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Tozammel Hussain Chowdhury Vs. State, 1976, 5 CLC (AD)

....ence charged and found proved. Similar view has been taken in the other case   too. 9. For a fuller consideration of the powers of the Appellate Court in disposing of appeals the relevant provisions prescribed by section 423 of the Code of Criminal Procedure need be considered.......ng so the High Court committed no illegality. In the result the appeal stands dismissed. The appellant is directed to surrender to his bail to serve out the sentence. Ed. ......olved: S.R, Pal, Senior Advocate, Supreme Court, instructed by Mohd. A. Aziz, Advocate-on- Record.—For the appellant. A.T.M. Afzal, Deputy Attorney-General, instructed by B.C. Panday, Advocate-on-Record— For the Respondent. Criminal appeal No. 3 of 1975. (From......ng so the High Court committed no illegality. In the result the appeal stands dismissed. The appellant is directed to surrender to his bail to serve out the sentence. Ed. ..

Category: Criminal Law | Date: | Hits: 57

M.A. Zaher and others Vs. Mainuddin Ahmed and another, 1976, 5 CLC (AD)

....alaluddin Ahmed as well as the sentence passed on them are hereby affirmed. Now let us turn to appeal No. 8-D of 1971 preferred by Mr. Khurshed Alam who was Secretary, Narayanganj Municipality at the relevant time. 10. The High Court, as already stated, issued a Rule suo motu against appellant K......g the appellant Khurshed Alam Khan for abetment of the offence of contempt of court and sentencing him therefor. In the result this appeal is dismissed. Ed. This Case is also Reported in: ...... Choudhury J Fazle Munim J M.A. Zaher………...Appellant And Haji Jalal Ahmed …….... Appellant And Md. Khurshed Alam Khan………….Appellant Vs. Mainuddin Ahmed and another……..Respondent Judgment April 27, 1976. Result: The appeal is dismissed......g the appellant Khurshed Alam Khan for abetment of the offence of contempt of court and sentencing him therefor. In the result this appeal is dismissed. Ed. This Case is also Reported in: ..

Category: Civil Law | Date: | Hits: 142

Sirajuddin alias Siraj Vs. The State, 1976, 5 CLC (AD)

....nd not actual commission of theft. The offence is complete when the lurking house trespass by night is committed with the intention to commit theft. The commission of theft in fact, is a totally irrelevant consideration for the offence under section 457 P.C. He has cited in his support :) Empres......e find no reason for reversal of the decisions of courts below and hence dismiss the appeal. The appellant must now surrender to his bail and serve out the remainder of the sentence. Ed. ...... the Appellant. M.A. Rouf, Senior Advocate, instructed by A.W. Mallick, Advocate-on-Record—For the Respondent. Criminal   Appeal No. 23 of 1974. (From judgment and order dated the 9th February, 1970 passed by the High Court, in Criminal Revision No. 149 of 19......e find no reason for reversal of the decisions of courts below and hence dismiss the appeal. The appellant must now surrender to his bail and serve out the remainder of the sentence. Ed. ..

Category: Criminal Law | Date: | Hits: 74

Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)

.... in goods like paper board and glass and also from running photo offset and printing press including printing on containers, label printing, calendar printing on papers and also printing on tiny. The relevant assessment years were -1956-57, 1957-58 and 1958-59 and the rates of gross profits were sho......any which derives incomes from dealing in goods like paper board and glass and also from running photo offset and printing press including printing on containers, label printing, calendar printing on papers and also printing on tiny. The relevant assessment years were -1956-57, 1957-58 and 1958-59 a...... Case is also Reported in: 28 DLR (AD) 141.......that this appeal is allowed with costs and the judgment and order of the High Court are set aside and that of the Appellate Tribunal restored. Ed. This Case is also Reported in: 28 DLR (AD) 141...

Category: Fiscal/Taxation Law | Date: | Hits: 164

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

....fizullah, the learned Counsel, arguing the case of the appellant,  has sub­mitted that the Kanknarrah Co. Ltd., did not carry on any business in Pakistan which is now Bangladesh during the relevant years but had only some immovable properties which had been  requisitioned by the Gov......b) an office allow­ance of Rupees two hundred per mensem." "The Managing Agents shall have the general management of the Company’s business transactions, "books, papers, effects, property affairs and concerns, with full power to do all acts, matters and things ....... 14, 1976. Cases Referred to: Messers Octavius Steel Company Ltd. Vs. The Commissioner of Income-tax, Dacca reported in 12 DLR (SC) 121 same case in PLD 1960 SC 371; Octavious Steel and Company Ltd. Vs. The Commissioner of Income-tax, Dacca, 12 DLR (SC) 121 same case PLD 160 SC 3......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

Abul Hossain & ors. Vs. The State and anr., 1976, 5 CLC (AD)

....e learned counsel on the facts and circumstances of the case, there arises no question for review of the decision of this Division. In the result, the petition is dismissed. Ed. ......e learned counsel on the facts and circumstances of the case, there arises no question for review of the decision of this Division. In the result, the petition is dismissed. Ed. ...... Present: Ahsanuddin Choudhury, J. D. C. Bhattacharya, J. Fazle Munim, J. Abul Hossain & ors………...Petitioners. Vs. The State and anr………...Respondents. Judgment April 6, 1976. Lawyer......saying that the accused-petitioners had a bonafide, claim of right in cutting and taking away the pad­dy as they have asserted their right and in assertion of their right they have produced documents Exts. A and B which give them some title to some portion of the land and as such they ca..

Category: Criminal Law | Date: | Hits: 66

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

....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. ......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. ......d. This Case is also Reported in: 28 DLR (AD) 120. ......d Abu Jafar took over the management of the Company from respondent No. 2 on 18.10.72. Thereafter several represent aliens were made to the Government giving all nece­ssary details and copies of the documents in support of ownership and management of the Company but with no result. The Government b..

Category: Business or Commercial Law | Date: | Hits: 129

Karnaphuli Rayon and Chemical Ltd. Vs. The Govt. of Bangla­desh and others, 1976, 5 CLC (AD)

....aving of fabrics on circular knitting machines in the form of garments specified in the Schedule and that any question relating to the purpose of manufacture or the use of manufactured goods is not relevant for the en-forcibility of the said Notification. It has been submitted by the learned Cou......shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ...... to costs in this appeal. Ed. ......shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ..

Category: Business or Commercial Law | Date: | Hits: 109

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

.... 97 of the Code had been properly disposed of according to law. In order to find out the correct answer to the said question 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 pro&s......g regard to the considerations made above we find no substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ......Supreme Court Appellate Division (Civil)    Present: AM Sayem CJ Ahsanuddin Chowdhury J Kemaluddin Hossain J Debesh Chandra Bhattacharya J Haji Md. Shariatullah......Appellant Vs. Ashrafun Ne......g regard to the considerations made above we find no substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ..

Category: Property Law | Date: | Hits: 77

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

.... 9. The defendant having taken a Second Appeal to the Dacca High Court it was heard by a Division Bench of the said High Court who allowed the appeal and dismissed the plaintiff's suit, reversing the relevant findings of the Court of appeal below. The learned Judges of the High Court were of the vie......s. He said that the defendant was house tenant, in the suit house since 1950 and the Manager told me that the defendant paid rent for one year and did not pay after one year. I asked for collection papers for that one year but manager could not pro­duce the same. These talks were before the exc...... Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ......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

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

....w that the Defendant-appellant is on the land. Mr. B.N. Chowdhury has made strenuous effort in challenging the findings of the appellate Courts below, but a reference to the records reveals, that all relevant papers and oral evidence called by the appellant, have been thoroughly discussed. The griev...... to Ext. F, written statement of Abdul Majid, father of defendant No. 1. Along with them, he considered Ext. 10, Khatian No. 234, relating to the suit land, and came to the conclusion that from these papers it was established that Ramzan's 5 years tenancy on the basis of Ext. B was terminated by his...... Syed AB Mahmud Husain CJ Ahsanuddin Chowdhury J Kemaluddin Ho­ssain J Lal Meah, being dead his heirs Momena Khatun & others………..Appellants. Vs. Haji Md. Ibrahim Meah and others......Respondents Judgment November 28, 1975. Result: The appeal is allowed...... call such additional evidence on the question as it may deem fit. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) (1976) 61. ..

Category: Property Law | Date: | Hits: 82

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

....atisfied that the result of the election has been materially affected by reason of the irre­gularity or the contravention of the Rules com­plained of. 12. For proper appreciation the point, the relevant rules may be quoted as follows:— "60. Relief.—The petitioner may claim as relief an......on the allegations that there were no enclosures at the polling booth which was full of unauthorised persons, that there were occa­sional disturbances by the goonda elements who snatched away ballot papers and dropped them in the ballot boxes, that there was no arrangement of light and as such the ......Case is also Reported in: (1976) 28 DLR (AD) 51. ......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)

....said Court. It appears that the said order has been complied with. Some observations were made on the dis­inclination of the Executive Engineer to trans­fer the amount, but they are not now relevant for the disposal of this appeal. 3. After remand the learned Subordinate Judge, up......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. ...... Appellate Division (Civil) Present: A. M. Sayem, C. J. Syed A. B. Mahmud Hussain, J. Ahsanuddin Choudhury, J. Kemaluddin Hossain, J. Debesh Chandra Bhattacharya. J. Bangladesh……Appellant. Vs. Mohd. Abd......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

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

....s provided therein. But if the Revenue chooses to follow the second method, then it should treat the assessee as a national company allowing all unabsorbed depreciation to the assessee.  The relevant pas­sage may be quoted. "Our answer to the question re­ferred is......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. ......peals are dismissed with costs. Ed. ......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)

....blic interests are involved, such conditions will not be considered indis­pensable and either party may waive them without affecting the jurisdiction of the Court." 21. We are to examine the relevant provision of section 8 of the Arbitration Act in the light of the principles referred to ab......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. ......ment of Bang­ladesh & ors........Appellant Vs. M/s. Samir & Co…………..Respondent Judgment November 20, 1975. Cases referred to- Council Vs. Bilas Singh, 52 C.W.N. 54; Sanday Patrick Vs. Mayammal, 7 I.C. 588; R. Vs. Bolton, reported in (1835-42) All England Reporter 71......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)

....3/-". 6. Before the High Court the Assessee chal­lenged the formulation of the question but it was overruled. The High Court then proceeded to answer the question. Referring to relevant provisions of the Income-Tax-Act and the certain rulings answered the question, holding th......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. ...... Ed. ......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

Ayub Ali Howladar Vs. Election Tribunal Bagerhat, Khulna and others, 1976, 5 CLC (AD)

....at cited authorities have little bear­ing on the question before us. We are to decide the question with the reference to the election Rules and the rule of evidence on the subject. Some of the relevant election rules may be mentioned Rule 34 provides for the manner of voting & Rule 35 th......ishad, P.S. Morelgong, Khulna held under the Union Parishad and Pourashava election rules, 1974 was declared void. 2. Parties called their evidence and also the Tribunal requisitioned ballot papers from the authority but all papers were not sent, some were sent in very bad packing. The Tri......ain J. Ayub Ali Howladar……………………..Appellant. Vs       Election Tribunal Bagerhat, Khulna and others…...Respondents Judgment Nov. 20, 1975.    &nbs......eturning Officer shall to the sub-divisional Officer in a box or gunny bag, properly secured and sealed so as to ensure that nothing is; removable from the box or bag without breaking the seal the, documents received by him under rule 42 from the Presiding Officer with a statement containing the ..

Category: Others | Date: | Hits: 101

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

....has a better title to recover possession from him. 6. Since leave has been granted to consi­der the question, we propose to deal with it, in the proper perspective. We first propose to deal with relevant provisions of the Act, and see what title an auction purchaser acquires in a certificate s......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. ...... result of the suit. Ed. This Case is also Reported in: 29 DLR (SC) 311. ......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)

....74) 26 DLR 157 and Bangladesh Fisheries Society Ltd. Vs. Chairman, Labour Court (1975) 27 DLR 367. 10. As to the question whether the District Judge is a 'persona designata' or a Court be­comes relevant when he is so described in a particular statute. It. would be well to quote the provisions ......o state that I dispatched the above with registered post but as yet I have not received the acknowledgement. In the meantime I had in my mind to go per­sonally before-your-honour with the re­levant papers but due to serious illness of my daughter I could not avail. Perhaps your-honor is in rec......however, make no order as to costs. Ed. This Case is also Reported in: (1977) 29 DLR (SC) 295.......the respondent No. 1 as his son, that did not establish that he was legitimate and as such this "acknowledgment is no acknow­ledgement in the eye of law; (2) that the Administrator considered the documents filed by the parties (3) that the appeal from the order dated December 5, 1967 was not co..

Category: Trust/Waqf Law | Date: | Hits: 182

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

....counting in relation to determination of excess payment for the making of a refund order to such payment or recoveries as had been made after the first day the January, 1939 within the meaning of the relevant provisions of the Act and in doing so the High Court considered the relevant pro­visions o......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. ......ision (Civil) Present: Ahsanuddin Choudhury J Fazle Munim J KM Subhan J Nuruzzaman Chowdhury…………………………………….Appellant Vs. Asrarul Hoque Chowdhury and others……………...Respondents. Judgement April 7, 1977. Lawyers Involved: Mo......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