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Com. of In. Tax, Dacca Zone, Dacca Vs. M/S. Badridas Full-chand, Saidpur, Rangpur, 1981, 10 CLC (AD)

....eal is allowed. The judgment of the High Court Division is hereby set aside and the answer of the question under section 66 (1) must be in the negative. There will be no order as to costs. Ed. ......come-Tax Act for the said periods. The assessee-respondent did not comply with the terms of the statutory notices issued under sections 23(2) and 22(4) of the Income-Tax Act, as such the Income-Tax Officer complet­ed the assessment under section 23(4) of the Income-lax Act and treated the sta..

Category: Fiscal/Taxation Law | Date: | Hits: 76

Jamal Soap Factory, Narayanganj Vs. Commissioner of In­come Tax, Dacca Zone, Dacca, 1980, 9 CLC (AD)

....ates to the income for the period 1365 B.S. suffers from want of jurisdiction. In the result, the appeal is allowed and the question is answered in the negative. We make no order as to costs. Ed. ......e High Court by framing to following question: "Whether in the facts and peculiar circumstances of the present case, the Tribunal was justified is not interfering with the action of Income-tax Officer in connection with the income of that branch M/s. Jamal Jute Baling & Co. for the asse..

Category: Fiscal/Taxation Law | Date: | Hits: 78

S.M. Quddus & ors Vs. Chairman, Labour Court, Ctg. & anr, 1981, 10 CLC (AD)

.... provides, in our opinion, sufficient justi­fication for granting termination benefits instead of reinstatement. In that view of the matter, the petitions are dismissed. Ed. ...... provides, in our opinion, sufficient justi­fication for granting termination benefits instead of reinstatement. In that view of the matter, the petitions are dismissed. Ed. ..

Category: Labour and Industrial Law | Date: | Hits: 110

Abdul Jabbar Khan @ Jabbar Khan & ors Vs. State and another, 1980, 9 CLC (AD)

....oned in the original com­plaint petition and sent up for trial by the police and he will be guided by the principles enunciated above. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 247 ......Division was justified in passing the im­pugned order. 11. The present case (G R. Case No. 160) was received by the trying Magistrate on 21.7 73 which was transferred to him by the Sub-Divisional Officer. A naraji peti­tion was filed before the Sub-Divisional Officer but it appears that the Sub..

Category: Criminal Law | Date: | Hits: 60

Bangladesh Vs. Hail Abdul Gani Biswas and others, 1980, 9 CLC (AD)

....ion of the High Court Division set aside and remitted back to the High Court Division for disposal. There will be no order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 233 ......ation and, on such application and, in the case of redemp­tion also on payment by the applicant of the amount by due to the mortgagee under the said proviso, the Subdivisional Magistrate or the Officer so autho­rised shall pass an order directing the mortgagee to restore possession of the m..

Category: Property Law | Date: | Hits: 85

Abu Taleb Mridha Vs. State, 1980, 9 CLC (AD)

....se and the Court has quashed the proceedings on merit as against that accused. In the result, therefore, this appeal is dis­missed. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 209 ......of the decision in the case of Anwar Ahmed Vs. State in Criminal Appeal Nos. 29 and 30 of 1977. The High Court Division rejected the contention on the ground that on a misconception the Investigating Officer sub­mitted charge-sheet under section 436 of the Penal Code also but the charge-sheet const..

Category: Criminal Law | Date: | Hits: 57

Abdur Rashid Vs. Secretary, Ministry of Cabinet Affairs, Esta­blishment Div & ors, 1980, 9 CLC (AD)

....ere will be no order as to costs. Order of the Court By Majority view the appeal is dismissed but without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 201 ......gal practitioner." The proposition is that unless the government servant concerned has been grown an opportunity to cross-examine the witnesses examined by the Screening Board or by the Enquiry Officer appointed by that Screening Board, no recommendation can be made by the Screening Board unde..

Category: Employment/Service Law | Date: | Hits: 70

Bangladesh and ors Vs. Somboon Asavaham, 1980, 9 CLC (AD)

....e foregoing reasons, the appeals are allowed with costs. The order of the High Court Division is set aside and the writs are re-called. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 194 ......to deal with the question as it stands. The places from where the three trawlers were captured have been set out above and there is no dispute about them. A map prepared by the Bangladesh Naval Staff Officer (Operations) has been placed before us showing the spot from where the trawlers were capture..

Category: Admiralty Law or Maritime Law | Date: | Hits: 246

Commissioner of Income Tax, (Now Com. of Taxes), Ctg. Vs. Saifuddin A Siddiqui, 1980, 9 CLC (AD)

....f the Income Tax Act in this case. In the result, both the appeals are dismissed on contest without, however, any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 190 ......ry expenses for its maintenance! is to be paid to the mutwalli as his remuneration and the balance 2/3 rd of the net proceeds has been set apart for reli­gious or charitable purposes: The Income Tax Officer made assessments of the years 1953-54, 1954-55, 1955-56, 1956-57, 1957-1958, 1960-1961 to 1..

Category: Fiscal/Taxation Law | Date: | Hits: 85

Afzal Khan Vs. Election Tribunal and Munsif. 3rd Court, Comilla and other , 1980, 9 CLC (AD)

.... purpose of doing complete justice in the matter. In the result, therefore, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 186 ...... in the election of Chair­man of Comilla Pourashava held on 13.8. 1977. The election was held peacefully in 32 polling centres and the Respondent 2, Abdul Jalil was declared elected by the Returning Officer defeating his nearest rival Afzal Khan by a merging of 61 votes. 3. The defeated candidat..

Category: Election Law | Date: | Hits: 136

Director of Taxation & Excise, Govt of East Pak. (now BD) Vs. Mehdi Ali Khan Panni, 1980, 9 CLC (AD)

....y order as to costs. ORDER OF THE COURT According to the majority view the app­eals are dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 138 ......ch Charities and in such proportion as are mentioned in the deed. The respondent-Mutwalli assessed to agricultural income tax for the years 1956-57, 1957-58 and 1959-60 by the Agricultural Income Tax Officer of Mymensingh, Range. The assessee denied liabi­lity to tax and took three separate appeals..

Category: Trust/Waqf Law | Date: | Hits: 239

State, People's Re­public of Bangladesh and others Vs. Haji Joynal Abedin, 1980, 9 CLC (AD)

....the decision of the majority the appeal is allowed. The judgment and order of the High Court Division dated May 4, 1978 are set aside. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 110. ......dly weapons called her husband Irfan Ali out of his house and took him to the Mear Bazar where he was killed by gun shot and the dead body was thrown into the river. The petition was forwarded to the Officer-in-Charge of Bajitpur Police Station and a case was registered in the Police Station on Marc..

Category: Criminal Law | Date: | Hits: 294

Dr. Mozammel Huq Chowdhury Vs. Chief Martial Law Administrator and others, 1980, 9 CLC (AD)

....to show that the order of transfer has been made with mala fide intention. For the reasons stated above, the Petition is dismissed. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 100. ......ure. Clauses (f) and (n) of section 4 Criminal Procedure Code, however, have defined what is ‘cogni­sable" or "non-cognisable case" respectively. A cognisable case means "a case in, which a Police Officer, within or without presidency towns may, in accordance with the second schedule or under any..

Category: Criminal Law | Date: | Hits: 58

A. Z. Rafique Ahmed Vs. BD Council of Scientific and Indus­trial Research & ors, 1980, 9 CLC (AD)

....ion is set aside and it is declared that the order of dismissal of the appellant is without any lawful authority and of no legal effect. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 83 ......ientific and Technological Research Division; (viii) The Chairman, Bangladesh Atomic Energy Commission. (c) One officer not below the rank of Joint-Secretary from amongst the Officers of the Scientific & Technological Research Division to be nominated by the Govern­ment; ..

Category: Employment/Service Law | Date: | Hits: 130

Abdul Mannan Vs. Bangladesh and another, 1980, 9 CLC (AD)

....in the judgment of the High Court Division warranting in­terference. The appeal is, therefore, dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 75 ......”This appeal is against the judgment of summary rejection of the Writ pe­tition being No. 986 of 1978 filed by the appellant challenging the Order compulsorily retiring the appellant, Chief Accounts Officer of the Tariff Commissioner, on ground of misconduct. 2. The facts leading to the impugned..

Category: Employment/Service Law | Date: | Hits: 72

Cherag Ali and others Vs. State and anothers, 1980, 9 CLC (AD)

....er of the Magistrate dated February 27, 1975 is quashed. The case should proceed in accordance with law and the observations made above. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 71 ......the villagers came and heard about the occurrence. The police started investi­gation and G.R. case No. 552 of 1973 was initiated in the Court of the Sub-Divisional Magistrates Sunamganj, Sylhet. The Officer-in-Charge of Chhatak Police Station submit­ted a report to the Sub-Divisional Magis­trate ..

Category: Criminal Law | Date: | Hits: 48

Ayesha Salahuddin Vs. Chairman, Second Labour Court and anr, 1980, 9 CLC (AD)

....ibunal is upheld, but the order of the High Court converting the order of dismissal to an order of termination simpliciter is set aside. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 68 ......he hotel room occupied by a foreign guest. The High Court Division on examination of the record brought before it, clearly found that the domestic enquiry was a perverse one and because the Enqu­iry Officer did not examine (1) the Security Officer who lodged the complaint of theft to the Management..

Category: Labour and Industrial Law | Date: | Hits: 106

Azizul Molla Vs. Taher Ali Sarder and others, 1980, 9 CLC (AD)

.... without any lawful authority and the order passed by the Prescribed Authority in conse­quence of the resolution is of no legal effect. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 65 ......ion Parishad found the appellant guilty of the charges and felt the indispensable nece­ssity of removing him, a resolution to that effect was passed and the resolution was sent to the Sub-Divisional Officer, Sadar North, who is also the Prescribed Authority for his approval. The Prescribed Authorit..

Category: Employment/Service Law | Date: | Hits: 108

M. A. Hai Vs. Trading Corpo­ration of Bangla­desh, Dacca, 1977, 6 CLC (AD)

....978 dismissing the ap­pellant from service is declared to have been passed without any lawful authority and is of no legal effect. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 46. ......r of the respondent removing him from service. 2. The appellant's case in short, is that he was appointed by the Trading Corporation of Bangladesh on December 18, 1972 and was posted as the Stores Officer at the Head Office in Dacca and put in charge of 6 to 7 godowns situated in different parts ..

Category: Employment/Service Law | Date: | Hits: 72

Siraj Miah Vs. Bangladesh and ano­ther, 1980, 9 CLC (AD)

....ve, the appeal is allowed and the order of the Sessions Judge is set aside and the proceeding are to conti­nue in accordance with law. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 35 ......nce of offences under Section 148/324/431/379 of the Penal Code read with Section 26 of the Special Powers Act, 1974, 2. Facts briefly stated are that on a First Information Report filed with the Officer-in-Charge. Balaganj Police Station, District Sylhet, stating that the applicant and nineteen..

Category: Criminal Law | Date: | Hits: 60