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

....s. Inland Revenue Commissioners 1953 A.C. 347 Income Tax, Madras Vs. Mir Mohammad Ali 1964 (53) ITR, 165; Abdul Wahab Vs. The Crown, 7 DLR (FC) 87. Lawyers Involved: A. W. Chowdhury, Senior Advocate, Supreme Court, instructed by A.M. Khan Chowdhury Advocate-on-Record—For the ......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. ......ved some of their incomes in the then Pakistan by their ships touching Pakistan ports for loading and unloading cargoes. 3. The respondents were assessed to income tax by the Income Tax Officer, Companies Circle 1, Chittagong for the assessment year 1966-67, 1962-63 and 1963-64 a..

Category: Fiscal/Taxation Law | Date: | Hits: 134

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

....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. ......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. ......return of income of their business for the assessment year 1960-61. They claimed deductions under section 10(2) of the Act, a sum of Rs. 34,000/- on account of the costs of repairs. The Income-Tax Officer disallowed a sum of Rs. 20,803/- spent on oil painting of walls and Mosaic flooring-of the ..

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)

....; Mohammad Hossain Khan and others Vs. Babu Kishva Nandan Shanai L.R. 64 I.A. page 250 = A.I.R. 1937 P.C. 233 (same case) 41 C.W.N. 1029. Lawyers Involved: T. H. Khan, Senior Advocate, with A. K. M. Siddiq, Advocate, instructed by A. W. Mallick, Advocate-on-Rec...... of the Court. The principle underlying the said .provision is of general application and is not to be confined to suits only but is, in our opinion, applicable to the present proceedings also. The Judicial Committee or the Privy Council has applied the said principle to a proceeding before ......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. ..

Category: Property Law | Date: | Hits: 54

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

.... in this Division. We do not find any error in the conclusion of the Tribunal, nor in the decision of the High Court Division. The appeal is therefore dismissed with costs. Ed. ...... in this Division. We do not find any error in the conclusion of the Tribunal, nor in the decision of the High Court Division. The appeal is therefore dismissed with costs. Ed. ......insufficiency of light. In support of his finding, he took into consideration that more than 50 deed and absent votes were shown to have been cast in favour of the appellant. He held, the returning Officer wrongly counted 88 invalid votes as valid in favour of the appellant. After excluding inva..

Category: Others | Date: | Hits: 101

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

....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. ......nd support from recognised judicial authority. We find the submission of Mr. Nurullah is well founded. The Supreme Court of Pakistan, in the cited decision has repeated the principle laid down by the Judicial Committee of the Privy Council. It is the consistent view of judicial authorities that amen......re then to look at sections 7, 8, 14, 20 and 36 of the Act to see the consequences following the filing of the certificate. 8. Section 7 says that when a certificate has been filed the Certificate Officer shall serve upon the certificate debtor in the prescribed manner a notice in the prescribe..

Category: Property Law | Date: | Hits: 82

Amir Sultan Ali Hyder Vs. Md. K. Alam alias S. Alam & others, 1977, 6 CLC (AD)

....Beg vs. Sultan Mahmood Khan and another; reported in PLD 1970-SC 139. Lawyers Involved: M.H. Khondker, Advocate, instructed by M.R. Khan, Advocate-on-Record—For the Appellant. S.R. Pal, Senior, Advocate, with M/S. Q.G. Ghauce, Abdur, Rashid Khan, Advocates instructed by Abu Backkar, Ad......lved in a judicial decision, but as they have already been considered and defined in judgments cited before us, no fresh attempt to define them is, however, necessary. As observed by Fazl Ali, "Judicial function means the function o f "deciding litigated questions according to law" deciding th...... an appeal, if so preferred" (at PP. 169-170). 22. Again, in Shamsul Haq Sikder vs. Election Tribunal and others (1975) 27 DLR 392, the same learned Judge, had to consider whether the Presiding Officers of Civil Courts who have been appointed as Election Tribunals exercised the powers of the..

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

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

....�………………………………….Appellant Vs. Asrarul Hoque Chowdhury and others……………...Respondents. Judgement April 7, 1977. Lawyers Involved: Mozammel Hoque, Senior Advocate, instructed, by Abdur Rab-II, Advocate-on-Record—For the Appellant. Ahmed Sob......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. ......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)

.... unsustainable. The appeal is, therefore, allowed and the orders of stay passed by the learned Sub Ordinate Judge are set aside. There shall, however, be no order as to costs. Ed. ...... unsustainable. The appeal is, therefore, allowed and the orders of stay passed by the learned Sub Ordinate Judge are set aside. There shall, however, be no order as to costs. Ed. ...... unsustainable. The appeal is, therefore, allowed and the orders of stay passed by the learned Sub Ordinate Judge are set aside. There shall, however, be no order as to costs. Ed. ..

Category: Property Law | Date: | Hits: 61

Bikash Ranjan Das Vs. The Chairman, Second Labour Court, Dacca and others, 1977, 6 CLC (AD)

....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. ......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. ...... 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 Labour Officer of the company said that the employee only examined himself before the Enquiry Co..

Category: Labour and Industrial Law | Date: | Hits: 151

Md. Shaukat Ali Mia Vs. Administrator of Wakfs and others, 1977, 6 CLC (AD)

....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. ......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. ......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. ..

Category: Property Law | Date: | Hits: 43

The State Vs. Fazu Kazi alias Kazi Fazlur Rahman and others, 1977, 6 CLC (AD)

....boration thereof. It is not, however, necessary that independent evidence by itself should be sufficient to sustain a conviction. In the result the appeal is dismissed. Ed. ......boration thereof. It is not, however, necessary that independent evidence by itself should be sufficient to sustain a conviction. In the result the appeal is dismissed. Ed. ......boration thereof. It is not, however, necessary that independent evidence by itself should be sufficient to sustain a conviction. In the result the appeal is dismissed. Ed. ..

Category: Criminal Law | Date: | Hits: 80

Afsar Ali Moral Vs. The State, 1977, 6 CLC (AD)

.... Judgment January 20, 1977. Lawyers Involved: T.H. Khan, Senior Advocate with Md. Abdur Rahim, Advocate, Supreme Court, instructed by Abu Bakkar, Advocate ...... to transportation for life under section 364 B.P.C. In our view the sentence passed should be read as one passed under section 303/109 B.PC instead of under Section 364 B.P. Code. Ed. ...... to transportation for life under section 364 B.P.C. In our view the sentence passed should be read as one passed under section 303/109 B.PC instead of under Section 364 B.P. Code. Ed. ..

Category: Criminal Law | Date: | Hits: 62

Fakhruddin Mia and other Vs. Mohammad Khodabaksh Sheikh, 1977, 6 CLC (AD)

....th as second appellate court and a revisional court, except in certain well-defined exceptional circumstances. With this observation the petition is dismissed. Ed. ......th as second appellate court and a revisional court, except in certain well-defined exceptional circumstances. With this observation the petition is dismissed. Ed. ......th as second appellate court and a revisional court, except in certain well-defined exceptional circumstances. With this observation the petition is dismissed. Ed. ..

Category: Property Law | Date: | Hits: 44

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

.... K. M. Zaker Hossain................Petitioner Vs. The State.............................Respondent Judgment Feb. 21, 1977. Lawyers Involved: T. Ali, Senior Advocate with Khandker Mahbubuddin Ahmed instructed by A. Rob - (2) Advocate-on-Record&mdas......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. ......d from some other funds namely, public works cess funds, etc. The petitioner managed the said advances to the Contractor by putting pressure upon the officials under him namely, the Administrative Officer and the Engineer of the District Council and also the officers of Banks and Treasury, etc. ..

Category: Criminal Law | Date: | Hits: 69

Mansur Ali Vs. Bangladesh and another, 1977, 6 CLC (AD)

.... For the reasons we allow the appeal, set aside the orders of the High Court Division, accept the reference of the Sessions Judge Dacca, and quash the proceedings. Ed. ...... For the reasons we allow the appeal, set aside the orders of the High Court Division, accept the reference of the Sessions Judge Dacca, and quash the proceedings. Ed. ......, whether the appellant who is a government officer and therefore a public servant and was on deputation on foreign service basis to serve the Chittaranjan Cotton Mills Ltd., as Administrative Officer and was nominated by the company as a member of the Board of Trustees of the Chittaranjan C..

Category: Employment/Service Law | Date: | Hits: 81

Abdur Rahim Afroze Vs. B. C. Aga and Co. Ltd. and others, 1977, 6 CLC (AD)

...........................................Appellant Vs. B. C. Aga and Co. Ltd. and others…………………… Respondents Judgment February 18, 1975. Lawyers Involved: S. R. Pal. Senior Advocate, Supreme Court, instructed by Abdur Rab, (absent) Advocate-on-Record—For the Appel......therefore, jurisdiction to enter upon arbitration on his appointment and the award made by him was not void. In the result the appeal is dismissed without, however, any order as to costs. Ed. ......therefore, jurisdiction to enter upon arbitration on his appointment and the award made by him was not void. In the result the appeal is dismissed without, however, any order as to costs. Ed. ..

Category: Business or Commercial Law | Date: | Hits: 86

Yusuf Sk. alias Sk Abu Yusuf Vs. Appellate Tribunal and another, 1977, 6 CLC (AD)

....nths more. The sentences are accordingly modified. In the result, the appeal is dismissed with the modification of the sentence indicated. Ed. The Case is also Reported in: 29 DLR (SC) 211. ......nths more. The sentences are accordingly modified. In the result, the appeal is dismissed with the modification of the sentence indicated. Ed. The Case is also Reported in: 29 DLR (SC) 211. ......nths more. The sentences are accordingly modified. In the result, the appeal is dismissed with the modification of the sentence indicated. Ed. The Case is also Reported in: 29 DLR (SC) 211. ..

Category: Criminal Law | Date: | Hits: 70

Punjab Ali Pramanik and others Vs. Mohd. Mokarram Hossain, 1976, 5 CLC (AD)

....er to set aside the sale. The result, therefore, is that this appeal is dismissed. There shall, however, be no order as to costs. Ed. This Case is also Reported in: 29 DLR (SC) (1977) 185. ......ng with the judicial interpretation of the said provision from time to time. The relevancy of such legislative changes to the interpretation of a certain statutory provision was emphasised by the Judicial Committee, of the Privy Council in the case of Abdur Rahim and others Vs. Syed Abu Barkat......er to set aside the sale. The result, therefore, is that this appeal is dismissed. There shall, however, be no order as to costs. Ed. This Case is also Reported in: 29 DLR (SC) (1977) 185. ..

Category: Property Law | Date: | Hits: 118

Bangladesh and another Vs. M/S. A. T. J. Industries Ltd. and others, 1977, 6 CLC (AD)

....show its lawful authority to dispossess forcibly the company from the property upon an alleged plea of cancellation of the lease. For these reasons this petition is dismissed. Ed. ......show its lawful authority to dispossess forcibly the company from the property upon an alleged plea of cancellation of the lease. For these reasons this petition is dismissed. Ed. ......ss, but the petitioner and its officers suddenly on August 18, 1976 sealed the factory of the Company, At about 1-30 P.M, K.K. Sarker, Magistrate Dacca accompanied by A.K.M. Abbas Ali, Section Officer and the former Administrator appointed by the Government and a contingent of police fo..

Category: Property Law | Date: | Hits: 57

Kumar Ram Narain Roy Chowdhury & anr. Vs. Sonatannessa Bibi & ors., 1977, 6 CLC (AD)

....e, is that the appeal is allowed, and the order of the Subordinate Judge dated 31-5-75 is set aside. There shall not however be any order as to costs in this appeal. Ed. ......e, is that the appeal is allowed, and the order of the Subordinate Judge dated 31-5-75 is set aside. There shall not however be any order as to costs in this appeal. Ed. ......e, is that the appeal is allowed, and the order of the Subordinate Judge dated 31-5-75 is set aside. There shall not however be any order as to costs in this appeal. Ed. ..

Category: Civil Law | Date: | Hits: 108

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