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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. ......h suits: Provided that an applicant for an order to set aside a decree passed exparte or for a review of judgment shall, at the time of presenting his application, either deposit in the Court the amount due from him under the decree or in pursuance of the judgement, or give such security for t......t's direction is filed along with the application for setting aside the ex-parte decree and the Court passes necessary orders on the application directing the applicant either to deposit the decretal money or furnish security bond, and the applicant complies with direction within the time given by t..Category: Procedural Law | Date: | Hits: 147
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: ......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: ......an application for restitution is much wider than that of an application for execution in that the Court on an application for restitution, may allow, besides restoration of a property, refund of money, payment of compensation, damage and mesne profits, where the executing court will only exec..Category: Procedural Law | Date: | Hits: 111
Ful Chand Das and others Vs. Mohammad Hammad and others, 1982, 11 CLC (AD)
....that Dhirendra, son of plaintiff No. 1, attested in their presence. They further stated that Dhirendra's signature was also taken on blank papers. 27. In respect of the main events, on the whole, the evidence of P.Ws. 1, 2, 3 and 4 is uniform but with some discrepancies, P.W. 5 Nira......ross-examination that Manindra was married with a daughter of Tarani long after the alleged execution of kabala on 7.2.74. Another improbability noticed by the learned Judge is that how such a big amount of money could be handed over by the defendant No. 2, "an honorary Magistrate and ......nt No. 2 and told him that they never sold their land to him; and that they never executed any kabala in his favour, but he would not listen to them saying that he paid the consideration money of the kabala to defendant No. 1 for paying to the plaintiffs. They immediately filed pe..Category: Property Law | Date: | Hits: 75
Sultan Ahmed, Advocate and others Vs. Haji Sultan Ahmed and others, 1982, 11 CLC (AD)
....gh Court Division dated 5 June 1981, order of the Additional Sessions Judge dated 30th November 1979 and the order dated 16 October 1978 of the learned Magistrate are set aside. Ed. ......n 107 (and for that purpose, under sections 108, 109 and 110, as the cases may be) he "shall make an order in writing, setting forth the substance of the information received, the amount of the bond to be executed, the term for which it is to be in force and the number, characte......gh Court Division dated 5 June 1981, order of the Additional Sessions Judge dated 30th November 1979 and the order dated 16 October 1978 of the learned Magistrate are set aside. Ed. ..Category: Criminal Law | Date: | Hits: 51
Govt. of Bangladesh Vs. Md. Arshad Ali, 1982, 11 CLC (AD)
....e sustained. Therefore, the appeal is allowed. The judgment and order of the High Court Division are set aside and the writ petition is dismissed. We make no order as to costs. Ed. ......ded over to the Bangladesh Bank. The respondent claimed reward under rule 2 of the Resolution at the rate of 20% of the realised value of the gold and silver. The respondent, however, was, paid an amount of Tk. 41,000/- but he was not satisfied. According to him, the said amount is insufficient ......e sustained. Therefore, the appeal is allowed. The judgment and order of the High Court Division are set aside and the writ petition is dismissed. We make no order as to costs. Ed. ..Category: Criminal Law | Date: | Hits: 171
M/s. Everett Orient Lines Inc. Vs. Commissioner of Income Tax Ctg Zone, Ctg, 1982, 11 CLC (AD)
.... carrying out the purposes of this Act and for the ascertainment and determination of any income or class of income to be included in total income of an assessee. Such rules may be made for the whole of taxable territories or for such part thereof as may be specified; (2) without prejudice t......5, the allowance for each of the five previous years beginning with the year of installation or the year in which commercial production is commenced whichever is the later, shall be twice the amount of the allowance computed in accordance with sub-rule (1). 7. It will be noticed ......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. ..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. ......tain raw materials such as tallow, cocoanut oil, caustic soda prior to 1-7 66, that is before the assessee became licensed manufacturer, and paid sale-tax on the importation of these raw materials amounting to Rs. 96,170/-. The assesses contended that on the relevant date there was an openi......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. ..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. ......s subject to the Constitution. It is another canon of interpretation that granted the legislative competence, it is not sufficient to declare that the decision of the Court shall not bind, for that amounts to reversing the decision and is the exercise of judicial power which the legislature does...... 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. ..Category: Constitutional Law | Date: | Hits: 188
Bangladesh Vs. Md. Matiur Rahman, 1982, 11 CLC (AD)
.... the charge proved calls for a minor punishment, namely, censure or withholding of promotion for a specified period. It is interesting that Rule 4(2) (d) provides for recovery from pay of the whole or in part of any pecuniary loss caused to Government by negligence or breach of orders. In t......on of the Public Service Commission but certainly it being a Constitutional authority its opinion demands a careful consideration. The facts of the case could at the most demonstrate a certain amount of extra caution on the part of the respondent officer or peevishness at the worst. The que......ourt Division is set aside and the Writ Petition is dismissed with the modification that; the punishment is altered to compulsory retirement. No order as to costs. Ed. ..Category: Employment/Service Law | Date: | Hits: 87
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. ......ey is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the loss sustained by him or of the amount of refund due to him and every person who is required to file a return of income under sect......comes an assessee. The expression "assessee" is defined under section 2(2) of the said Act:— "an assessee" means person by whom income tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under ..Category: Fiscal/Taxation Law | Date: | Hits: 85
Hajee Khabiruddin Ahmed Vs. Md. Salam Kabir, 1982, 11 CLC (AD)
....ter the lapse of a reasonable time. For the reason stated above, the appeal is allowed with costs. The judgment of the High Court Division is set aside and that of the trial court restored. Ed. ......y him in the written statement that he was not a defaulter as the rent due for the month in question was tendered by him but the appellant refused to accept it. The respondent thereafter remitted the amount by postal money order which was also refused by the appellant. Since then he has been deposit......ten statement that he was not a defaulter as the rent due for the month in question was tendered by him but the appellant refused to accept it. The respondent thereafter remitted the amount by postal money order which was also refused by the appellant. Since then he has been depositing the rent with..Category: Tenancy Law | Date: | Hits: 67
Bangladesh Vs. Hon'ble Judge, Prize Court, HCD, Supreme Court Building, Dacca, 1982, 11 CLC (AD)
....rmal proposal and working scheme for consideration of the Prize Court. The Ministry of law was denied the locus standi to file application. Reasons are that there is no provision in law for a wholesale transfer of the Prize Fund from the custody of the executive administration of the G......e learned Attorney-General are found unacceptable, not because it lack reasons but such reason has no support in law. The appeal is dismissed. No order as to costs. Ed. ......ence was made to certain relevant Rules under Order XXXIV of the Prize Court Rules, 1939 which are quoted below: "(1) Any application for distribution or investment of such money shell be by motion (2) ... (3) The Judge may, if he thin..Category: Others | Date: | Hits: 116
Abdul Hamid Vs. Abdul Jabbar , 1982, 11 CLC (AD)
.... to complete justice between the parties concerned "even if the case does not come within the terms of section 144." 7. In the instant case the High Court Division concentrated its whole attention on section 144 of the Code and observed that "apart from section 144 of the Ci......o this modification the appeal is allowed, the order of the High Court Division is set aside and that of the Subordinate Judge is restored. There will be no order as to costs. Ed. ......n application under section 10 of the Guardians and Wards Act, 1887; maintenance was accordingly paid but after a few years that order was reversed whereupon he prayed for recovery of the money already paid invoking section 144 of the Code. The High Court held that section 144 of the Co..Category: Civil Law | Date: | Hits: 82
Bangladesh & others Vs. A. K. M. Zahangir Hossain, 1981, 10 CLC (AD)
....al or reduction in rank, he is entitled to get relief in a Court of law and so has the standing to maintain a writ petition under Article 102 of the Constitution. 17. But this does not answer the whole question and this leads me to refer to the first part of our discussion, namely, the exclusion......diction of the High Court Division. Any other service condition, even though provided by statute or statutory rules, will come within the ambit of Article 134, and if violated, unless the violation amounts to dismissal, removal or reduction in rank is remediable only by administrative process, b...... 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. ..Category: Constitutional Law | Date: | Hits: 188
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. ......elated to the appointment of his son as 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..Category: Employment/Service Law | Date: | Hits: 100
Haripada Biswas Vs. State & another, 1982, 11 CLC (AD)
.... the decision of the High Court Division Is set aside and the proceedings in Criminal Miscellaneous Case No. 687 of 1978 of the Court of Sessions Judge, Bakerganj are hereby quashed. Ed. ......se against the Magistrate for which no authority has been given by the Code. On the contrary it has been expressly prohibited by the Code. To allow the continuation of proceeding would amount to abuse of the process of Court and for securing ends of justice, such proceeding is liable...... the decision of the High Court Division Is set aside and the proceedings in Criminal Miscellaneous Case No. 687 of 1978 of the Court of Sessions Judge, Bakerganj are hereby quashed. Ed. ..Category: Criminal Law | Date: | Hits: 61
Al-Sayar Navigation Co. Vs. Delta International Traders Ltd. and ors., 1982, 11 CLC (AD)
....ant did not deliver the salt that was loaded at Hodeidah and termed it as a case of non-delivery of right type of goods, (page 53 of the Paper Book C.A No. 15 of 1981). This finding actually begs the whole question. What type of salt was then loaded? The learned Judge himself came to the conclusion ......135/-. Earlier, the ship was arrested by the order of the Court and it was released on furnishing a bank guarantee for Tk. 30,00,000/-. Accordingly, the High Court Division directed that the decretal amount as covered by the Bank guarantee be released by encashing the guarantee. The counter claim ......ble for the damage under section 6 of the Act. In the case of North Port Code Vs. Owners of Henrich Bjorn, 1886, Appeal Case Vol. 11 p. 270. The House of Lords considered the claim for necessaries or money advanced to purchase necessaries. It was held that, that does not give any lien under section ..Category: Admiralty Law or Maritime Law | Date: | Hits: 264
Commissioner of Taxes, Ctg Zone, Ctg Vs. M/s Free School Street Properties, Ltd, 1982, 11 CLC (AD)
.... the activities of the assessee was business or trading. Therefore, rule 8 (9) is applicable. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ...... which investments are made, the value of such depreciation fund shall be excluded from the computation. (iv) If development allowance has been deducted from the value of the block, the amount of it shall be added back. (v) Where the closing stock is under valued, the amo...... the activities of the assessee was business or trading. Therefore, rule 8 (9) is applicable. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 78
Commissioner of Income Tax, Dacca Vs. Adamjee Sons Ltd., 1982, 11 CLC (AD)
....fore the High Court Division. The learned Judges of the High Court Division came to the conclusion that the Wealth Tax Officer is to determine the net value of the assets of the business as a whole, as contemplated under section 7(2) (a) Wealth Tax Act read with Rule 8(9). 2. Le......h investments are made, the value of such depreciation fund shall be excluded from the computation. (iv) If development allowance has been deducted from the value of the block, the amount of it shall be added back. (v) Where the closing stock is undervalued, the......d not separately under section 7(1) of the Wealth Tax Act. There is nothing to interfere. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 73
Commissioner of Income Tax Vs. Mrs. Masuda Khatun, 1982, 11 CLC (AD)
....e the exemption illusory. Accordingly, the answer to the question framed must be in the affirmative. The appeals are, therefore, dismissed without any order as to costs. Ed. ......ained by him or of the amount of refund due to him and every person who is required to file a return of income under section 22. Section 2(15) says "total income" means total amount of income, profits and gains referred to in sub-section (1) of section 4 computed in ma......f Province, a local authority and every other artificial juristic person. 6. "Assessee” is defined in section 2(2) which means a person by whom income tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceeding under..Category: Fiscal/Taxation Law | Date: | Hits: 75
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