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Commissioner of Taxes & another Vs. M/s. Mullick Brothers, 1981, 10 CLC (AD)

....rom want of legal authority. In the result, therefore, this review application is allowed and the appeal is dismissed without any order as to costs. Ed. This Case is also Referred in: ......onstitution calling in question the demand of arrear tax by respondent No.1. on 31.1.1974 in respect of the declaration of excess income on the grounds that an Administrative Review Application before the Central Board of Revenue was filed bat the result of the said application was not communica...... (a) 15. 7.69. M/S. Mallick Brothers, a registered partnership firm filed a revised return of its income for 5 yean (from 1964-65 to 1968-69) on 15.7.69 pursuant to the Martial Law Regulation No. 32 of 1969, showing total excess income of Tk. 1,00,000/ (one lack) at th....... Mullick Brothers…………………………………………..Respondent Judgment February 2, 1981. Result: The review application is allowed and the appeal is dismissed. Lawyers Involved: T. H. Khan, Senior Advocate, with Muzammel Huq Bunyan, Rabia Bhuiyan, Advocate..

Category: Fiscal/Taxation Law | Date: | Hits: 98

Md. Abdul Jalil Vs. Durjan Ali alias Siddique Hossain and others, 1981, 10 CLC (AD)

....re-emption. In the result, the appeal is allowed with costs. The Judgment and order of the High Court Division is set aside and that of the lower appellate court is restored. Ed. ......State Acquisition and Tenancy Act on setting aside order of Subordinate Judge and restoring that of the Munsif in Miscellaneous case No. 214 of 1970. 2. Respondent No.1 filed the Misc. case for pre-emotion of a land sold under a kabala dated 18-6-70 alleging that he was a co-sharer of the......re-emption. In the result, the appeal is allowed with costs. The Judgment and order of the High Court Division is set aside and that of the lower appellate court is restored. Ed. ...... Vs. Durjan Ali alias Siddique Hossain and others………………………..Respondent Judgment February 23, 1981 Lawyers Involved: Anil Chandra Sarker, Advocate, instructed by B.C. Pandey, Advocate-on-Reco..

Category: Property Law | Date: | Hits: 43

Sreemati Charubala Sen Gupta Vs. Abul Hashem and others, 1981, 10 CLC (AD)

....udge are set aside and the application for addition of party to the probate proceeding is dismissed without, however, any order as to costs. Ed. This Case is also Reported in: 33 DLR (AD) 254. ......��………………………………. Respondents Judgment January 14, 1981. Result: The appeal is allowed. The Succession Act, 1925 (39 of 1925), section 283 In a proceeding for the probate of a Will what the court is required to see is whether the Will is duly executed......udge are set aside and the application for addition of party to the probate proceeding is dismissed without, however, any order as to costs. Ed. This Case is also Reported in: 33 DLR (AD) 254. ......any interest in the estate of the deceased. Since the petitioners does not claim interest through the testator they got no locus Standi to be added as a party to the probate proceeding……..(8) Lawyers Involved: Md. Abdul Rouf, Advocate, instructed by M. R. Khan, Advocate-on-Record-For the..

Category: Property Law | Date: | Hits: 80

Dr. Nurul Islam Vs. Bangladesh, 1980, 9 CLC (AD)

....osts. The decision of the High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 33 DLR (AD) 201, 1981 BLD (AD) 140. ...... of 1974) ultra vires the Constitution, as finding that the order under challenge is vitiated by malice in law is sufficient to dispose of the appeal. As regards the constitutionality of the section aforesaid. I like to adhere to the wall-established self-set rule which says, the Court will not decl......osts. The decision of the High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 33 DLR (AD) 201, 1981 BLD (AD) 140. ......ara Singh vs. State of Rajasthan AIR 1975 S.C. 1487: Shearar vs. Shield 1914 A-C. 80S; Sev Charan vs. State of Mysore AIR 1965 S.C. 280; Bisnunrayan vs. State of Uttar Pradesh AIR 1965 S.C. 1967. Lawyers Involved: Syed Ishtiaq Ahmed, Senior Advocate, Mahmudul Islam, Jamiruddin Ahmed, K.Z. Al..

Category: Employment/Service Law | Date: | Hits: 180

Musharraf Hossain Chy Vs. GM, Titas Gas Transmission & Dist. Co. Ltd. & ors., 1981, 10 CLC (AD)

....view of the above observations, the appeal is dismissed, the Judgment and order of the High Court Division is upheld. There will be no order as to costs. Ed. This Case is also Reported in: ......ission and Distribution Company Ltd. (hereinafter called the Enterprise). His order of appointment as the Administrative Manager of the Enterprise which is contained in the letter from the Minister for Labour is as follows: "In recognition to his all dedicated and efficient participation in......view of the above observations, the appeal is dismissed, the Judgment and order of the High Court Division is upheld. There will be no order as to costs. Ed. This Case is also Reported in: ...................................Appellant (In C.A. 65 of 1980). vs. Eastern Refinery Ltd. and others.....................................................Respondent Judgment June 12, 1980. Lawyers Involved: Rafique-ul-Huq, Senior Advocate, instructed by A. Backkar, Advocate-on-Record..

Category: Employment/Service Law | Date: | Hits: 104

Bangladesh Steamer Agents Association Vs. Bangladesh & others, 1981, 10 CLC (AD)

.... any lawful authority. Ed. ......red under section 3 of the Ordinance on due approval of the Memorandum of Articles of Association of appellant. The Association, which were amended several times at the instance of the Government before the licence was granted. The chief business of the Association is weighment and measurement on...... any lawful authority. Ed. ......ngladesh Steamer Agents Association...............Appellant Vs. Bangladesh & ors .............................................Respondent Judgment May 31, 1979. Lawyers involved: Hamidul Huq Chowdhury, with Asrarul Hussain, Senior Advocates, Md. Khalilu..

Category: Others | Date: | Hits: 110

Khandaker Ehtehshamuddin Ahmed @ Iqbal Vs. Bangladesh and others, 1980, 9 CLC (AD)

.... of complete ouster of the jurisdiction of the Court by clause (6) (7) of M L.R. 4 of Marital Law Regulation No. 1 of 1975. 3. Leave was granted in the background of lifting of Martial Law by the Proclamation on April 6, 1979 to examine the following questions which were considered to be of grea......o death by the Judgment and order dated August 5, 1978 which has been duly confirmed. Against the order of conviction and sentence the appellant moved the High Court Division in its writ Jurisdiction for an order declaring the proceedings taken in passing the judgment and order dated 3.8.78 in M.L. ......This appeal by special leave is directed against the judgment and order dated Jane 13, 1979 passed by the High Court Division in Writs Petition No. 508 of 1979. The appellant was tried by the Special Martial Law Court No. II, Dacca on a charge under section 302 of the Bangladesh Penal Code in M.L. C......ration of Pakistan vs. Saeed Ahmed, PLD 1974 (SC) 151, State vs. Dosso (1959) 11 DLR (SC) 1; PLD 1958 (SC) 533, Nusrat Bhutto vs. Chief of Army Staff and Federation of Pakistan, PLD 1977 (SC) 657. Lawyers Involved: MH Khondker, Senior Advocate (Kh. Mahbub Hossain, Advocate with him) instructe..

Category: Constitutional Law | Date: | Hits: 292

Bangladesh and others Vs. Md. Abdur Rab, 1979, 8 CLC (AD)

.... below:— "Provided that in the event of conflict between the Bengal and the English Text, the Bengali text shall proved." It is pertinent at this stage to refer to Article 18B of the second Proclamation (Fifteenth Amendment) Order 1978 being second Proclamation Order No. IV of 1978 which......31, 1979. Result: The appeal is allowed. The Constitution of Bangladesh, 1972, Articles 133, 102(5), 102(2)(a)(ii). Being an inspector of police the respondent is a member of disciplined force. A court or tribunal set up under the law to deal with any matter relating to a disciplined fo...... the appeal is allowed without any order as to costs. The order of the High Court Division is set aside and the writ re-called. Ed. This Case is also Reported in: 33 DLR (AD) (19781) 143. ......an application under Article 102 of the Constitution against the Screening Board dealing with the respondent who belongs to the disciplined force as defined in the Constitution………….(15,16) Lawyers Involved: B. B. Roy Chowdhury, Assistant Attorney General, instructed by M. R. Khan, Adv..

Category: Employment/Service Law | Date: | Hits: 102

S.Z.M. Nurul Huq Vs. State, 1981, 10 CLC (AD)

....that an order passed by the reviewing authority is not revisable under section 439 of the Code of Criminal Procedure. In the result both the appeals fail and the same are dismissed. Ed. ......d orders dated August 13, 1979 passed by a Division Bench of the High Court Division in two separate cases, namely, Criminal Revision Nos. 94 of 1979 and 61 of 1979. Short question for our consideration in these appeals is whether the Sessions Judge reviewing the proceeding of S......ls is whether the Sessions Judge reviewing the proceeding of Summary Martial Law Court is a persona designata. 2. The appellant in Criminal Appeal No. 22 of 1979 was tried by a Summary Martial Law Court, Patuakhali, on the charge of misappropriation of Taka 1, 53,949/00 by misus......p;……………………………………………..Respondent Judgment January 14, 1980. Lawyers Involved: Abdul Hamid Advocate instructed by Aftab Hossain, Advocate-on-Record&mdash..

Category: Criminal Law | Date: | Hits: 62

Nani Gopal Saha Vs. Jatindra Lal Chowdhury and others, 1981, 10 CLC (AD)

....s an order in excess of its power as provided under Articles 3 and 7 of the President's Order No. 13 of 1972. In the result, the appeal fails and it is dismissed with costs, Ed. ......ther under the provisions of the President's Order No. 13 of 1972 the Tribunal has any power to remand; and whether the High Court Division took the correct view that the Tribunal could not direct for re-hearing of the case, and as provided under the Statute, should have adjudicated and decided ......s an order in excess of its power as provided under Articles 3 and 7 of the President's Order No. 13 of 1972. In the result, the appeal fails and it is dismissed with costs, Ed. ............................................Appellant Vs. Jatindra Lal Chowdhury and others....................................Respondents Judgment December 11, 1980. Lawyers Involved: B.B.Roy Chowdhury, Senior Advocate instructed by Abdur Rab-II, Advocate o..

Category: Constitutional Law | Date: | Hits: 153

Binode Behari Saha Vs. Nitya Gopal Shaha, 1980, 9 CLC (AD)

....ection (1) of section 17 of the Provincial Small Cause Courts Act. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 33 DLR (AD) 131. ......�……………….Respondent Judgment July 15, 1980. Result: The appeal is dismissed. The Small Cause Courts Act, 1887 (IX of 1887), Proviso to Section 17(1) If the application for seeking Court's direction is filed along with the application for setting aside the ex-parte dec......ection (1) of section 17 of the Provincial Small Cause Courts Act. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 33 DLR (AD) 131. ......) 50 Indian Case 917, AIR 1931 Lah. 332, Jogir Ahir vs. Bishen Dayal (1891) 18 Cal, Somavhai Premchand vs. Wadilat Premchand 83 (1907) 9 Bom LR 883,—Jeun Muchi vs. Budhiram Muchi, 32 Cal. 339, Cal. Law Journal 143, Suraj Prosad vs. Baldeo, AIR 1928 All. 111, 50 All. 254, Gedi Mai vs. Huna Mal, 19..

Category: Procedural Law | Date: | Hits: 147

Nurunnessa and ors Vs. Babr Ali Bepari and others, 1981, 10 CLC (AD)

....edule lands of the plaint. The parties will have opportunity to prove the power of attorney in the manner indicated above and in accordance with law, we, however, make no order as to costs. Ed. ......High Court Division held that the Kabala in favour of the plaintiff was invalid since the power of attorney was invalid as it was not registered and also because the authentication of the signature before the Magistrate at Alipore was not a legal authentication, since it was not authenticated by an ......edule lands of the plaint. The parties will have opportunity to prove the power of attorney in the manner indicated above and in accordance with law, we, however, make no order as to costs. Ed. ......�……………………………………………………..Appellants Vs. Babr Ali Bepari and others......................................... Respondents Judgment August 27, 1980. Lawyers Involved: M.G. Rabbani, Advocate, instructed by B.C.Panday, Advocate-on-Record.—For the..

Category: Others | Date: | Hits: 128

Abdus Samad & ors Vs. Md. Sohrab Ali and others, 1981, 10 CLC (AD)

....ge cannot be sustained, therefore, the appeal is allowed with costs and the Judgment of the High Court set aside. Judgment and order of the lower Appellate Court are restored. Ed. ......;desh in Civil Revision Case No. 1696 of 1968 in connection with the pre-emption case under section 96 of the East Bengal State Acquisition and Tenancy Act, 1950. 2. The short question for consideration in this appeal is whether the learned Single Judge of the High Court correctly ap......ge cannot be sustained, therefore, the appeal is allowed with costs and the Judgment of the High Court set aside. Judgment and order of the lower Appellate Court are restored. Ed. ......ip;…………Appellant Vs. Md. Sohrab Ali and others..................... Respondents Judgment March 18, 1980. Lawyers Involved: Akram Hossain Amin, Advocate-on-Record.—For the Appellants. ..

Category: Property Law | Date: | Hits: 73

Khadomul Islam Chowdhury Vs. Bangladesh and others, 1981, 10 CLC (AD)

....for disposal in accordance with law. Let the operation of the order dated 12th July. 1979 be stayed till the disposal of the matter in the High Court Division There will no order as to costs. Ed. ......jurisdiction of under Article 102 of the Constitution, acted in accordance with law in restoring the Writ Petition to the file on setting aside the judgment already pronounced and signed. 2. Facts for disposal of the appeal are that the appellant filed a writ petition under Article 102 of the Con......for disposal in accordance with law. Let the operation of the order dated 12th July. 1979 be stayed till the disposal of the matter in the High Court Division There will no order as to costs. Ed. ......drul Haider Chowdhury J Khadomul Islam Chowdhury…………………….Appellant Vs. Bangladesh and others ……………………………..Respondents Judgment July 21, 1980. Lawyers Involved: Khandker Mahbubuddin Ahmed, Advocate instructed by Md. Shafiqur Rahman, Advocat..

Category: Constitutional Law | Date: | Hits: 160

Shamuj Ali and other Vs. Kamalarma Bibi and others, 1980, 9 CLC (AD)

....the appellate court if appeal is preferred from the decree of reversal of the first appellate court. In the result, the appeal is dismissed with costs. Ed. This Case is also Reported in: ...... Divison dated July 24, 1979 in S.M.A. No. 45 of 1970 reversing the judgment and order of the Subordinate Judge who on setting aside the judgment and order of the Trial Court held that an application for restitution under section 144 of the Civil Procedure Code is governed by Article 181 of Schedule......the appellate court if appeal is preferred from the decree of reversal of the first appellate court. In the result, the appeal is dismissed with costs. Ed. This Case is also Reported in: ......arwari A.I.R. 1925 Pat. 1; Somamndaram, A.I.R. 1917 Mad. 185; Venkatraraju, A.I.R. 1943 Mad. 248; Kurgodlgouda A.I.R. 1917 Bom 210; Hamidal, A.I.R. 1921 Bom 67; bhaunath, A.I.R. 1934 Pat. 246(2). Lawyers Involved: Syed Ishtiaq Ahmed, Senior Advocate, Instructed by Abu Backkar, Advocate-on-..

Category: Procedural Law | Date: | Hits: 111

Ful Chand Das and others Vs. Mohammad Hammad and others, 1982, 11 CLC (AD)

....ent of the High Court Division is maintained. Consequently, this appeal stands dismissed without any order as to costs. Ed. This Case is also Reported in: 3 BLD (AD) 1983, 68. ......agree with Shahabuddin Ahmed J.; and although I agree with Badrul Haider Chowdhury, J. as to the result of the appeal but I do not subscribe to some of his reasonings to support the conclusion for allowing the appeal. So, I consider it necessary to give my own reasons on the questions invol......ent of the High Court Division is maintained. Consequently, this appeal stands dismissed without any order as to costs. Ed. This Case is also Reported in: 3 BLD (AD) 1983, 68. ......p;………… Respondents Judgment March 23, 1982. Case Referred to- Mohandra Lal Jaini vs. State of Uttar Pradesh AIR 1963 (SC) 1019. Lawyers Involved: Hamidul Huq Chowdhury, Senior Advocate instructed by Miah Abdul Gafur, ..

Category: Property Law | Date: | Hits: 75

Sultan Ahmed, Advocate and others Vs. Haji Sultan Ahmed and others, 1982, 11 CLC (AD)

....gh Court Division dated 5 June 1981, order of the Additional Sessions Judge dated 30th November 1979 and the order dated 16 October 1978 of the learned Magistrate are set aside. Ed. ......t Division was well founded in law in refusing to interfere with an order of Magistrate made under section 107 of the Code of Criminal Procedure, directing the appellants to execute "bond for good behaviour," but without complying with the provisions of section 112 of the said Cod......gh Court Division dated 5 June 1981, order of the Additional Sessions Judge dated 30th November 1979 and the order dated 16 October 1978 of the learned Magistrate are set aside. Ed. ......hellip;…………... Appellants Vs. Haji Sultan Ahmed and others..................................Respondents Judgment July 27, 1982. Lawers Involved: M. Fazlul Karim, Advocate, instructed by B. C. Panday, Advocate- on-Record..

Category: Criminal Law | Date: | Hits: 51

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. ......80. Judgment: Ruhul Islam J.— In this appeal by special leave the question for our consideration is whether the provision of "reward" as contained in rule 7 of......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. ...... Vs. Md. Arshad Ali………………………………......... Respondent Judgment February 25, 1982. Lawyers Involved: A Wadud Bhuiyan, Deputy Attorney General, B. Hossain, Assistant Attorney G..

Category: Criminal Law | Date: | Hits: 171

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

....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. ...... depreciation on the value of the three ships, namely 'Hugh Everett,' Murray Everett’ and 'Monolo Everett'. The Company claimed additional depreciation apart from the normal depreciation for the third year out of the five years entitlement. The Income-tax officer refused such additiona......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. ...... Agencies of Bangladesh Ltd..... Appellant. Vs. Commissioner of Income Tax Chittagong Zone, Chittagong……Respondents Judgment March, 11, 1982. Lawyers Involved: Syed Ishtiaq Ahmed, Advocate. Mohammad Hossain, Advocate instructed by S. ..

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. ......roducts. 2. The appellant is a manufacturer of washing soap, and since 1-7-66 is a licensed manufacturer. The assessee filed sales-tax return showing consolidated turnover at Rs. 14, 52,455/ for the four quarters coding on 30th June, 1967. The Sales Tax Officer, however, determined th......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. ......lip;……………………………………………Respondent Judgment April 13, 1982. Lawyers Involved: M, Hassan, Advocate instructed by S.M, Huq, Advocate-on-Record, — Fo..

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

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