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....;salary" within the meaning of Explanation‑I of section 10(4) (d) the expenditure must be incurred under any legal obligation, payment must be made in terms of the agreement, the expenditure also must not enter into the computation for pensionary or retirement benefits. The Explanation, takin...... For assessment years 1980‑81 it submitted return of its income and claimed deduction of Taka 1,21, 45, 475.00 as perquisite under section 10(4)(d) of the Income Tax Act, 1922 (hereinafter shall be called the Act) relating to expenses under different heads:
(1) Meal Allowances Taka 4,58,882.0......h facts and can see how the question has been dealt with by the Tribunal raised before it either by the assessee or the Revenue.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 332
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Category: Fiscal/Taxation Law | Date: 23 Apr, 1992 | Hits: 8
.... (HCD) (1994) 221
......concern, represented by its proprietor manufacturing single phase electric meters in the country, is the petitioner in Writ Petition No. 2342 of 1991.
3. In these Rules the respondents have been called upon to show cause why they shall not be restrained from importing single phase electrical me...... the three petitions fail and the Rule discharged without any order as to costs. Order of status quo stands vacated.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 221
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Category: Constitutional Law | Date: 4 Mar, 1992 | Hits: 3
Younus Chokdar Vs. Election Commission and others, 1992, 21 CLC (HCD)
....ction of the said Union Parishad in respect of Chairman shall not be declared as void. 2. In paragraph 4 of the petition it has been stated by the petitioner that respondent No. 7 Md. Ali Akbar, son of Abdul Aziz, village Char Bhadrasan, who has been declared by the Election Commission elected ...... and the right to question the election are statutory rights. Relevant section 26 of the said Ordinance read as follows: "Election Petitions‑ (1) No election under this Ordinance shall be called in question except by an election petition under sub‑section (2). (2) Any candidate ma......asan, Upazila Shibchar, District Madaripur by post for information and necessary action as he thinks fit and proper. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 395 ..Category: Administrative Law, Election Law | Date: 27 Feb, 1992 | Hits: 2
Jonab (Md) Ali Vs. Md Moslemuddin and another, 1991, 20 CLC (HCD)
....ab (Md.) Ali …………….................Petitioner Vs. Md Moslemuddin and another………….…Opposite Parties Judgment June 3, 1991. Result: The rule is made absolute. To establish any claim in a suit for specific performance of contract on the basis of o......ged contract. Though, according to the principle, the revisional Court will be slow in interfering with the judgment of the Court of appeal below which is the last court of facts, interference may be called for if the judgment of the court of appeal below is found to be not based on due consideratio......cality. The plaintiff in collusion with his other relations connected with the local Irri Project are creating situation with a motive for grabbing the suit land and to cause harassment and financial loss to the defendant No.1 made attempt to enter into the land forcibly and being obstructed assault..Category: Contract Law | Date: 3 Jun, 1991 | Hits: 958
....and to be of no legal effect.
2. The case of the petitioner Nilkhi Arial Kha Matsyajibi Samabaya Samity Ltd. represented by its President Md. Alimuzzaman is, that it is a registered co‑operative society having registrative No.1527 dated 21.8.72 under the Co‑operative Society Act, 1940 consist......te of 30% instead of 25% above the previous year’s rent and to pay 15% instead of 10% higher rent for the remaining period of two years. The respondent No.5, Additional Commissioner, Dhaka Division called for a report from the respondent, No.4, in Appeal Case No.65 of 1989. The respondent No.4 Add......nt No.4) shall put the fishery in question in public auction on 1st or 2nd Baisakh, 1399 BS or within a week from 1st Baisakh, 1399 BS.
Ed.
This Case is also Reported in: 45 DLR (HCD) (1993) 1.
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Category: Property Law | Date: 30 May, 1991 | Hits: 85
Tapash Nandi Vs. State and others, 1991, 20 CLC (HCD)
....t the victim girl who is about 16 years of age and a first year student of the local College was called by the accused No.3 to his father’s house after dusk. The victim girl did not return in time, so informant’s son inquired about her sister at different houses but did not find the girl there, ......nt) Ordinance on 1.11.89 against the accused opposite parties namely Md. Shahid and others alleging that the victim girl who is about 16 years of age and a first year student of the local College was called by the accused No.3 to his father’s house after dusk. The victim girl did not return in tim......ial continue and come to an end as would be desired by both the parties. Communicate this order to the Court below at once. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 26. ..Category: Women and Children | Date: 28 Mar, 1991 | Hits: 86
Hossain Mohammad Ershad Vs. State, 1991, 20 CLC (HCD)
....b) and schedule I and item 1(a) of the Table of the Arms Rules, 1924 and, therefore, the charge of retaining fire arms without licence does not lie against the petitioner and the allegations do not also come within the mischief of section 19(a) and (f) of the Arms Act. The learned Advocate also subm......sh a proceeding where, on the face of it, the FIR and the charge sheet do not disclose any offence but the instant case does not fall within such category of cases where interference at this stage is called for. 19. In the case of Bangladesh Vs. Tan Heng Hock reported in 31 DLR (AD) 69 their Lo......the rule and we must not be understood to have expressed any opinion about the merit of the Criminal Proceeding sought to be quashed. Ed. This Case is also Reported in: 43 DLR (1991) 150. ..Category: Criminal Law | Date: 14 Feb, 1991 | Hits: 92
Sumati Begum Vs. Rafiqueullah and State, 1991, 20 CLC (HCD)
....al grandfather Rafiq Ullah. Thereafter on 17.3.89 when victim girl Sumati along with her maternal grandfather Rafiq Ullah was coming from the house of the mother of Sumati Begum on the way accused persons kidnapped victim girl Sumati Begum by force and accused persons confined her for immoral purpos......e. On the basis of these materials the Sessions Judge came to the conclusion that victim girl Sumati Begum was a minor and gave her to the custody of her father. 4. The records of this case was called for and the same have been placed before us. Rafiquellah opposite party No.1 (maternal grandf...... stayed for 15 days from today. The Rule is accordingly discharged. Communicate this order to the courts below at once. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 500. ..Category: Women and Children | Date: 13 Feb, 1991 | Hits: 157
Coal Controller Vs. Ventura Industries Ltd, 1991, 20 CLC (HCD)
.............Appellant Vs. Ventura Industries Ltd…………………Respondent Judgment February 3, 4 and 5, 1991. Result: The Rule is also discharged. An arbitrator exercises a quasi judicial function. He is both a judge of law and...... Court, Dhaka where the application under section 8 is pending. The connected Civil Rule being No. 269 (fm) of 1990 is discharged. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 5 ......he court has always to consider, in the light of the attending facts and circumstances of each case in granting or refusing an injunction, the balance of convenience and inconvenience and irreparable loss and injury that would be caused to one of the parties in case it is allowed or refused. In..Category: Arbitration Law | Date: 5 Feb, 1991 | Hits: 5
Mirza Ali Ashraf Vs. State, 1991, 20 CLC (HCD)
....represented by the Secretary, Ministry of Home Affairs, Government of Bangladesh and others ..........................Respondents. Judgment February 3, 1991. Cases Referred to- Shaheda Masood Vohra Vs. The State and others, BCR 1987 HCD page 251; Dr. Nurul Islam Vs. Bangladesh, Ministry......een provided that "Except as provided in this Act, no order made, direction issued or proceeding taken under this Act, or purporting to have been so made, issued or taken as the case may be, shall be called in question in any Court, and no suit, prosecution or other legal proceeding shall he against......tension by Annexure 'C' dated 24.2.97 and 23.5.97 respectively to the petition are declared to have been made without any lawful authority. Ed. This Case is also Reported in: 43 DLR (1991) 144. ..Category: Banking Law | Date: 3 Feb, 1991 | Hits: 184
Md. Ismail Siddique Vs. M/s. Crescent Apparels (Private) Ltd. and others, 1990, 19 CLC (HCD)
....al meeting as its annual general meeting. But no Annual General Meeting of the said Company and those of Board of Directors were held which is apparent from evidence. It is further apparent that no resolution of the meeting of the Board of Director regarding alleged transfer of the shares have been ......ging Director. The original share script is still lying with the petitioner. The petitioner has also denied that all sponsor shareholders including the petitioner transferred their shares to the so‑called present shareholders as mentioned in Annexure C. In fact no transfer document was executed no......her apparent that no resolution of the meeting of the Board of Director regarding alleged transfer of the shares have been produced before this Court. No audit report was submitted nor any profit and loss nor any dividend were shown given to the petitioner and other…………&h..Category: Company Law | Date: 19 Dec, 1990 | Hits: 195
Bangladesh Vs. Md. Fazlul Huq, 1991, 20 CLC (AD)
....post of IPO without appearing successfully in the competitive examination of the Department. Any order of reversion after an incumbent's appointment' to a higher post and continuing there for some duration will surely cause a disappointment as he would no longer draw the benefits of that hig......mbent's appointment' to a higher post and continuing there for some duration will surely cause a disappointment as he would no longer draw the benefits of that higher post, but that cannot be called a reduction in rank per se. The uninterrupted service rendered by the respondent for about fi......k is to avoid a clutter which cannot be used as a sorting device for ascertaining facts at the last court of the country. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 144. ..Category: Employment/Service Law | Date: 27 Nov, 1990 | Hits: 112
Shambhu Nath Poddar Vs. Bangladesh Railway and others, 1990, 19 CLC (AD)
.... 2. Plaintiff filed the suit for recovery of Taka 15,391.20 paisa against the defendants, Bangladesh Railway for the price of lost goods. Plaintiff who is a cloth dealer of Sherpur town purchased some Khaddar Shirtings and Chaddars of different varieties from Comilla town through his employee Na......tly, the judgment of the High Court Division is set aside and the suit is decreed. The appeal is allowed with costs. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 82. ...... 3. Defendants contested the suit, contending, inter alia, that the consignment in question having been stolen in a running train between Gouripur Railway Station and Mymensingh Railway Station the loss cannot be attributed to any negligence and misconduct of the Railway servant and its agent deal..Category: Civil Law | Date: 19 Nov, 1990 | Hits: 107
Agrani Bank Vs. Bangladesh Tyres Ltd and others, 1990, 19 CLC (AD)
....the order of winding up- The learned Judges in considering the appeal against a winding up order totally failed to keep in view the central question as to whether the Company was, commercially insolvent, because the basis of an order for winding up a company on the ground of its inability to pa......k is from judgment and order dated 27.2.1990 passed by a Division Bench of the High Court Division, Dhaka in Company Appeal No.17 of 1986 filed under section 202 of the Companies Act, 1913 (hereafter called the Act) allowing the same and setting aside those of the Company Judge dated 27.11.86 and fu......when (a) the subject matter of the Company is gone or (b) the object for which it was incorporated has substantially failed or (c) it is impossible to carry on the business of the Company except at a loss, that is, there is no reasonable hope of trading at a profit. The facts of the instant case sho..Category: Business or Commercial Law | Date: 29 Aug, 1990 | Hits: 122
Anwara Begum and others Vs. Shahanewaz and another, 1991, 20 CLC (AD)
....nt has not been impleaded in the appeal at all and is not before the Appellate Court. The language of rule 4 of Order 41 of the Code creates a legal fiction in the sense that the appeal filed by some of the defendants will be treated to be an appeal on behalf of all the defendants and the benef...... bringing the non-appealing defendant on record. 9. On the other hand, Mr. TH Khan, learned Advocate, broadly contends that this provision of Order 41 rule 4 of the Code can be called in aid only when the necessary parties are before the appellate Court, and non‑impleading o......rder XLI rule 20 the matter perhaps would not have come to such a pass and the appeal could be spared a technical knockout. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 156. ..Category: Civil Law | Date: 22 Aug, 1990 | Hits: 106
Wajear Rahman Moral (Md) Vs. The State, 1990, 19 CLC (AD)
....e statements made in chief and those made in cross by putting them in juxtaposition and see whether that witness has stood the test or supplied his own refutation- Had the prosecution case been based solely on ocular evidence the accused would have been acquitted. Since the accused admitted his guil......d. She also told her co‑wife P.W.6 that she recognised Waziar. This witness however contradicted herself in cross‑examination by saying that she woke up when warm blood fell on her body. She then called her co‑wife to light a lamp and she lighted a lamp. She did not see Waziar with the light o......eal is dismissed with the modification of sentence, that is, the sentence of death is altered to that of imprisonment for life. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 25. ..Category: Criminal Law | Date: 20 Aug, 1990 | Hits: 84
State Vs. Abdus Sattar and others, 1990, 19 CLC (AD)
.... The impugned judgment and order are set aside. The Code of Criminal Procedure, 1898 (V of 1898), Section 423 When Appellate Division can convert an order of acquittal of the accused persons by the High Court Division agreeing with the decision of the trial court by reviewing the evide......een the respondents dragging away the deceased Abdul Hakim towards the house d respondent Nurul Haque by putting a gamcha on his neck. PW 4 Arab Ali who was inside his house at that time was actually called out by PW 5, Arshed Ali who first saw the dragging of the deceased. PW 4 came out of his hous......nder section 201 is set aside. The respondents are directed to surrender forthwith and serve out the sentence imposed upon them. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 44. ..Category: Criminal Law | Date: 9 Aug, 1990 | Hits: 50
Keramat Ali Bhuiyan Vs. Ramizuddin Ahmed Bhuiyan, 1990, 19 CLC (AD)
....plication under Order 9 rule 9 of the Code of Civil Procedure for restoration of the suit alleging that the record of the suit was sent to the High Court Division in connection with FA No.226 of 1974 sometime in 1976 and upon its receipt back, no notice was given either to the respondent or to his l......sometime in 1976 and upon its receipt back, no notice was given either to the respondent or to his learned advocate and thus the respondent was prevented from appearing in the Court when the suit was called on for hearing on 3.1.78. The petitioner opposed the prayer, inter alia, on the ground of lim......earned advocate of the parties about the receiving back of the record and the next date fixed. The petition is dismissed. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 58. ..Category: Procedural Law | Date: 8 Aug, 1990 | Hits: 108
Bangladesh Parjatan Corporation Vs. Shahid Hossain Bhuiyan (Md) & others, 1990, 19 CLC (AD)
....0) Judgment August 8, 1990. Result: All the appeals are allowed. Bangladesh Parjatan Corporation Service Rules, 1980; Rule 41 sub‑rule (2) Clause (iv) Whether any reason was required to be assigned for termination of the services of the respondents, who were employe......loyee during his regular service period. Regular service, it appears, means service on confirmation in service after conclusion of the period of probation. In this sense an officer or employee may be called a permanent officer or employee, though this expression has not been used in the Rules. Claus...... In the result, all the appeals are allowed without, however, any cost, and the impugned order of the High Court Division is set aside. Ed. This Case is also Reported in: 43 DLR (AD) 154. ..Category: Employment/Service Law | Date: 8 Aug, 1990 | Hits: 101
Afruz Miah (Md) and another Vs. Alhaj Md. Siraj Miah, 1990, 19 CLC (AD)
....st 5, 1990. Result: The appeal is dismissed. The Code of Civil Procedure, 1908 (V of 1908), Order 6 rule 17 This is not substitution of one cause of action for another, but a consolidation, of all‑wrongs allegedly done to the deceased plaintiff - It will not change the nature......nd fraudulently transferred 600 shares of deceased Siraj Miah. Apart from the original declaration that the partition deed is fraudulent, a further declaration by amendment was sought for that the so-called transfer of 600 shares of deceased Siraj Miah in Hotel Al-Amin Ltd. is fraudulent, collusive,...... present case, the same suffers from no illegality. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 43 DLR (AD) (1991) 89. ..Category: Procedural Law | Date: 5 Aug, 1990 | Hits: 91
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