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The Commissioner of Taxes, East Zone, Dhaka Vs. M/s. Mallick Brothers, 1986, 15 CLC (AD)
....ore, these appeals are allowed and the judgment and order of the High Court Division are set aside. There will be no order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 66. ......the DiviÂsion Bench of the High Court Division in Application No. 6 of 1981. 2. The Commissioner of Taxes, East Zone, Dhaka, filed an application under section 66(1) of the Income Tax Act and the question of law was framed thus: ''Whether on the facts and circumsÂtances of the case the Tribu......plication No. 6 of 1981. 2. The Commissioner of Taxes, East Zone, Dhaka, filed an application under section 66(1) of the Income Tax Act and the question of law was framed thus: ''Whether on the facts and circumsÂtances of the case the Tribunal was jusÂtified in allowing the appeal setting as..Category: Fiscal/Taxation Law | Date: | Hits: 95
Md. Muslim Khan Vs. The State, 1986, 15 CLC (AD)
.... result, both the appeals are disÂmissed. Accused-appellants who are now on bail are directed to surrender to their bail bonds at once. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 60....... are challenging the order of the High Court Division dismissing their appeals from their conviction and sentence passed by the Special Judge, Comilla, under the Criminal Law Amendment Act, 1958. Two questions call for determination in these two appeals by special leave; one, which is purely a quest......the special procedure laid down in the Criminal Law Amendment Act for trial of certain offences; and the Bother question, if, of course, the first question is answered in the negative, is whether the facts of the instant case in which the impugned conviction has been reÂcorded, bring it within the ..Category: Criminal Law | Date: | Hits: 69
Delwar Ali Khan & another Vs. Sajedul Haque, 1986, 15 CLC (AD)
....the trial. Subject to these observations, the order of the High Court Division is upheld. The apÂpeal is accordingly disposed of. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 52. ......ith simple imprisonment for a term not exceeding six months, or with both, this is not such an offence as defined in the Code of Criminal Procedure for which a private person can make a complaint The question is, therefore, whether a distinction exists between an offence under the aforesaid Act and ......e under that Act must be governed as in the case of an offence under the Penal Code, by s. 190, Criminal P.C., One of the methods of taking cognizance of an offence is by receiving a complaint of the facts which constitute such an offence There is no restriction in the terms of s. 190, Criminal P.C,..Category: Criminal Law | Date: | Hits: 59
M/s Hajee Mohammad Ali & Sons Vs. Burma Eastern Ltd. & others, 1986, 15 CLC (AD)
....dgment of the High Court DiviÂsion is set aside and that of the trial Court is restored. There will, however, be no order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 41. ...... dated 21.1.72 to be effective forthÂwith. But in the notice dated 20.1.72 violation of any term of the clauses of paÂragraph 12 of the agreement has not been cited at all and as such the notice in question is arbitrary without showing regards to the agreement entered into between the parties conc......dgment of the High Court DiviÂsion is set aside and that of the trial Court is restored. There will, however, be no order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 41. ..Category: Business or Commercial Law | Date: | Hits: 118
Abdus Sattar & others Vs. The State & another, 1985, 14 CLC (AD)
....e result, therefore, this appeal is allowed and the convictions of the appellants are set aside and they are acquitted of the offences. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 38. ......ppellants. The trial court, however, did not find them guilty of offences under sections 147 and 323 Cr.P.C. The trial court also found that the accused persons removed the structures of the house in question was not proved nor it was proÂved that the accused persons took away any cash. This aspect......e result, therefore, this appeal is allowed and the convictions of the appellants are set aside and they are acquitted of the offences. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 38. ..Category: Criminal Law | Date: | Hits: 53
Md. Jashimuddin Vs. The State, 1985, 14 CLC (AD)
....wed, judgment of the High Court Division is set aside and the case is remanded back to the High Court Division for rehearing on merit. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 35. ......t and order dated 29.8.83 passed by the High Court Division, Dhaka Bench in Criminal Appeal No. 205 of 1980.) Judgment Badrul Haider Chowdhury J.- In this apÂpeal by special leave an important question of law has been raised, namely, when a crimiÂnal appeal is filed against conviction and se......smissed the appeal. The Supreme Court of Pakistan in the case of Ramzan Ali Vs State reported in (1968) 20 DLR (SC) 49; PLD 1967 (S.C.) 545 observed; "The High Court, which was the final Court of facts, again unfortunately did not examine the evidence at all in resÂpect of a large number of the..Category: Criminal Law | Date: | Hits: 62
Ellal Textile Mills Ltd. & others Vs. Md. Abdul Awal & others, 1984, 13 CLC (AD)
.... that two separate petitions, if so advised, be filed and heard analogously by the same court. There will be no order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 26. ......icles of Association before their names could de entered into the Share-RegisÂter,(d) since their names were not mutated as share-holders they cannot attend any meeÂting of the company as, such the question of issuing notice of the meeting of the Company and or Board of Directors did not arise, (e...... that two separate petitions, if so advised, be filed and heard analogously by the same court. There will be no order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 26. ..Category: Company Law | Date: | Hits: 195
Sk. Abdul Latif and another Vs. Abdul Malek Kazi & others, 1983, 12 CLC (AD)
....rt Division and the appellate Court below are set aside and that of the learned Munsif is restored. The apÂpeal is allowed with costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 22. ......e Judge again erroneously recorded: “The suit was dismissed unto first apneal on the ground that it was barred by limitation." 8. The trial court decreed the suit by holding that the kabla in question shows that the plaintiff purchased all the lands that are mentioned in the kabala. So it is......rt Division and the appellate Court below are set aside and that of the learned Munsif is restored. The apÂpeal is allowed with costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 22. ..Category: Property Law | Date: | Hits: 63
Farruk Ahmed Vs. Abdul Kader Chowdhury and others, 1985, 14 CLC (AD)
....ondents who are enlarged on bail will now surrender to their bail bond and fresh prayer for bail may be made before the Sessions Judge. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 18. ......n in quashing the proceeding. 8. In view of our proposed order we advisedly refrain from dealing with the facts of the case, which will be adjudicated upon by the trial Court on evidence. The only question before the Court is whether the proceeding was liable to be quashed. 9. Mr. T.H. Khan le...... Farruk Ahmed filed a naraji petition which, however, was rejected by the learned Sub divisional Magistrate on 15.1.80. The informant again filed a complaint petition on 16. 1. 80 disclosing some new facts, which came to his knowledge after lodging the F.I.R. This petition was marked C.R. Case No. 3..Category: Criminal Law | Date: | Hits: 105
Mamudul Haque Chowdhury Vs. The District Judge, Chittagong & others, 1985, 14 CLC (AD)
....llowed. The order of the Election Appellate Tribunal as well of the High Court Division is set aside and that of the Tribunal is restored. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 8.......pecÂtive effect in respect of a decision of the Election Tribunal which has been implemenÂted before the amendment. 21. Mr. Fazlul Karim, learned Advocate for the appellant, addressed us both on questions of law and fact particularly; he contended that the amended provision of the Ordinance, na...... of an Election Tribunal on an election petition shall be final" was substituted by new sub-sections (3) and (4) as quoted above, was added by the amending Ordinance No. XLIV of 1984. 14. From the facts as stated above, it appears that respondent No. 3 did not file an election petition before the..Category: Election Law | Date: | Hits: 152
Rahela Khatun and another Vs. Fayezuddin Shah, 1985, 14 CLC (AD)
....aside. The appellants are given the liberty to adduce additional eviÂdence before the Appellate Court below. No order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 6. ......s out of an order rejecting the appellÂants' prayer for taking additional evidence in a Miscellaneous Appeal under 41, rule 27 of the Code of Civil Procedure. 2. Leave was granted to consider the question whether the High Court Division mis-directed itself in holding that additional evidence wou......aside. The appellants are given the liberty to adduce additional eviÂdence before the Appellate Court below. No order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 6. ..Category: Property Law | Date: | Hits: 52
Mst. Esarunnessa Bibi Vs. Md. Amir Hossain, 1985, 14 CLC (AD)
..... Judgment and order of the High Court Division are set aside and those of the Appellate Court below are restored. No order as to costs. Ed. This Case is also Reported in: 38 DLR (AD) (1986) 1. ...... Judgment Badrul Haider Chowdhury J.- This appeal by special leave is directed against the judgÂment of the High Court Division in Second Appeal No. 974 of 1967. Leave was granted to consider the question whether the view of the Appellate Court below that the bonafide requirement of the lessor w......urt of fact and the passage quoted above from the judgment of the Appellate Court below shows not only application of mind but considerable anxiety of the AppelÂlate Court below to do justice in the facts and circumstances of the case. Such finding deserves consideration and the opinion is this fin..Category: Property Law | Date: | Hits: 59
Birendra Chandra Saha Vs. Sashi Mohan Saha and others, 1975, 4 CLC (AD)
....e judgment of the High Court is set aside. The case is sent back on remand for disposal of the appeal in the light of what have been stated above. There will be no order as to costs. Ed. ......o occupy two rooms of the suit properties as tenants at rental of Rs. 125/-. If the plaintiff can establish Ext. 4, then the defendant's case of coming into occupation of the properties in question on the basis of Ext. 'A', the deed of agreement dated 1-7-51, falls to the ground." ......e judgment of the High Court is set aside. The case is sent back on remand for disposal of the appeal in the light of what have been stated above. There will be no order as to costs. Ed. ..Category: Property Law | Date: | Hits: 37
Commissioner of InÂcome 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. ......) under section 33A challenging the validity of the order of the Income-tax Officer leaving the additional tax. The commissioner did not give the effect to the respondent’s contention, touching the question of validity of the order, except that he remanded the case to the income-tax Officer direct...... pay in time the taxes provisionally assessed in DecemÂber, 1964 under section 23B of the Act for the assessment years 1963-64 and 1964-65, resÂpectively. 3. In Writ Petition No. 182 of 1967 the facts the validity of certain orders of the appellants were these: Having provisionally assessed the..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. ......d 327 of 1967.) Judgment: Mahmud Husain, J.—In all these appeals a preliminary question arises for consideration and Mr. Ishtiaq Ahmed, learned Additional Attorney General for th......ble, a taxing statute must be interpreted in favour of the assessee and against the Revenue Authority". This principle is not disputed, but it has no manner of application in the facts of the present case. 4. The case of Province of Bombay Vs. Khushaldas S. Advani, in 8..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. ......Court to be genuine transferee, 4. Mr. Syed Ishtiaq Ahmed, learned Counsel for the appellant Contended that the learned Judges of the High Court Division erred ij5 law in deciding the question of forgery of the transfer deed executed on non-judicial stamps in favour of respondent No......hat 'K' stands for Khalil. 9. Mr. Rafiqul Huq, learned Counsel for the respondent No. 1 contended that the points urged by the learned Counsel for the appellant are matters relating to facts which cannot be agitated before this Court as the appeal was under section 28 of the Companie..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: ......hree appeals arise by special leave from the judgment of the High Court Division passed on three appliÂcations filed under Article 102 of the ConstiÂtution by three employees of the Bangladesh Bank questioning the validity of the Staff CirÂcular No. 1 of 1973 (hereinafter referred to as "The impu...... Circular of January, I960 was a vested right that was taken away under the impugned circular, was erroneous. 3. In order to appreciate the contentions raised in these appeals the following facts and circumsÂtances may be kept in view. The erstwhile State Bank of Pakistan framed certain R..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. ...... co-sharer Motilal Goswami was requisitioned for the purpose of constructing quarters for the resiÂdence of the staff of D.I.T. (Dacca Improvement Trust) but ultimately some portions of the plots in question were only utilised for the construcÂtion of staff quarters while some others were utilised......he consent of the Advocate-General or Collector in the proceedings in appeal came up for consideration. Be that as it may, the said observations do not appear to have any relevance in relation to the facts and circumstances and the law under consideration. 12. The question relating to the release..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 sucÂceeds. 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. ......llate Division 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 subÂstantial question of law as to the interÂpretation of this Constitution; or (b) has confirmed a sentence......d by the learned Additional Attorney-General thus sucÂceeds. 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. ..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. ......of the Specific Relief Act an option to repurchase property is prima facie assignable, though it may be so worded as to show that it was to be personal to the grantee and not assignable". The question falling for determination in the suit therefore was whether the parties to the contract in......vil Petition for Special Leave to Appeal No.78 of 1974. (From the Judgment and Decree dated 12th December, 1973 passed by the High Court Division in S. A. No. 599 of 1962). 2. The material facts necessary for the disposal of this petition are briefly these. The suit land originally ..Category: Property Law | Date: | Hits: 47
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