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

....tly or indirectly through or from any business connection or any properties or source in taxable territories. It has been submitted by him that the commission received by the managing company being partly in respect of the ser­vices rendered by the said company with re­gard to the propert......pinion that the High Court took the correct view in answering the question referred to it under section 66(1) of the Income-tax Act. Both the appeals are dismissed with costs. Ed. ..

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

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

.... 2. The Commissioner, Dacca Division and Chairman, Divisional Management Board, Dacca. 3. M/S. A. T. J. Industries, 158, Tejgaon Industrial Area, Dacca. 4. The Director-General, Industries De­partment, 58 Dilkusha Commercial Area, Dacca with reference to this Memo No. IPB /2319, dated 31.8.7......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

Haji Md. Shariatullah Vs. Ashrafun Nessa Bibi and others, 1976, 5 CLC (AD)

....-emption of certain land purchased on 19-3-66 by respondent No. 2 Rehana Begum. An objection petition against the said applica­tion for pre-emption was filed by Rehena Begum but ultimately the parties, namely, the pre-emptor Haji Shariatullah and the pre-emptee Rehena Begum compromised the m......tion we shall have to examine the facts of the case in the light of the relevant provision of the Code applicable to the instant case. Order XXI, rule 98 of the Code pro­vides that if after the investigation contemplated in sub-rule (2) of rule 97 of Order XXI, the Court is satisfied that the..

Category: Property Law | Date: | Hits: 77

Khondkar Mohiuddin Vs. Syed Moin Ahmed, 1976, 5 CLC (AD)

....me repudiated the tenancy and asserted ad­verse possession by filing a written objection in H.R. Case No. 273 of 1961. The defendant in his written statement sought to make out a case that after the partition of the country in 1947 he came to Dacca as a refugee and having found the disputed premise......dgment and decree of the High Court are set aside and the judgment and decree of the Court of Additional District Judge are restored. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ..

Category: Tenancy Law | Date: | Hits: 68

Mozaffar Ahmed Vs. Md. Osman and anr, 1976, 5 CLC (AD)

....judgment and decree of a Division Bench of the High Court of East Pakistan, Dacca, in a second appeal. The appeal arises out of a suit for a declara­tion that the land in dispute formed part of a Wakf estate of which the appellant, Mozaffar Ahmed is the Mutwalli and for khas pos­se...... is .barred by limitation. The appeal shall be disposed of on the evidence already on record.   The appeal is disposed of in aforesaid terms without any order as to costs. Ed. ..

Category: Trust/Waqf Law | Date: | Hits: 239

Lal Meah, being dead his heirs Momena Khatun & others Vs. Haji Md. Ibrahim Meah & others, 1975, 4 CLC (AD)

....ad his heirs Momena Khatun & others………..Appellants. Vs. Haji Md. Ibrahim Meah and others......Respondents Judgment November 28, 1975. Result: The appeal is allowed in part. Cases Referred to- Rani Harshamukhi Kshitndra, 47 C.W.N. 662, Anup Mahto vs. Mita Dusadh......a better title than he. In such suit, plaintiff can only succeed by proving his better title over suit land. Has the plaintiff succeeded in doing so in the present case? 9. This question requires investigation and before we undertake it, it may be observed, that the concurrent findings of courts..

Category: Property Law | Date: | Hits: 82

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

....ontested for the office of Vice-Chairman or of any of the members disputed the result of the election to any of the said offices, and none of the successful candidates for the said offices was made a party to the said proceeding before the Election Tribunal. 4. The election petition was opposed ......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)

....Mahmudul Islam, Assistant Attorney-General, instructed by A. W. Mallick, Advocate-on- Record—For the Appellant. S. M. Huq, Advocate-on-Record—For the Respondent No. 1. Ex-parte—For the Respondent No. 2. Civil Appeal No. 7 of 1973 (From the Judgmen......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

Abdul Quader Chowdhury and others Vs. The State, 1976, 5 CLC (AD)

.....C. R. Case No. 53 of 1968 pending against the appellants in the Court of Sub-Divisional Magistrate, Chittagong (North). 2. The prosecution case is that the appellants 1 and 2 of appeal No. 28 are partners of a Firm known as Abdul Quader Chowdhury and Sons and appellant No. 3 is the Manager of th......alleged that they did not do their job properly as they allowed the Firm to mix earth and dust in the cod and to give delivery of lesser quantity. Assistant Inspector, Anti-Corruption himself took up investigation of the case and on 15-5-69 sub­mitted a charge-sheet against the appellants under sec..

Category: Anti-Corruption Laws | Date: | Hits: 225

Abdur Razzaque & anr Vs. The State, 1976, 5 CLC (AD)

....sp;  that he had con­cealed a rifle in the dwelling hut of his cousin and co-villager Altaf Hossain and in pursuance of that statement he led to the Officer-in-Charge and the police  party to the house of Altaf Hossain and from appellant Altaf Hossain's north bhiti dwelling hut ap......our atten­tion to the circumstances under which the appellants were prosecuted and put on trial, the complainant (P.W.I) Humayan Kabir, Officer-in-Charge of  Kalaroa Police Station during investigation of a dacoity case arrested appellant Abdur Razzaque on suspicion. It was alleged&nb..

Category: Criminal Law | Date: | Hits: 64

The Com. of Income-tax Chittagong zone, Ctg. Vs. M/s Everett Orient Line Corpn, 1976, 5 CLC (AD)

....ng upon the respondents to show cause why the Income Tax Appellate Tribunal should not be directed to refer the aforesaid question of law to the High Court for decision but after hearing  the parties the learned Judges were pleased to discharge the Rules holding that the common question is c......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)

....erred to the Superintending 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, SuperintenÂ......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

The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cine­ma Co., 1976, 5 CLC (AD)

....risdiction of the Supreme Court. 14. Reading the Articles together, it is clear that from a judgment of a High Court passed on reference under section 66 of the Income-Tax Act, an aggrieved party has two remedies open to him. He can under section 66A (2) obtain a certificate of fitness f......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

Matilal Sikder & ors Vs. Benodini Dasi, being dead her heirs Bepin B Das & ors, 1976, 5 CLC (AD)

.... C.W.N. 1029. Lawyers Involved: T. H. Khan, Senior Advocate, with A. K. M. Siddiq, Advocate, instructed by A. W.  Mallick, Advocate-on-Record—For theAppellant Ex-parte— the Respondents. Civil Appeal No. 22 of 1974. (From the Judgment an......y;tion that Muzaffar Ali Khan was a necessary party which was taken for the- first time in the High Court should have been entertained and whether in any view the case should have been remanded for investigation whether he was a necessary party. 11. The question of joinder of parties is ..

Category: Property Law | Date: | Hits: 54

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

....2, 187/1961-62 and 1970/1962-63. The holding comprising 1.73 acres of land was sold on 22.10.1962. It was purchased by the plaintiff and he took delivery of possession on 4-10-62, Dispute between two parties cropped up when plain­tiff who had mutated his name in the Go­vernment Acquired Estate, fo......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)

....or the Appellant. S.R. Pal, Senior, Advocate, with M/S. Q.G. Ghauce, Abdur, Rashid Khan, Advocates instructed by Abu Backkar, Advocate-on-Record—For Respondent No. 1. Respondent No. 2.—Ex parte. Civil Appeal No. 27 of 1975. (On appeal from the judgment and Order dated July 1, 196...... 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

Nuruzzaman Chowdhury Vs. Asrarul Hoque Chowdhury and others, 1977, 6 CLC (AD)

....ever, rejected the plaintiff's claim with regard to other properties. He, also, found that the kot-mortgage in question did not res­olve into a sale out and out. Accordingly, the suit was decreed in part in preliminary form. The learned Subordinate Judge directed that there would be an accounting, ......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. ..

Category: Property Law | Date: | Hits: 64

Mannujan Begum Vs. A. Samad Molla & others, 1977, 6 CLC (AD)

.... Judgment Nov. 24, 1976 Lawyers Involved: Nizamuddin Haider, Advocate, instructed by S. M. Huq, Advocate-on-Record—For   the Appellant. Respondent-Ex parte. Civil Appeal No.5 of 1976 (From the Judgment and Order dated 14-7-75 passed b......o necessary findings for the said purpose. 13. It is no  doubt correct  that  when Court wants to stay the proceeding in executing of a decree, the validity of which is under investigation in an independent  suit instituted in a court of co-ordinate jurisdiction, it ca..

Category: Property Law | Date: | Hits: 61

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

....­ment and fine by the trial Court. On appeal to the High Court Syedur Rahman was acqui­tted and Haji Mansur Ali having died in the meantime his appeal at the instance of his heirs abated in part and was allowed in part. 5. Mr. T. Ali, the learned Counsel for the petitioner contende......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)

....there was no evidence to show that the appellant was all along with Pakistan Army from Sunday to Tuesday, the day on which the murder of Saimuddin was allegedly committed and that the appellant was a party in taking decision in murdering Saimuddin. It was thus urged that the impugned order of con­v......wan heard of the details of the occu­rrence from his neighbours including some of the prosecution witnesses. Thereafter, he lodged written information at the local Police Sta­tion. The police after investigation submitted a charge sheet. 5. The defence was completely in denial of the occurrenc..

Category: Criminal Law | Date: | Hits: 63