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Comilla Electric SupÂply Ltd. Vs. Commissioner of Income Tax, Chittagong Zone, 1982, 11 CLC (AD)
....ver the same to WAPDA which was willing to purchase the same. In the cirÂcumstances the assessee agreed to hand over its asÂsets to WAPDA at aforesaid value." 6. The Tribunal considered that the property of the assessee company "was not acquired under the law of Acquisition". Then the Tribunal ......in the year in which the sale, exchange, or acquisition, as the case may be, took place". Thus by a deeming clause the amount of compensation after computation of the difference between original cost and written down value "shall be deemed to be profit of the previous year." The tax shall be payable......sessee under the head 'business'. 12. Mr. Shaukat Ali Khan forcefully argued that the assessee had no business during the AssessÂment year. To meet such argument, the Legislature took resort to a legal fiction by saying "for the purÂpose of sub-section (1) be deemed to be carried on by the Asse..Category: Fiscal/Taxation Law | Date: | Hits: 80
Sree Shushil Ranjan Dutta Vs. Al-Haj Moulvi Idris Mia, 1986, 15 CLC (AD)
....result, therefore, these appeals are alÂlowed. The judgment and order of the High Court Division are set aside. No order as to costs. Ed. This case is also reported in: 42 DLR (AD) (1990) 110. ......¦â€¦......Appellant Vs. Al-Haj Moulvi Idris Mia…………………………......Respondent Judgment February 6, 1986. Result: The appeals are alÂlowed. The State Acquisition and Tenancy Act, 1950 (XXVIII of 1951), section 96 The Code of Civil Procedure, 1908 (V of 1908)...... the point as to whether amendment should or should not be allowed. It has been repeatedly held by the highest authorities that as a rule no amendment is allowed where its efÂfect will take away any legal right which might have accrued to him by lapse of time. Here the transferee had failed to show..Category: Procedural Law | Date: | Hits: 84
Abdul Mannan TalukÂder Vs. BD House BuilÂding Finance CorporaÂtion and another, 1989, 18 CLC (AD)
....nd any grievance with regard to that could only be agitated before the Administrative Tribunal. The appeal is dismissed. No costs. Ed. This Case is also Reported in: 42 DLR (AD) (1990) 104. ......MH Rahman J ATM Afzal J Abdul Mannan TalukÂder……………………………………………………….............Appellant Vs. Bangladesh House BuilÂding Finance CorporaÂtion and another..............Respondents Judgment December 12, 1989. Result: The appeal is......was not liable to be transferred without his consent to any station outÂside Dhaka under section 47B of the Industrial Relations Ordinance, 1969 (hereinafter referred to as the I.R.O.), but he was illegally transferred from the Head Office to the Corporation's Regional Manager's Office at Comilla. ..Category: Labour and Industrial Law | Date: | Hits: 111
Moslemuddin Talukder Vs. State, 1990, 19 CLC (AD)
.... government official and putting the order into evidence simply a statement in the charge sheet that some sort of sanction was received it can not be said that the alleged sanction order is valid and proper and it is enough. Lawyers Involved: Md. Joynal Abedin, Advocate, instructed by Md. Af......The appeal is allowed. The Prevention of Corruption Act, 1947 (II of 1947), Section 5(2) Without producing the order of sanction of the government permitting to prosecute a government official and putting the order into evidence simply a statement in the charge sheet that some sort of sanctio...... 4. The learned Counsel also informed us that the appellant is dead. His heir has, however, been substituted and brought on record. 5. Mr. Md. Joynal Abedin, the learned Counsel, challenged the legality of the conviction on the ground of contradictory and insufficient evidence which necessaril..Category: Anti-Corruption Laws | Date: | Hits: 125
Abdul Jabbar Dakua Vs. Kanchan Ali Sikder and others, 1989, 18 CLC (AD)
....pt his nomination paper to approach the Election Commission immediately which he did after two months of the election. His belated prayer was rejected by the Election Commission. It was not right and proper for the High Court Division to direct the Election Commission to dispose of the application o...... Present: Badrul Haider Chowdhury J Shahabuddin Ahmed J MH RahÂman J ATM Afzal J Abdul Jabbar Dakua.......................……………….....Appellant Vs. Kanchan Ali Sikder and others.......………………....Respondents Judgment August 29, 1989. Result: Th...... the reasons stated above, the appeal is allowed and the impugned judgment and order are set aside. There will be no order as to cost. Ed. This case is also reported in: 42 DLR (AD) (1990) 101. ..Category: Election Law | Date: | Hits: 112
Government of Bangladesh Vs. Basharatullah, 1989, 18 CLC (AD)
....n acquired and included in the total of more than 70 acres of such acquired land. The facts of the case have grown pretty tong as the plaintiffs are campaigning from 1963 with the only grievance that proper noticÂes not having been served, the acquisition of their land was illegal and invalid. Thus...... J ATM Afzal J Government of Bangladesh, represented by the Deputy Commissioner, Dhaka & others..………… ………….Defendant-Appellants Vs. Basharatullah, being dead his heirs and successors: Fazle Karim and others.......... Plaintiff-Respondents Judgment November 26, ......and. The facts of the case have grown pretty tong as the plaintiffs are campaigning from 1963 with the only grievance that proper noticÂes not having been served, the acquisition of their land was illegal and invalid. Thus while it will be necessary to recount briefly all the facts for a proper app..Category: Property Law | Date: | Hits: 38
Begum Lutfunnessa Vs. Bangladesh, 1989, 18 CLC (AD)
....stain the ultimate order refusing to interfere with the impugned notification. It appears that there is not a shred of paper to show that the government ever took possession of the house as abandoned property at any time and as to actual possession, the respondents have not brought any material to c......hahabuddin Ahmed J MH RahÂman J ATM Afzal J Begum Lutfunnessa…………………….Appellant Vs. The People's Republic of Bangladesh represented by the Secretary, Ministry of Works and ors.......…………………………….Respondents Judgment November 1, 1989. Res......etition) insofar as it relates to the appellant's house, at serial No. 41 under the heading 'Motijheel Commercial Area' shall not be declared to have been passed without lawful authority and be of no legal effect. 3. The appellant suited in her petition that she purchased the land measuring .70 a..Category: Property Law | Date: | Hits: 54
Aftabuddin Vs. Mahfuzus Sobhan & ors., 1990, 19 CLC (AD)
...........................................Respondents Judgment February 7, 1989. Result: The Appeal is allowed. The Specific Relief Act, 1877 (I of 1877), section 55 Where the use of property is permissive and not as of right no case is made out for injunction far less a question of......................Respondents Judgment February 7, 1989. Result: The Appeal is allowed. The Specific Relief Act, 1877 (I of 1877), section 55 Where the use of property is permissive and not as of right no case is made out for injunction far less a question of mandatory injunction. ......on 55 Where the use of property is permissive and not as of right no case is made out for injunction far less a question of mandatory injunction. The obligation referred to in this section means a legal obligation and not a moral obligation………………..(7) Lawyers Involved: Khondker..Category: Property Law | Date: | Hits: 30
Ziaul Huq and ors. Vs. Messers Business ReÂsources Ltd. & ors., 1989, 18 CLC (AD)
....claration that the lease deed dated 24.2.86 executed by the Siddheswari Boys High School Managing Committee in favour of Messers Business Resources Ltd. for construction of a Super Market in the suit property belonging to the school as illegal and void. The suit was under Order 1, rule 8 of the Code......s also reported in: 42 DLR (AD) (1990) 80. .......2.86 executed by the Siddheswari Boys High School Managing Committee in favour of Messers Business Resources Ltd. for construction of a Super Market in the suit property belonging to the school as illegal and void. The suit was under Order 1, rule 8 of the Code of Civil Procedure. The Court allowed..Category: Civil Law | Date: | Hits: 130
Mohammad Julfikar Vs. Abul Kalam Chowdhury and ors, 1989, 18 CLC (AD)
....ms. In view of the above, we dismiss both the appeals, Civil Appeal No. 40 of 1989 and Civil ApÂpeal No. 61 of 1989. No costs. Ed. This Case is also Reported in: 42 DLR (AD) (1990) 83. ...... Present: Badrul Haider Chowdhury J Shahabuddin AhÂmed J MH Rahman J ATM Afzal J Mohammad Julfikar………………......................Appellant Vs. Abul Kalam Chowdhury and others.....................Respondents (In Civil Appeal No. 40 of 1989) Abdul Mannaf...............is difficult to find fault with the draftÂsman when he used the expression "District Judge" instead of "District Court" if, it was meant that he should exercise the powers of a Court. Such an use in legal language, unless any contrary intention appears from the context, is capable of no other meani..Category: Election Law | Date: | Hits: 125
Moslema Khatun and others Vs. Ishaque (Md) and others, 1989, 18 CLC (AD)
....dhury Vs. M. Hossain & ors BCR 1984 (AD) 532. In another case of Abu Ahmed A. Hafiz & ors Vs. M.A. Hoque Shirajee 1983 BLD (AD) 193 such order has been termed as illegal, unfair, unjust and improper and strong disapproval was recorded for disposal of revisional application in this manner. In......reported in: 42 DLR (AD) (1990) 72. ......rder is made; vide A.H. Chowdhury Vs. M. Hossain & ors BCR 1984 (AD) 532. In another case of Abu Ahmed A. Hafiz & ors Vs. M.A. Hoque Shirajee 1983 BLD (AD) 193 such order has been termed as illegal, unfair, unjust and improper and strong disapproval was recorded for disposal of revisional ap..Category: Procedural Law | Date: | Hits: 94
Republic of Pakistan (Now Bangladesh) Vs. A.N.M. Serajul Haque, 1989, 18 CLC (AD)
....sion without taking into consideration effect of Exhibit A. In the result, the appeal is allowed without any order as to costs. Ed. This case is also reported in: 42 DLR (AD) (1990) 68. ......ury J Shahabuddin AhÂmed J ATM Afzal J The Republic of Pakistan (Now Bangladesh)................................Appellant Vs A.N.M. Serajul Haque beÂing dead his heirs: Jahibul Hoque and others..................Respondents Judgment March 2, 1989. Result: The appeal is al......aws (Continuance in Force) Order, 1958, Article 6(5)(b) The High Court Division was in error in holding that the order of the Commissioner of Income Tax to retire the respondent from service was illegal without taxing into consideration exhibit. A order of the government of Pakistan directing the..Category: Employment/Service Law | Date: | Hits: 80
Bangladesh Vs. Abdus Sobhan Talukder (Md.) and another, 1989, 18 CLC (AD)
....y the appellants only. Their case, inter alia, is that defendant No. 1 left for India in the last part of March 1964, that he never possessed the suit land, that the suit land was duly declared enemy property and they took lease of the same from the Assistant Custodian, Pabna. It was asserted that t......rt Appellate Division (Civil) Present: Badrul Haider Chowdhury J Shahabuddin Ahmed J MH RahÂman J ATM Afzal J Bangladesh, represented by the Deputy CommissionÂer, Pabna and others...........Appellants Vs. Abdus Sobhan Talukder (Md.) and another........................ was finally held that "section 13 of the Limitation Act is a rule of extension of limitaÂtion, which applies within its terms, and as has been seen already its terms do not operate in relation to a legal entity such as the State of a Ruling Chief". 23. Section 13 of the Limitation Act occurs in..Category: Procedural Law | Date: | Hits: 132
Hara Kumar Kapali alias Bepari Vs. Sreemati Sundari Kapali and others, 1989, 19 CLC (AD)
....Barisal Bench, in Civil Revision No. 785 of 1982.) Judgment Shahabuddin Ahmed J.-Plaintiff-petitioner is a reversioner under the Hindu Law. His suit challenging the alienation by a widow of the property left by her late husband has been dismissed by the appellate Court on setting aside the tri......er Chowdhury J Shahabuddin Ahmed J MH RahÂman J ATM Afzal J Hara Kumar Kapali alias Bepari........................................Plaintiff-Petitioner Vs Sreemati Sundari Kapali and others............................Defendants-Respondents Judgment June 6, 1989. Resul......ty No. 3 in Schedule 'Kha' by a Deed of Gift dated 3 May 1967 to respondent No. 2, a School. She died three years later. Case of the petitioner is that neither of the two alienations was made for any legal necessity and as such these alienations were inÂvalid. The trial Court held in his favour but..Category: Family Law | Date: | Hits: 157
State Vs. Arman Ali and Others, 1987, 16 CLC (AD)
....ner perverse or totally unsustainable. The impugned order does not, therefore, call for any inferÂence. The petition is dismissed. Ed. This case is also reported in: 42 DLR (AD) (1990) 50. ......ate Division (Criminal) Present: Badrul Haider ChowdhuÂry J Shahabuddin AhÂmed J MH Rahman J ATM Afzal J The State………………........…...Petitioner Vs Arman Ali and others..................Respondents Judgment June 11, 1987. Result: The petition i......a failure of justice. 7. We have perused the impugned judgment carefully. In a case based on circumstantial evidence, before any hypothesis of guilt can be drawn on the basis of circumstances, the legal requirement is that the circumstances themselves have to be proved like any other fact beyond ..Category: Criminal Law | Date: | Hits: 43
Khaleda Roushan Ara Vs. Nurul Huq (Md.), 1990, 19 CLC (AD)
....he deÂfendant in Title Suit No. 9 of 1981 of the Second Court of Subordinate Judge, Mymensingh. That suit was instituted by the respondent for specific perforÂmance of contract for sale of the suit property. By filing a written statement the appellant denied that there was any contract for the sal......ellant Vs Nurul Huq (Md.)............................Respondent Judgment April 12, 1989. The Code of Civil Procedure, 1908 (V of 1908) Order IX, rule 13 After considering the facts and circumstances of the case the court found some substance in the contentions of the appellant and......et aside the judgments and orders of the Courts below and allowed the Miscellaneous Case and restored the Title Suit to its file and number subject to payment of Taka 2,500/- towards the respondent's legal expenses…………………(5) Lawyers Involved: Khandker Mahbubuddin Ahmed, Senior Adv..Category: Property Law | Date: | Hits: 38
Shah Alam and ors. Vs. State, 1990, 19 CLC (AD)
....t ordinarily interfered with by the appellate court; but the latter undisputedly got power to reverse an acquittal and hold the accused guilty if the acquittal is found to be perverse or shockingly improper causing failure of justice. It is to be seen in this case whether the finding of the trial co......ported in: 42 DLR (AD) (1990) 31 ......s of law and fact pointed out by the High Court Division in the trial Court judgment but his contention is that notwithÂstanding those errors which is the result of inadeÂquate understanding of the legal principles and inexÂperience of the Court concerned, the order of acquittal is otherwise supp..Category: Criminal Law | Date: | Hits: 52
Kawsarul Alam, S/o. late Haji Monsur Ali and ors. Vs. State, 1990, 19 CLC (AD)
....s Bench Division, page 439. 5. As to the first part of the submission of the learned counsel we do not for a moment doubt the soundness thereof. In an offence of theft there must be removal of the property out of the possession of another with intention to take dishonestly. In the present case wh......3 ...... ground as stated above. 4. Mr. Jamiruddin Sircar, learned counsel for the appellant, has submitted that upon the facts found and proved in the case the conviction for an ofÂfence of theft is not legally sustainable. He has furÂther submitted that as there was no dishonest intenÂtion at the ti..Category: Criminal Law | Date: | Hits: 44
Belayet Hossain Vs. Nurul Alam Mir and ors., 1990, 19 CLC (AD)
....Âfore execution of kabuliyat he was not entitled to an order of injunction. 7. The High Court Division relied upon some decisions in which it has been said that a person in wrongful possession of property is not entitled to be protected against the lawful owner by an order of inÂjunction and th...... (Civil) Present: Badrul Haider Chowdhury J Shahabuddin AhÂmed J M.H. Rahman J A.T.M. Afzal J Belayet Hossain.......................Plaintiff-Appellant Vs Nurul Alam Mir and ors....................Defendant-Respondents Judgment June 18, 1989. Temporary injunct......t the settlement being finally approved. The appellant brought O.C. Suit No. 141 of 1981 in the Court of Assistant Judge, Natore on 14.3.81 for a declaration that the cancellation of settlement was illegal, etc. and also for permanent injunction against defendant-respondents. He also prayed for an o..Category: Property Law | Date: | Hits: 29
Sukumar Sen & Others Vs. Gouranga Bejoy Dey & Others, 1989, 18 CLC (AD)
....half was appointed, and the court guardian submitted a report after corresponding with the natural guardian and perusal of the record that the minor respondents had no subsisting interest in the suit property and as such there was no necessity of contesting the appeal and though appointment of court...... Though in the suit no court guardian was appointed on behalf of the minor proforma defendants against whom no relief was claimed, at the appellate stage court guardian on their behalf was appointed, and the court guardian submitted a report after corresponding with the natural guardian and perusal ......s including respondents 6-8 (defendants 7-9) who are said to have attained maÂjority already. There will be no order as to costs. Ed. This case is also reported in: 42 DLR (AD) (1990) 18. ..Category: Property Law | Date: | Hits: 85
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