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Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)
....the facts and circumstances of the case, in upholding the rejection of the accounts of the assessee and the enhancement of its profits as disclosed in the said accounts by taking recourse to the proviso to section 13 of the Income-Tax Act. 2. The assessee is a Private Limited Company which deriv......ounts, did not accept the story that they were advances as loans by the mother of the Managing Director of the Company but at the same time did not express any opinion as to the real nature of the so called loans. The pith and substance of the decision of the Revenue Authorities as well as the Appel...... section 13." 6. On the question of assessment of the income also, the view of the Income-tax Officer was affirmed in the following words. "The percentage of profit in this specialised industrial business must be high. Most of the manufacturing materials have been imported from abroad. The...... 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)
.... (Civil) Present: B. Mahmud Hussain C. J. Ahsanuddin Chowdhury, J. Kemaluddin Hossain J. D.C. Bhattacharya, J. Fazle Munim, J. Jardine Henderson Ltd. Calcutta, India………………...Appellants in both the ap......a as well as Pakistan and as such assessable under section 42 of the Income-tax Act and the appellant's income attributable to the operations in Pakistan was computed on the basis of what was called the Two-man Committee's decision. The Income-tax Appellate Tribunal after rejecting the......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. ....... 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..Category: Fiscal/Taxation Law | Date: | Hits: 114
Abul Hossain & ors. Vs. The State and anr., 1976, 5 CLC (AD)
....ated 22. 7. 69 found the accused-petitioners guilty under section 379 of the Penal Code, convicted them thereunder and sentenced them to pay a fine of Tk. 60/- each in default to rigorous imprisonment for 20 days, each. The learned Sessions Judge by his judgment and dated 18.12. 70 dism......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. ......, J.—This petition is for review of the judgment dated 17. 6. 75 passed by this Division in Criminal Appeal No. 24 of 1974. 2. The accused-petitioners faced a trial under section 379 of the Penal Code before a Magistrate, First Class, and Tangail in cas...... 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..Category: Criminal Law | Date: | Hits: 66
Khondkar Mohiuddin Vs. Syed Moin Ahmed, 1976, 5 CLC (AD)
....on. 2. Plaintiff's case is that the property in suit which is a residential house in the city of Dacca originally belonged to one Priya Nath Pal. After his death it was inherited by his adopted son Pyari Lal Pal. One Ashraf Hossain Md. Asim got this property from the said Pyari Lal on the basi......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. ......appeal below was not a proper judgment of reversal was correct, they could not have rest contented by merely setting aside the judgment of the lower appellate Court and, restoring the Judgment of the trial court. There should have been in that event a fresh decision by the said court of appeal below...... 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)
....and his three brothers were recorded in the R. S. Khatians as korfa tenants. He, by a registered deed of Wakf, executed on the 4th of Falgoon, 1288 M.E. dedicated the disputed land along with some other lands for the maintenance of a mosque situated at the homestead of Mokhlesur Rahman...... 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. ......hman of the Wakf land. He further denied the execution of the wakf deed and averred that if any such wakf deed were found, it was fraudulent and was, in any event, never acted upon. 4. The trial court found that there was such a Wakf deed executed by Mokhlesur Rahman and that it was......Civil) Present: Ahsanuddin Choudhury J Kemaluddin Hossain J D.C. Bhattacharya J Mozaffar Ahmed………...Appellant. Vs. Md. Osman and anr.........Respondents. Judgment &..Category: Trust/Waqf Law | Date: | Hits: 239
Azizur Rahman and another Vs. Sree Kailash Chand Burmecha and others, 1975, 4 CLC (AD)
....or partition of the properties described in the schedule to the plaint. It has been alleged in the plaint that the disputed properties originally belonged to one Kasturi Chand Bermecha, the predecessor of the plaintiffs, who belonged to the Mitaksara School of Hindu Law, that defendants No. 1 to 5......the basis of what is just and convenient in each case. The result therefore is that this appeal fails and is dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 65. ......ty Commissioner had any legal authority to join himself in the suit as plaintiff, as the Deputy Commissioner was not an Asst. Custodian of Enemy Property for lands and buildings and (iii) whether the trial Court was competent to effect dispossession of Defendants 6 and 7, who were in physical posses...... also Reported In: 28 DLR (AD) (1976) 65. ..Category: Property Law | Date: | Hits: 93
.... of Ext. B, Kabuliyat standing in the name of Ramzan did not subsist. He referred to two judgments, one in Title Suit No. 5 of 1947, and the other S.C.C. Suit No. 290 of 1941, Exts. 7(a) and 11. He also referred to Ext. F, written statement of Abdul Majid, father of defendant No. 1. Along with the......er of Defendant No. 1 was terminated by the superior landlord, Moifula Khatun, who settled the land thereafter, with other tenants. In this view, a detailed discussion on defendant's title is not called for. But that does not automatically create title in favour of the plaintiff.
10. Plainti......er turn settled the land with other tenants. The decisions of the aforesaid suits were binding on defendant No. 1 regarding this claim of title. As regards plaintiff's title, he differed with the trial Court on the presumptive value of Khatian and treated it as evidence of title as well. He ther......
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..
Category: Property Law | Date: | Hits: 82
Syed Mofazzal Hossain Vs. The Election Commissioner and others, 1975, 4 CLC (AD)
....eople's Republic of Bangladesh and refusing to interfere with the judgment of an Election Tribunal which set aside the election of the appellant as Chairman of a Union Parishad and certain other persons, held under the Bangladesh Local Government (Union Parishad and Pourashava) Order, 1973 and the......e set aside in respect of all the Wards. 9. No one has appeared on behalf of Respondent No. 3 at whose instance the election of the appellant has been set aside. Learned Attorney-General, being called upon to assist the Court, has however, appeared in this case and has supported that part of t......declaration: (a) That the election of any returned candidate is void and that the petitioner or some other person has been duly elected; or (b) That the election as a whole void. 62. The trial of petition.— (1) A Tribunal shall, upon receipt of an election petition, give notice thereo......Case is also Reported in: (1976) 28 DLR (AD) 51. ..Category: Election Law | Date: | Hits: 122
Abdul Quader Chowdhury and others Vs. The State, 1976, 5 CLC (AD)
.... stockist, demurrage, wharfage claim by consignees for want of timely advice from the stock-holder will have to be made good by him, failing which such claim will be met from him." 5. It was also submitted that the Railway Authority laid no claim for any short delivery of coal as alleged by......section 561A. These appeals are accordingly dismissed. The records be sent down immediately for expeditious disposal of the case. Ed. This Case is also Reported in: 28 DLR (1976) (AD) 38. ......there is legal evidence appreciation may not support fact in question. In exercising the under section 561A the High Court embark upon an enquiry is 10 evidence in question. We or the function of the trial Magisterial angrily it would not be open to a invoke the High Court’s inherent and of the ev......e case. Ed. This Case is also Reported in: 28 DLR (1976) (AD) 38. ..Category: Anti-Corruption Laws | Date: | Hits: 225
Abdur Razzaque & anr Vs. The State, 1976, 5 CLC (AD)
....nal Procedure Code and whether the appellants have been prejudiced thereby. 2. Appellants Abdur Razzaque and Altaf Hossain were put on trial on the charge that they kept in their possession some arms and ammunitions without licence. The trial......s to him as the Court considers necessary, and shall, for the purpose aforesaid, question him generally on the case after the witnesses for the prosecution have been examined and before he is called on for his defence. The accused shall not render himself liable to punishment by refu......per compliance of the requirements of section 342, Criminal Procedure Code and whether the appellants have been prejudiced thereby. 2. Appellants Abdur Razzaque and Altaf Hossain were put on trial on the charge that they kept in their possession some arms and ammunitions &n......din Ahmed, Attorney-General, instructed by A.M. Khan Chowdhury, Advocate-on-Record—For the Respondent. Criminal Appeal No. 1 of 1976 (From the Judgment and order dated 24-2-75 passed by the High Court Division in Criminal Appeal No. 330 of 197 3...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)
....ich had not been installed in Pakistan. 2. The respondent-assessees are non-resident shipping companies. Their registrations are in the United States of America. The Companies received some of their incomes in the then Pakistan by their ships touching Pakistan ports for loading and u......Art. It is to be observed that the assessees claimed allowance of initial depreciation only and not additional depreciation and so the decision of the Tribunal allowing additional depreciation is uncalled for and will not govern the orders of assessment. We proceed to deal with the narrow qu......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 134
Government of Bangladesh & ors Vs. M/s. Samir & Co, 1976, 5 CLC (AD)
....ng 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, Superintending Engineer, Pak. P.W.D. was appointed sole Arbitrator by the Chief Engineer, Pak. P.W.D., to adjudicate the said dispute. The Arbitrator e......a copy of an application under section 8 of the Arbitration Act could not be taken to be a proper service of notice as contemplated in section 8(2) of the Act and that since the service of the so-called notice did not take place at least 15 days before the filing of the application, the Court ha......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..Category: Alternative Dispute Resolution | Date: | Hits: 258
The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cinema Co., 1976, 5 CLC (AD)
....n further appeal by the assessee, it was allowed by the Tribunal holding that the amount came within the expression 'current repairs' as contemplated in section 10(2)(v) of the Act. The Tribunal also observed that this deduction would be allowable under section 10(2) (xvi) of the Act...... document, cannot be governed or controlled by the language of subordinate legislation. There is no language in the Constitution to give colour to such interpretation. No further discussion is called for. The preliminary point of Mr. Hossain fails. 21. We now come to the merit of the......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. ..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)
....fore us. 2. The appellants initiated the proceeding for pre-emption by filing an application on 2-6-59 in the 6th Court of Munsif, Barisal on the allegations that Binodini Das, the predecessor of the respondent, purchased C. S. Plot No. 495 from one Upendra Nath Das by a registered ......ordinate Judge are restored. As there is no appearance on behalf of the respondent there; shall be no order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 5. ......tion, however, they might be impleaded as parties; and thereafter the said 8 persons were impleaded as proforma Opposite-parties No. 89 to 96. 5. At the time of the hearing before the trial Court, only two points were pressed, namely, whether the petitioners were the owners of the c...... Appellate Division (Civil) Present: A. M. Sayem CJ S. A. B. Mahmud Hussain J Ahsanuddin Choudhury J Kemaluddin Hossain J Debash Chandra Bhattacharya J Matilal Sikder & ors……... Appellants Vs. ..Category: Property Law | Date: | Hits: 54
Ayub Ali Howladar Vs. Election Tribunal Bagerhat, Khulna and others, 1976, 5 CLC (AD)
....he chairman of Chingrakhali Union Parishad, 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 ......ection of the appellant as the chairman of Chingrakhali Union Parishad, 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 ...... respondent Nani Chandra could act upon the ballot papers; Third, Whether the Tribunal in compliance with rule 61A followed the prescribed procedure of the code of Civil Procedure in conducting the trial. On a notice from the Division, the learned Attorney-General has appeared and we had had the ......ain J. Ayub Ali Howladar……………………..Appellant. Vs Election Tribunal Bagerhat, Khulna and others…...Respondents Judgment Nov. 20, 1975. &nbs..Category: Others | Date: | Hits: 101
Golam Hafez Mia Vs. Khadem Ali Meah, 1977, 6 CLC (AD)
.... (From the Judgment and Decree dated the 27th July, 1970 passed by the Dacca High Court in Second Appeal No. 1114 of 1997). Judgment Kemaluddin Hossain J.- In this appeal interpretation of some of the provisions of the Public Demands Recovery Act, 1913 are involved. Facts material for ......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. ......he suit was contested on various grounds; one was, that the plaintiff did not acquire a valid title in the certificate sale, and the other was that he was not in possession of the property. 2. The trial court held against the plaintiff in that there was no proper service of certificate of notic...... 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)
....nd order of a Division Bench of the High Court of East Pakistan Dacca as it then was, which was passed in Civil Rule No. 1687 of 1968 on July 1, 1969. 2. The appellant who claims to be the eldest son of one Md. Amir Ali Mia was on the death of his father, substituted as the Mutwalli of Salamat M......n means the function o f "deciding litigated questions according to law" deciding them not arbitrarily but on evidence and according to certain rules of procedure which ensure that the person, who is called upon to decide them, acts with fairness and impartiality. It is often said that two of the im......ection 115 of the Code of Criminal Procedure. 21. Recently, in the case of IDBP vs. Master Industries (1974) 26 DLR 157, the question whether District Judge as mentioned in Section 39 of the Industrial Development Bank of Pakistan Ordinance, 1961 was a Court or a 'persona designata' was consider......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)
.... Civil Procedure, a suit being O/S No. 49 of 1945 in the Second Court of Subordinate Judge, Chittagong for redemption of a kot-mortgage. Their case was that Mohammad Ashraf Chowdhury, their predecessor-in-interest had executed on 37th of Aswin, 1374 M.E. a kot-mortgage in favour of Abdul Karim Cho......der, to such payments or recoveries as had been made after the first day of January, 1939, within the meaning of section 36(1 )(d) of the Bengal Money Lender's Act (Bengal Act X of 1940) (hereinafter called the Act). Having read the direction of the Supreme Court the High Court restricted the accoun......nciple laid down in the section 98 of the Evidence Act that parties should not be allowed to travel beyond the contract embodied in the deed of kot-mortgage and adduce evidence in support of the fact trial the land mentioned in schedule I (kha) to the plaint were in fact the subject matter or the ko......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..Category: Property Law | Date: | Hits: 64
Bikash Ranjan Das Vs. The Chairman, Second Labour Court, Dacca and others, 1977, 6 CLC (AD)
.... His petition before the Labour Court and thereafter a writ petition to the High Court have failed. 2. Two charges were framed against the employee, one relating to his inducting a wrong person in the mills by changing the name and address of a Badli worker Serajul Huq, and the other was ......l Huq, and the other was his issuing a false leave order to a worker, Abdul Hamid. Mr. Chowdhury argues that the employee was not given an opportunity to examine his witnesses and that the employer called no witnesses before the Enquiry Committee. Before the Labour Court evidence was led and the ......c tribunal or not. That a different conclusion is possible is no ground for interference. We therefore do not find any good reason to grant leave. This petition is dismissed. Ed. ......in J D.C. Bhattacharya J Fazal Munim J Bikash Ranjan Das…………............ Petitioner. Vs. The Chairman, Second Labour Court, Dacca and others..............Respondents Judgment June 14, 1977. Lawyers Involved..Category: Labour and Industrial Law | Date: | Hits: 151
Md. Shaukat Ali Mia Vs. Administrator of Wakfs and others, 1977, 6 CLC (AD)
....the appellant, submitted an application on.27.12-67, to the Administrator of Wakfs, praying for his removal from the Mutwalliship of the Wakf Estate created by Khan Saheb Emdad Ali, and also for his prosecution the Administrator directed the appellant to show cause, why he should n...... affidavit. The petition though supported by an affidavit, its truth was never allowed to be tested by cross examination. The allegation in petition was denied in the objection petition. The denial called for proof of the allegation made in the petition by allowing the Mutwalli to cross exam......r of Wakfs, for its disposal in the manner indicated above, and in accordance with law. The costs of this appeal shall abide the result of proceeding before the Administrator. Ed. ......zle Munim J Md. Shaukat Ali Mia………………………………….. Appellant. Vs. Administrator of Wakfs and others ……….....Respondent. Judgment May 31, 1977. ..Category: Property Law | Date: | Hits: 43
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