Publication


WRIT/TAXATION:

We are pleased to announce that judgement of writ Petition between Laugfs Gas(Bangladesh) Ltd. Vs. The President, The Taxes Appellate Tribunal was reported this year in Manupatra.

The Divisional bench comprising Hon'ble Mr. Justice Muhammad Khurshid Alam Sarkar and Hon'ble Mr. Mohi Uddin Shamim, J heard the matter. We have successfully represented Laugfs Gas (Bangladesh) Ltd. The case confirms that judicial review can be an alternative remedy where no appeal lies against the order in taxation matter. The judgement was delivered by Hon'ble Mr. Justice Muhammad Khurshid Alam Sarkar. The judgment can be found here LEX/BDHC/0006/2023 

 

Civil Revision: on the rejection of an application for removal of the Chairman of the Arbitral Tribunal under section 15(2) of the Arbitration Act, 2001.

We are pleased to announce that, the judgment delivered in the Civil Revision between Metro Homes Limited Vs.  Umee Kulsum and Ors were reported this year in Manupatra. Our Chambers' lawyers appearing on behalf of the Respondents/Defendants in the Civil Revision, arising from the Arbitration Miscellaneous Case No. 59 of 2021, wherein the learned District Judge upholding the submissions made by our Chamber's lawyers had dismissed the Misc Case; for appointing a new Chairman of the Arbitral Tribunal, due to the grounds that the Case (Arbitration) was at the "stage of passing award so there has been no reason to remove the chairman of the Arbitration Tribunal")

The Hon'ble High Court in the Civil Revision, following perusal of all documents, Orders from the Arbitral Tribunal, and submissions of the learned counsels, observed that as the opposite Parties had arrived at a "consensus" with the learned counsel for the petitioner and made a common submission to the effect that, "if a chairman is appointed replacing the incumbent one, then a time frame be given to the chairman to be nominated on the concurrence of the parties so that the arbitration proceedings can be started from the stage where it had finally been ended.", the Hon'ble Court was pleased to set aside the impugned Order dated 10.04.2022 passed by the learned District Judge, Dhaka in Arbitration Miscellaneous Case No. 59 of 2021 and make the Rule absolute.

Our Head of Chambers Mr. Mohammed Forrukh Rahman, Barrister along with other counsels of the Firm appeared before the Hon'ble Court on behalf of the Respondent/Defendant. The judgment is reported in the leading online law report Manupatra and can be found here LEX/BDHC/0006/2023 

Civil Revision: on the rejection of an application for appointment of arbitrator under section 12 of the Arbitration Act, 2001 in the absence of any arbitration clause in the agreement.

We are pleased to announce that, the judgment delivered in the Civil Revision between Mr. Mohammad Abdul Wahab Vs.  and Kashba Housing Private Limited and Ors. was reported this year in Manupatra. The Chambers lawyers have successfully represented the Appellant (Mr. Wahab) in an interesting matter involving the rejection of an application seeking the appointment of an Arbitrator by order of the Learned District Judge, where the agreement, concerning real estate disputes, executed between the Parties, did not include any such Arbitration clause as such, in the first place.

The Hon'ble High Court following perusal of all relevant laws, submissions, and pleadings by the learned counsels opined that "the learned District Judge upon misconception of law as well as upon misreading and misconstruing the total scenario of the dispute arose between the parties, rejected the application summarily, and as such, it has committed an error of law, in the decision occasioning failure of justice calling interference by this Court."

Our Head of Chambers Mr. Mohammed Forrukh Rahman, Barrister along with other counsels of the Firm appeared before the Hon'ble Court for the Petitioner. The judgment is reported in the leading online law report Manupatra and can be found here LEX/BDHC/0187/2022

Writ Petition: on whether "segregation" for the dual purpose of classification of HS Code is allowed, for a single "fully integrated machine" 

We are happy to announce that, the judgment delivered in the writ petition between G.A.B. Limited Vs. The Commissioner of Customs, Customs House, Dhaka, and Ors. was reported this year in Manupatra. The Chambers lawyers have successfully represented the Petitioner in a complex customs matter involving the importation of a consignment (single data processing machine) via L/C, identified under two HS Codes namely for (software and hardware) followed by the deviations and the dissimilarity of the HS Codes (from the final assessment report and the LC) resulting in dispute with the Customs Authority. The Hon'ble Court in this instance has interestingly observed an alternate forum in the name and form of the Import Trade Control (ITC) Committee empowered under chapter 8 of the Import Policy Order, 2015-2018 to adjudicate any dispute between importer (Petitioner) and the Customs Authority arising from an ITC classification or description of goods imported under the First Schedule of the Customs Act. The Hon'ble Court was also pleased to issued order to physically locate and identify the consignment under its present custodian, whilst maintaining status quo until a final determination is made by any concerned and relevant authority to whom either or any of the parties may refer the dispute at hand.

Our Head of Chambers Mr. Mohammed Forrukh Rahman, Barrister with external Counsel Mr. Abdullah Mahmood Hasan, Barrister, appeared before the Hon'ble Court for the Petitioner. The judgment is reported in the leading online law report Manupatra and can be found here LEX/BDHC/0047/2021

 

Writ Petition: Mediation under the Artha Rin Adalat Ain, 2003

We are happy to announce that, the judgement delivered in writ petition between Mohammed Ali Vs. Judge (Joint District Judge), Artha Rin Adalat, Chittagong and others were reported this year in Manupatra. The Chambers lawyers have successfully represented the respondent and argued before the Hon'ble court. The Hon’ble Court observed that “whether the provision of section 22(4) is mandatory or directory, the law is Well settled. When a particular law does not suggest any consequence of the non-compliance or any particular requirements, it is merely directory: …”

Our Head of Chambers Mr. Mohammed Forrukh Rahman, Barrister with Deputy head, Finance & Taxes Dept, Mr. Sheikh Abdullah, Advocate appeared before the court for the respondent. The judgment is reported in the leading online law report Manupatra and can be found here LEX/BDHC/0130/2019

Writ Petition: HC issued 6 point directive for misuse of electricity.

We are pleased to inform that the judgment delivered in the Public Interest Litigation (PIL), Human Rights and Peace for Bangladesh (HRPB) Vs. Government of Bangladesh and Ors. was reported this year in Manupatra. The Chambers’ lawyers from the Supreme Court team were present as Hon'ble High Court, whilst basing its decision from past a judgment in a similar matter, observed the importance of conservation of electricity and prevention against its misuses thereof.

In addition, the Hon'ble Court was also pleased to issue a six (6) point directive in this regard, namely as follows:

  1. "It is the duty of every citizen to be cautious about the use of electricity and be on guard so that it is not misused
  2. Some decree of austerity is to be maintained in the use of power/electricity and under no circumstances should there be any wastage.
  3. The clubs concern should have their power generating system. However, there is no bar in playing tennis but one must be on guard so that consumption of electricity in any manner is not misused or wasted.
  4. Electricity theft has to be reduced by applying technical solutions such as tamper-proof meters.
  5. Managerial methods such as inspection and monitoring in the clubs on a regular basis is necessary so as to prevent misuse of electricity and reduce the consumption.
  6. Energy saving bulbs should be used in the clubs and public places."

The Hon'ble High Court without any order as to costs had issued the Rule be made absolute-in-part with the observations made in the body of the judgment. The judgment is reported in the leading online law report Manupatra and can be found here LEX/BDHC/0566/2011.

Writ Petition: on the absorption of the petitioner (govt. employee) in the (then) newly formed Dhaka Power Distribution Company Limited (Public Limited Company) to his original post in accordance with the Surplus Public Servants Absorption Ordinance, 1985.

We are pleased to announce that, the judgment delivered in the writ petition between Mr. Md. Moshiur Rahman Vs. The Govt. of Bangladesh and Ors. was reported this year in Manupatra. The Chambers' lawyers, Mr. SK Abdullah, representing the petitioner, Mr. Moshiur Rahman, a govt. employee holding the post of Sub-Assistant Engineer in the now-dissolved Dhaka Electric Supply Authority (DESA), has been successful in issuing a Rule Nisi from the Hon'ble High Court, for absorption of the petitioner in the (subsequently formed and currently active) Dhaka Power Distribution Company Limited, a Public Limited Company, registered under Companies Act, 1994 to his post of Sub-Assistant Engineer in accordance with the Surplus Public Servants Absorption Ordinance (Ordinance No. XXIV of 1985), 1985.

Following perusal of the writ petition, its annexures, affidavit in opposition filed by the respondent, and other materials on record placed before the Hon'ble Court, it was determined that the petitioner was in fact a 'surplus public servant' however, due to the material facts and circumstances of the present case, discharged the previous Rule Nisi issued without any order as to costs.

The judgment is reported in the leading online law report Manupatra and can be found here LEX/BDHC/0404/2019

Income Tax matter: Estimation of sell & rate of gross profit

Grameen Danone Foods Ltd Vs. Commissioner of Taxes reported in 6 CLR (HCD) (2018) 25. The Hon’ble Court observed as follows, “Moreover, it appears from the assessment order that the assessee is a Bangladeshi company, but the DCT, while estimating the sale as well as rate of gross profit, rejecting the assessee’s claim, estimated those considering only the sale and rate of gross profit of a renowned multinational company registered in Bangladesh, namely, New Zealand Dairy Products Bangladesh Limited, which is not proper…(Paras 21-22)

In the above context, the matter is sent back on remand to the Tribunal for deciding the appeal afresh in accordance with law considering all the aspects of the appeal after giving the assessee an opportunity to take additional grounds in appeal, to produce further documents, if so required.

The Tribunal is further directed to dispose of the appeal within ninety days from the date of receiving a copy of the Judgment…(paras 28 & 29).

The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984…(para 32)

Power & Energy: Gas Supply through dedicated line 150 psi 12- inch gas line

TM Textile and Garments Vs. Bangladesh reported in 6 CLR (HCD) (2018) 65,  70 DLR (2018) 409

The issues involved were that of a legitimate expectation of the Petitioner to keep its gas line dedicated & exclusive, denying any access to any other party as the Petitioner spent a significant amount of money for its construction. On the other hand TITAS claimed their excess gas in the pipeline which doesn’t belong to the Petitioner. The Hon’ble Court observed, “We do not find it necessary to proceed with an academic discussion on the legality of the impugned orders. We feel that justice would be best served if the Rule is disposed of with the direction upon all concerned to ensure the “approved gas supply and approved gas pressure” at all material times. No gas connection is to be provided to the other nine factories unless the “approved gas supply and the approved gas pressure” is ensured. The respondents are further directed to ensure strict compliance with the conditions set out in the aforesaid paragraphs in connection to the nine factories…(para 15)

Ship Finance and Jurisdiction of Admiralty court 

First Security Islami Bank Ltd vs MV Javed and others reported in 69 DLR (2017) 408 – a Landmark decision confirming jurisdiction of Admiralty court as opposed to Artha Rin Adalat.

CIB Report of Nominee Director and Share Transfer

S.M. Akbar and Another vs Bangladesh reported in 70 DLR(2018) 525 CLR(HCD)(2017) 307 & 23 BLC(2018) 126 . The Decision confirmed that prior permission of Lender is required before transfer of share. Otherwise, the name of the transferee will appear in CIB report. It is also decided that nominee director is also a director for the purpose of CIB Reporting.

Cheque Dishonour
Hasan Ali vs The State and Another reported in 4CLC(HCD)17 Whether other documents not related to cheque are required to be produced. The question is whether the trial court has judiciously applied its mind or not.

Freight and Charges
Maersk Bangladesh Limited vs Bangladesh reported in 4CLC(HCD)79. The collection of one person's freight brokerage developed out of trade practice and the distribution of the same is lawfully made by the Government. No legislation is necessary to regulate Government trade practice.

Negotiable Instrument
Abdul Mannan vs State and Others 21 BLC (2016) 402. It was  held that there was no bar in proceeding with a case under Negotiable Instruments Act while on the same matter, a Artho Rin matter is pending

Insurance Claim
Abdul Jalil & Others Vs. Judge, Artha Rin Adalat, 2nd Court, Dhaka & Another reported in 67 DLR 475 (In Artha Rin Execution case Bank needs to add Insurance Company as a party if claim remains unpaid)

LC Fraud (Hallmark case)
Alvi Spinning Mills Ltd & Others vs Govt of Bangladesh and others 19 MLR(HCD)277

Organisational Restructure
Md. Shamsuddin and 254 others vs Bangladesh 2 CLR (HCD) 523 :
Mr. Rahman successfully argued in favour of client as to the duty of Ministry of Establish while absorbing surplus employees. This was crucial argument taken as the ratio of the decision as the right to direct absorption has not been accepted.

International Trade
Freight Management and 16 others vs Bangladesh Bank 2 CLR (HCD) 586; 19 MLR (HCD)336: This is a landmark decision on Distinction between Master and House Bill of Lading and legality of House Bill for sea leg of the journey. Mr. Rahman successfully argued on the duties of the Carrier as opposed to freight forwarder under Foreign Exchange Regulations. Besides, Mr. Rahman successfully argued on the legality and confusion associated with circulation of two sets of title documents i.e. House and Master Bill of Lading for a single consignment.

Admiralty and Maritime claim
Marodi Services vs MV Swift Cro. in 2 CLR(HCD) (2014) 456: Chambers successfully represented its client in negotiation and reaching out of court settlement. The hon’ble court withdrawn the suit as per settlement terms and directed Central Bank to allow conversion of Takas into foreign currency upon submission of Chambers counsel

Arbitration (power plant)
BPDB vs. Summit Industrial & Mercantile Corporation Ltd & Others in 19 BLC(2014)284; 2 CLR(HCD) (2014)73: The Chambers successfully challenged the appointment of the arbitrator on the ground of Bias.

Tenancy
Dr. Moosa Bin Shamsher vs. Ayub Ali & Others 2 LNJ (2013) 1

CIB(Guarantor)
Anwar Cement Limited vs. Bangladesh Bank 65 DLR (2013) 97 The landmark decision on inclusion of the name of third party guarantor in the CIB report. The Chambers successfully argued on the legal position as the the guarantor as per Bank Company Ain 1991 and Bangladesh Bank Order 1972 and was successful in its submission that name of the third party guarantor may appear in the CIB report however this will not stop them from taking loan from Bank.

Natural justice
Amjad Hossain vs. Bangladesh Bank 17 BLC (HC) 188. This is a important decision on right to fair hearing principles. The Chambers successfully argues on the exception to such right in a suitable circumstances.

Natural justice
Amjad Hossain vs. Bangladesh Bank 41CLC(HCD)2012

CIB (Guarantor)
Anwar Cement Limited vs. Bangladesh Bank 40CLC(HCD) 2011


COVID-19 MANAGING RISK: TRADE 

  • Possible breach and compensation claim against the seller for the delay in supply
  • Possible breach and compensation claim by the buyer
  • Breach of carriage contract and other contracts
  • Employment disputes.

Solution:

  • If the contract provides, reliance on force majeure clauses in the proforma Invoice/sales contract and other contracts, is possible. If contract does not provide for such clauses it may not be implied into the contract.
  • Alternatively, it may be possible to rely on the principles of frustration of contract due to impossibility of performance.
  • Possible impact on Loan: Reliance on Bangladesh Bank Circular no. 05/19 of BRPD or any amendment thereof or any possible new circular may be possible, allowing reschedulement of loan.
  • Insurance Arrangements: Need to check whether insurance policy covers such situation.
  • Labour law: Layoff allowing payment of reduced salary etc & if the situation demands in extreme cases, retrenchment under labour law and/or unpaid long leave may be considered.
  • Carriage contract: Exclusion of liability for Act of God may be relied upon.

COVID-19 MANAGING RISKS: SUPPLY CHAIN AND TRADE 

Our COVID-19 Taxation, Finance, Shipping, Commercial, DR Practice Group prepared a bulletin on COVID-19 Managing Risks-Supply ChainIt covers the key risks factors and the benefits of managing such risks.

COVID-19 MANAGING RISKS: TAXATION

Our COVID-19 Taxation, Finance, Shipping, Commercial, DR Practice Group prepared a bulletin on Managing Risks: Taxation. It covers the key risks factors and the benefits of managing such risks.

COVID-19 MANAGING RISKS: FINANCE 

Our COVID-19 Taxation, Finance, Shipping, Commercial, DR Practice Group prepared a bulletin on Managing Risks: Finance covering summary of circulars of Bangladesh Bank.

 

For more information on COVID-19: MANAGING RISKS click News and Events. Your also like to follow our Blog posts on this issue.

Chambers & Partners Practice Guide 

    • Investor-State Arbitration 2025: The Firm’s specialized in-house lawyers are delighted to be contributors and co-authors for the Chambers and Partners Practice Guide for “Investor-State Arbitration 2025” in Bangladesh. Our commentary on this sector provides expert insights into the legal intricacies of the complex investor-state dispute settlement (ISDS) landscape, including but not limited to the national regulatory framework, protections under Bilateral Investment Treaties (BITs), foreign investors’ legal risks, cross-jurisdictional issues, dispute resolution mechanisms, and the enforcement of arbitral awards. To read our overview for detailed expert commentary on the legal issues around Investor-State Arbitration 2025. Please click here for more details. The complete Practice Guide of the Chambers is available for review at this link.

USA Today

The Daily Star

  • SAARC Arbitration Council

BIAC

Chambers & Partners Practice Guide 

    • Aviation: Finance & Leasing: The Firm’s specialized in-house lawyers have recently contributed and co-authored Chambers and Partners Practice Guide for  “Aviation: Financing and Leasing” for the first time in Bangladesh. Our commentary on this sector provides expert insights into the legal intricacies of the burgeoning aviation sector in Bangladesh, including but not limited to the industry’s regulatory authorities, framework, foreign lessors’  legal risks, cross-jurisdictional issues, dispute resolutions, international laws and treaty provisions and more. Please click here for more details.
    • Oil, Gas and Transition to Renewable: The Firm’s specialized in-house lawyers are delighted to be contributors and co-authors for Chambers and Partners Practice Guide for Oil, Gas and Transition to Renewable Practice Guides in Bangladesh. Our commentary on this sector provides expert insights into the industry’s regulatory authorities, companies’ legal risks, cross-jurisdictional issues, and more. To read our overview for detailed expert commentary on the legal issues around Oil, Gas and Transition to Renewable Energy, please click here for more details.
    • International Arbitration: The Firm’s specialized in-house lawyers are delighted to be contributors and co-authors for Chambers and Partners Practice Guide for International Arbitration in Bangladesh. Our commentary on this sector provides expert insight covering the current legal landscape of arbitration laws in Bangladesh and beyond. To read our overview for detailed expert commentary on the legal issues around International Arbitration in Bangladesh, please click here for more details.

SCMA

Mondaq 

Mighlas International

    • “Preventing money laundering What should be the mechanism?” ( also published by the Daily Star)

Pace Law School, NY

    • “Crisis time drafting of commercial contracts” titled Article added in the Prestigious CISG Database in 2014 ( also published by the Daily Star)

UNCITRAL 

    • Event in Commemoration of World Fair Trade Day 2015 organised by Rahman’s Chambers. The Chief Guest, Hon’ble Mr. Justice AFM Abdur Rahman’s speech has been published on UNCITRAL’S website.

Book Launching Ceremony

“Rahman’s Chambers Journal”, a full compilation of 42 Articles over the past fifteen years (2006-2021) was launched at Zizzi Banquet Hall, Platinum Grand, Banani, Dhaka. The event was graced with the presence of  Hon’ble Former Justice Mr. Moyeenul Islam Chowdhury, Mr. Ajmalul Hossain KC, King’s Counsel, England and Wales, Senior Advocate, Supreme Court of Bangladesh and others.

The Journal can be purchased from HEADQUARTERS (price Tk. 300/- only). Please click INDEX to know more about the content. Depending on availability, it can also be purchased from our other branches, the Law Book shop at Supreme Court Bar Association Building and also at Anupam Gyan Bhandar, New Market, Dhaka. Please call: +8809678662666 or send an email to publication@rahmansc.com

Since its very inception, Rahman’s Chambers has published Newsletters on a biannual basis, mostly uploaded to the Firm’s official site, for internally circulated amongst its respected clients, and peers, containing legal articles covering a wide range of practice areas and current legal affairs both on the domestic and international front.

For the first time ever, Chambers is publishing its Legal Journal as a compilation of the past fifteen years of Articles, categorized under 9 Departments covering a total of 42 articles penned down by both its current and former members from the glittering legal fraternity of Bangladesh.

The Legal Journal may serve as both a point of interest, reflecting experiences and enriching practical learning, for young keen legal minds and expert professionals in the legal arena.

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