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Commissioner of Income tax and another Vs. Zeenat Textile Mills Ltd., 1975, 4 CLC (AD)
....s rightly declared by the High Court of East Pakistan to have been made without lawful authority and being of no legal effect. The appeals are dismissed, but with out any order as to costs. Ed. ......s, as to validity of the order, except that he remanded the matter to the Income-tax Officer directing him "to calculate correctly the additional tax payable by the Company and to revise his demand accordingly.” Thereupon, on 29.3.67 the Income-tax Officer passed afresh order levying Rs. 19,630/......istered under the Companies Act, in the erstwhile High Court of East Pakistan. In the writ petitions the respondent challenged assessment year’s 1960-61, 1963-64 and 1964-65. The levy was purported to have been made under section 45A, which was inserted by the Central Legislature of Pakistan in th......other charge leviable under this Act;" 7. The High Court, accordingly, came to the conclusion that the impugned orders of the Income-tax Officer as well as those of the Commissioner were without lawful authority and of no legal effect. 8. With a view to facilitating a close examination of ..Category: Fiscal/Taxation Law | Date: | Hits: 77
Md. Sona Mia Vs. Collector of Customs, Chittagong and others, 1975, 4 CLC (AD)
....y notice under article 6A (2) of President's Order No. 5 of 1972 has not been served on the Government. So the appeals abated. In the circumstances these appeals abate. Ed. ......y notice under article 6A (2) of President's Order No. 5 of 1972 has not been served on the Government. So the appeals abated. In the circumstances these appeals abate. Ed. ...... M. A. Jabir J Ahsanuddin Choudhury J Md. Sona Mia alias Sona Mian Sawdagar being dead his heirs, Md. Nurul Islam and others…. Appellants. Vs. The Collector of Customs, Chittagong and others... Respondents (In Civil Appeal Nos. 10-D to 15-D of 1969). ......on by it, serve on such terms and conditions as the new State may choose to impose. This is nothing more (though on a more exalted scale) than an application of the principle that underlies the law of Master and Servant when there is a change of masters." This principle is n..Category: Business or Commercial Law | Date: | Hits: 81
Jabed Ali Sarker Vs. Dr. Sultan Ahmed and another, 1975, 4 CLC (AD)
....question of fact and since this has been decided by the Courts below, we find no substance in the contention of the learned Counsel. This appeal is accordingly dismissed with cost. ....... The mode of cancellation is also a question of fact and since this has been decided by the Courts below, we find no substance in the contention of the learned Counsel. This appeal is accordingly dismissed with cost. ......lip;..Respondent Judgment March 17 & 18, 1975. Lawyers involved: Syed lshtiaq Ahmed. Additional Attorney General, M. Nurullah, Advocate, instructed by S. M. Haq, Advocate-on-Record-For the Appellan......company (Respondent No.2) from Kamala Kanta Chakraborty who executed an instrument in that behalf embossed on a plain paper affixed with share transfer adhesive stamps and that on the advise of his lawyer as a measure of precaution, he obtained on the same date a deed of transfer from she said K..Category: Business or Commercial Law | Date: | Hits: 113
Governor, Bangladesh Bank & others Vs. Shamsul Huda Khan and another, 1975, 4 CLC (AD)
....rightly declared by the High Court Division to be without jurisdiction and of no legal effect. The appeals are dismissed, but without any order as to cost. Ed. This Case is also Reported in: ......rightly declared by the High Court Division to be without jurisdiction and of no legal effect. The appeals are dismissed, but without any order as to cost. Ed. This Case is also Reported in: ......er…………..Respondents (In C.A. No. 27 of 1974). And Md. Nurul Huq & another……………………....Respondents (In C.A. No. 28 of 1974) Judgment May 2, 1975. Cases Referred to- Md. Aboo Abdullah Vs. The Province of East Pakistan, 12 DLR (SC) 211; Government of West Pak...... 31st October, 1972 but it was deemed to have taken effect on the 16th day of December, 1971. Article 7 of this Order is as follows: — "Subject to the provisions of this Order and any other law- for the time being Hi force, any person being a citizen of Bangladesh who immediately before ..Category: Employment/Service Law | Date: | Hits: 87
Badal Rani Misra alias Badal Rani Goswami and others Vs. Bangladesh and others, 1975, 4 CLC (AD)
....d. The case of Gordon, Dadds & co. supports the contention of the learned Attorney-General. There is accordingly no merit in this appeal which is dismissed but without any order as to cost. Ed. ...... evident that the idea of rehabilitation of the affected persons, was contemplated in the project which was approved by Government under section 3 of the Requisition of Property Act. The D.I.T. was accordingly competent to use the plot, if it so desired, for the new purpose, which is undoubtedly p......gment May 2, 1975. Lawyers involved: S. R. Pal, Senior Advocate, with S. C. Das, Advocate, instructed by A. Rab-II, Advocate-on- Record.—For the Appellants. Faqeer Shahabuddin Ahmed, Attorney-General instructed A. M. Khan Chowdhury, Advocate-on- Record—For the Respondents No. 1-3. ......t and to make the term ''improvement schemes occurring in the former Act as synonymous with the term "project" occurring in the latter appears to be in exercise in futility. 10. The statement of law in Halsbury's Laws of England at page 62 of Volume 9 referred to by the learned Counsel for the ..Category: Property Law | Date: | Hits: 48
Osman Gani Mondal Vs. Mainuddin Ahmed and others, 1974, 3 CLC (AD)
....d by the learned Additional Attorney-General thus succeeds. This petition which was lodged on the 14th day of May, 1973 is dismissed. Ed. This Case is also Reported in: 27 DLR (AD) (1975) 61. ......mandatory. As earlier noticed, the contention of the petitioner's learned Counsel to the contrary is based on the premise that the said paragraph of the Fourth Schedule is a remedial enactment; and accordingly it had to be liberally construed, so that the petitioner could be entitled to the be...... Result: The petition is dismissed. Lawyers involved: Md. Ansar Ali, Advocate, instructed by Mohammad A. Aziz, Advocate-on-Record. —For the Petitioner. Syed Ishtiaq Ahmed, Additional Attorney-General—For the Government. Civil Petition for Special Leave to Appeal No. 47 of 1973. ......on from a Judgment, decree, order or sentence of the High Court Division shall lie as of right where the High Court Division — (a) certifies that the case involves a substantial question of law as to the interpretation of this Constitution; or (b) has confirmed a sentence of death o..Category: Constitutional Law | Date: | Hits: 148
Saokat Ali and others Vs. Shamsun Bibi and others, 1975, 4 CLC (AD)
....nally. We find no substance in the only contention raised in support of this petition, which is dismissed. Ed. This Case is also Reported in: 17 DLR (AD) (1975) 59. ......en transferred to defendant Haji Abdur Rahman for Rs. 700/-. The defendant, however, contested the suit, pleading that a right to reconveyance was a personal right and as such not transferable; and accordingly the contract for reconveyance was not enforceable by Shahar Ali. 4. On a c......thers…………...Petitioners. Vs. Shamsun Bibi and others……….....Respondents Judgment January 30, 1975. Cases Referred to: Sakalaguna Nayudu Vs. Chinna Munuswami Nayakar, 55 I.A. 243; Majeda Khatun Vs. Rabindra......v Vs. Madhav Damadar reported in (1918) I.L.R. 42 Bombay 344 was inconsistent with Sakalaguna's case reported in (1928) 55 I.A. 243. Betamnont, C.J. then observed that "both under the common law and section 23(b) of the Specific Relief Act an option to repurchase property is prima facie as..Category: Property Law | Date: | Hits: 47
Bangladesh Enemy Property Management Board and ors. Vs. Md. Abdul Majid, 1975, 4 CLC (AD)
....view of what have been stated above, the appeal is allowed and the judgment and order passed by the learned Judges of the High Court Division are set aside. There will be no order as to costs. Ed. ......Order and to the Enemy Property (Confluence of Emergency provisions) (Repeal) Act, 1974 (Act XLV of 1974) and the vested and Non-Resident Property (Administration) Act, 1974 (Act XLVI of 1974) which, according to him, reflect the post liberation policy of the Government of Bangladesh in respect of s......oudhury J Bangladesh Enemy Property Management Board and ors………….... .Appellants. Vs. Md. Abdul Majid…………..... Respondent Judgment March 27, 1975. Cases Referred to- M. M. Mansur Ali Vs. Aradendu Shekhar Chatterjee. (1959) 21 DLR (SC) 20; Daulatpur Jute Mills......l Majid prayed for a declaration that the notification No. SRO-183(K.)/70 dated the 3rd February, 1970 issued by the Vice-Chairman of She East Pakistan Enemy Property Management Board was without lawful authority and of no legal effect. Under the aforesaid notification it was directed that Mes..Category: Property Law | Date: | Hits: 125
Government of Bangladesh Vs. Ahmed Nazir, 1975, 4 CLC (AD)
....e the Proclamation of Emergency issued on the 28th December, 1974 and the Constitution (Fourth Amendment) Act, 1975 dated the 25th January, 1975 effected changes in the said Constitution. Ed. ......rts under the aforesaid provision of Article 98 of the Constitution of 1962 should not hold good in relation to the identical provision in Article 102 of the Constitution. 18. We have, accordingly, no doubt that the framers of the Constitution intended to empower the High Court Divis...... by Secretary Ministry of Home Affairs.....Appellant. Vs. Ahmed Nazir………….... Respondent Judgment March 19, 1975. Cases Referred to- Sandal Singh Vs. District Magistrate and Superintendent, Dehra Dun A.I.R. 1934 (Allahaba......llant to show cause within seven days as to why an order should not be made directing that the detenu be brought before the Court so that it may satisfy itself that he is not being detained without lawful authority or in an unlawful manner. The appellant had duly entered appearance and filed an ..Category: Criminal Law | Date: | Hits: 85
Adam Ali Sardar and others Vs. The State and another, 1975, 4 CLC (AD)
.... A. B. Mahmud Husain, J.—I agree. Ed. This Case is also Reported in: 27 DLR (AD) (1975) 37. ...... the Code in the instant case, the order passed by Mr. M. M. Hafiz on 16. 11. 67 was not an order contemplated under section 146 of the Code and as such it must be set aside. The appeal is accordingly allowed and the order dated 16.11.67 under which the disputed land was reattached and a......al by Special Leave arises out of a judgment dated the 7th July, 1969 of a learned Single Judge of the erstwhile High Court of East Pakistan in Criminal Revision Case No. 295 of 1968 refusing to set aside an order dated 16.11.67 passed by the learned Sub-Divisional Magistrate of Madari......ce No. 50 of, 1962, without being satisfied about the existence of the apprehension of the breach of the peace, was illegal and the learned Additional District Magistrate also committed an error of law in not releasing the land from attachment in the aforesaid circumstances. Mr. M. R. Khan the l..Category: Criminal Law | Date: | Hits: 49
Jamdhar Khan Vs. The State, 1975, 4 CLC (AD)
....of a sum of Rs. 915/- by the petitioner. There is no merit in this petition and the Leave prayed for is refused. Ed. This Case is also Reported in: 27 DLR (AD) (1975) 35. ......of a sum of Rs. 915/- by the petitioner. There is no merit in this petition and the Leave prayed for is refused. Ed. This Case is also Reported in: 27 DLR (AD) (1975) 35. ......involved: Abdul Hamid, Advocate, instructed by B. Hossain, Advocate-on-Record.—For the Petitioner. Not represented—the Respondent. Petition for Special Leave to Appeal No. 30-D 1971. (From the judgment and order of the High Court of East Pakistan date......ection (1) thereof. It may also be mentioned that sub-section (4) of section 5 lays down that "the provisions of this section shall be in addition to, and not in derogation of, any other law for the time being in force, and nothing contained herein-shall exempt any public servant ..Category: Criminal Law | Date: | Hits: 44
Lutfun Nahar Begum Vs. The State, 1975, 4 CLC (AD)
....al is allowed and the order of commitment of the appellant is set aside. The appellant is discharged from the bail bond. Ed. This Case is also Reported in: 27 DLR (AD) (1975) 29. ......eing no proximate relation between them and the fact of death, they do not appear to be covered by the expression "circumstances of the transaction which resulted in his death". They are accordingly not admissible in evidence under sub-section (1) of section 32 of the Evidence Act......ain J M. A. Jabir J Lutfun Nahar Begum ......Appellant. Vs. The State ……….Respondent Judgment June 7, 1973. Cases Referred to: Bhubani Sahu Vs. King, LR 76 IA 147; Kashmira Singh Vs. State of Madhya Pradesh, 1952 ......ion of all the circumstances to determine at what stage, if any, the right of private defence arose and when it ended and whether in its exercise there was any excess of the limits imposed by law and finally, if there was such excess, what punishment would be appropriate and in the circumst..Category: Criminal Law | Date: | Hits: 60
Abdul Matin Munshi Vs. Idris Pandiat and ors., 1975, 4 CLC (AD)
....;tion 307/34. The result, therefore, is that both the appeals are dismissed subject to the modification of the Penal Code to that under section 302/34 and 307/34 of the Penal Code. Ed. ......y;viction of the accused persons under sections 302/34 and 307/34 of the Penal Code were set aside. Anu Mia and Idris Pandit were, however, found guilty for their individual acts and they were accordingly convicted under sections 302 and 307 of the Penal Code and their sentences were c...... Appeal No. 2 of 1973). Not represented—the Respondents. Abdur Rob, I, Advocate-on-Record—For the Appellant (In Appeal No. 3 of 1973). Faqeer Shahabuddin Ahmad, Attorney-General, instructed by W. R. Khan, Advocate-on- Record—For the Respondent. ......eal field on behalf of the informant. Mr. Promod Chandra Bose who appeared from the informant appellant contended that the learned Judges of the High Court, committed an error of law in holding the section 34 was not applicable to the facts and circumstances of the case and in ..Category: Criminal Law | Date: | Hits: 39
Solicitor, Government of Bangladesh Vs. Syed Sanwar Ali and others, 1974, 33 CLC (AD)
....g either the general object of the legislature, or the meaning of it language in any particular passage, it is obvious that the intention which appears to be most" in accord with convenience, reason, justice and legal principles should, in all cases of doubtful significance, be presumed to be the tr......convicted or facing trial." The scope and extent of the restriction imposed under Article 14 were also considered in para. 19 of the judgment in that case and it was stated as follows: "We have accordingly no manner of doubt that Article 14 of the Collaborators Order is intended to be confined......Case is also Reported in: 27 DLR (AD) 16. ......hall be sixty days from the date of sentence and for an appeal under clause (2) shall be sixty days from the date of the order of acquittal. (4) The appeal may lie on matters of fact as well as of law. There are similar provisions in P. O. 8, Article 8(1) and 16 of which correspond to Article..Category: Criminal Law | Date: | Hits: 104
Mazharul Huq Vs. Returning Officer & Circle Officer, (Dev.) Double Moorings, Ctg, 1975, 4 CLC (AD)
....Writ Jurisdiction under Article 102(2) of the Constitution. In the result, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 27 DLR (AD) (1975) 11. ......cle 24 of Order No. 22 the Government made rules known as the Union Parishad and Paurashava (Election) Rules, 1973. Election for the Constitution of Union Parishad and Paurashavas are to be conducted according to the provisions of Order No. 22 and the Rules framed thereunder. Another Order called th......…….……Respondents Judgment April 17, 1974. Lawyers involved: S. R. Pal, Senior Advocate, instructed by B.C. Panday—For the Respondent No. 4. Faqueer Shahabuddin Ahmed, Attorney General instructed by Abdul Wadud Bhuiya, Assistant Attorney-General – Under Order LV rules......ast their votes in the above circumstances. It cannot, therefore, be said that the appellant was denied the right of franchise by an act of any individual. It is obvious that due to the schema of the law the voters did not have any opportunity to exercise their right of franchise. In this view ..Category: Election Law | Date: | Hits: 133
Abdur Rashid Vs. The State, 1975, 4 CLC (AD)
....at the charge of murder against the prisoner was not proved beyond reasonable doubt. 7. In this case leave was granted for the examination of the evidence for the purpose of dispensation of justice. So Mr. Rashed took us through the evidence. The conviction of the prisoner, it appears, re...... all necessary papers must be supplied to him so that he can do full justice to the case, In that view the conviction and the sentence were set aside with direction for retrial of the accused according to law. In the case reported in 22 D.L.R.289, the appellant Purna Chandra Mondal was......; Cases Referred to- Khadim Vs. The Crown, P.L.D. 1954 Lahore 69; Abdul Gani Vs. The State, 19, DLR. Dacca 38......ference, confirmed the sentence of death, and dismissed the appeal, 6. Mr. Abdur Rashed appearing on be half of the prisoner submitted that the prisoner was incapable to defend himself by a lawyer of his own. An Assistant Public Prosecutor appointed for his defence on the commencement of ..Category: Criminal Law | Date: | Hits: 66
Shamsuddin Ahmed @ Tofa Mia & others Vs. Abdul Latif Bhuiyan, 1981, 10 CLC (AD)
....ficult branch of law. The Mohammedan Law of pre-emption contains well defined principles restricting the individual rights of property and yet is in complete harmony with principles of equity, justice and good conscience. In this field of law Imam Abu Hanifa and his disciples have left a un......decree of pre-emption under the Mohammedan Law. The suit was contested mainly on the grounds of limitation and non-performance of the formalities as required under the Mohammedan Law, because, according to the plaintiff's own showing the formalities performed by him were premature as the fo......p; Case Referred to- Budhar Sardar vs. Sonaulla Mridah 18 C.W.N. 890, Kheyali Prosad vs. Mullick N. Islam 20 ......of some immovable property by the exercise of such right, that is, a right to acquire by compulsory purchase some immovable property in preference to all other persons by means of pre-emption. The law of 'shufa' has been developed out of some 'hadises' (tradition) of the Prophet of Islam. Its fo..Category: Property Law | Date: | Hits: 45
Bangladesh Bank Vs. Debendra Nath Dutta, 1981, 10 CLC (AD)
....view of the above, the appeal is allowed, the decision of the Appellate Beach is set aside and that of the company Judge restored. However, there will be no order as to costs. Ed. ......view of the above, the appeal is allowed, the decision of the Appellate Beach is set aside and that of the company Judge restored. However, there will be no order as to costs. Ed. ......t Judgment. April 9, 1980. Lawyers Involved: Ahmed Husain, Senior Advocate instructed by Aminul Huq, Advocate-on-Record—For the Appellants. K.A. Bakr, Attorney General, B. Hossain Advocate-on-Record.—Rule 1, Order XLV, Supreme Court (A.D.) Rules,...... the Banking Companies Ordinance, and the learned Judges of the High Court Division were in error in applying the provisions of Companies Act and Clause 15 of the Letter Patent, when those laws are by necessary implication excluded by the provisions of the Banking Companies Ordinance. ..Category: Business or Commercial Law | Date: | Hits: 101
Sunil Kumar Biswas Vs. Mohammad Idris and others, 1981, 10 CLC (AD)
....right of Kol-karsha. In the result, we do not find any substance in any of the contentions raised by Mr. Khondker. The appeal is, accordingly, dismissed with cost. Ed. ......they are stopped from questioning the defendants' right of Kol-karsha. In the result, we do not find any substance in any of the contentions raised by Mr. Khondker. The appeal is, accordingly, dismissed with cost. Ed. ...... 2. Appellant’s father Amrita Lal Biswas and another, Shailendra Lal Dey, filed the suit being Title Suit No. 468 of 1957 in the Third Court of Munsif, Barisal which was, on transfer to the 6th court of Munsif, Barisal, renumbered as Title Suite No. 71 of 1961, against the responde......led by the landlord under section 167, B.T. Act. In support of these contentions Mr. Khandaker has, of course, referred to a great number of decisions; but before we consider the principle of law formulated in those decisions we propose to look into the relevant facts of the case as on..Category: Property Law | Date: | Hits: 45
Sanjib Kumar Bose and another Vs. Syed Shamsuddin Ahmed and another, 1981, 10 CLC (AD)
....h Court Division must be reversed. The appeal is allowed, judgment and decree of the High Court Division are set aside and those of the trial court are restored. No order as to cost. Ed. ......he plaintiffs. On the death of Sachindra his title passed on to the plaintiffs' minor sons, and his widow, defendant No.1 but the plaintiffs for some reason or other were thrown out of possession, according to the defendant No. 2 since their father's death. But their dispossession will not disen...... and thereby dismissing the plaintiff-appellants' partition suit being Title Suit No. 30 of 1958 of the Court of Subordinate Judge, Dacca. 2. The suit land as described in the schedule to the plaint belonged to one Mungro Mali from whom Sachindra Nath Bose, father of the plaintiffs, ......ndia died after about a year, in 1942, leaving the plaintiffs, his two minor sons and defendant No. 1 Rama Bose, his widow, who inherited it in equal shares under the Dayabhag School of the Hindu law. Interest of defendant No 1 was however limited to her life span, the two sons having got righ..Category: Property Law | Date: | Hits: 54
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