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Mackinnon Mackenzie & C. (Pak.) Ltd Vs. Com. of Taxes Ctg (South) Zone, Chtg, 1992, 21 CLC (AD)
....siness they were not allowable under section 10(2)(xvi) of the Act. 10. The appellant now contends that when the Tribunal by lawful inference, drawn from a set of special and peculiar facts and circumstances of this case, found that the two items of expenditure were allowable under ......n, Senior Advocate, Supreme Court, instructed by Md. Sajjadul Huq, Advocate‑on‑Record‑ For the Respondent. Civil Appeal No. 31 of 1988 (From the Judgment and order dated 28.4.85 and 29.4.85 passed by the High Court Division, Chittagong Bench in Applica......ually agreed between the Management and the permanent staff in an atmosphere of cordiality and accommodation on both sides." 6. In view of absence of supporting papers, verifiable evidence of payment to the staff, and the fact that the agreement was made on 14.9.72, only 16 days..Category: Fiscal/Taxation Law | Date: | Hits: 84
SA Sultan Vs. The State and another, 1991, 20 CLC (AD)
....case has been made out and we do not think it fit and proper to quash the proceeding at this stage. Hence, the appeal is dismissed. Ed. This Case is also Reported in: 44 DLR (AD) (1992) 139. ......t Appellate Division (Criminal) Present: MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J SA Sultan ............................Accused‑Appellant Vs. The State and another................Respondents Judgment November 20, 1991. Result: The appeal is......egations found a prima facie case of cheating and in that view of the matter refused to quash the proceeding, as the falsity or truth of the petition of complaint would be ascertained at the trial on evidence. Mr. Rokonuddin Mahmood, learned Advocate appearing for the accused‑appellant, has als..Category: Criminal Law | Date: | Hits: 64
Afsaruddin Ahmed Vs. Banque Indosuez, 1992, 21 CLC (AD)
....contained in rule 18 of Order VII of the Code is directory and not mandatory and non‑compliance with the same rule is an irregularity and not an illegality. 4. In the background of the facts and circumstance as mentioned above, leave was granted to consider whether the provision of ......ff‑Respondent Judgment March 8th, 1992 Case Referred to- Lahore Improvement Trust Vs. Khuda Bakksh Meraj Din PLD 1956 Lah. 252. Lawyers Involved: Khandakar Mahbubuddin Ahmed, Senior Advocate, Instructed by Sharifuddin Chaklader, Advocate‑on......e Code of Civil Procedure by practising fraud upon the trial Court behind the back of the defendant in such circumstance, the defendant filed an application for expunging the documents admitted in evidence and marked exhibits in the case on the ground that those documents were not at all filed a..Category: Banking Law | Date: | Hits: 150
Mujibur Rahman (Md) Vs. Government of Bangladesh and others, 1991, 20 CLC (AD)
....his regard, a person appointed in the same manner and entitled to the same security of tenure as the judge of the Supreme Court. It is urged that such an intention is to be deduced from the following facts: (a) that the Tribunal is being vested with a substantial part of the original constitutio...... Present: MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J Mujibur Rahman (Md)……………………………………. Appellant Vs. Government of Bangladesh and others……….. Respondents (In Civil Appeal No. 35 of 1987) Nazmul Hasan and others ...........e punishment of particular individuals legalizing the imprisonment while they were awaiting trial, making admissible statement which had been inadmissibly obtained, altering lion fundamental rules of evidence so as to facilitate their conviction and altering ex post facto the punishment to be impose..Category: Administrative Law | Date: | Hits: 203
Jamuna Oil Company Limited and another Vs.SK Dey and another, 1992, 21 CLC (AD)
....d judgment of the High Court Division as well as the decree passed by the two Courts below. The appeal is, therefore, allowed and the suit of respondent No. 1 is dismissed. No costs. Ed. ...... Supreme Court Appellate Division (Civil) Present: MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J Jamuna Oil Company Limited and another................Appellants Vs. SK Dey and another................................ the law of master and servant does not apply in this case. 10. There are certain grey areas in the service of the respondent on which neither the plaint, nor the written statement, nor the evidence throws any light. Jamuna Oil Co. Ltd. was incorporated on 12.3.75 under the Companies Act ..Category: Employment/Service Law | Date: | Hits: 89
Abdus Sattar Vs. Abdul Rahman @ Abdur Rahman and others , 1992, 21 CLC (AD)
....ating to the finding of adverse possession made by the High Court Division, the appeal cannot succeed in any case. In the result, therefore, the appeal is dismissed with cost. Ed. ...... MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J Abdus Sattar ......................Plaintiff‑Appellant Vs. Abdul Rahman @ Abdur Rahman and others .............Defendant‑Respondent Judgment December 12, 1991. ......it land which was all along in the possession of the defendants ever since 1321 BS. conferring title to them by adverse possession. 4. The learned Assistant Judge upon a consideration of the evidence and circumstances of the case found title with the plaintiff on the basis of his alleged ..Category: Property Law | Date: | Hits: 62
Government of Bangladesh Vs. Chand Mia and others, 1992, 21 CLC (AD)
.... provided in the Code of Civil Procedure is to be followed or not at all. The High Court Division acted beyond jurisdiction in interfering with a finding of fact of the lower appellate Court in the facts and circumstances of the case. 14. The lower appellate Court was, however, not correc......ellip;……………………………………………………Appellant Vs. Chand Mia and others ..............................................................Respondents J......f‑appellant. Hence the order portion of the lower appellate Court needs modification. The appeal is, therefore, allowed but with no cost. The plaintiffs suit is decreed. Ed. ..Category: Property Law | Date: | Hits: 56
Government of Bangladesh Vs. Aziz Molla, 1992, 21 CLC (AD)
.... any purchase from plaintiff No. 2. 1, therefore, hold that the deed of release Ext. 7 was not a deed of transfer, it was a simple deed acknowledging the claim of plaintiff No. 1. In view of the facts, I hold that the impugned order passed under the Provisions of the East Bengal Transfer of A...... Aziz Molla being dead his heirs: Md. Mozibur Rahman & others .......................Respondents Judgment August 7, 1991 Cases Referred to- Abdul Gafur Sardar and ors. Vs. Wazedali Talukder and another, 19 DLR 33 (37); Mt. Goday Koowur Vs. Mt. Ladoo, 13 Moo......was the real owner of the property. The Appellate Court, however, reversed that decision. It disbelieved the case of benami on a detailed consideration of matters involved in the case. There was no evidence as to the necessity of the benami purchase. The plaintiffs did not produce the original do..Category: Others | Date: | Hits: 178
Sahera Khatun and another Vs. Anwara Khatun and others, 1992, 21 CLC (AD)
....saction. It was a sufficient proof that there was a valid exchange and no further proof of the plaintiff’s title to the Indian property was necessary. 15. Mr. Huq submitted that in the facts and circumstances of the case the view taken by the High Court Division was fully justified a......t Appellate Division (Civil) Present: Shahabuddin Ahmed CJ MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J Sahera Khatun and another............................Defendant‑Appellant. Vs. Anwara Khatun an......earing of the suit defendant No. 3 (husband of defendant No. 2) who examined himself as DW 1 proved certain documents procured from and certified by Notary Public in India which were admitted into evidence without any objection. The Additional District Judge, inter alia, observed that the said d..Category: Property Law | Date: | Hits: 58
Somedullah Vs. Mahmud Ali , 1991, 20 CLC (AD)
....t sale with a condition of re‑purchase. We do not find any good ground for interference. Hence the appeal is dismissed with costs. Ed. This Case is also Reported in: 44 DLR (AD) (1992) 83. ......R (AD) (1992) 83. ......he trial Court held in favour of the plaintiff and found that the suit land was worth much more than Rs. 200/‑ at the time of execution of the document. The appellate Court below, reconsidering the evidence on record, found that circumstances were against Isobullah for claiming actual market value..Category: Property Law | Date: | Hits: 63
Korban Ali Talukder @ Korap Ali Talukder Vs. Abdul Jalil Sarkar and others, 1991, 20 CLC (AD)
....erted as the defendant's (appellant herein) case in TS. 48/71. 6. Upon the above pleadings of the aforesaid suits the learned Assistant Judge framed 4 issues for decision and after considering the facts and circumstances and the evidence on record, by judgment dated 21.12. 76, decreed OC Suit No.......(Civil) Present: MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J Korban Ali Talukder @ Korap Ali Talukder................Defendant ‑Appellant Vs. Abdul Jalil Sarkar and others…………….....Plaintiff‑Respondents Judgment June 6, 1991. Result: The......ant herein) case in TS. 48/71. 6. Upon the above pleadings of the aforesaid suits the learned Assistant Judge framed 4 issues for decision and after considering the facts and circumstances and the evidence on record, by judgment dated 21.12. 76, decreed OC Suit No. 109/70 and dismissed TS No. 48 ..Category: Property Law | Date: | Hits: 93
Government of Bangladesh Vs. Anis and Co. and others, 1991, 20 CLC (AD)
....at they reported the matter to the Collector of Customs on 28.5.91 and demanded refund of Tk. 41,19,003/72 being the price of the cement not supplied but no payment was made. 16. These are all the facts of the case till date. 17. The High Court Division found in the impugned judgment that the ......preme Court Appellate Division (Civil) Present: H Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J Government of Bangladesh....................Appellant. Vs. Anis and Co. and others....................Respondents (In Civil Appeal No. 22 of 1991) Abu Taleb alia......t page 322 it has been stated that a bill of lading serves three purposes‑ (1) It is a receipt for goods shipped, containing the terms on which they have been received. (2) It is evidence of the contract for the carriage of the goods. (3) It is a document of title to the goo..Category: Business or Commercial Law | Date: | Hits: 130
Fazaruddin Vs. Maijuddin and others, 1992, 21 CLC (AD)
....quiescence and waiver" was taken for the first time in the High Court Division and that it was not taken in the pre‑emptee’s written objection. Learned Counsel has further submitted that even the facts and circumstances, proved in this case, are such that no acquiescence or waiver can be inferre......late Division (Civil) Present: Shahabuddin Ahmed CJ MH Rahman J ATM Afzal J Latifur Rahman J Fazaruddin ..... Pre‑emptor‑Appellant. (In both the appeals) Vs. Maijuddin and others…. Pre‑emptee’s ‑Respondents (In Civil Appeal No. 52 of 1989). Md Serajuddin an......inate Judge, by his judgment dated 22 June 1987, reversed the trial Court's decision and allowed pre‑emption in both the cases. The learned Subordinate Judge, however, found, upon taking additional evidence, that the purchasers had brought about improvement in the land at a cost of Tk.1.5 lacs whi..Category: Property Law | Date: | Hits: 70
Abdul Mannan and others Vs. State, 1992, 21 CLC (AD)
....er sections 380 and 448 of the Penal Code and sentence of rigorous imprisonment for 2(two) years under the former section. 2. Leave to appeal was granted to consider the submission that the facts of the case were not critically examined by the High Court Division to a sufficient extent a...... Ed. ......de only was maintained. 8. The submission on the basis of which leave was granted in this case has already been indicated. It is admitted by PW 1 Afsar Ali Charami both in his FIR and in his evidence before the court that the appellants (who are close neighbours of PW 1) had committed the ..Category: Criminal Law | Date: | Hits: 60
Aminul Islam Vs. Mujibur Rahman and others, 1992, 21 CLC (AD)
.... In the result, therefore, the appeal is allowed and the impugned judgment of the High Court Division is set aside. Ed. This case is also reported in: 45 DLR (AD) (1993) 09 ......n J ATM Afzal J Mustafa Kamal J Aminul Islam…………………..First Party Complainant‑Appellant Vs. Mujibur Rahman and others.............. Second Party‑Respondents Judgment July 24, 1991 ...... as purchasers. 5. The first party examined 6(six) witnesses while the second party examined 4(four) in support of their respective cases. The learned Magistrate upon a consideration of the evidence, by his order dated 16.3.85, found the first party to be in actual possession of the dispu..Category: Criminal Law | Date: | Hits: 53
Hazrat Ali and others Vs. The State, 1992, 21 CLC (AD)
....y implicated in this case. 4. Both the learned Sessions Judge and the learned Judges of the High Court Division in appeal on consideration of the confessional statements and other attending facts and circumstances of the case convicted and sentenced the accused appellants as mentioned abo....... Ed. ......nfessional statements before PW 9 Mr. Shushil Kumar Roy, Upazila Magistrate, Bamna, which are marked as Exhibits 3, 4 and 5 respectively. The said confessional statements being the main part of the evidence in the present case we will consider the individual confessional statement independently t..Category: Criminal Law | Date: | Hits: 69
Fazar Ali Vs. Sikandar Ali, 1992, 21 CLC (AD)
....on of the Supreme Court of Pakistan, similar view has also been expressed in the case of Hakim Khan Vs. Aurangzeb and others reported in PLD 1975 (Lahore)1170. 12. Thus, in the facts of the present case, when the donee was admittedly a minor at the time when the property in q...... (Civil) Present: MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J Fazar Ali....................Plaintiff‑Petitioner Vs. Sikandar Ali ....................Defendant‑Respondent Judgment June 12, 1991 ......y reasons whatsoever. Accordingly, the judgment and decree passed in Second Appeal is set aside and the suit is decreed. Thus appeal is allowed without any order as to costs. Ed. ..Category: Property Law | Date: | Hits: 56
Dudu Mia Vs. Ekram Mia Chowdhury, 1992, 21 CLC (AD)
.... was justified in the circumstances of the case to make an order of remand for rehearing of the suit upon further fresh evidence after about 16 years of the filing of the appeal. 2. Material facts necessary for the disposal of the present appeal are that late Ekram Miah Chowdhury, the pre...... ......eave, the short question for consideration is whether the High Court Division was justified in the circumstances of the case to make an order of remand for rehearing of the suit upon further fresh evidence after about 16 years of the filing of the appeal. 2. Material facts necessary for th..Category: Procedural Law | Date: | Hits: 122
Abdul Mannan Vs. Jobeda Khatun & others, 1992, 21 CLC (AD)
....und of limitation the learned Single Judge by the impugned order dated 19th November, 1985 refused to recall the order dated 30th July, 1985. 6. Leave was granted to consider whether in the facts of the case the disposal of the appeal on the point of limitation amounts to disposal on meri....... Mela Ram & Sons Vs. Commissioner of Income Tax Punjab, AIR 1956 (SC) 367; Banwarilal Bhoid Vs. Neelkantham AIR 1965‑Orissa 102, Jagat Jamani Dibi Vs. Jyotsna Basu AIR 1978 Calcutta 392 and Surinder Kaur Vs. Mohinder Bahadur Singh AIR 1978 HP 27. Lawyers Involved: Khondka......, 1985 it refused to set aside its earlier direction to the trial Court for the disposal of the Order 9, rule 13 matter. In view of the above, the appeal is allowed. No costs. Ed. ..Category: Property Law | Date: | Hits: 64
Nasrin Kader Siddiqui Vs. Bangladesh and others, 1992, 21 CLC (AD)
....ibunal constituted under the said Martial Law Regulations shall, on the commencing day, stand transferred to the Criminal Court which would have jurisdiction to try the offence constituted by the facts of the case under the ordinary law and shall be tried by such Criminal Court in accordance w...... Latifur Rahman J Nasrin Kader Siddiqui................ Appellant Vs. Bangladesh and others………….. Respondents &n......y of the prisoner the order of conviction itself is to be produced before the Court for its satisfaction whether the irregularity can be overlooked by looking into the conviction itself. Secondary evidence, without making any case for that, of some notes as to conviction from some registers main..Category: Constitutional Law | Date: | Hits: 365
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