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

....aterial 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 r......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...

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

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

...., 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 ......n 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 appellant's managing agency business whose operations were carried out both in India and the then Pakistan, and the appo..

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

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

.... Reported in: 28 DLR (AD) 120. ......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. ..

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

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

....xcise Rule end Procedure regarding clearance of stockinet’s on payment of duty. The appellant Company appears to have submitted an applica­tion to the Secretary, Central Board of Revenue, Government of Pakistan, on the 13th December, 1968 praying for exemption from the payment of duty o......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. ..

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

Azizur Rahman and another Vs. Sree Kailash Chand Burmecha and others, 1975, 4 CLC (AD)

.... by this Court to the appellants to consider 3 points namely (i) whether further proceeding in the suit was barred under section 83(2) of the Code of Civil Procedure without permission of the Central Government (ii) whether the Deputy Commissioner had any legal authority to join himself in the suit ......the basis of what is just and convenient in each case. The result therefore is that this appeal fails and is dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 65. ..

Category: Property Law | Date: | Hits: 93

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

....using 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 el......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. ..

Category: Election Law | Date: | Hits: 122

Bangladesh Vs. Mohd. Abdur Razzak and another, 1976, 5 CLC (AD)

.... 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.......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. ..

Category: Civil Law | Date: | Hits: 103

Government of Bang­ladesh & ors Vs. M/s. Samir & Co, 1976, 5 CLC (AD)

....l be no order as to costs. Ed. ......ct, and therefore no ques­tion of irregular exercise of jurisdiction does arise in this case. The result therefore is that this appeal is dismissed but there shall be no order as to costs. Ed. ..

Category: Alternative Dispute Resolution | Date: | Hits: 258

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

....pondent, 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 certificate proceedings. They are certificate case Nos. 138......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. ..

Category: Property Law | Date: | Hits: 82

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

....does not neces­sarily involve (iii) and never involves (iv)". 15. As early as 1952, Ibrahim, J. of the Dacca High Court, while considering the provisions of Section 18-C of the Bengal Local Self Government Act, 1885, had to consider whe­ther a District Judge or Sub-Judge deciding election case...... 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...

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

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

....ave to appeal from the aforesaid judgement and order of the High Court affirming those of the special Judge. 2. The prosecution case was that for the works programme of the year 1964-65 the Government sanctioned for the Pabna Dis­trict Council a sum of Tk. 16,18,370/00 out of which S......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. ..

Category: Criminal Law | Date: | Hits: 69

Md. Abdur Rahim Mondal Vs. State, 1977, 6 CLC (AD)

....ant and 5 other convicted acc­used filed an appeal to the High Court Division but before hearing of the appeal the 5 other con­victs were released in pursuance of an order of clemency passed by the Government; while the order of conviction and sentence passed against the appellant was upheld by th......n of the ap­pellant as well as of Pakistan Army in killing Saimuddin in the manner it were done. The appeal is, accordingly, dismissed. Ed. This Case is also Reported in: 29 DLR (SC) 246. ..

Category: Criminal Law | Date: | Hits: 63

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

....gainst the Chittaranjan Cotton Mills Limited, Martial Law Order No. 104 of 1960 was promulgated by the Zonal Martial Law Administrator of East Pakistan. Under this Marital Law Order, the Provincial Government was empowered to appoint an Administrator take over the management of the Company. But t...... 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. ..

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

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

.... of the Indian Constitution challenging the validity of an Ordinance and an Act of the Parliament which subsequently replaced the Ordinance under which a set of Directors were appointed by the Bombay Government in place of the Directors of the Company, for the purpose of taking over the management a......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)

....e facts leading to the present leave petition may be set out. 2. The Respondent M/S. A.T.J. Indus­tries Ltd. filed writ petition asserting that prior to the filing of writ petition, the Government by a Notification of October 11, 1972 took over the company with all its assets and pro&......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. ..

Category: Property Law | Date: | Hits: 57

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

....di­nate Judge had no jurisdiction to make an order issuing a direct and open commission for examination of witnesses living in India in the absence of a reciprocal arrangement be­tween the Governments of India and Bangladesh in respect of such examination of witnesses and that as such th......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

Nurun Nabi Mondal and others Vs. Joynal Abedin Khondkar & ors, 1977, 6 CLC (AD)

....ment in the interpretation of its enacting provisions, while construing the provision of section 1 (2) of The East Pakistan Urban Immovable Property Tax Act, 1937, which authorises the   Government to extend the Act to such other areas as may be notified in the Official Gavette. It wa......nbsp;                                 ..

Category: Property Law | Date: | Hits: 59

Bangladesh Vs. M/s. Sree Kundeswari Aushadhalaya, 1977, 6 CLC (AD)

....he instance of Bangladesh, the appellant, to consider the following points: (1) Whether the High Court Division correctly interpreted s. 86(2) of the Excise Act which expressly empowers the Government, amongst others, to fix the spirit strength of medicinal preparation which is liquor wi......uestion any further. For the reasons, we find no merit in these appeals and they are dismissed, but having regard to the facts and circumstances of the matter, we make no order as to costs. Ed. ..

Category: Fiscal/Taxation Law | Date: | Hits: 137

Bangladesh Vs. Abdul Khaleque and ors., 1977, 6 CLC (AD)

....0/- per acre, applying the rule of two years’ average available under Ordinance No. Ill of 1965 promulgated on 22. 3. 65 but made retrospective with effect from 15.8. 63. 6. Both the Government and the owners preferred an appeal, and a revision to the High Court of East Pakistan. T......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

Akhtar Hossain Khan & others Vs. The State, 1977, 6 CLC (AD)

....ntention can not be gathered   from the new statute." 16. The learned counsel for the appellant on the other hand, referred to the case of public   prosecutor, Government of Pandechary Vs. Abdul Aziz Khan reported in A.I.R. 1 n Mad. 311 to show that in respe......which charge-sheet has been, submitted and cognizance has been taken under P.O. 50 after its repeal is' be tried by the Special Magistrate or the Special Tribunal as the case may be. Ed. ..

Category: Criminal Law | Date: | Hits: 113