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Abdul Alim and others Vs. A. K. Abdul Hoque and others, 1982, 11 CLC (AD)

....Act. In this view, the appeal is allowed but in the facts of case we make no order as to costs. The decrees of courts below are set aside and the execution petition dismissed. Ed. ......Act. In this view, the appeal is allowed but in the facts of case we make no order as to costs. The decrees of courts below are set aside and the execution petition dismissed. Ed. ......amendment was allowed. This application was filed on 6th April, 1966 and was rejected by the Court on 11 th May, 1967. This order of rejection was challenged before the High Court in its revisional jurisdiction but the Rule was discharged on final hearing on 25th June, 1970. The decree holders-r..

Category: Property Law | Date: | Hits: 54

Govt. of Bangla­desh Vs. Md. Arshad Ali, 1982, 11 CLC (AD)

....e sustained. Therefore, the appeal is allowed. The judg­ment and order of the High Court Division are set aside and the writ petition is dismissed. We make no order as to costs. Ed. ...... the mat­ter of granting reward to the respondent was dealt with. It has been stated therein that the Government did not realise any sale pro­ceeds from the sale of the seized gold. In the absence of mint facility in the country the seized articles were only kept in the custody of the Ba......tion of the Government about the performance of the person in whose favour reward is sanctioned, the claim cannot be made the subject-matter for adjudication in a court of law for less in the writ jurisdiction under Article 102 of the Constitution. The Rules framed do not support the proposition..

Category: Criminal Law | Date: | Hits: 171

M/s. Everett Ori­ent Lines Inc. Vs. Commissioner of Income Tax Ctg Zone, Ctg, 1982, 11 CLC (AD)

.... "The National Board of Revenue may make rules for carrying out the purposes of this Act and for the ascertainment and determination of any income or class of income to be included in total income of an assessee. Such rules may be made for the whole of taxable territories or for su......esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ......esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ..

Category: Fiscal/Taxation Law | Date: | Hits: 114

Messrs. Haji Noor Ali Sowdagar & Sons Ltd. Vs. Comm. of Sales, Tax, Ctg Zone, 1982, 11 CLC (AD)

....hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......d 14-6-65 and the exemption continued till 30-6-66 and sales-tax at the rate of 5% was imposed on washing soap under Notification No. S.R.O. 114(R)/66 dated 1-7-67, with effect from 1-7-66. In the absence of any provision either in the Noti­fication or any change in the existing law, that is......hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ..

Category: Fiscal/Taxation Law | Date: | Hits: 95

Mofizur Rahman Khan Vs. Government of Bangladesh, 1982, 11 CLC (AD)

.... disposed of in these terms, without any cost. In the result, Civil Appeal Nos. 73 and 124 of 1981 are dismissed. No order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 321. ......hich has been already reported in different law journals, one of which is 1981 BLD (AD) 140. In that case it was held that section 9(2) was ultra vires Articles 27 and 29 of the Cons­titution in the absence of any principle or guideline provided thereto for exercising the discretion as to which of ......More specifically regard may be had to the political, social and economic conditions and their place in the historical setting and the present inter­national milieu. The decisions of courts of other jurisdiction will serve as a helpful guide, but never an authority. 4. Keeping this principle in..

Category: Constitutional Law | Date: | Hits: 188

Abdul Halim Mollah @ Monohar Mollah & anr Vs. Member, App Tribunal Dacca & ors., 1982, 11 CLC (AD)

....nion is that such appeal cannot be entertained. I would, therefore, allow the appeal. Order of the Court By the majority judgment the appeal is dismissed. Ed. ......nce passed by the Appellate Tribunal is a legal sentence under sections 395/397 of the Penal Code. 5. In this appeal we are called upon to consider only the first point because in the absence of any sentence passed under section 397 of the Bangladesh Penal Code, the second point doe......f 1978 convicted the appellants under section 395 read with Special Powers Act and sen­tenced them as stated above. Against this order, the appellants moved the High Court Division in its writ jurisdiction raising the question of competency of the Appellate Tri­bunal to entertain an appe..

Category: Criminal Law | Date: | Hits: 40

Commissioner of In­come Tax A- Range, Chittagong Vs. Harendra Kumar Sil and others, 1982, 11 CLC (AD)

....he trading accounts of the respective assessee was rejected on valid grounds and action of the Deputy Commi­ssioner of Taxes for taking recourse to section 13 and making estimate for finding out the total sale and the gross profit or for that matter of the Appellate Joint Commissioner of Taxes modi......he references under section 66(1) of the Income tax Act made by assessee-respondent. 12. The learned Advocates appearing for the respondents in both the appeals submit­ted that mere low profit or absence of book register cannot be said to be good reasons for taking recourse to section 13 by the ......dgment and order by the High Court Division are set aside. The appeals are allowed without any order as to costs. Ed. This Case is also Reported in: 34 DLR (AD)(1982) 298; 3 BLD (AD) 1983, 48. ..

Category: Fiscal/Taxation Law | Date: | Hits: 100

Bangladesh Vs. Md. Matiur Rahman, 1982, 11 CLC (AD)

....ourt Division is set aside and the Writ Petition is dismissed with the modification that; the punishment is altered   to compulsory retire­ment. No order as to costs. Ed. ......ourt Division is set aside and the Writ Petition is dismissed with the modification that; the punishment is altered   to compulsory retire­ment. No order as to costs. Ed. ......he Rules. All the contentions of the learned Counsel thus fail. 13. The respondent having been found guilty of Inefficiency and misconduct the punishment of dismissal is not illegal. In Writ jurisdiction the question of quantum of punishment is not ordinarily considered. Bat if in a partic..

Category: Employment/Service Law | Date: | Hits: 87

Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)

....the Privy Council considered the above action and came to a conclusion that the Income Tax Act is a self contained Code. Under the Act the Income Tax Officer is charged with a duty of assessing the total income of the assessee. The correct meaning of the phrase "assessment made under the Ac......e jurisdiction of the Civil Courts and to establish a special machi­nery for hearing appeal and references when all questions could be raised and decided and the expressed view that even in the absence of section 67, Civil Courts will have, no juris­diction to set aside or modify assessme......case, namely, whether the High Court was wrong in holding that provisions of section 10(1)(vii) was not attracted, whether the High Court was wrong in failing to hold that the Company Judge has no jurisdiction to adjudicate the validity or otherwise or an assessment made under the Income Tax Act..

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

Hajee Khabiruddin Ahmed Vs. Md. Salam Kabir, 1982, 11 CLC (AD)

....ter the lapse of a reasonable time. For the reason stated above, the appeal is allowed with costs. The judgment of the High Court Division is set aside and that of the trial court restored. Ed. ......um­bent to call for the postal peon who alle­gedly served the registered letter. There is no explanation in this behalf. Altho­ugh the seal has been denied but it may be difficult for us, in the absence of any evidence, to held that the seal and the signature on Exhibit 6 were manufactured by ......ter the lapse of a reasonable time. For the reason stated above, the appeal is allowed with costs. The judgment of the High Court Division is set aside and that of the trial court restored. Ed. ..

Category: Tenancy Law | Date: | Hits: 67

Rokeya Khatun Vs. Alijan @ Alijan Bepari and ors., 1982, 11 CLC (AD)

....he modifi­cation that the suit is decreed in part in favour of the appellant to the extent of the 1/3 rd share in the suit property. Respondent No. 1 is to pay cost of the appeal. Ed. ......that the special rule of protection given to the par­danashin lady is confined to herself only and this benefit is not available to the person upon whom the property might have devolved in the absence of the impugned disposition.  The relevant portion of the judgment is quoted below: ......he modifi­cation that the suit is decreed in part in favour of the appellant to the extent of the 1/3 rd share in the suit property. Respondent No. 1 is to pay cost of the appeal. Ed. ..

Category: Property Law | Date: | Hits: 57

East Pakistan (now Bangladesh) Agricultural University, Mymensingh and others Vs. Md. Abdul Hye Bhuiyan, 1981, 10 CLC (AD)

....iff-respondent's failure to avail of statutory relief as provided in Statute No. 17 of the University. 4.  Mr. Syed Ishtiaq Ahmed, counsel for the appellants submitted that there has been no total denial of the procedural safeguards provided in the Statute which were available to the respon......liance with the mandatory provisions of law while making an order has not, it may be repeated, been established in this case. For this reason I do not think it necessary to consider the effect of the absence of such expressions as "if purported to be done" in section 33 of the ordinance. 16. ......rsity filed O. C. Suit No 185 of 1968 in the First Court of Munsiff Sadar, Mymensingh, for a declaration that the order of his dismissal from service on October 30, 1968 was illegal, void and without jurisdiction. It was stated by him that he was employed as an Overseer on June 8, 1962 and his servi..

Category: Employment/Service Law | Date: | Hits: 109

Khondker Moshtaque Ahmed Vs. Bangladesh, 1982, 11 CLC (AD)

....ion of the Court it was observed: "Mr. Moksudur Rahman does not dispute the power of the Supreme Court to interfere with a decision of the Martial Law authorities or Martial Law Courts in case of total absence of jurisdiction or in the case of mala fide exercise of power as has been held by this......ing for discharging the Rules though the basis of reasoning that was followed, led them to the inevitable conclusion that the conviction requires to be quashed both on the ground of mala fide and the absence of review by the proper authority and, there­fore, the learned Judges were impelled to give......he decision of this Court reported in 30 DLR (AD) 207, 32 DLR (AD) 216 and 33 DLR (AD) 154 and added: "Of course, it has been held in those cases that if the action of the authorities are without jurisdiction and mala fide the Supreme Court can go into the ques­tion.” The learned Judges t..

Category: Criminal Law | Date: | Hits: 287

Haji Tajamal Ali being dead his heirs: Kamarunnesa & ors. Vs. Abdus Sattar & ors, 1982, 11 CLC (AD)

....ntiguous land holders in respect of the entire land transferred. The 'land transferred' consists of seven plots all being recorded under one khatian. that is, Khatian No. 97 Mouza Sultanpur and the total area of these plots is 1.28 acres or land. The pre-emptor's own land is conti­guous to t......ion and as such contiguity is not broken. This Division rejected this view of the High Court Division and observed that if the conti­guity cannot be broken by a public path or on the ground of absence of any compe­ting interests contiguity cannot be broken even by a broad highway belongi......iguity" within the meaning of section 9 of the State Acquisition and Tenancy Act. 8.  In the result, the appeal is dismissed without, however, any order as to cost. Ed. ..

Category: Property Law | Date: | Hits: 66

Bangladesh Vs. Hon'ble Judge, Prize Court, HCD, Supreme Court Building, Dacca, 1982, 11 CLC (AD)

....e learned Attorney-General are found unacceptable, not because it lack  rea­sons but such reason has no support in law. The appeal is dismissed. No order as to costs. Ed. ......ve authority of the Republic, it can be exercised by any of the Ministries of the Government, irrespective of whether the Rules of Business of the  Government have authorised it or not. In the absence of an express authorization by the Rules of Busi­ness, any authorization by the Preside......ced to the credit of any such cause, shell be dealt with in toe manner in which moneys or securities paid or transferred Into Court are usually dealt with in " the exercise of the ordinary jurisdiction of the Court. 2. In  causes instituted in a Court other than the High Co..

Category: Others | Date: | Hits: 116

Abdul Hamid Vs. Abdul Jabbar , 1982, 11 CLC (AD)

....o this modification the appeal is allowed, the order of the High Court Division is set aside and that of the Subordinate Judge is restored. There will be no order as to costs. Ed. ......nath Karmakar vs. Sheikh Ahsanulla 34 C.W.N. 746 and Naren vs. Benode 54 C.W.N. 896. Mr. Shaukat Ali Khan, learned Counsel appearing for the respondent has contended, on the other hand, that in the absence of any specific provision for restitution on reversal of an 'order' as distinguished from ......urt to grant restitution arises even outside the provisions of section 144, Their Lordships observed: ''Nor indeed does this duty arise merely under this said section. It is inherent in the general jurisdiction of the court to act rightly and fairly according to the circumstances towards all the ..

Category: Civil Law | Date: | Hits: 82

Bangladesh & others Vs. A. K. M. Zahangir Hossain, 1981, 10 CLC (AD)

.... member of the said 'disciplined force' if he has been illegally dismissed, removed, discharged, reduced in rank or com­pulsorily retired. Ed. This Case is also Reported in: 34 DLR (AD) 173. ......ority can act on its own discretion without following any procedure. This part of the argument does not convince me at all. 22. The major controversy has centred round the word 'authority' in the absence of 'tribunal' being used in the Ordinance. The argument is that the authority mentioned is a......1981. Result: If a member of any disciplined force is aggrieved by an order of a Court or tribunal established under law relating to the disciplined force, he is debarred from invoking the writ jurisdiction unless it is coram non judice or mala fide. Cases Referred To- High Commissione..

Category: Constitutional Law | Date: | Hits: 188

General Manager Jamuna Oil Com­pany Ltd. Vs. Golap Rahman & another, 1982, 11 CLC (AD)

....the Industrial Relations Ordinance which are similar to the provisions of section 9(6) of Labour Dispute Act, 1965 were considered in the first case mentioned above. There it was observed that the total   absence of a member would render the decision of the Labour Court void as the sec......g of the Court or is otherwise incapable to sit as a member, or has ceased to be a member of a panel, the Court not­withstanding any thing contained elsewhere in this Act, may function in the absence of such member and no act, proceeding, decision or award of a Court shall be invalid mer......obviously negatives the contention that responded No. 1 is not a worker. 8.  Mr. Asrarul Hossain, Counsel for the appellant, contended that the decision of the Labour Court was without jurisdiction as the Chairman of the Court consulted only one member. According to the provisions of..

Category: Labour and Industrial Law | Date: | Hits: 97

Bangladesh Vs. Winifred Rubi & ors., 1982, 11 CLC (AD)

....mics. Affluent people will go there and those who cannot afford will not go there. It is true that the high rate of fees are hard hitting the in the Inflationary society but that does not call for total disregard of reality while considering the question of usefulness. As for the state policy of...... the ages, the Courts have drawn a line separating the public purpose and private purpose. Hence it has been said that an order of requisition for providing accommodation to a public officer where absence of such accommodation would impair the efficiency of public service is a public purpose (HF...... 7. In the result, therefore, this appeal is allowed. And the Judgement of the High Court Division are set aside and the writ petition is dismissed. There will be no order as to cost. Ed. ..

Category: Property Law | Date: | Hits: 65

Md. Habibur Rahman & ors. Vs. Hasen Ali Mondal and others, 1982, 11 CLC (AD)

....l meeting of the parishad called for the purpose in the prescribed manner, a resolution to the effect that he is liable to be so removed is passed by the votes of not less than two-third of the total number of members of the parishad and unless the resolution is approved by the prescribed Au......t must be recognised. We, therefore, find no substance in the challenge to the wrong quotation of the provisions of law and its supposed consequence. 8. The next contention veers around the absence of any rules prescribing the manner of convening a special meeting of the Parishad for cons......atal so as to nullify the notification issued on February 4, 1980. The appeal is allowed. The order of the High Court Division is set aside and the Writ Petition dismissed. No costs. Ed. ..

Category: Employment/Service Law | Date: | Hits: 100