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Commissioner of Taxes & another Vs. M/s. Mullick Brothers, 1981, 10 CLC (AD)
....rom want of legal authority. In the result, therefore, this review application is allowed and the appeal is dismissed without any order as to costs. Ed. This Case is also Referred in: ......on of Return and False Declaration) Regulation dated 15.4.69 and the excess income declared by the appellant fish was processed by the Processing Committee and it was determined by the Committee in full agreement with Managing Partner and the authorised representative on 10.11.69 The appellant fir......ong declaration the penal provisions of M.L.R 32 will also be invoked and shall apply accordingly. [emphasis added] 5. It is clear that Circular No. M.L.R 1 of 1969 contemplated three different stages namely(1) where the Income-tax Officer is satisfied that such returns have been filed correctly..Category: Fiscal/Taxation Law | Date: | Hits: 98
Md. Abdul Jalil Vs. Durjan Ali alias Siddique Hossain and others, 1981, 10 CLC (AD)
....re-emption. In the result, the appeal is allowed with costs. The Judgment and order of the High Court Division is set aside and that of the lower appellate court is restored. Ed. ......rab Ali, this Division on consideration of the fact of that case held: ''The right of pre emption as provided under sub-section (1) of section 96 it a statutory right.........To give full effect to the statutory provision, all the necessary parties must be Impleaded, because, reli......hey can very well be waived. In that view of the matter the positive Injunction contained in the laid sub-section as to the making of parties in spite of us being couched in mandatory language, should re read as directory". 6. And in the other case, namely Abdus Samad vs...Category: Property Law | Date: | Hits: 43
Dr. Nurul Islam Vs. Bangladesh, 1980, 9 CLC (AD)
....osts. The decision of the High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 33 DLR (AD) 201, 1981 BLD (AD) 140. ......ditional duties and designation of Professor of Medicine, clearly mentioned his express desire that the petitioner be continued to be in charge of the ward as he is a clinician, evidently recognising fully the cliuical acumen of the petitioner and the need to support his research activities and prov......l. 296; A.M. Khan Leghery vs. Govt. of Pakistan, PLD 1967 Lah, 227 ; Pakistan vs. Liaquat Ali Khan (1959) 11 D.L.R (SC) 73; Zaibtun Textile vs. Central Board of Revenue PLD 1971 Kar. 333; Regional Manager vs. Pawan. K. Dubey AIR 1976 S.C. 1966; Roshaon Lal vs. Union of India AIR 1967 S.C. 1852; Dine..Category: Employment/Service Law | Date: | Hits: 180
Musharraf Hossain Chy Vs. GM, Titas Gas Transmission & Dist. Co. Ltd. & ors., 1981, 10 CLC (AD)
....view of the above observations, the appeal is dismissed, the Judgment and order of the High Court Division is upheld. There will be no order as to costs. Ed. This Case is also Reported in: ......terprises (Nationalisation) Order. 1972 (P. O. No. 27 of 1972)." 47. Since the pattern of economic development in this country is in a nascent stage, some time will be required to develop in full the shape of things to come. Judging form various standpoints, administrative, economic, manage......in Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Musharraf Hossain Chowdhury................................. Appellants (In C.A. No. 169 of 1979) vs. General Manager, Titas Gas Transmission & Distribution Co. Ltd. & ors...........Respondent And A.K.M. A..Category: Employment/Service Law | Date: | Hits: 104
Khandaker Ehtehshamuddin Ahmed @ Iqbal Vs. Bangladesh and others, 1980, 9 CLC (AD)
....at the order passed by this Division staying execution of the sentence to continue for further ten days from the date of this order. Ed. This Case is also Reported in: 33 DLR (AD) (1981) 154. ...... Annexure 'D' contains the reference of the File No. JIV-Con-150/78 Ministry of Law, Justice Branch, Section-IV. The file contains an elaborate note of review. The note is so elaboration and contains full discussion on point of fact and law. It could very well be termed as a well-written judgment by......that is (1) one cut injury on the throat 7" x 2" x soft tissue and (2) an injury on the head on the left occipito parietal region. According to the Doctor's opinion death was due to shock and haemorrhage as a result of both the Injuries which were ante, mortem and homicidal in nature. 5. Materia..Category: Constitutional Law | Date: | Hits: 292
Binode Behari Saha Vs. Nitya Gopal Shaha, 1980, 9 CLC (AD)
....ection (1) of section 17 of the Provincial Small Cause Courts Act. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 33 DLR (AD) 131. ......ile an application much ahead of the expiry of the period of limitation of thirty days so that the Court may pass the necessary order. In doing so the applicant will be deprived of the benefit of the full period of limitation. I fully endorse the view taken by the Full Bench of the Lahore High Cou......dgment as the Court may, on a previous application made by him in this behalf, have directed". 6. Proviso to sub-section (1) of section 17 of the Small Cause Courts Act is couched in such a language that in the matter of its interpretation there has been some sharp controversy. In some decision..Category: Procedural Law | Date: | Hits: 147
Abdus Samad & ors Vs. Md. Sohrab Ali and others, 1981, 10 CLC (AD)
....ge cannot be sustained, therefore, the appeal is allowed with costs and the Judgment of the High Court set aside. Judgment and order of the lower Appellate Court are restored. Ed. ...... contiguous land is not absolute but subject to the right of other co sharers and other holders of land contiguous to the land transferred, as the case may be, for proper adjudication. To give full effect to the statutory provision, all the necessary parties must be impleaded, b......g at provided in tub-section (2) of section 96 of the Act is directory, and omission of some of the co-sharers from the proceeding cannot be fatal to the same. The learned Judge quoted certain passage from the decision in Motilal Sikder vs. Benodini Dasi which runs as under: &q..Category: Property Law | Date: | Hits: 73
Shamuj Ali and other Vs. Kamalarma Bibi and others, 1980, 9 CLC (AD)
....the appellate court if appeal is preferred from the decree of reversal of the first appellate court. In the result, the appeal is dismissed with costs. Ed. This Case is also Reported in: ......on, because the appellate decree enables him to obtain that relief, either expressly or by necessary implication. He is recovering the fruits of the appellate decree." 12. The learned Judge was fully aware of the reasons for the contrary view emanating from eminent Judges and realised that "......t for such decree or much part thereof at has been varied or reverted; and for this purpose, the Court may make any orders, including orders for the refund of cost and for the payment of interest, damages, compensation and make profits, which are properly consequential or such variation or reversa..Category: Procedural Law | Date: | Hits: 111
Ful Chand Das and others Vs. Mohammad Hammad and others, 1982, 11 CLC (AD)
....ent of the High Court Division is maintained. Consequently, this appeal stands dismissed without any order as to costs. Ed. This Case is also Reported in: 3 BLD (AD) 1983, 68. ......ections 4 and 6 of the Displaced Persons Ordinance, 1964. Ruhul Islam J.—On carefully going through the copy of the judgments proposed to be delivered by my learned brothers Badru......claration that it is fraudulent, illegal and void. 3. Plaintiff's case in short is that the plaintiff-appellants are members of the minority community having permanent residence in village Kazirgaon, P.S. Tejgaon, District Dacca, on the outskirts of the city of Dacca. They became vic..Category: Property Law | Date: | Hits: 75
M/s. Everett Orient Lines Inc. Vs. Commissioner of Income Tax Ctg Zone, Ctg, 1982, 11 CLC (AD)
....esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ......esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ......far as the quantum of assessment or the method of calculation are concerned there was no controversy. The only question was that of entitlement and the first question was framed in clear language whether the Income Tax Appellate Tribunal has correctly interpreted the provisions of sect..Category: Fiscal/Taxation Law | Date: | Hits: 114
Messrs. Haji Noor Ali Sowdagar & Sons Ltd. Vs. Comm. of Sales, Tax, Ctg Zone, 1982, 11 CLC (AD)
....hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......ion on an application under section 17(2) of the Sales-tax Act, 1951 raising the question as to whether the assessee is entitled to claim adjustment on refund of the sales- tax paid by him at the stage of importation of raw materials against the tax payable on the finished products. 2..Category: Fiscal/Taxation Law | Date: | Hits: 95
Mofizur Rahman Khan Vs. Government of Bangladesh, 1982, 11 CLC (AD)
.... disposed of in these terms, without any cost. In the result, Civil Appeal Nos. 73 and 124 of 1981 are dismissed. No order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 321. ......legislative competency and the attempt of Parliament to validate past actions, so far as canon of judicial interpretation of legislative power under the Constitution permits. Fazle Munim J.—I fully agree with the reasonings and the conclusion of my learned brother Shahabuddin Ahmed, J. R...... the effect of the earlier decision of the Court which becomes ineffective after the change of the law. Whichever method is adopted, it must be within the competence or the legislature and the language adequate to attain the object of validation. If the legislature has the power over the subject-m..Category: Constitutional Law | Date: | Hits: 188
Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)
....ed without any order as to costs. The orders of the Court below are set aside, the proceedings of claims of the appellant before the Company Judge will proceed according to law. Ed. ......ed without any order as to costs. The orders of the Court below are set aside, the proceedings of claims of the appellant before the Company Judge will proceed according to law. Ed. ......tion existed to embark on the inquiry at all. Jurisdiction is made to depend not on subject-matter but on the correctness of the suitor's contention as respects subject-matter. The language of the section is inapt to justify any such capricious method of determining jurisdiction..Category: Fiscal/Taxation Law | Date: | Hits: 85
Rokeya Khatun Vs. Alijan @ Alijan Bepari and ors., 1982, 11 CLC (AD)
.... taken advantage of his position as such obtained the said documents on misrepresentation. The suit was decreed by the trial Court on taking the view that Meher Afzan Bibi was a pardanashin village woman and her son respondent No. 2 being in charge of the property was in a fiduciary po......is well established in the subcontinent. It contains well-known principles for the protection of persons who transfer their property to their own disadvantage due to lack of mental faculty of fully understanding the nature and effect of what they are doing. The proposition of law is a ......ted contemporaneously by Meher Afzan Bibi, mother of the appellant in favour of respondent No.2 , the brother of the appellant, alleging, inter alia, that her brother used to look after and manage the property of her mother and having taken advantage of his position as such obtained the sai..Category: Property Law | Date: | Hits: 57
Khondker Moshtaque Ahmed Vs. Bangladesh, 1982, 11 CLC (AD)
....w Court and the order of Government on review are set aside, The orders of conviction passed on the appellant ate hereby quashed. Ed. This Case is also Reported in: 34 DLR (AD) (1982) 222. ...... “The Government should exercise its Judicial mind that should be apparent on the review order passed by the Government and that is absent in the present case." Mr. M. H. Khandker has forcefully contended that in the case of Kh. Ehteshamuddin Ahmed @ Iqbal the review as done elaborately......yan Trust and similar work done in his paternal home at Doshpara at the expense of the Government through corrupt and Illegal means and by abuse of his official position and thereby pecuniary advantage of Tk. 4,58,631/-. In the other case the allegation was that the appellant during his tenure as ..Category: Criminal Law | Date: | Hits: 287
Bangladesh & others Vs. A. K. M. Zahangir Hossain, 1981, 10 CLC (AD)
.... member of the said 'disciplined force' if he has been illegally dismissed, removed, discharged, reduced in rank or compulsorily retired. Ed. This Case is also Reported in: 34 DLR (AD) 173. ......id Order and Rule 7 framed thereunder; and alleging violation of the principles of natural justice. The writ petition was contested by the Government asserting that the charges of corruption were fully established on evidence led before the Screening Board and the petitioner could not prove his ...... it is otherwise provided, servants of the Crown hold their offices during the pleasure of the Crown, not by virtue of any special prerogative of the Crown, but because such are the terms of their engagement, as is well understood throughout the public service. The words subject to the rules appea..Category: Constitutional Law | Date: | Hits: 188
General Manager Jamuna Oil Company Ltd. Vs. Golap Rahman & another, 1982, 11 CLC (AD)
....dinance shows that the Court itself either cannot compel the attendance of such member or extract his advice. For the reasons stated above, the appeal is dismissed with costs. Ed. ......dinance shows that the Court itself either cannot compel the attendance of such member or extract his advice. For the reasons stated above, the appeal is dismissed with costs. Ed. ...... Division (Civil) Present: Kemaluddin Hossain CJ F.K.M.A. Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J General Manager Jamuna Oil Company Ltd........................Appellant Vs. Golap Rahman &a..Category: Labour and Industrial Law | Date: | Hits: 97
Md. Habibur Rahman & ors. Vs. Hasen Ali Mondal and others, 1982, 11 CLC (AD)
....atal so as to nullify the notification issued on February 4, 1980. The appeal is allowed. The order of the High Court Division is set aside and the Writ Petition dismissed. No costs. Ed. ......atal so as to nullify the notification issued on February 4, 1980. The appeal is allowed. The order of the High Court Division is set aside and the Writ Petition dismissed. No costs. Ed. ......Additional secretary of the Union Parishad without consultation with other members of the Parishad Respondent No. 1 was also alleged to have misappropriated money on different items and that due to age and ill health he was no longer capable of functioning as the chairman of the parishad. Respon..Category: Employment/Service Law | Date: | Hits: 100
Jamil Huq and 11 others Vs. Bangladesh and others, 1981, 10 CLC (AD)
....lication under Article 104 of the Constitution is rejected. The verbal prayer for stay of the execution of the sentences made by Mr. MH Khandker is refused. Ed. This Case is also Reported in: ......Court including the power, subject to law, to make an order for the investigation of or punishment for any contempt of itself. 5. A combined reading of the provisions set out above indicates that full judicial powers have been conferred by Bangladesh Constitution on the supreme judiciary as an i......t so much as the reinterpretation on the article already made, but to put the construction so given in its proper context. 3. A reading of the Constitution shows that Bangladesh Constitution envisages a State, whose fundamental aims is to realise through the democratic process a socialist societ..Category: Constitutional Law | Date: | Hits: 327
Al-Sayar Navigation Co. Vs. Delta International Traders Ltd. and ors., 1982, 11 CLC (AD)
....plaintiff is assessed at Tk. 7,36,040/- and the decree is passed accordingly. Civil Appeal No. 38 of 1981 is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: ......o supply salt of North Yemen origin. The contract was concluded between the parties and it was agreed that the defendant would supply 9000 metric tons of salt "white, clean, dry, common, edible fine/ fully crushed salt in bulk." It was agreed that the shipment must be made by 31st December, 1977 and......ich Bjorn, 1886, Appeal Case Vol. 11 p. 270; Glovanni Dapueto Vs. James Wyllie, 1874 LR 5 PC p. 482; Ledue & Co. Vs. Ward, CA 1888 LR Vol. XX p. 475; Savili and Albion Co. Ltd. (1916) 2 KB 783; Stage Line Ltd. Vs. Foscolo Mango & Co. Ltd, 1932 AC p. 328; Dunn vs. Bucknall Brothers 1902 (2) K..Category: Admiralty Law or Maritime Law | Date: | Hits: 264