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Commissioner of Income Tax, (Now Com. of Taxes), Ctg. Vs. Saifuddin A Siddiqui, 1980, 9 CLC (AD)

....der the second proviso as quoted above even if the property is held wholly for religious or chari­table purposes, but dispute is whether there has been any unexpended income or surplus at all in the relevant assessment years. The Income Tax Returns submitted by the Mutwalli do not show any surplus ......f the Income Tax Act in this case. In the result, both the appeals are dismissed on contest without, however, any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 190 ......is exemption will not apply to a case where so much of the income as remaining unexpended during the previous year………….(6) "Income applied" meant the income set apart in the wakf deed and not the income actually spent by the Mutwalli…………….(7) The unexpended amount o......f the Income Tax Act in this case. In the result, both the appeals are dismissed on contest without, however, any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 190 ..

Category: Fiscal/Taxation Law | Date: | Hits: 85

Afzal Khan Vs. Election Tribunal and Munsif. 3rd Court, Comilla and other , 1980, 9 CLC (AD)

.... purpose of doing complete justice in the matter. In the result, therefore, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 186 ......unsif. 3rd Court, Comilla and other .......Respondents Judgment December 11, 1979. Local Government Election (Paurashova), Counting of votes. The Election Tribunal cannot count the ballot papers, unless the recounting became a necessary part of the case itself which has been brought on t......Civil) Present: Kemaluddin Hossain, CJ Ruhul Islam, J KM. Subhan, J Badrul Haider Chow­dhury J Afzal Khan ………………………….Appellant. Vs. Election Tribunal and Munsif. 3rd Court, Comilla and other .......Respondents Judgment December 11, 1979. Loc...... purpose of doing complete justice in the matter. In the result, therefore, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 186 ..

Category: Election Law | Date: | Hits: 136

Gopinath Ghose Vs. State, 1980, 9 CLC (AD)

....ed-appellant taking the plea of his previous acquittal as a bar as contemplated in sub-section (1) of sec­tion 403 of the Code of Criminal Procedure, hereinafter referred to as the Code. 2. Facts relevant are that the police sear­ched the house of the appellant and claimed to have recovered fro......of the Constitution. In the result the appeal is allowed, the impugned proceeding is quashed and the gold is escheated to the State. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 177 ...... March 28, 1980. The Code of Criminal Procedure, 1898 (Act V of 1898), section 403(1). The Constitution of Bangladesh, 1972, Article 143. Benefit of doubt entitles an accused to acquittal and as such this finding of fact even if erroneous is conclusive since it was not challenged in appe......of the Constitution. In the result the appeal is allowed, the impugned proceeding is quashed and the gold is escheated to the State. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 177 ..

Category: Criminal Law | Date: | Hits: 42

Abdus Sattar & others Vs. Suresh Chandra Das & others, 1978, 7 CLC (AD)

.... as he was also residing in the premises and was said to be in permissive possession. Plaintiffs asserted that both were liable to ejectment. The de­fence, in substance, apart from other grounds not relevant for this appeal, was that the tenan­cy was in favour of Balaram, and on his death it has d...... we set aside the decision of the High Court Division and restore that of the trial Court. The appeal is allowed with costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 170. ......upreme Court Appellate Division (Civil) Present: Kemaluddin Hossain CJ Fazle Munim J KM Subhan J Abdus Sattar & others................Appellants. Vs. Suresh Chandra Das & others………….Respondents Judgment May 2, 1978. Result: The appeal ...... we set aside the decision of the High Court Division and restore that of the trial Court. The appeal is allowed with costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 170. ..

Category: Tenancy Law | Date: | Hits: 67

General Manager, BD Cable Shilpa Ltd. Vs. Chairman, Khulna Labour Court & ors, 1980, 9 CLC (AD)

....as to costs and the matter is remitted to the Labour Court with liberty to the parties to adduce such evidence as they think necessary. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 165 ......ot entitled to get overtime allowance for 4 hours per week, although, other officials and staff worked for 44 hours in a week. 4. Both the parties led evidence before the Labour Court and produced papers in support of their respective contentions. The Labour Court held that those respondents were...... (Civil) Present: Kemaluddin Hossain CJ K. M. Subhan J Badrul Haider Chowdhury J General Manager, Bangladesh Cable Shilpa Ltd........ Appellant. Vs Chairman, Khulna Labour Court and others..............Respondent Judgment April 4, 1979. The Factories Act, 1965 (Act XXV......as to costs and the matter is remitted to the Labour Court with liberty to the parties to adduce such evidence as they think necessary. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 165 ..

Category: Labour and Industrial Law | Date: | Hits: 267

Director of Taxation & Excise, Govt of East Pak. (now BD) Vs. Mehdi Ali Khan Panni, 1980, 9 CLC (AD)

....truction of a taxing statute is to be found in the case of Commissioner of Inland Revenue vs. Mutwalli Investment Co. Ltd. 1967 (2) A.C. 587 at 595 by the Judicial Committee of the Privy Council. The relevant passage may be quoted. "Although some arguments were addre­ssed to their Lordships......y order as to costs. ORDER OF THE COURT According to the majority view the app­eals are dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 138 ......ppeals. Vs. Mehdi Ali Khan Panni ...................................Respondent in all the appeals Judgment. August 18, 1978 Interpretation of taxing Statutes- Doctrine of Laissez Faire and welfare economy. In interpreting a taxing statute a con­troversy often arises and learn......y order as to costs. ORDER OF THE COURT According to the majority view the app­eals are dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 138 ..

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

State, People's Re­public of Bangladesh and others Vs. Haji Joynal Abedin, 1980, 9 CLC (AD)

....Proclamation and Martial Law Regulations. I fully agree with Mr. Shahabuddin Ahmed that as a matter of principle a constitutional document should be construed in the context and the background of the relevant historical facts. There is no doubt that this certainly helps in giving correct inter­pret......the decision of the majority the appeal is allowed. The judgment and order of the High Court Division dated May 4, 1978 are set aside. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 110. ......AD) (1980) 110. ......so as amicus curiae while supporting the arguments advanced by Mr. Serajul Huq and Mr. Ishtiaq Ahmed sub­mitted that the historical backgrounds should be kept in mind while construing constitutional documents. He pointed out that while placing the whole of Bangladesh under Martial Law by the Procla..

Category: Criminal Law | Date: | Hits: 294

Bangladesh Vs. Abdur Rashid and others, 1980, 9 CLC (AD)

....ribunal under sec­tion 80 with the provision for appeals from the award made by the Tribunal under cer­tain circumstances and for that purpose a schedule has been appended to the Act. Reading the relevant provisions of the Act it is found that sections 93A and 93B of the Town Improvement Act, 19......any order as costs. The orders of the High Court and the Additional District Judge, 3rd Court Dacca, as awarding interest are set aside. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 92 ...... Appellate Division (Civil) Present: Kemaluddin Hossain, CJ Ruhul Islam, J KM Subhan, J Badrul Haider Chowdhury, J Bangladesh...............Appellant. Vs. Abdur Rashid and others..........Respondents Judgment August 9, 1979. The Town Improvement Act, 1953 (X......any order as costs. The orders of the High Court and the Additional District Judge, 3rd Court Dacca, as awarding interest are set aside. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 92 ..

Category: Others | Date: | Hits: 86

A. Z. Rafique Ahmed Vs. BD Council of Scientific and Indus­trial Research & ors, 1980, 9 CLC (AD)

....an on September 10, 1965 and thereafter he was promoted to the post of Senior Technician on September 10, 1968. After liberation of Bangladesh the appellant returned from Pakistan and reported to the relevant Ministry for duty and the Ministry after accepting his joining report sent him to the Bangl......ion is set aside and it is declared that the order of dismissal of the appellant is without any lawful authority and of no legal effect. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 83 ......Kemaluddin Hossain, CJ Ruhul Islam, J K. M.Subhan, J Badrul Haider Chowdhury, J A. Z. Rafique Ahmed ...............................Appellant. Vs. Bangladesh Council of Scientific and Indus­trial Research and others ............Respondents Judgment April 26, 1979. The ......ion is set aside and it is declared that the order of dismissal of the appellant is without any lawful authority and of no legal effect. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 83 ..

Category: Employment/Service Law | Date: | Hits: 130

Md. Mahboob Murshed Vs. Bangladesh and others, 1980, 9 CLC (AD)

.... take back the appellant in service is not treated as an order to re-employment, the whole of the impugned order would not be justified. The learned Additional Attorney General merely referred to the relevant service rules as quoted in the judgment of the High Court to support the contention that on......de and impugned Office Order dated July 29, 1976 is declared as illegal and without any lawful authority. We make no order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 77 ......ellate Division (Civil) Present: Kemaluddin Hossain CJ Ruhul Islam, J K.M. Subhan, J Badrul Haider Chowdhury, J Md. Mahboob Murshed………. ...Petitioner. Vs. Bangladesh and others ………….Respondents Judgment July 25, 1979. The Bangladesh Service Rules, ......de and impugned Office Order dated July 29, 1976 is declared as illegal and without any lawful authority. We make no order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 77 ..

Category: Employment/Service Law | Date: | Hits: 77

Abdul Mannan Vs. Bangladesh and another, 1980, 9 CLC (AD)

....the Order compulsorily retiring the appellant, Chief Accounts Officer of the Tariff Commissioner, on ground of misconduct. 2. The facts leading to the impugned order are that the petitioner at the relevant time was employed as the Chief Cost-Accounts Officer in the Tariff Commission. On certain a......in the judgment of the High Court Division warranting in­terference. The appeal is, therefore, dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 75 ......vision (Civil) Present: Kemaluddin Hossain CJ Ruhul Islam J KM Subhan J Badrul Haider Chowdhury,J Abdul Mannan..................................Petitioner. Vs. Bangladesh and ano­ther…………................Respondents Judgment August 8, 1979. The Governme......in the judgment of the High Court Division warranting in­terference. The appeal is, therefore, dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 75 ..

Category: Employment/Service Law | Date: | Hits: 72

Cherag Ali and others Vs. State and anothers, 1980, 9 CLC (AD)

....gainst him along with others also not named as accused in the First Information Report, with permis­sion from the Court, final report was submit­ted against them. On perusal of the report and other relevant papers the Magistrate dis­charged them from the case on September 7, 1974 and recalled the......m along with others also not named as accused in the First Information Report, with permis­sion from the Court, final report was submit­ted against them. On perusal of the report and other relevant papers the Magistrate dis­charged them from the case on September 7, 1974 and recalled the processe...... Ed. This Case is also Reported in: 32 DLR (AD) (1980) 71 ......er of the Magistrate dated February 27, 1975 is quashed. The case should proceed in accordance with law and the observations made above. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 71 ..

Category: Criminal Law | Date: | Hits: 48

Ahmed Hossain & ors Vs. Basharat Ali and ors, 1980, 9 CLC (AD)

....eave was granted to consider the question as to whether intervention of a public pathway severs contiguity as contemplated under section 96 of the State Acquisition and Tenancy Act, 1950. 2. Facts relevant for consideration of the question are that the appellant petitioners pur­chased several pa......s. The judgment of the High Court Division and those of the Courts below are set aside and the application for pre-emption is dismissed. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 54 ......Supreme Court Appellate Division (Civil) Present: Fazle Munim CJ Ruhul Islam, J Badrul Haider J Chowdhury, J Ahmed Hossain & ors............Appellants. Vs. Basharat Ali and ors............. Respondents Judgment 29 June, 1978 The State Acquisition and Tenancy ......s. The judgment of the High Court Division and those of the Courts below are set aside and the application for pre-emption is dismissed. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 54 ..

Category: Property Law | Date: | Hits: 66

Syed Masud Ali and others Vs. Md. Asmatullah & others, 1980, 9 CLC (AD)

....st he has sought a declaration of his title but with regard to the 2nd schedule he has prayed not only title to the land but for nullification of the enrolment made by the Administrator or Waqfs. The relevant two prayers on 2nd schedule land may be quoted as under: “(ga) Mul bibadigon paros......rst schedule land of the plaint if the plaintiff so desires to proceed. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 39 ......9 ......rst schedule land of the plaint if the plaintiff so desires to proceed. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 39 ..

Category: Trust/Waqf Law | Date: | Hits: 196

Mofazzal Hossain Mollah and others Vs. State, 1993, 22 CLC (AD)

....the learned Judges of the High Court Division fell into the same error as the learned Sessions Judge and did not take into consideration whether the conviction was based on any legal evidence. The relevant portion of the Judgment is quoted below: "It is further seen that two Ju......peal is allowed and the order of conviction and sentence set aside and they are directed to be released their bail bonds. Ed. This case is also reported in: 45 DLR (AD) (1993) 175 ......upreme Court Appellate Division (Criminal) Present: Shahabuddin Ahmed CJ MH Rahman J ATM Afzal J Latifur Rahman J. Mofazzal Hossain Mollah and others .........................Accused-Appellants Vs. State ..........................peal is allowed and the order of conviction and sentence set aside and they are directed to be released their bail bonds. Ed. This case is also reported in: 45 DLR (AD) (1993) 175 ..

Category: Criminal Law | Date: | Hits: 44

Inu Mia and others Vs. Mokhlesur Rahman and others, 1993, 22 CLC (AD)

....cial leave the question for our consideration is whether the right of pre-emption as conferred under section 96 of the State Acquisition and Tenancy Act, 1950 is a heritable right. 2. Facts relevant for disposal of the appeal, in short, are that the respondents 1-9 filed a pre‑empti......ion of waiver of the right. Both the contentions of the appellant fail. Therefore, the appeal is dismissed with costs. Ed. This case is also reported in: 45 DLR (AD) (1993) 171 ......993) 171 ......ion of waiver of the right. Both the contentions of the appellant fail. Therefore, the appeal is dismissed with costs. Ed. This case is also reported in: 45 DLR (AD) (1993) 171 ..

Category: Property Law | Date: | Hits: 54

Haji Nurul Alam @ Haji N A Sawdagar Vs. Al-Haj Abdus S Sawdagar Wakf Estate & anr, 1993, 22 CLC (AD)

....that he had a sanctioned building plan in his favour, a fact which was not considered by the High Court Division. 10. Mr. Syed Ishtiaq Ahmed, learned Counsel for the appellant, has pointed out the relevant findings of fact of the two Courts below in so far as the plaintiffs allegations concerning......he 1st Court of Assistant Judge, Chittagong, is directed to be dispoed of as early as possible, not later than the 30h November, 1992. Ed. This Case is also reported in: 45 DLR (AD) (1993) 168. ...... MH Rahman J ATM Fazal J Mustafa Kamal J Latifur Rahman J Haji Nurul Alam @ Haji Nurul Alam Sawdagar.....................Appellant Vs. Al‑Haj Abdus Sobhan Sawdagar Wakf Estate and another ....................Respondents Judgment January 22, 1992. Lawyers Involved: ......er the land in dispute. The learned Single Judge also directed the trial Court to appoint a Pleader Commissioner immediately in order to measure the two plots of land and demarcate their areas as per documents by a competent surveyor and upon receipt of the report of the Pleader Commissioner, the tr..

Category: Property Law | Date: | Hits: 66

Suruzzamal Vs. Bangladesh, 1993, 22 CLC (AD)

.... hearing of the condonation matter which were not taken in the application for condonation itself. One such ground is, that the required fund for payment of court‑fee was not available at the relevant time. Another ground, which was in fact given serious consideration by the High Court Div......up these appeals soon, the Bench will take Ste for their disposal by some other Bench. The petition is dismissed. Ed. This case is also reported in: 45 DLR (AD) (1993) 164 ......Afzal J Mustafa Kamal J Latifur Rahman J Suruzzamal ..................................Petitioner Vs. Bangladesh represented by Secretary, Ministry of Public Works and Urban Development and another...............................Respondents Judgment ......up these appeals soon, the Bench will take Ste for their disposal by some other Bench. The petition is dismissed. Ed. This case is also reported in: 45 DLR (AD) (1993) 164 ..

Category: Property Law | Date: | Hits: 101

Nowabul Alam and others Vs. State, 1993, 22 CLC (AD)

....#8209;45 AM or not should have been the subject matter of a close scrutiny. None of the Courts below has done that. 24. The High Court Division consulted the Muhammadi Pocket Panjika of the relevant year and found that the sun was already up on the 11th June, 1985 at 5‑45 AM. So wh......ants are acquitted. Let the appellants be set at liberty forthwith not wanted in connection with any other case. Ed. This case is also reported in: 45 DLR (AD) (1993) 140 ......ed in: 45 DLR (AD) (1993) 140 ......ants are acquitted. Let the appellants be set at liberty forthwith not wanted in connection with any other case. Ed. This case is also reported in: 45 DLR (AD) (1993) 140 ..

Category: Criminal Law | Date: | Hits: 60

New Ideal Engineering Works Ltd Vs. Bangladesh Shilpa Bank and others, 1993, 22 CLC (AD)

....de or lack of proper consideration in the transaction. In the instant case there is nothing on record to show, that the Bank had acted malafide or imprudently in the matter. Rather from the facts and relevant resolutions of the Bank which have been produced before us it is found that there were just......t Division which amounts to withholding of material facts and is a further instance of unclean conduct. The petition is dismissed. Ed. This Case is also Reported in: 45 DLR (AD) (1993) 138. ......ivision (Civil) Present: MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J New Ideal Engineering Works Ltd……………….Petitioner Vs. Bangladesh Shilpa Bank and others ..........................Respondents Judgment February 16, 1993. Lawyers Invol......t Division which amounts to withholding of material facts and is a further instance of unclean conduct. The petition is dismissed. Ed. This Case is also Reported in: 45 DLR (AD) (1993) 138. ..

Category: Banking Law | Date: | Hits: 142