legal necessity to make an inquiry into the said issue afresh, i.e. whether the complainant went to the police station and he/she was refused by the police before submitting the complaint before the Tribunal. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . The word “অভিযোগ অনুসন্ধানের জন্য” as contemplated in section 27 (1 ka) is very significant. It means that an inquiry should be done on the allegations brought against an accused. It does not mean that inquiry should be done to ascertain whether the complainant went to the police station and he/she was refused by the police.
Milon @ Md. Milon and another
The State
In this particular case, P.Ws-3,5,6 and 7 in their respective dispositions and cross-examinations categorically stated that in presence of the village peoples Rabiul alias Habul confessed his guilt in commission of the alleged offence. Further, statement of Rabiul was recorded in tape recorder cassette, material exhibit-VI. Defence did not put any suggestion to the said witnesses to the effect that at the time of making such statement by Rabiul, police personnel were also present. If we consider the evidence of said P.Ws coupled with the proposition of law as enunciated in the case of Nausher Ali Sarder and others vs. The State, then we are of the opinion that the extra judicial confession made by appellant-Rabiul has got evidentiary value and we can safely rely on the same in awarding conviction of its maker.
Shishubar Dhali being dead his hears: 1(a) Mrigangka Mohan Dhali and others
Chitta Ranjan Mondol and others
The guiding ‘Principle of Law of Inheritance’ under the Dayabhaga School of Law, which prevails in Bangladesh, is the doctrine of religious efficacy. Religious efficacy means capacity to confer special benefit upon the deceased person. Succession is the mode of devolution of property under the Dayabhaga system. The general Rule of inheritance is that once a property is vested upon any one, it will not be divested. But in case of Hindu woman, getting limited ownership in the property is contradictory to this general Rule as the property will revert back to the heir of the owner. Only in case of Stridhan property, it reverts back to the nearest heir of the female who is the owner of that property. It is to be noted that succession of the ‘Stridhan property’ is held absolutely by a female. The word Stridhan is derived from the term ‘Stri’ which means woman and ‘Dhan’ which means property. A Hindu woman may acquire property from various sources. She may acquire property through gifts, inheritance as well as her own skill and labor.
Md. Saifuzzaman Chowdhury
Secretary, Ministry of Law, Justice and Parliamentary Affairs and others
The impugned proceeding against the petitioner has been initiated by the Collector and Deputy Commissioner, Chattogram within its jurisdiction, i.e. in view of the relevant provision of Stamp Act,1899 and thus, there is neither violation of the Registration Act nor the Stamp Act.
Bangladesh represented by the Secretary, Ministry of Education, Bangladesh Secretariat, Dhaka and others
Char Elisha Junior High School and others r Elisha
Further, since no vested and legal right have been created in favour of the writ petitioners, thus there is no scope to hold that the petitioners have legitimate expectation to be enlisted in MPO.
Chairman, Rural Electrification Board, Khilkhet, Dhaka
S.M. Sanoar Hossain and others
The principal of natural justice demands that authority concerned is required to evaluate/assess the reply judiciously and then take a decision.
Midland Bank Limited
Nasima Aktar and others
In view of the liabilities as fixed in the above law, the guarantor judgment-debtor has no authority to file any application before the Artha Rin Adalat to set aside the order amending the schedule of the property in execution case as it has been done at the instance of principal judgment-debtor.
Kabir Ahmed being dead his heirs 1(a) Mahmuda Khatun being dead her heirs: Noor Mohammad and others
Mahohar Ali and others
it is a cardinal principle of law that plaintiff has to prove his own case and he cannot be entitled to get a decree on the weakness of the defendant(s), if any. The burden lies on the plaintiff to prove his case and he must succeed on his own strength only and not at the weakness of the adversary.
The Commissioner of Customs, VAT and Excise, Agrabad Commercial Area Chattogram and others
Abul Khair Steel Mills Limited (U-2), BSCIC Road, Charipur, Feni.
There seems no plausible way to conclude that Section 79 is referring to Ex-Bond document and consequently it is clear that the value of goods and the rate of duty shall be the one prevailing at the time of presenting the In-Bond Bill of Entry and not the Ex-Bond Bill of Entry document and once the In-Bond Bill of Entry is submitted any subsequent development in case of determination of value or any redetermination of rate of duty or taxes, shall not affect the value of the concern goods or the rate of duty for the purpose of payment of duties and charges.
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