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Haji Ali Hossain & others Vs. Badsba Meah & others, 1983, 12 CLC (HCD)
....erits. The appeal, therefore, fails. Parties are made to bear their own costs in this appeal. Ed. This Case is also Reported in: 36 DLR (1984) (HCD) 37 ......erits. The appeal, therefore, fails. Parties are made to bear their own costs in this appeal. Ed. This Case is also Reported in: 36 DLR (1984) (HCD) 37 ...... made to bear their own costs in this appeal. Ed. This Case is also Reported in: 36 DLR (1984) (HCD) 37 ......e Supreme Court of India and reported in AIR 1974 (SC) 171 it has been observed that the Courts will usually be guided by the following circumstances in deciding a question of benami, namely. (1) the source from which the purchase money came; (2) the nature and possession of the property, after the ..Category: Property Law | Date: 23 Nov, 1983 | Hits: 3
M/s. A.B. Biscuit Co. Ltd Vs. Haque Brothers Ltd, 1983, 12 CLC (HCD)
....ny prima facie finding or observation on the issue of temporary injunction in this judgment. Ed. This Case is also Reported in: 36 DLR (1984) (HCD) 107 ......ny prima facie finding or observation on the issue of temporary injunction in this judgment. Ed. This Case is also Reported in: 36 DLR (1984) (HCD) 107 ......Appellant Vs. Haque Brothers Ltd...............................Respondent Judgment October 3, 1983. Result: Appeal is dismissed Cases Referred to- McCain International Ltd. Vs. Country Fair Foods Ltd. and anr., 1981 RFC 69(CA). Lawyers Involved: Abdu...... their product under the name "McCain Oven Chips", this was strong evidence that the name "Oven Chips" was descriptive of the product and the name "McCain" indicated the source of origin of the product. It was also held that the name "Oven Chips" was an ingeni..Category: Intellectual Property Law | Date: 3 Oct, 1983 | Hits: 12
M/s. A.B. Biscuit Co. Ltd. Vs. Haque Brothers Ltd., 1983, 12 CLC (HCD)
....t being influenced in any way by any prima facie finding or observation of the issue of temporary injunction in this judgment. Ed. This Case is also Reported in: 36 DLR (HCD) (1984) 107. ......t being influenced in any way by any prima facie finding or observation of the issue of temporary injunction in this judgment. Ed. This Case is also Reported in: 36 DLR (HCD) (1984) 107. ...... Haque Brothers Ltd................................................Respondent Judgment October 3, 1983. Result: The appeal is dismissed. Case Referred to- Mc Cain International Ltd. Vs. Country Fair Foods Ltd. and another, 1981 R.P.C. (Reports of Patent. Design and Tra...... under the name "McCain Oven Chips", this was strong evidence that the name ''Oven Chips" was descriptive of the product and the name "McCain" indicated the source of origin of the product. It was also held that the name "Oven Chips" was an ingeni..Category: Intellectual Property Law | Date: 3 Oct, 1983 | Hits: 290
Neerala Tea Estate & others Vs. Government of Bangladesh & others, 1983, 12 CLC (HCD)
....eal to the Appellate Division. The prayer is allowed. It is certified that it is a fit case for appeal to the Appellate Division. Ed. This Case is also Reported in: 41 DLR (1989) 90. ......eal to the Appellate Division. The prayer is allowed. It is certified that it is a fit case for appeal to the Appellate Division. Ed. This Case is also Reported in: 41 DLR (1989) 90. ......so Reported in: 41 DLR (1989) 90. ......eal to the Appellate Division. The prayer is allowed. It is certified that it is a fit case for appeal to the Appellate Division. Ed. This Case is also Reported in: 41 DLR (1989) 90. ..Category: Civil Law | Date: 16 Feb, 1983 | Hits: 88
The State Vs. Abdul Awal, 1983, 12 CLC (HCD)
....hem. The special period of limitation enjoyed by the Government in many cases are not applicable to them, unless the statute establishing them specifically so applies. They are also subject to income tax and other revenue legislations to the same extent and in accordance with the same regulations as......gment be forwarded to the learned Magistrate where he is posted now. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 288. ...... now. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 288. ......gment be forwarded to the learned Magistrate where he is posted now. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 288. ..Category: Business or Commercial Law | Date: 13 Feb, 1983 | Hits: 1
Narendralal Chowdhury & others Vs. Bimal Kanti Chowdhury & others, 1982, 11 CLC (HCD)
.... regard to the facts and circumstances of the case we direct the parties to bear their own costs of this appeal. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 40. ...... regard to the facts and circumstances of the case we direct the parties to bear their own costs of this appeal. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 40. ...... direct the parties to bear their own costs of this appeal. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 40. ...... regard to the facts and circumstances of the case we direct the parties to bear their own costs of this appeal. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 40. ..Category: Civil Law, Property Law | Date: 4 May, 1982 | Hits: 1
Neerala Tea Estate & another Vs. Bangladesh Tea Board & ors, 1982, 11 CLC (HCD)
....the case, we direct that the contesting respondent No.2 do pay cost to the petitioners which we assess at Tk. 2000/00. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 7. ......the case, we direct that the contesting respondent No.2 do pay cost to the petitioners which we assess at Tk. 2000/00. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 7. ......in: 3 BLD (HCD) (1983) 7. ......d whatever could be carried away were looted. The labour and the staff ran away with their lives. The work had to be suspended due to the above troubles of an unusual kind, and no assistance from any source could be had. The Company could not do any work for nearly two years. 16. The petitioner..Category: Constitutional Law, Property Law | Date: 13 Jan, 1982 | Hits: 2
Neerala Tea Estate Ltd. And Another Vs. Bangladesh Tea Board and Others, 1982, 11 CLC (HCD)
....nces of the ease, we direct that the contesting respondent No. 2 do pay colt to the petitioners which we assess at Tk. 2000/00. Ed. This Case is also Reported in: 34 DLR (HCD) (1982) 161. ......nces of the ease, we direct that the contesting respondent No. 2 do pay colt to the petitioners which we assess at Tk. 2000/00. Ed. This Case is also Reported in: 34 DLR (HCD) (1982) 161. ......eported in: 34 DLR (HCD) (1982) 161. ......tever could be carried away were looted. The labor and the staff ran away in fear of their lives. The work had to be suspended due to the above troubles of an unusual kind, and no assistance from any source could be bad. The Company could not do any work for nearly two years. 14. The petitioner..Category: Property Law | Date: 13 Jan, 1982 | Hits: 2
Saad Ahmed Vs. The State, 1981, 10 CLC (HCD)
....ng that he has been receiving complaints against Abdul Jalil and cautioned him twice. His entry in the Razakar organisation was not scrutinised by the Peace Committee. He is in the habit of taxing many persons and in village disputes he acts as a tout. He should be removed from the Ra....../-, in default, to suffer rigorous imprisonment for 15 days more. Let the records be sent down. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 75. ......ays more. Let the records be sent down. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 75. ....../-, in default, to suffer rigorous imprisonment for 15 days more. Let the records be sent down. Ed. This Case is also Reported in: 3 BLD (HCD) (1983) 75. ..Category: Criminal Law | Date: 3 Nov, 1981 | Hits: 1
....1.7.80 was done without lawful authority.
The Rule is accordingly made absolute without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (HCD) (1982) 34
......1.7.80 was done without lawful authority.
The Rule is accordingly made absolute without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (HCD) (1982) 34
......(HCD) (1982) 34
......ase reported in PLD 1963 Dacca 754.
24. The learned Deputy Attorney General contends that Zamiruddin Ahmed has no personal knowledge of the facts stated in the petition. He has not disclosed the source of his knowledge. In the instant case in paragraph 3 of the supplementary affidavit it has be..
Category: Constitutional Law, Procedural Law | Date: 23 Jul, 1981 | Hits: 1
Registrar, University of Dacca Vs. Dr. Sajjad Hossain And University of Dacca, 1981, 10 CLC (AD)
....sts. Order of the Court In view of the decision of the majority, me appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 348 ......sts. Order of the Court In view of the decision of the majority, me appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 348 ......t In view of the decision of the majority, me appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 348 ......the interpretation given therein. 6. The relevant Article may be set out: "A Board shall, upon reference made to it by the Government agencies or an information received in writing from any source. examine the case of a Government servant with reference to his activities, records and such ..Category: Administrative Law | Date: 30 Apr, 1981 | Hits: 67
Dacca Municipal Corporation Vs. Sonali Bank and Ors., 1981, 10 CLC (AD)
....Shahabuddin Ahmed, J, but I am unable to concur and take a different view which is detailed below. 5. Sonali Bank, respondent filed the writ petition challenging the assessment of municipal taxes for the years 1968-69 and 69-70 and prayed for direction on the Dacca Municipal Corporation to......ual value of the holding the urban tax is 5% of the annual value. The Model Tax Schedule remained unchanged and therefore, the two taxes could not exceed 17%. If the Urban Tax which is now 5% is deducted the Municipality is left with 12%. That 12% is split up at 7 % for holding rate; 3% li......n is set aside and Writ Petition No. 135 of 1980 is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 470 ......nce, 1960, East Pakistan Municipal Committee (Taxation) Rules, 1960 and the Model Tax Schedule, 1961. Reference to the Urban Immovable Property Tax Act, 1957 is also necessary in this connection. The source of authority of the Municipal Committee to levy taxes, rates, tolls and fees is the Municipal..Category: Administrative Law, Fiscal/Taxation Law | Date: 10 Mar, 1981 | Hits: 111
Assessing Officer, Narayanganj Range, & Others Vs. Burmah Eastern Limited, 1981, 9 CLC (AD)
.... The appeal is dismissed Urban Immovable Property Tax Rules, 1957, Rule 10 Rule 10 gives power to amend or alter the valuation only in cases where assessment is yet to be completed and tax is payable. It does not give power to re-open a closed assessment………&hellip......eld that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 450 ......was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 450 ......eld that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 450 ..Category: Fiscal/Taxation Law | Date: 22 Jan, 1981 | Hits: 0
Dr. Nurul Islam Vs. Bangladesh & Others, 1980, 9 CLC (AD)
....ce. No selection was involved. The interests of all rent-receivers throughout the province were to be acquired at one and the same time. 43. Even if there are 'discriminatory provisions in a taxing statute, they will not be immune from attack on the ground of their infringement of the equal......ts. The decision of the High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 140 ......gh Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 140 ......ts. The decision of the High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 1 BLD (AD) (1981) 140 ..Category: Administrative Law, Employment/Service Law | Date: 9 Dec, 1980 | Hits: 6
Mosammat Nurunnahar Begum & another Vs. Abdul Jabbar Mondal & others, 1980, 9 CLC (HCD)
.... compensation. In the facts and circumstances of the case, there will be no order as to costs. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 56 ...... compensation. In the facts and circumstances of the case, there will be no order as to costs. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 56 ......) 56 ......rpose. When the purchase is made by the husband in the name of the wife, even slighter evidence would be sufficient. In this case, there was positive evidence to show that the wife had no independent source of income, there was sufficient evidence to prove that the consideration money was paid by Dr..Category: Property Law | Date: 26 Aug, 1980 | Hits: 2
Commissioner of Income Tax, Chttagong Zone Vs. M/S K. Raman & Co. Ltd, 1980, 9 CLC (HCD)
.... with T. Islam, Advocates-For the Respondent. Application No. 20 of 1976 under s.66 (1) Judgment Syed Muhammad Husain J. - This is an application at the instance of the Commissioner of taxes, Chittagong Zone under Section 66 of the Income Tax Act for the decision of this Court on the ......ncome Tax Act. The question raised in this application having been answered in the affirmative, this application is rejected. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 55 ......ation having been answered in the affirmative, this application is rejected. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 55 ......R. 1932 PC. 138 (Commissioner of Income Tax Vs. Shaw Wallace and Co) held that income connotes a periodical monetary return coming in with some sort of regularity or expected regularity from definite source, excluding anything in the nature of a mere windfall. In the aforesaid case the question whet..Category: Fiscal/Taxation Law | Date: 22 Jul, 1980 | Hits: 2
Dhamai Tea Co Ltd. Vs. Arjoon Kumar & another, 1979, 8 CLC (HCD)
....ffirmed. In the facts and circumstances of the case I make no order as to costs. Ed. This Case is also Reported in: 31 DLR (HCD) (1979) 432 ......ffirmed. In the facts and circumstances of the case I make no order as to costs. Ed. This Case is also Reported in: 31 DLR (HCD) (1979) 432 ......no order as to costs. Ed. This Case is also Reported in: 31 DLR (HCD) (1979) 432 ......tion of the parties must be inferred from the circumstances and conduct of the parties. The Indian Supreme Court has acknowledged Salisbury's Laws of England, 3rd End., Vol. 23 P. 427 as the source of the above provision of law. 13. Mr. M. Hafizullah argues that Ext. 1 (c) being a prov..Category: Administrative Law, Property Law | Date: 11 Dec, 1979 | Hits: 1
Alhaj Aklima Khatun & another Vs. Shah Alam & another, 1979, 8 CLC (HCD)
.... before the Income Tax authority for Income Tax Clearance Certificate to which the Income Tax Authority replied by a letter dated 21.12.68 asking the donor to deposit a sum of Rs. 7,500/ as gift tax. Unfortunately, the donor expired on the next day, i.e. on 22.12.68. The defendants are the sons......t. She further stated that her father took advance from the tenant and after deduction of the advance per month a sum of Rs. 2,500/- was being received She also could not say how much money was being deducted from the rent, nor she could say the amount of loan which was being deducted from the loan....... absolute. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 34. ...... C. R, Nos. 1035 (f) of 1975 and 1002 (fm) of 1975 are made absolute. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 34. ..Category: Property Law | Date: 23 Aug, 1979 | Hits: 3
....se rules (a) the petitioner shall be paid a salary in the scale of Tk. 1050-2000 P.M. with annual increment of Tk. 125/- P.M., (b) he shall be paid office allowance and car allowance free from income-tax, daily free as admissible to any other Deputy Attorney General, (c) he shall be provided with ac......d order. In the result the rule is discharged without any order as to costs.
Rafiqur Rahman J. — I agree,
Ed.
This Case is also Reported in: 31 DLR (HCD) (1979) 332
......4 of 1978.
Judgment
Shahabudin Ahmed J.- The petitioner, former Deputy Attorney General (Criminal), has challenged in this petition under Article 102 of the Constitution an order dated 10th June, 1978 of the respondent, Government, of Bangladesh, represented by the Secretary. Min......d order. In the result the rule is discharged without any order as to costs.
Rafiqur Rahman J. — I agree,
Ed.
This Case is also Reported in: 31 DLR (HCD) (1979) 332
..
Category: Administrative Law | Date: 2 Aug, 1979 | Hits: 1
Sonali Bank Vs. Taxation Officers, Urban Immovable Property Tax, 1979, 8 CLC (HCD)
....se two matters, the petitions were heard analogously and are being disposed of by the present judgment. 2. In petition No. 135 of 1970 the petitioner, inter alia, alleged that it was assessed to taxes by the Urban Immovable Property Tax Authority and the Municipal Authority at Dacca on an accep......ard to the facts and circumstances of the case we make no order as to costs. Abdur Rahman Chowdhury J.-I agree. Ed. This Case is also Reported in: 31 DLR (1979) 414. ......(1979) 414. ......ard to the facts and circumstances of the case we make no order as to costs. Abdur Rahman Chowdhury J.-I agree. Ed. This Case is also Reported in: 31 DLR (1979) 414. ..Category: Fiscal/Taxation Law | Date: 31 May, 1979 | Hits: 1
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