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Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)
.... Judgment Debesh Chandra Bhattacharya, J.—This appeal by special leave is against a judgment of a Division bench of the Dacca High Court on a reference order section 66(1) of the Income-Tax Act holding that the Income-Tax Appellate Tribunal was not justified, in the facts and circumstances of ......terial to show the quantity and value of the closing stock, the profits or loss can easily be ascertained, and so, the absence of a regular stock register or a stock register kept according to the Government notification under the Textile" Control Regulations would not be sufficient ground to re..Category: Fiscal/Taxation Law | Date: | Hits: 164
Jardine Henderson Ltd. Calcutta, India Vs. Commissioner of Income-Tax, Chittagong, 1976, 5 CLC (AD)
....r sub-section (3) of section 42 of the Income-tax Act. The Supreme Court of Pakistan applied the principle laid down in the case of Messrs Octavious Steel Company Ltd. in deciding that case and in holding that the remuneration earned by the Managing Agent having its principal office in Indi...... the managed company had several mills operating in India and also some immovable properties including certain godowns in the then Pakistan (now Bangladesh) most of which were requisitioned by the Government of Pakistan. 7. According to the Revenue the income in question arose out of the a..Category: Fiscal/Taxation Law | Date: | Hits: 114
Abul Hossain & ors. Vs. The State and anr., 1976, 5 CLC (AD)
.... The order of conviction and sentence against the accused-petitioners was set aside, they were found not guilty of the charge under section 379 of the Penal Code and the Rule was made absolute holding, inter alia, that the accused-petitioners had a bona fide claim of right to the land in que...... not disturb the findings of facts arrived at by the trial court and the learned Sessions Judge. He, however, held that it was very difficult to say that the accused had no bonafide right ct claim over the land and in that view he set aside the order of conviction and sentence passed on the accu..Category: Criminal Law | Date: | Hits: 66
Government of Bangladesh Vs. Messres A. T. J. Industries Ltd. and others, 1976, 5 CLC (AD)
....ent-Appellant has contended that the learned Judges of the High Court Division misconstrued the provisions of Articles 4 and 8 of the Order. His main attack is that the learned Judges were wrong in holding that the formation of the opinion of the Government and show cause notice on the owner are n......Reported in: 28 DLR (AD) 120. ..Category: Business or Commercial Law | Date: | Hits: 129
Karnaphuli Rayon and Chemical Ltd. Vs. The Govt. of Bangladesh and others, 1976, 5 CLC (AD)
....tral Board of Revenue moved the High Court of East Pakistan in Writ jurisdiction for a declaration as aforesaid but the High Court by its order dated 1-12-1969 rejected the Writ petition summarily holding that the Stockinet’s which were being manufactured by the petitioner were not for the......t Pakistan for a declaration that the order imposing excise duty on the stockinet "hoses" manufactured by the Company was without lawful authority and was of no effect. The case made over in the said petition as that the petitioner Company which was engaged in the manufacture ..Category: Business or Commercial Law | Date: | Hits: 109
Haji Md. Shariatullah Vs. Ashrafun Nessa Bibi and others, 1976, 5 CLC (AD)
....ncy Act will be leviable by execution in a Civil Court in view of section 36 of the Code. In Ram Taran Vs. Sukumai Debi 5 D.L.R 351, Guha J, held that an order of division of lands of a tenure or, holding under section 88 of the Bengal Tenancy Act is an order of a civil court within the meaning ......f court can not be executed by the Civil Court as in the Act there is no provision for the transfer of business for the Civil Court from the Debt Relief Court was not a Civil Court though presided over by Civil Judge and as such section 36 read with section 38 of the Code was not applicable. In ..Category: Property Law | Date: | Hits: 77
Khondkar Mohiuddin Vs. Syed Moin Ahmed, 1976, 5 CLC (AD)
....o which the defendant filed on 19-5-62 a written objection, which was marked Ext. 9 wherein for the first time it was asserted by the defendant that he was not a tenant but a trespasser in the suit holding and that he had acquired valid title to the disputed premises by adverse possession and that......judgment of a Division Bench of the Dacca High Court in a Second Appeal, setting aside an appellate judgment of reversal and dismissing a suit brought by the appellant for declaration of title and recovery of possession. 2. Plaintiff's case is that the property in suit which is a residential hou..Category: Tenancy Law | Date: | Hits: 68
Mozaffar Ahmed Vs. Md. Osman and anr, 1976, 5 CLC (AD)
....the previous possessor without any breach in continuity and that will depend upon the facts of each particular case. 19. He also contends that the court of appeal below was in error in holding that Noabad taluk is a temporary settlement whereas the true position is that the rent...... is .barred by limitation. The appeal shall be disposed of on the evidence already on record. The appeal is disposed of in aforesaid terms without any order as to costs. Ed. ..Category: Trust/Waqf Law | Date: | Hits: 239
Azizur Rahman and another Vs. Sree Kailash Chand Burmecha and others, 1975, 4 CLC (AD)
....eiver is a party to the suit. 19. The Allahabad High Court has, on the other hand, took a contrary view in the Full Bench case of Anadilal and others Vs. Ram Sarup and others, AIR 1936 All 495 in holding that the words any person' in sub-rule (2) were wide and comprehensive enough to include bot......hand Bermecha, the predecessor of the plaintiffs, who belonged to the Mitaksara School of Hindu Law, that defendants No. 1 to 5 are co-parceners of the plaintiffs, that different co-sharers have made over possession of some of the joint properties to defendant Nos. 6 and 7 with a view to transfer ..Category: Property Law | Date: | Hits: 93
....his inherited tenancy right from his grandfather Ramzan. Alternatively, he asserts that the suit is barred by adverse possession.
3. The learned Subordinate Judge who tried the suit dismissed it, holding that the plaintiff failed to make out his title, and that the suit was barred by limitatio......ecree date 24-2-1966 passed by the Dacca High Court in S. A. No. 1917 of 1961).
Judgment
Kemaluddin Hossain J.—This is a Defendant's appeal by special leave arising out of a suit for recovery of possession of the suit land upon declaration of the plaintiffs title therein. The suit land..
Category: Property Law | Date: | Hits: 82
Syed Mofazzal Hossain Vs. The Election Commissioner and others, 1975, 4 CLC (AD)
....idity of the election of a returned candidate and pray that some other person has been duly elected to the office. In such a case tie election as a whole is not set aside and there A no necessity for holding a fresh poll for the purpose of an election to the disputed office, under clause (b) of rule......sing to interfere with the judgment of an Election Tribunal which set aside the election of the appellant as Chairman of a Union Parishad and certain other persons, held under the Bangladesh Local Government (Union Parishad and Pourashava) Order, 1973 and the rules framed thereunder. 2. An ele..Category: Election Law | Date: | Hits: 122
Bangladesh Vs. Mohd. Abdur Razzak and another, 1976, 5 CLC (AD)
....p; As has been noticed above, a proper order of attachment in such a case is to be made under Order 21 rule 46 (l)(c) of the Code, and that is to be made by prohibiting the person holding the deposit from giving it over to the judgment-debtor. Such a prohibitory orde......Hossain, J.—Facts leading to the grant of Special leave to appeal are as follows: Respondent 1, Md. Abdur Razzak obtained a money decree against Respondent 2, Md. Belayet Ali Khan, a Government Contractor in O. C. suit No. 59 of 1962. During the pendency of the suit, Respondent No. ..Category: Civil Law | Date: | Hits: 103
The Com. of Income-tax Chittagong zone, Ctg. Vs. M/s Everett Orient Line Corpn, 1976, 5 CLC (AD)
....ciation in respect of the plant and machineries which are not installed in Pakistan. 6. The Tribunal rejected the applications and refused to refer the question to the High Court holding that the same question was considered in the case of American Export lines and that&nb...... to refer the aforesaid question of law to the High Court for decision but after hearing the parties the learned Judges were pleased to discharge the Rules holding that the common question is covered by the decision of the Supreme Court of Pakistan in the case of United Netherlands Navigatio..Category: Fiscal/Taxation Law | Date: | Hits: 134
The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cinema Co., 1976, 5 CLC (AD)
....llowed the sum of Rs. 11,563/- now in dispute, spent on mosaic flooring on the ground that it was an expenditure of capital nature. On further appeal by the assessee, it was allowed by the Tribunal holding that the amount came within the expression 'current repairs' as contemplated in section 10......ether the appellate Tribunal was right in deleting the allowance of Rs. 11,563/-". 6. Before the High Court the Assessee challenged the formulation of the question but it was overruled. The High Court then proceeded to answer the question. Referring to relevant provisions o..Category: Fiscal/Taxation Law | Date: | Hits: 126
Matilal Sikder & ors Vs. Benodini Dasi, being dead her heirs Bepin B Das & ors, 1976, 5 CLC (AD)
....nnot be determined without considering the rights of others. The principles of Order 1, rule 9 of the Code cannot be made applicable. In the circumstances, it cannot be said that the tenants holding lands contiguous to the lands transferred are not necessary, parties as they are persons w......, however, been laid down in Order 1, rule 9 that no suit shall be defeated by reason of the mis-joinder or non-joinder of parties, and the court may in every suit deal with the matter in controversy so far as regards the rights and interests of the parties actually before it and rule 13 of ..Category: Property Law | Date: | Hits: 54
Golam Hafez Mia Vs. Khadem Ali Meah, 1977, 6 CLC (AD)
....ntiff appellant, Golam Hafez Mia, and defendant respondent, Khadem Ali Meah centres round the land belonging to Nalini and his wife Sarala. They left the country for West Bengal in 1962. Their rayati holding fell in arrears of rent which prompted the Government Acquired Estate to start four certific......July, 1970 passed by the Dacca High Court in Second Appeal No. 1114 of 1997). Judgment Kemaluddin Hossain J.- In this appeal interpretation of some of the provisions of the Public Demands Recovery Act, 1913 are involved. Facts material for the appeal are that dispute between plaintiff ..Category: Property Law | Date: | Hits: 82
Amir Sultan Ali Hyder Vs. Md. K. Alam alias S. Alam & others, 1977, 6 CLC (AD)
....te between the panics, to consider the materials on record, conclusions reached by the Magistrate and to scrutinise judicially materials on which these conclusions are based, he cannot be viewed as holding a departmental inquiry, It was held that as he fulfils these well-known characteristics of a...... or a Court becomes relevant when he is so described in a particular statute. It. would be well to quote the provisions of section 43 of the Ordinance which, in the present case, raised this controversy. Section 43 runs as follows: "In the case of any wakf of which there is no Mutwalli or wh..Category: Trust/Waqf Law | Date: | Hits: 182
Nuruzzaman Chowdhury Vs. Asrarul Hoque Chowdhury and others, 1977, 6 CLC (AD)
.... such as are not covered by the decision already given by this Court." 5. Mr. Mozammel Huq, the learned Counsel for the appellant contended that the learned Judges of the High Court erred in holding that the Supreme Court had virtually decided the case and that the remand was made only to d......nditional sale, and that all the properties described in the schedules to the plaint were not given in kot-mortgage. As such, even if a decree for redemption were to be passed, that decree could not cover properties other than those which were actually included in the deed of kot mortgage dated 13..Category: Property Law | Date: | Hits: 64
Bikash Ranjan Das Vs. The Chairman, Second Labour Court, Dacca and others, 1977, 6 CLC (AD)
....ssain J: The petitioner is a dismissed employee of Public Jute Mills Ltd. He was an Office Assistant in the Labour Office of the Company. He was charged on two counts and dismissed after holding a domestic enquiry. His petition before the Labour Court and thereafter a writ petition to ......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. ..Category: Labour and Industrial Law | Date: | Hits: 151
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. ......ference No. 95 of 1971 Judgment Kemaluddin Hossain J.- In this appeal the question of law involved is, whether the appellant who is a government officer and therefore a public servant and was on deputation on foreign service basi..Category: Employment/Service Law | Date: | Hits: 81
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