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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. ......shy;les. The assessee respondent owned the Free School Street properties being a Housing estate. The Company is engaged in the business of acquiring houses and letting them out on monthly rental for the purpose of earning profit upon which the company declared dividend and distribu...... 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 Vs. Mrs. Masuda Khatun, 1982, 11 CLC (AD)
....Person'' has been defined in section 2(9) which includes an individual, a Hindu undivided family, a firm, an association of persons or a body of individuals, whether incorporated or not, a company, Government of Province, a local authority and every other artificial juristic person. 6......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. ......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 75
Nurjahan Begum, wife of Mahmudur Rahman Vs. Mahmudur Rahman Mullick , 1982, 11 CLC (AD)
....ties belong to the wife". It appears that the learned Subordinate Judge made the above observation little thinking that a transaction in aid of an illegal device to defraud the Government cannot be taken as a valid ground in a proceeding before a Court of law. 25. Now ......not be sustained. In the result the appeal is allowed, judgment and decree of the trial Court and those of the High Court Division are set aside and the suit is dismissed with costs. Ed. ...... did not do that. Over and above it appears from the Income Tax Assessment Roll that the plaintiff and the defendants paid the income tax according to their share and cleared up Municipal dues accordingly". (c) "The properties were purchased jointly in the year 1..Category: Property Law | Date: | Hits: 448
Bengal Water Ways Ltd. and other Vs. Rahimuddin Ahmed and others, 1982, 11 CLC (AD)
....private limited Company more or less as a partnership. With these words I concur with the judgment delivered by my learned brother Masud, J. and dismiss the appeal with costs. Ed. ......private limited Company more or less as a partnership. With these words I concur with the judgment delivered by my learned brother Masud, J. and dismiss the appeal with costs. Ed. ....... Rafique-ul-Huq, the learned Counsel for the creditor Shilpa Rin Sangstha, respondent No. 2, submitted that they repeatedly had given opportunities to the appellant company to repay the dues on easy instalments but the company always defaulted. Before the High Court Division, in the w..Category: Business or Commercial Law | Date: | Hits: 110
Chairman, D. I. T and another Vs. Chairman, 2nd Labour Court and another, 1981, 10 CLC (AD)
....chnical pay, if any and officers and employees holding such posts—by the Chairman. (b) If the salary exceeds Tk. 1250/- by the Board (c) In other cases—By Board subject to approval of the Government. 10. Section 36 specifically says that the Chairman shall exercise control over all t......gh Court Division and the Labour Court are set aside, and the petition before the Labour Court dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 37. ......gh Court Division and the Labour Court are set aside, and the petition before the Labour Court dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 37. ..Category: Labour and Industrial Law | Date: | Hits: 108
Mrs. H Mansur & ors Vs. Sec. Min. of Pub. Works & Urban Dev., Pub. Works Div, GoB, 1982, 11 CLC (AD)
....n a few words. The original lessee was Syed Abed Mansur who got the lease of the plot on 6.9. I960. He died in 1963 and was succeeded by the appellants as heirs who got their names mutated with the Government some time in April, 1974. In the meantime some small construction, though no......ed with costs. The order of the High Court Division is set aside, and the impugned order of cancellation of the lease deed declared to have been passed without any lawful authority. Ed. ......ed with costs. The order of the High Court Division is set aside, and the impugned order of cancellation of the lease deed declared to have been passed without any lawful authority. Ed. ..Category: Property Law | Date: | Hits: 53
Assessing Officer, Narayangonj Range and others Vs. Burmah Eastern Ltd., 1981, 10 CLC (AD)
...., otherwise penalty would be imposed. The Taxation Officer, Narayanganj by another letter dated 8th' August, 1973 asked respondent to show cause why penalty should not be imposed for non-payment of Government dues. 4. Having failed to get any relief from the appellants, respondent filed Wr......at the High Court Division has rightly held that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in:...... penalty would be imposed. The Taxation Officer, Narayanganj by another letter dated 8th' August, 1973 asked respondent to show cause why penalty should not be imposed for non-payment of Government dues. 4. Having failed to get any relief from the appellants, respondent filed Writ Petitio..Category: Fiscal/Taxation Law | Date: | Hits: 76
GM, Bangladesh Tea Industry Management Committee Vs. F.H. Chowdhury & anr, 1982 , 11 CLC (AD)
....der Ordinance No. XXXVII of 1977. The Tea Board in exercise of its power had set up Bangladesh Tea Industry Management Committee. The respondent is an employee appointed by the B.T.I.M.C. The Government took the policy of disinvestment of certain abandoned properties and in pursuance thereo......t the relationship between the parties was that of Master and Servant may not be unqualified. In the result, therefore, this appeal is dismissed without any order as to costs. Ed. ......t the relationship between the parties was that of Master and Servant may not be unqualified. In the result, therefore, this appeal is dismissed without any order as to costs. Ed. ..Category: Employment/Service Law | Date: | Hits: 92
Zahirul Huq Vs. Ejamul Huq and others, 1982, 11 CLC (AD)
....en over as abandoned property and thereafter it was released by the Abandoned Property authorities and the respondents got into possession. During the period the property was in possession of the Government, allotment was given to the appellant and so when the respondent got back possession from......rom the due process of law. With this observation this appeal is allowed without any order as to costs, the order of the High Court Division is set aside and the writ petition dismissed. Ed. ......rom the due process of law. With this observation this appeal is allowed without any order as to costs, the order of the High Court Division is set aside and the writ petition dismissed. Ed. ..Category: Tenancy Law | Date: | Hits: 93
Sonali Bank Vs. Abdul Mannan and others, 1981, 10 CLC (AD)
....and the Bank by its letter dated 6.8.77 informed him that the amount will be paid once it is cleared by Head Office. Thereafter, numerous reminders were given and the respondent was informed that the Government had decided not to pay the equivalent of the demonetized notes and hence the amount canno......ecame a debtor. The High Court Division has rightly issued the writ. In the result, therefore, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ......ecame a debtor. The High Court Division has rightly issued the writ. In the result, therefore, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ..Category: Banking Law | Date: | Hits: 129
Shamsul Alam Vs. Superintendent of Police, Bangladesh Railway and other, 1981, 10 CLC (AD)
....ting period without any other fact or circumstances does not confer on the person so officiating any substantive right. In this view of the matter this petition is dismissed. Ed. ......ting period without any other fact or circumstances does not confer on the person so officiating any substantive right. In this view of the matter this petition is dismissed. Ed. ......ting period without any other fact or circumstances does not confer on the person so officiating any substantive right. In this view of the matter this petition is dismissed. Ed. ..Category: Employment/Service Law | Date: | Hits: 83
James Finlay and Co. Ltd. Vs. Chairman, Second Labour Court, Dacca and another, 1981, 10 CLC (AD)
....ten statement was filed on the date fixed. 'Thus, the said I.R.O. Case No. 5 of 1973 was still pending before the Second Labour Court for adjudication on the Charter of Demands referred by the Government to the Labour Court, when the employer illegally drew up charge-sheet against the e......tion 25 of the Act and Civil Appeal Nos. 46 and 47 of 1978 are "disposed of accordingly and will abide by the decisions of the Labour Court. There will be no order as to costs. Ed. ......tion 25 of the Act and Civil Appeal Nos. 46 and 47 of 1978 are "disposed of accordingly and will abide by the decisions of the Labour Court. There will be no order as to costs. Ed. ..Category: Labour and Industrial Law | Date: | Hits: 91
Promode Ranjan Saha and others Vs. Govt. of Bangladesh and another, 1981, 10 CLC (AD)
.... 90 of 1972. The appellants instituted a suit in the Court of the Subordinate Judge Dacca, being Title suit No, 12 of 1958 for declaration that the acquisition of the Hat at Shakherchar by the Government under Notification dated 2.4.56 issued under section 3(1) of the East Bengal State Acqu...... President's Order No. 90 of 1972 and accordingly, the appeal and the suit have abated. The appeal is accordingly dismissed it having abated but without any order as to costs. Ed. ...... President's Order No. 90 of 1972 and accordingly, the appeal and the suit have abated. The appeal is accordingly dismissed it having abated but without any order as to costs. Ed. ..Category: Property Law | Date: | Hits: 66
Abdul Quddus Vs. Sec., Cabinet Secretariat. Establishment Div., Govt. of BD & ors, 1981, 10 CLC (AD)
....ion No. 758 of 1978. 2. The appellant challenged an order of the Bangladesh Biman Corporation whereby some employees junior to him were given two years ante-dated seniority. Respondent No. 1 Government of Bangladesh, prepared a comprehensive formula for giving special facilities to t......in the negative. In the result, therefore, this appeal is allowed and the impugned order is declared to be of no lawful authority. However, there will be no order as to costs. Ed. ......in the negative. In the result, therefore, this appeal is allowed and the impugned order is declared to be of no lawful authority. However, there will be no order as to costs. Ed. ..Category: Employment/Service Law | Date: | Hits: 94
Khabiruddin and others Vs. Government of Bangladesh and others, 1991, 20 CLC (AD)
....vil) Present: MH Rahman J Mustafa Kamal J Latifur Rahman J Khabiruddin and others ..................................................Appellants. Vs. Government of Bangladesh and others...........................Respondents Judgment F......rlier been an order of remand to the trial Court and the appellants had an opportunity to produce all their papers in support of their case. The appeal is dismissed. No costs. Ed. ......rlier been an order of remand to the trial Court and the appellants had an opportunity to produce all their papers in support of their case. The appeal is dismissed. No costs. Ed. ..Category: Property Law | Date: | Hits: 69
Alhaj Md. Serajuddowlah Vs. The State, 1991, 20 CLC (AD)
....foresaid Abdul Khaleque Bain (co-accused), had left for Pakistan immediately after the independence of Bangladesh. The said Abdul Khaleque Bain obtained settlement of the disputed property from the Government in 1958, the lease deed was registered in 1959 and he constructed a building on the land......etitioner summarily. In the result, therefore, this appeal is allowed and the impugned proceeding pending in the Court of the Chief Metropolitan Magistrate, Dhaka is quashed. Ed. ......etitioner summarily. In the result, therefore, this appeal is allowed and the impugned proceeding pending in the Court of the Chief Metropolitan Magistrate, Dhaka is quashed. Ed. ..Category: Criminal Law | Date: | Hits: 51
ABM Quabil Ahmed Vs. Bangladesh, 1991, 20 CLC (AD)
.... Latifur Rahman J ABM Quabil Ahmed .........................................Petitioner Vs. Bangladesh, represented by the Secretary, Ministry of Health and Family Planning, Government of Bangladesh, Bangladesh Secretariat Building, Dhaka and another...................Respo......nce of the petitioner that impelled him to file this petition. We find no substance in this petition and it is, accordingly, dismissed. Stay granted by this Court earlier is vacated. Ed. ......nce of the petitioner that impelled him to file this petition. We find no substance in this petition and it is, accordingly, dismissed. Stay granted by this Court earlier is vacated. Ed. ..Category: Procedural Law | Date: | Hits: 128
Mst. Qaiser Khatoon and 12 others Vs. Mvi. Abdul Khaliq and others, 1973, 2 CLC (AD)
....ore that Court" from which it has been transferred. The rules of the Judicial Committee of the State of Bahawalpur have not been placed before us, but from an order of the Minister of Law, Bahawalpur Government, admitting the first appeal that was taken to the Privy Council in this very case in 1941......ing his report a final decree for possession will have to be drawn up. Since success is divided each party will bear his own costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 104. ......ing his report a final decree for possession will have to be drawn up. Since success is divided each party will bear his own costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 104. ..Category: Civil Law | Date: | Hits: 117
Bangladesh Vs. Naziruddin Ahmed, 1973, 2 CLC (AD)
....iff Mr. Naziruddin Ahmed was a member of the East Pakistan Civil Service (Executive). At the time of the Revolution of 1958 he was employed as an Officer on Special Duty in the Home Department of the Government of erstwhile Province of East Pakistan; and was placed in charge of East Pakistan Gover......f the High Court are reversed. The plaintiff's suit is dismissed. In the circumstances of the case there will be no order as to costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 94. ......f the High Court are reversed. The plaintiff's suit is dismissed. In the circumstances of the case there will be no order as to costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 94. ..Category: Administrative Law | Date: | Hits: 106
Bangladesh Vs. Abdul Wadud and ors., 1973, 2 CLC (AD)
....ision, Comilla) for executing and starting work at once as per schedules of the tender. The suit was filed against the erstwhile Province of East Pakistan as defendant No. 1 and five others who are Government servants. 4. The defendants entered appearance on 11.11.64 and prayed for time to file......s remanded to the trial Court for disposal in accordance with law. In the circumstances of the case there will be no order as to cost. Ed. This Case is also Reported: 25 DLR (SC) (1973) 90. ...... are marked Exts. 1, 2, 2(a), 2(b), 3-3(j) for the plff. claim is proved. C. F. are correct. Ordered That the suit be decreed ex-parte with cost for Rs. 1, 72,317.70 only towards the balance dues including security deposit money plus Rs. 27,250/00 as compensation. The defdts. are allow..Category: Others | Date: | Hits: 103
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