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Tozammel Hussain Chowdhury Vs. State, 1976, 5 CLC (AD)

....ng so the High Court committed no illegality. In the result the appeal stands dismissed. The appellant is directed to surrender to his bail to serve out the sentence. Ed. ......mmal fired at the two persons causing fatal injuries. P.W. 13, of course, said that Tozammal fired on Rustom. He, however, admitted in cross-examination that he did not say so to the Investigation Officer. In these circumstances the High Court held that Tozammal could not be convicted under sect..

Category: Criminal Law | Date: | Hits: 57

Dacca Improvement Trust Vs. Waliullah and others, 1976, 5 CLC (AD)

.... a formal decree, as a matter of fact, was prepared after the filing of the said appeal. The result, therefore, is that the appeal is dismissed without any order as to costs. Ed. ...... of the plaint by a new prayer to the following effect: "(a), a decree be passed declaring that the order dated 13-8-66 contained in Memo No. 3172 T. P. passed by the Authorised Officer of the D. I. T. "Dacca cancelling the per- appeal was failed and the attention of the..

Category: Procedural Law | Date: | Hits: 99

Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)

....that this appeal is allowed with costs and the judgment and order of the High Court are set aside and that of the Appellate Tribunal restored. Ed. This Case is also Reported in: 28 DLR (AD) 141....... printing on tiny. The relevant assessment years were -1956-57, 1957-58 and 1958-59 and the rates of gross profits were shown at 34%, 33.6% and 35% respectively for the said years. The Income-Tax Officer on a consideration of the return filed by the assessee for the year 1956-57 made the followi..

Category: Fiscal/Taxation Law | Date: | Hits: 164

Jardine Henderson Ltd. Calcutta, India Vs. Commissioner of In­come-Tax, Chittagong, 1976, 5 CLC (AD)

....pinion that the High Court took the correct view in answering the question referred to it under section 66(1) of the Income-tax Act. Both the appeals are dismissed with costs. Ed. ......appellant, the only income which may be said to have any business connection in Pakistan was the monthly allowance of Rs. 200/- per men­sem. 3. The Revenue authorities viz. the Income-tax Officer and the Appellate Assistant Com­missioner took the view that the commission earned by t..

Category: Fiscal/Taxation Law | Date: | Hits: 114

Government of Bangladesh Vs. Messres A. T. J. Industries Ltd. and others, 1976, 5 CLC (AD)

....sturb the decision of the High Court Division. Subject to the observation made above, the appeal is dismissed with no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) 120. ......ority who were satisfied by the letter of authority issued by Saifuddin on 14. 4. 72 and the affidavit dated 4.7.72 and thus passed an order whereby clearance of the Company was allowed by the Excise Officer in the sig­nature of Mr. Abbas AH until otherwise di­rected pursuant to an order issued by..

Category: Business or Commercial Law | Date: | Hits: 129

Karnaphuli Rayon and Chemical Ltd. Vs. The Govt. of Bangla­desh and others, 1976, 5 CLC (AD)

....shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ...... All E.R. 756; Thompson Vs. Goold & Co. (1910) A.C. 409 P- 420); Vickers, Sons & Maxim Ltd. Vs. Evans (1910) A.C. 444 of page 445; Messers Usmania Glass Sheet Factory Limited Vs. Sales T s Officer, Chittagong (1970) 22 DLR (SC) 43T— PLD 1971 SC 205. Lawyers Involved: M..

Category: Business or Commercial Law | Date: | Hits: 109

Syed Mofazzal Hossain Vs. The Election Co­mmissioner and others, 1975, 4 CLC (AD)

....the setting aside of the election of the Vice-Chairman and the members is declared to have been without jurisdiction and as such void. Ed. This Case is also Reported in: (1976) 28 DLR (AD) 51. ...... ballot boxes were taken to nearby Seed Store where the counting started in the morning of 22. 12. 73, that there were disturbances and the counting could not be com­pleted there, that the Presiding Officer was gained over by the appellant and as such 255 ballot papers were removed and utilised for..

Category: Election Law | Date: | Hits: 122

Abdul Quader Chowdhury and others Vs. The State, 1976, 5 CLC (AD)

....section 561A. These appeals are accordingly dismissed. The records be sent down immediately for ex­peditious disposal of the case. Ed. This Case is also Reported in: 28 DLR (1976) (AD) 38. ......said Assistant Inspector took sample of the coal and it was found on test and examination that the coal contained 60 % earth and dust. Thereafter Mr. A. Malek Lodged a First Information Report to the Officer-in-Charge, Double Moor­ing P.S. on 15-7-68 stating that instead of tak­ing coal in full qu..

Category: Anti-Corruption Laws | Date: | Hits: 225

Abdur Razzaque & anr Vs. The State, 1976, 5 CLC (AD)

....that the High Court Division rightly held that the accused, namely, the appellants had not been prejudiced in any manner. In the result, the appeal   is dismissed. Ed. ...... learned counsel for the appellants drew, at the out set, our atten­tion to the circumstances under which the appellants were prosecuted and put on trial, the complainant (P.W.I) Humayan Kabir, Officer-in-Charge of  Kalaroa Police Station during investigation of a dacoity case arrested..

Category: Criminal Law | Date: | Hits: 64

The Com. of Income-tax Chittagong zone, Ctg. Vs. M/s Everett Orient Line Corpn, 1976, 5 CLC (AD)

....ght in so far it allo­wed the three assessees' initial depreciation under s. 10(2)(vi) of the Act. We find no reason to interfere. All the three appeals are dismissed with costs. Ed. ......ved some of their incomes in the then Pakistan by their ships touching Pakistan ports for loading and unloading car­goes. 3. The respondents were assessed to income tax by the Income Tax Officer, Com­panies Circle 1, Chittagong for the assessment year 1966-67, 1962-63 and 1963-64 a..

Category: Fiscal/Taxation Law | Date: | Hits: 134

The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cine­ma Co., 1976, 5 CLC (AD)

....urally. from them, it is neither arbitrary nor capricious. There is hardly any to disturb this finding of the High Court. The appeal is dismissed but without any order as to costs. Ed. ......return of income of their business for the assessment year 1960-61. They claimed deductions under section 10(2) of the Act, a sum of Rs. 34,000/- on account of the costs of repairs. The Income-Tax Officer disallowed a sum of Rs. 20,803/- spent on oil painting of walls and Mosaic flooring-of the ..

Category: Fiscal/Taxation Law | Date: | Hits: 126

Ayub Ali Howladar Vs. Election Tribunal Bagerhat, Khulna and others, 1976, 5 CLC (AD)

.... in this Division. We do not find any error in the conclusion of the Tribunal, nor in the decision of the High Court Division. The appeal is therefore dismissed with costs. Ed. ......insufficiency of light. In support of his finding, he took into consideration that more than 50 deed and absent votes were shown to have been cast in favour of the appellant. He held, the returning Officer wrongly counted 88 invalid votes as valid in favour of the appellant. After excluding inva..

Category: Others | Date: | Hits: 101

Golam Hafez Mia Vs. Khadem Ali Meah, 1977, 6 CLC (AD)

....s of the arrival of the records in the court below, shall be dismissed with cost. The cost of this appeal shall abide the result of the suit. Ed. This Case is also Reported in: 29 DLR (SC) 311. ......re then to look at sections 7, 8, 14, 20 and 36 of the Act to see the consequences following the filing of the certificate. 8. Section 7 says that when a certificate has been filed the Certificate Officer shall serve upon the certificate debtor in the pres­cribed manner a notice in the prescribe..

Category: Property Law | Date: | Hits: 82

Amir Sultan Ali Hyder Vs. Md. K. Alam alias S. Alam & others, 1977, 6 CLC (AD)

.... not be binding on the Courts below. For the reasons stated above, the appeal is dismissed. We, however, make no order as to costs. Ed. This Case is also Reported in: (1977) 29 DLR (SC) 295....... an appeal, if so pre­ferred" (at PP. 169-170). 22. Again, in Shamsul Haq Sikder vs. Election Tribunal and others (1975) 27 DLR 392, the same learned Judge, had to consider whether the Presiding Officers of Civil Courts who have been appointed as Election Tribu­nals exercised the powers of the..

Category: Trust/Waqf Law | Date: | Hits: 182

Bikash Ranjan Das Vs. The Chairman, Second Labour Court, Dacca and others, 1977, 6 CLC (AD)

....c tribunal or not. That a different conclusion is possible is no ground for interference. We therefore do not find any good reason to grant leave. This petition is dismissed. Ed. ...... employee was not given an opportunity to examine his witnesses and that the employer called no witnesses before the Enquiry Committee. Before the Labour Court evidence was led and the Lab­our Officer of the company said that the em­ployee only examined himself before the En­quiry Co..

Category: Labour and Industrial Law | Date: | Hits: 151

K. M. Zaker Hossain Vs. The State, 1977, 6 CLC (AD)

....ion and as such there was no question of prejudice. There is, therefore, no question of law which calls for our interference. In the result, the petition is dismissed. Ed. ......d from some other funds namely, public works cess funds, etc. The petitioner managed the said advances to the Contractor by putting pressure upon the officials under him namely, the Administrative Officer and the Engineer of the District Council and also the officers of Banks and Treasury, etc. ..

Category: Criminal Law | Date: | Hits: 69

Mansur Ali Vs. Bangladesh and another, 1977, 6 CLC (AD)

.... For the reasons we allow the appeal, set aside the orders of the High Court   Division, accept the reference of the Sessions Judge Dacca, and quash the proceedings. Ed. ......, whether the appellant who is a government officer and therefore a public servant and was on deputation on foreign ser­vice basis to serve the Chittaranjan Cotton Mills Ltd., as Administrative Officer and was nominated by the company as a member of the Board of Trustees of the Chittaranjan C..

Category: Employment/Service Law | Date: | Hits: 81

Punjab Ali Pramanik and others Vs. Mohd. Mokarram Hossain, 1976, 5 CLC (AD)

....er to set aside the sale. The result, therefore, is that this appeal is dismissed. There shall, however, be no order as to costs. Ed. This Case is also Reported in: 29 DLR (SC) (1977) 185. ......er to set aside the sale. The result, therefore, is that this appeal is dismissed. There shall, however, be no order as to costs. Ed. This Case is also Reported in: 29 DLR (SC) (1977) 185. ..

Category: Property Law | Date: | Hits: 118

Bangladesh and another Vs. M/S. A. T. J. Industries Ltd. and others, 1977, 6 CLC (AD)

....show its lawful authority to dispossess forcibly the company from the property upon an alleged plea of cancellation of the lease. For   these reasons this petition is dismissed. Ed. ......ss, but the peti­tioner and its officers suddenly on August 18, 1976 sealed the factory of the Company, At about 1-30 P.M, K.K. Sarker, Magistrate Dacca accompanied by A.K.M. Abbas Ali, Section Officer and the former Administrator appointed by the Government and a contin­gent of police fo..

Category: Property Law | Date: | Hits: 57

Kumar Ram Narain Roy Chowdhury & anr. Vs. Sonatannessa Bibi & ors., 1977, 6 CLC (AD)

....e, is that the appeal is allowed, and the order of the   Subordinate Ju­dge dated 31-5-75 is set aside. There shall not however be any order as to costs in this appeal. Ed. ......e, is that the appeal is allowed, and the order of the   Subordinate Ju­dge dated 31-5-75 is set aside. There shall not however be any order as to costs in this appeal. Ed. ..

Category: Civil Law | Date: | Hits: 108