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....on‑I…..................... (6)
A careful reading of clause (iii) of sub‑section (2) of section 10 leads to hold that allowance in respect of interest is to be allowed in computing the business income where the capital is borrowed for the purposes of the business, profession or vocati......Tribunal raised before it either by the assessee or the Revenue.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 332
......h facts and can see how the question has been dealt with by the Tribunal raised before it either by the assessee or the Revenue.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 332
......h facts and can see how the question has been dealt with by the Tribunal raised before it either by the assessee or the Revenue.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 332
..
Category: Fiscal/Taxation Law | Date: 23 Apr, 1992 | Hits: 8
.... Kotwali, Sylhet and he was continuing to be in possession thereof as exclusive owner of the land on payment of rents to the Government and Taxes to the Municipality. He also raised Bank Loan for his business by mortgaging the property within the knowledge of the Additional Deputy Commissioner, Sylh......stan 20 DLR 976, 980; Sultanuddin Chowdhury Vs. Government of the People's Republic Bangladesh, 32 DLR 252.
Lawyers Involved:
Azizur Rahman Choudhury with Md. Abdul Mannan, Advocates‑For the Petitioner.
QA Hossain, AAG‑For the Respondent Nos.1 and 2.
Syed Dastagir Hossain......l effect and further declare that the impugned notice Annexure G is also without any lawful authority and is of no legal effect.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 59.
......l effect and further declare that the impugned notice Annexure G is also without any lawful authority and is of no legal effect.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 59.
..
Category: Property Law | Date: 22 Apr, 1992 | Hits: 4
....ion.
5. Mr. A K Badrul Huq, learned Advocate appearing for the petitioner, submits that section 86 of the Co‑operative Societies Ordinance. 1984 provides for referring any dispute touching the business and affairs of the co‑operative society or of the liquidation of a society to the Registr......e Rule is made absolute.
The Co-operative Societies Ordinance, 1984; Section 86
Section 86 of the Co-operative Societies Ordinance does not attract election disputes and as such the Arbitrator acted illegally and without jurisdiction in making the impugned award.
Coram Non-Judice
......nnexure‑I to the Writ Petition is declared to have been made without any lawful authority.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 294
......nnexure‑I to the Writ Petition is declared to have been made without any lawful authority.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 294
..
Category: Constitutional Law | Date: 12 Mar, 1992 | Hits: 2
.... the three petitions fail and the Rule discharged without any order as to costs. Order of status quo stands vacated.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 221
......Respondents [In all three writ Petitions]
Judgment
March 4, 1992.
Result:
The petitions are failed and the Rule is discharged
Lawyers Involved:
Fida M Kamal, Advocate‑For the Petitioners (in all 3 writ petitions)
AF Hasan Arif, DAG with Fazlur Haq, AAG—For ......aders of electrical goods and registered under the Companies Act and Trade Organisations Ordinance, 1961, is the petitioner in Writ Petition No.273 of 1991. Hay Electrical Industries Ltd, a company incorporated under the Companies Act, manufacturing single phase electric meters in the country, is th......le phase electric meters from successful foreign bidders.
21. Public sector importer has been defined, under clause 2(XXI) of both the Import Policy Orders. Respondents Nos. 5 and 6 as statutory bodies are public sector importers under the said definition. Under clause 11(l) of the Import Polic..
Category: Constitutional Law | Date: 4 Mar, 1992 | Hits: 3
Younus Chokdar Vs. Election Commission and others, 1992, 21 CLC (HCD)
....asan, Upazila Shibchar, District Madaripur by post for information and necessary action as he thinks fit and proper. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 395 ......y 27, 1992. Result: The application is rejected. Cases Referred to- Rafiqul Alam Vs. Mustafa Kamal 42 DLR (AD) 137; Secretary of State Vs. Mask & Co.; Wolver Hampton New Waterworks Co. Vs. Hawkesford (6 CBNS 336); Neville Vs. London Express Newspaper (1919 AC 368); Farid Mia ......asan, Upazila Shibchar, District Madaripur by post for information and necessary action as he thinks fit and proper. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 395 ......n at all levels shall be ensured. He also refers to Article 59 of the Constitution which, inter alia, provides that Local Government in every administrative unit of the Republic shall be entrusted to bodies composed of persons elected in accordance with law. 6. The Local Government (Union Paris..Category: Administrative Law, Election Law | Date: 27 Feb, 1992 | Hits: 2
Sonwar (Md.) Vs. Kamal Kha, 1992, 21 CLC (HCD)
.... to as "the suit premises") to the opposite party in 1966 at a monthly rental of Taka 50.00 and the rent was to be paid within 7 days of the next following month. The opposite party started business of workshop for repairing Baby taxies, etc. in the suit premises. The opposite party is a h......ha...............................Opposite Party Judgment January 6, 1992. Result: The Rule is made absolute. Cases Referred to- Md. Golam Hossain Vs. Mst. Asia Khatun reported, 40 DLR (AD) 1; Ramjan Ali Mistry Vs. Md. Hedayetulta, 31 DLR (AD) 183; Profulla Kumar Chakrab......te parties without costs. The petitioner does get khas possession of the suit premises by evicting the opposite party therefrom. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 346 ......te parties without costs. The petitioner does get khas possession of the suit premises by evicting the opposite party therefrom. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 346 ..Category: Property Law, Tenancy Law | Date: 6 Jan, 1992 | Hits: 3
....hose, the learned Advocate appearing on behalf of Mr. SS Halder, the learned Advocate for the petitioner, submits that due to this aforesaid erroneous action by respondent Nos. 3‑6 the petitioner's business had come to a standstill position as the Bangladesh Bank (respondent No.1) in the month of ......al Jurisdiction)
Present:
Fazle Hussain Mohammad Habibur Rahman J
KM Hasan J
Paul and Co., Narayanganj.......................Petitioner
Vs.
Bangladesh Bank, represented by its Governor and others.................Respondents
Judgment
August 27, 1991.
Lawyers Involved:
Ra......ed outstanding dues till 30.6.91 as per agreement dated 21.7.91.
Let a copy of this judgment be sent to Respondent Nos. 1, 3, 5 and 6.
Ed.
This Case is also Reported in: 45 DLR (HCD) (1993) 8.......ed outstanding dues till 30.6.91 as per agreement dated 21.7.91.
Let a copy of this judgment be sent to Respondent Nos. 1, 3, 5 and 6.
Ed.
This Case is also Reported in: 45 DLR (HCD) (1993) 8...
Category: Banking Law | Date: 27 Aug, 1991 | Hits: 180
Coal Controller Vs. Ventura Industries Ltd, 1991, 20 CLC (HCD)
.... of its power under the Revisional jurisdiction will interfere with the same. A huge amount of money would have to be transferred immediately and that would cause financial constraint restricting the business capacity and capability of the foreign seller to invest in other business when in fact thei...... Ventura Industries Ltd…………………Respondent Judgment February 3, 4 and 5, 1991. Result: The Rule is also discharged. An arbitrator exercises a quasi judicial function. He is both a judge of law and of fact and hence a pure quest...... Court, Dhaka where the application under section 8 is pending. The connected Civil Rule being No. 269 (fm) of 1990 is discharged. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 5 ...... Court, Dhaka where the application under section 8 is pending. The connected Civil Rule being No. 269 (fm) of 1990 is discharged. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 5 ..Category: Arbitration Law | Date: 5 Feb, 1991 | Hits: 5
Md. Ismail Siddique Vs. M/s. Crescent Apparels (Private) Ltd. and others, 1990, 19 CLC (HCD)
....d under Article 63 of the Articles of Association and no copy of the audited balance sheet had been supplied to the petitioner or any other Directors and the Registrar of Joint Stock Company. For the business of the company the said Managing Director had taken loan of about Tk. 30,00,000/‑ from Is...... Crescent Apparels (Private) Ltd. and others...............Respondents Judgment December 19, 1990. Result: The prayer is allowed. Annual General Meeting, once a year According section 81 of the Companies Act every company shall in each year hold in addition to any othe......, Block‑M (2nd and 3rd Floor), Banani Chairman Bari, International Airport Road, Police Station Gulshan, District‑Dhaka. 2. It is stated in the application that respondent No.1 company was incorporated on 6.8.84 as private limited company with nominal capital of Tk. 50,00,0001‑ only divid...... The application is thus allowed. Mr. Nayeem prays for stay of operation of this judgment for four weeks. The prayer is allowed. Ed. This Case is also Reported in: 43 DLR (1991) 99. ..Category: Company Law | Date: 19 Dec, 1990 | Hits: 195
Agrani Bank Vs. Bangladesh Tyres Ltd and others, 1990, 19 CLC (AD)
....nsufficient to meet the existing liabilities, it is heavily indebted to various creditors, all its assets being in mortgage or in pledge, and there is no possible chance of a profit being made or its business carried out. Cases Referred to- The Punjab Flying Club Limited AIR (1933) Lah, 30...... 1990. Result: The appeal is allowed. The Companies Act, 1913- Section 162 Clause (vi), 163 read with section 166 Whether the Appellate Court was wrong in setting aside the order of winding up- The learned Judges in considering the appeal against a winding up order to....... D 151; Re, Taldua Rubber Co. Ltd. (1946) 2 ALL ER. 763) The substratum of a company will be deemed to be gone when (a) the subject matter of the Company is gone or (b) the object for which it was incorporated has substantially failed or (c) it is impossible to carry on the business of the Company ......learned Company Judge. In the result, therefore, the appeal is allowed without any order as to cost. The impugned judgment is set aside and the order of the learned Company Judge restored. Ed. ..Category: Business or Commercial Law | Date: 29 Aug, 1990 | Hits: 122
Mahbubul Alam Chowdhury and others Vs. Chaman Ara Begum and others, 1991, 20 CLC (AD)
....ed that he and defendant No.1 were closed relations. He stated in paragraph 2 of the plaint, the plaintiff and the defendant No.1 had earned a lot of money as partners to each other by doing contract business in the offices of the Chittagong District Board, East Bengal Railway and East Bengal Railwa......nership Act, (IX OF 1931); Section 14 and 69(2) Whether the immovable town and country properties of Schedules 1Ka, 2, 3 and 5 of the plaint, standing jointly in the names of the predecessors of the defendant‑appellants and plaintiff‑respondents, are in fact partnership properties or...... all the above reasons we do not find any merit in the appeal which is dismissed without however any order as to costs. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 121 ...... all the above reasons we do not find any merit in the appeal which is dismissed without however any order as to costs. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 121 ..Category: Civil Law | Date: 14 Aug, 1990 | Hits: 121
Afruz Miah (Md) and another Vs. Alhaj Md. Siraj Miah, 1990, 19 CLC (AD)
....ulent, void and not binding upon the plaintiff and for permanent injunction. 3. The plaint case is that the said deceased Siraj Miah, the eldest brother of appellant No. 1, had hotel/restaurant business in UK and with the earnings in the said business he purchased the land in Sylhet town and c...... Judgment August 5, 1990. Result: The appeal is dismissed. The Code of Civil Procedure, 1908 (V of 1908), Order 6 rule 17 This is not substitution of one cause of action for another, but a consolidation, of all‑wrongs allegedly done to the deceased plaintiff - It will ......anity. 6. Deceased Siraj Miah having learnt about the transfer of these aforesaid shares for the first time on 7.2.1983 filed the application for amendment of the plaint on 3.12.83 seeking to incorporate in the plaint that appellant No. 1 in collusion with other defendants illegally and fraudu...... present case, the same suffers from no illegality. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 89. ..Category: Procedural Law | Date: 5 Aug, 1990 | Hits: 91
Dr. Naimur Rahman and another Vs. Shahbazpur Tea Co. Ltd and another, 1991, 20 CLC (AD)
....ons were denied by respondent No.2 and he set up a counter‑allegation stating that the appellant No.1 acquired a Tea Garden in his own name and lost all interests in the company’s affairs and business and as such the Board of Directors in pursuance of their power given under clause 17(g) of ......l No. 59 of 1984) Judgment June 19, 1990. Result: The appeals are dismissed. The Companies Act, 1913; Section 162 Whether the learned Company judge fell into serious error of law in staying sine die all further proceedings of winding up petitions without taking oral ev......sis of the statements and grounds as contained in the winding‑up applications as the applications are strictly confined to the grounds expressly taken in these petitions. Even new facts cannot be incorporated by amendment in the existing applications for winding up and on that score as well the re......erve any useful purpose. 12. In the result, these appeals are dismissed with the observation made above. In the facts and circumstances of the case there will be no order as to costs. Ed. ..Category: Business or Commercial Law | Date: 19 Jun, 1990 | Hits: 124
Sher Ali Amir Ali Virjee Vs. Eastern Industries (Bangladesh) Ltd. and others, 1990, 19 CLC (HCD)
....a of better administration of the company persuaded the simple minded respondent No.3 to sign some blank papers and some instruments of transfer of shares as the respondent No.3 often went abroad for business purpose. The Respondent No.3 in good faith signed those blank forms. The petitioner believe...... In a case where a private limited company is a family company it is not at all necessary to produce the script. Here in this case the respondent no 3, brother of respondent no. 2, was holding the aforesaid 1300 shares. It is not at all necessary to produce the same before the respondent No. 2, the......o order as to costs. Mr. Tofailur Rahman has prayed for stay of the operation of the judgment for 6 weeks. The prayer is refused. Ed. This Case is also Reported in: 43 DLR (1991) 54. ......o order as to costs. Mr. Tofailur Rahman has prayed for stay of the operation of the judgment for 6 weeks. The prayer is refused. Ed. This Case is also Reported in: 43 DLR (1991) 54. ..Category: Company Law | Date: 17 Jun, 1990 | Hits: 184
Sonali Bank Vs. M/s Begg & Beg Jute Incorporated Limited & others, 1990, 19 CLC (HCD)
....ondents as defendants in the said court for recovery of money by sale of mortgaged goods stating, inter alia, that the defendant No.1 Company M/s. Begg & Beg Jute Incorporated Ltd. is carrying on business of export and buying and selling of jute. The other defendants are its directors. The ...... Present: Nurul Huque Bhuiyan J Mainur Reza Chowdhury J Sonali Bank...............................................................Appellant Vs. M/s Begg & Beg Jute Incorporated Limited & others..............Respondents Judgment April 1, 1990. Resul...... Present: Nurul Huque Bhuiyan J Mainur Reza Chowdhury J Sonali Bank...............................................................Appellant Vs. M/s Begg & Beg Jute Incorporated Limited & others..............Respondents Judgment April 1, 1990. Resu...... discretion in refusing the interest to the plaintiff. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 27. ..Category: Civil Law | Date: 1 Apr, 1990 | Hits: 79
Sheikh Salimuddin Vs. Ataur Rahman and others, 1990, 19 CLC (HCD)
.... suit land under defendant No.1. He denied the suggestion that the plaintiff was possessing the suit land by virtue of bainanama Ext. 4. He also denied the suggestion that the plaintiff had business and that he paid the baina money by selling his mother's property. 25. Admittedly ....................Appellant Vs. Ataur Rahman and others........................Respondents Judgment March 15, 1990. Result: The appeal is allowed. The evidence of an export is of very weak character It is well settled that evidence of an expert witness is of very ......e are set aside and the suit is accordingly dismissed. In the facts and circumstances of the case, there will be no order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 18. ......e are set aside and the suit is accordingly dismissed. In the facts and circumstances of the case, there will be no order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 18. ..Category: Property Law | Date: 15 Mar, 1990 | Hits: 66
Anisuzzaman Vs. State, 1990, 19 CLC (HCD)
....‘Charge, Gulshan PS and accompanied by the witnesses went to the M/S. Khan and Sons, a Cement shop at H-27 Amtali, PS Mahakholi and learnt from the local people that the appellant runs a rod and iron business but he was absent for 8/9 months and the local people informed him that the accused used to......wers Act, 1974. It is held that theft of property belonging to the citizen does not attract the provision of section 2(1) of the Special Powers Act and a person can not be convicted under section 16 for committing theft of such property……………………......roject authority. In the result, I allow the appeal with the aforesaid observation. The appellant is released from his bail bond. Ed. This Case is also Reported in: 43 DLR (1991) 35. ......roject authority. In the result, I allow the appeal with the aforesaid observation. The appellant is released from his bail bond. Ed. This Case is also Reported in: 43 DLR (1991) 35. ..Category: Criminal Law | Date: 4 Feb, 1990 | Hits: 86
AK Banik & Khokan Kumar Saha Vs. M. Karim & another, 1989, 18 CLC (HCD)
....ers informed the Assistant Secretary of Ministry of Home Affairs of the impending release of the two detenus on Thursday the 6th April, 1989 after lock-up hours and their duty ended. They had no business of waiting for a further telephone call on Saturday, as advised. By so doing they overstepp......ginal Jurisdiction) Present: Mustafa Kamal J Md. Mozammel Hoque J AK Banik & Khokan Kumar Saha.................Petitioners (In both the petitions) Vs. M. Karim, Jailor, Dhaka Central Jail, Dhaka & another...................Respondent (In both the Petitions......bsequently may be accepted. Let a copy of this judgment be forwarded to the Secretary, Ministry of Home Affairs forthwith. Ed. This Case is also Reported in: 42 DLR (HD) (1990) 122. ......bsequently may be accepted. Let a copy of this judgment be forwarded to the Secretary, Ministry of Home Affairs forthwith. Ed. This Case is also Reported in: 42 DLR (HD) (1990) 122. ..Category: Contempt of Court Law, Criminal Law | Date: 11 Jun, 1989 | Hits: 102
Hazrat Ali & Abdur RahÂman Vs. State, 1989, 18 CLC (HCD)
....emned prisoner Hazrat Ali with the modification of sentence of both the condemned prisoners from death to imprisonment for life. Ed. This Case is also Reported in: 42 DLR (HCD) (1990)177. ............................................Respondent Judgment April 26, 1989. Result: The death reference is rejected with Commutation of the sentence of death to imprisonment for life. The Evidence Act, 1872 (Act No. I of 1872); Section 27 The Code of Criminal Proce......emned prisoner Hazrat Ali with the modification of sentence of both the condemned prisoners from death to imprisonment for life. Ed. This Case is also Reported in: 42 DLR (HCD) (1990)177. ...... imprisonment for life. The Evidence Act, 1872 (Act No. I of 1872); Section 27 The Code of Criminal Procedure (V of 1898); Section 164, 342 and 364 Discovery of the dead bodies are relevant fact for finding out the clue The confessional statement by condemned priso..Category: Evidence Law | Date: 26 Apr, 1989 | Hits: 152
Niropoma Ritchel Vs. Mohammad Abdul Jalil Mea & others, 1989, 18 CLC (HCD)
....d used to live with his second wife somewhere else. The contesting defenÂdant constructed a shop hut and a gadi-ghar in the suit property and one Narendra Aring was a bharatia and he used to run his business in the said gadi-ghar godown. In 1964 Narendra left the country and in June, 1967 the suit ......................Appellant Vs. Mohammad Abdul Jalil Mea & others....................................Respondents Judgment March 13, 1989. Result: The appeal is allowed without any order as to cost. Cases Referred to- ILR Bom. Series Vol. 7 page; 34 AIR 1958 Punjab 335; ILR......and the appeal is allowed without any order as to cost and the suit is dismissed. Let the records of the case be sent down at once. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 467.......and the appeal is allowed without any order as to cost and the suit is dismissed. Let the records of the case be sent down at once. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 467...Category: Contract Law | Date: 13 Mar, 1989 | Hits: 941
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