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Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)
....s purchased and consumed in manufacturing different types of containers etc. There is also no quantitative reconciliation of finished products manufactured and sold. (iii) The accounts on the whole were unverifiable. (iv) There are unexplained and unproved loans of Rs. 30,000/, Rs. 70,......aid years. The Income-tax Officer thus assessed the gross profits of the assessee company at 436/- 447/- and 447/- for the assessment years 1956-57, 1957-58 and 1958-59 respectively, after adding the amounts of the alleged loans as the suppressed income of the assessee company for the respective y......and sold and that the said accounts were, on the whole, unverifiable. The said Revenue Officers as well as Appellate Tribunal came also to be the view that the introduction of a substantial amount of money as loan in the books of account of each of the assessment years, which was not really a loan..Category: Fiscal/Taxation Law | Date: | Hits: 164
Jardine Henderson Ltd. Calcutta, India Vs. Commissioner of Income-Tax, Chittagong, 1976, 5 CLC (AD)
....paid to the managing company was, of course, a certain percentage of the sale proceeds of the goods produced by the managed company or any other goods sold by the said company and as such the whole of the fund out of which the said remuneration was to be paid may have arisen outside Pakista......s business transactions, properties etc. a commission on the gross sale proceeds from the goods manufactured and told in India and also an office allowance of Rs. 2,400/- per annum, the said amount of office allowance only could be said to have had some kind of relation or connection with ......hether directly or indirectly, through or from any business connection in taxable territories or through or from any asset or source of income in taxable territories or through or from any money lent at interest and brought into taxable territories in cash or in kind, or through or from..Category: Fiscal/Taxation Law | Date: | Hits: 114
Haji Md. Shariatullah Vs. Ashrafun Nessa Bibi and others, 1976, 5 CLC (AD)
....g regard to the considerations made above we find no substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ...... 7. Order, as defined above, is analogous to a decree and generally has the essential attributes of a decree but as it arises out of a proceeding not being a suit, it does not amount to a decree. There, is no doubt, however, that an order allowing pre-emption under section 9......g of such objection. In the case of Ramkeshawar Prasad Vs. Babu Girja Prasad A.I.R. 1957 Patna 501, the Patna High Court expressed a similar view and held that an order directing payment of sum of money to a Pleader. Commissioner was no doubt executable by virtue of sec. 36 of the Code but ..Category: Property Law | Date: | Hits: 77
Bangladesh Vs. Mohd. Abdur Razzak and another, 1976, 5 CLC (AD)
....l subsist subject to the prior lien or charge of the Government and in accordance with the observation made herein. The appeal is allowed but without any order as to costs. Ed. ......ntract made by the judgment-debtor, Belayet Ali with the Executive Engineer, C & B Department, Building Division-1, Rajshahi. He obtained an order of attachment on 27. 9. 62, directing the amount to be transferred to the credit of the judgment-debtor Belayet Ali. No objection to att......n Case No. 101 of 1968). Judgment: Kemaluddin 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. ..Category: Civil Law | Date: | Hits: 103
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. ......made against the appellants, even if wholly believed, do not constitute any offence cognizable by a Special Judge appointed under the Criminal Law Amendment Act, 1958. Those allegations would at most amount to civil liability. In support of his contention learned counsel referred to Clause (8) of th......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. ..Category: Anti-Corruption Laws | Date: | Hits: 225
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. ......ment, but the income of the previous year. This is in direct contrast to the English Income Tax Acts, under which the subject of assessment is the income of the year of assessment, though the amount is measured by a yardstick based on previous years. The difference is well illustr......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 134
Government of Bangladesh & ors Vs. M/s. Samir & Co, 1976, 5 CLC (AD)
....lity and an irregularity; but this much is clear, that an irregularity is a deviation from a rule of law which does not take away the foundation or authority for the proceeding, or apply to its whole operation whereas a nullity is a preceding that is taken without any foundation for it, or i......intending Engineer to be nominated by the Chief Engineer, Pak. P.W.D. for arbitration according to law. 3. A dispute having arisen on completion of the aforesaid work between the parties as to the amount of money to be paid to the Respondent Firm, Mr. M. I. Rajput, Superintending Engineer, Pa......Engineer to be nominated by the Chief Engineer, Pak. P.W.D. for arbitration according to law. 3. A dispute having arisen on completion of the aforesaid work between the parties as to the amount of money to be paid to the Respondent Firm, Mr. M. I. Rajput, Superintending Engineer, Pak. P.W.D. ..Category: Alternative Dispute Resolution | Date: | Hits: 258
The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cinema Co., 1976, 5 CLC (AD)
....iction conferred under clause (1). Clause (3) further defines the mode of exercise of jurisdiction conferred under Clause (1), and not covered by Clause (2). A reading of the Article as a whole indicates that any decision, which includes a judgment, decree, order or sentence of a High ...... of Rs. 20,803/- spent on oil painting of walls and Mosaic flooring-of the Cinema Hall, considering them to be capital expenditure. 3. On appeal, the Assistant Commissioner held that of the amount of Rs. 20,803/- a sum of Rs. 9,240/- was spent for oil painting the walls of the Hall, and i......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 126
Golam Hafez Mia Vs. Khadem Ali Meah, 1977, 6 CLC (AD)
....der sections 22 or -43 before certificate officer. 17. The true import of the section is that the sale in a certificate proceeding for non-service of notice under section 7 is valid against the whole world for all times, and as against the certificate debtor, after a period of one year, from t......te sale of the property of the certificate debtor situated in the district in which the certificate is filed, shall be void against any claim enforceable in execution of the certificate, and that the amount due from time to time, in respect of the certificate shall be a charge upon the immovable pro......wo sub-sections may be considered by drawing an analogy from the provisions of the Bengal Tenancy Act, in that the effect of the sale in execution of a certificate under sub-section (1), is that of a money decree, and that under sub-section (3) of rent decree in certain cases. Under the former, the ..Category: Property Law | Date: | Hits: 82
Nuruzzaman Chowdhury Vs. Asrarul Hoque Chowdhury and others, 1977, 6 CLC (AD)
....e appeal as per judgment dated 22-6-1966. The accounting will be made according to the directions given by the High Court in its judgment. In the result the appeal is dismissed with costs. Ed. ......ound as a result of the accounting that any payment or recoveries have been made by the mortgagee or his successors in interest after the first day of January, 1939 which are in excess of the maximum amount realisable under section 30 of the Bengal Money Lenders Act, there will be an order for the r......st of the defendant-appellant for a sum of Tk. 1500/- The possession of the mortgaged land including the land of schedule 1 (kha) was given to the mortgagee. The stipulation was that if the principal money was paid within 8 years the possession of the mortgaged land would be given back to the mortga..Category: Property Law | Date: | Hits: 64
The State Vs. Fazu Kazi alias Kazi Fazlur Rahman and others, 1977, 6 CLC (AD)
....boration thereof. It is not, however, necessary that independent evidence by itself should be sufficient to sustain a conviction. In the result the appeal is dismissed. Ed. ......boration thereof. It is not, however, necessary that independent evidence by itself should be sufficient to sustain a conviction. In the result the appeal is dismissed. Ed. ......gorous imprisonment each. The case against appellant Maqbool Hussain rested entirely on what the other two accused were alleged to have stated to a Tahsilder at the time of offering the bribe money to the Tahsilder for the purpose of mutating the appellant's name in the Register. At th..Category: Criminal Law | Date: | Hits: 80
K. M. Zaker Hossain Vs. The State, 1977, 6 CLC (AD)
....ees incurred thereof, the total amount including cash payment being Tk. 2,13,963/41 while Tk. 1,43,315.47 at best would have been due to the Contractor on completion of the work and that the whole thing was done under the command and orders of the petitioner in violation of all rules......ogramme of the year 1964-65 the Government sanctioned for the Pabna District Council a sum of Tk. 16,18,370/00 out of which Sadar Sub-Division of Pabna got Tk. 7,00,000/-. To utilise the said amount the District Council of which the petitioner was the Chairman took up some development sche&......aid to the Contractor in excess of his dues. It so happened that when advances were allowed sufficient fund was not always available in the account of the District Council and as such the money was to be managed from some other funds namely, public works cess funds, etc. The petitioner ..Category: Criminal Law | Date: | Hits: 69
Abdur Rahim Afroze Vs. B. C. Aga and Co. Ltd. and others, 1977, 6 CLC (AD)
.... vitiate the arbitration proceeding and make the award illegal. It was further held that the criterion to decide if failure to comply with such a provision is a mere irregularity or it vitiates the whole proceedings is whether the statute itself provides any penalty for such failure. In Ram Bali V......hereunder, that will not render the arbitration proceedings illegal or void because a breach of the provisions of para 2 of Schedule 1 by an omission to appoint an umpire in terms thereof will merely amount to non-observance of an implied condition of the arbitration agreement and this non-observa......therefore, jurisdiction to enter upon arbitration on his appointment and the award made by him was not void. In the result the appeal is dismissed without, however, any order as to costs. Ed. ..Category: Business or Commercial Law | Date: | Hits: 86
Yusuf Sk. alias Sk Abu Yusuf Vs. Appellate Tribunal and another, 1977, 6 CLC (AD)
....nths more. The sentences are accordingly modified. In the result, the appeal is dismissed with the modification of the sentence indicated. Ed. The Case is also Reported in: 29 DLR (SC) 211. ...... Mr. Moinul Hossain lastly contended that according to the prosecution the complainant was robbed of Tk. 491/- of which Tk. 264/- was recovered from the appellant and the complainant already got that amount. In this view of the matter he submitted that the sentence has been extremely severe and th......nths more. The sentences are accordingly modified. In the result, the appeal is dismissed with the modification of the sentence indicated. Ed. The Case is also Reported in: 29 DLR (SC) 211. ..Category: Criminal Law | Date: | Hits: 70
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. ...... sale in execution of the said decree in the First Court of Subordinate Judge Pabna and Respondent No. 1, purchased the said property in auction for a sum of Rs. 3000/-, subject to two mortgages amounting to Rs. 1,00,000/- and odd, on the 29th June, 1960 Delivery of possession of the aucti......immovable property belonging to the said Company. 2. Respondent No. 3, a private limited Company, was the owner of Rupkatha Cinema Hall situated at Pabna town. Respondent No. 3 having obtained a money decree against the said company got the said Cinema Hall put up for sale in execution of the s..Category: Property Law | Date: | Hits: 118
Haji Abdul Motalib Sowdagar Vs. Faiz Ahmed Chowdhury and others, 1977, 6 CLC (AD)
....t in the case of Golamar Rahman was distinguished on the ground that the tenancy in that case was exclusively of a hut and so the subject matter of the lease could be said to have been destroyed as a whole and it was held that when a tenancy was in respect of some structures as well as of land the t......debtor was very much on the same site by constructing some new huts thereon. The argument seems to be of no substance on the very face of it. But Mr. Khondker with great persistence tried to add some amount of plausibility to such a patently wrong proposition by reference to some case law and the En......ejecting civil petition for Special Leave to Appeal No. 141 of 1975. The Courts below were right in rejecting the petitioner's plea. There is no substance in this petition which is dismissed. Ed. ..Category: Tenancy Law | Date: | Hits: 89
Nurun Nabi Mondal and others Vs. Joynal Abedin Khondkar & ors, 1977, 6 CLC (AD)
....cognition of a childless widow's right of inheritance as laid down in the following provision of Mitakshara: "It is a settled rule that a wedded wife, being chaste, takes the whole estate of a man, who being separated from his coheirs and not subsequently re-united wi......nd's property, according to the Texts cited above, is the spiritual benefit she may render to the departed soul as his wife. Acts of unchastity by a woman, which may be of different grades, may not amount to disavowal of her marital relationship and defacto abandonment of her characte......nbsp; ..Category: Property Law | Date: | Hits: 59
Bangladesh Vs. Abdul Khaleque and ors., 1977, 6 CLC (AD)
....en the property is acquired. We are to advert to different provisions of section 5 of the Act for the purpose. Material parts of the section have already been set out. A reading of the section as a whole, shows that under sub-section (1) and (la) a proposal for acquisition of a requisitioned prop......section (6) by the Government, and that decision is notified in the gazette under section 5(7) of the Act, when the property vests in the Government. The provisions are so clear, that no amount of casuistry can be called in aid to treat the proposal into an accomplished act. 17.......he matter in the manner indicated above. The appeal No. 26 of 1976 subject to the observation made above is dismissed. We however make no order as to costs in all the appeals. Ed. ..Category: Property Law | Date: | Hits: 70
M/s Amin Jute Mills Ltd. Vs. Bangladesh and others, 1977, 6 CLC (AD)
.... in order to understand the true meaning and real import of a particular expression occurring in a section of a legislative enactment it is necessary to read that section in the context of the whole enactment along with its title and preamble that the long title and preamble of East Pakista......as to collect additional revenue by imposing a tax on the annual value of lands together with building, and as the owners of such lands with buildings who are capable of paying any substantial amount of tax thereon are likely to be found only in an urban area the Legislature may be taken to......e of the enactment of the Basic Democracies Order. We, therefore, do not find any substance in all these appeals which are dismissed, but there shall be no order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 244
Bangladesh Small Industries Corporation, Dacca Vs. Mahbub Hossain Chowdhury, 1976, 5 CLC (AD)
....e the scope of the leave order and so we abstain from entering into it. In the result this appeal is dismissed with no order as to cost. Ed. This Case is also Reported in: 29 DLR (SC) 41. ......ly expressed in those important decisions of the House of Lords in expounding in an illuminating way the position of an employee of a statutory body having a public character has introduced a great amount of clarity and precision in the understanding of the legal right of such an employee, when ......e the scope of the leave order and so we abstain from entering into it. In the result this appeal is dismissed with no order as to cost. Ed. This Case is also Reported in: 29 DLR (SC) 41. ..Category: Employment/Service Law | Date: | Hits: 170
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