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Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)
....mmissioner of Income-Tax, AIR 1955 Punjab 42 = 1954 (26) ITR 159; Ghanshyamdas Farmanand Vs. Commissioner of Income-tax (1952-21 ITR 79 at page 81). Lawyers Involved: A.W. Chowdhury, Senior Advocate, instructed by A. M. Khan Chowdhury, Advocate-on-Record -For the Appellant. Md. Hasan, ......) Present: Syed AB Mahmud Husain CJ Ahsanuddin Choudhury J Kemaluddin Hossain J Debesh Chandra Bhattacharya J Commissioner of Income-Tax, Dacca Zone, Dacca......Appellant. Vs. M/s. Ata Hossain Khan Ltd....... Respondent. Judgment November 19, 1975. Result: ......that this appeal is allowed with costs and the judgment and order of the High Court are set aside and that of the Appellate Tribunal restored. Ed. This Case is also Reported in: 28 DLR (AD) 141.......that this appeal is allowed with costs and the judgment and order of the High Court are set aside and that of the Appellate Tribunal restored. Ed. This Case is also Reported in: 28 DLR (AD) 141...Category: Fiscal/Taxation Law | Date: | Hits: 164
Jardine Henderson Ltd. Calcutta, India Vs. Commissioner of Income-Tax, Chittagong, 1976, 5 CLC (AD)
....same case PLD 160 SC 371; McNeill and Barry Ltd. Vs. Commissioner of Income-tax, East Pakistan reported in 21 DLR (SC) 200 same case PLD 1969 SC 527. Lawyers Involved: M. Hafizullah, Advocate, instructed by A. Rab-H, Advocate-on-Record—For the Appellants. A.W. Chow......Hossain J. D.C. Bhattacharya, J. Fazle Munim, J. Jardine Henderson Ltd. Calcutta, India………………...Appellants in both the appeals. Vs. Commissioner of Income-Tax, Chittagong…………....Responden......pinion that the High Court took the correct view in answering the question referred to it under section 66(1) of the Income-tax Act. Both the appeals are dismissed with costs. Ed. ......pinion that the High Court took the correct view in answering the question referred to it under section 66(1) of the Income-tax Act. Both the appeals are dismissed with costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 114
Abul Hossain & ors. Vs. The State and anr., 1976, 5 CLC (AD)
....;……...Petitioners. Vs. The State and anr………...Respondents. Judgment April 6, 1976. Lawyers Involved: Shaukat Alt Khan, Advocate, with A. Basel Majumdar, Advocate, instructed by Abu Bakkar, Advocate-on-record—For ......n (Criminal) Present: Ahsanuddin Choudhury, J. D. C. Bhattacharya, J. Fazle Munim, J. Abul Hossain & ors………...Petitioners. Vs. The State and anr………...Respondents. Judgment April ......e learned counsel on the facts and circumstances of the case, there arises no question for review of the decision of this Division. In the result, the petition is dismissed. Ed. ......e learned counsel on the facts and circumstances of the case, there arises no question for review of the decision of this Division. In the result, the petition is dismissed. Ed. ..Category: Criminal Law | Date: | Hits: 66
Government of Bangladesh Vs. Messres A. T. J. Industries Ltd. and others, 1976, 5 CLC (AD)
....976. Result: The appeal is dismissed. Lawyers Involved: Faqeer Shahabuddin Ahmed, Attorney-General with Mahmudul Islam, Assistant Attorney-General—For the Appellant. Shah Abu Mayeen, Advocate instructed by Abdur Rab—1, Advocate on—Record. Moudud Ahmed, Advocate with Mainur Re......t Appellate Division (Civil) Present: AB Mahmud Husain J Ahsanuddin Choudhury J Kemaluddin Hussain J Debesh Chandra Bhattacharya J Government of Bangladesh......Appellant. Vs. Messrs A. T. J. Industries Ltd. and others…….Respondents Judgement March 15, 1976......sturb the decision of the High Court Division. Subject to the observation made above, the appeal is dismissed with no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) 120. ......sturb the decision of the High Court Division. Subject to the observation made above, the appeal is dismissed with no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) 120. ..Category: Business or Commercial Law | Date: | Hits: 129
Karnaphuli Rayon and Chemical Ltd. Vs. The Govt. of Bangladesh and others, 1976, 5 CLC (AD)
.....C. 444 of page 445; Messers Usmania Glass Sheet Factory Limited Vs. Sales T s Officer, Chittagong (1970) 22 DLR (SC) 43T— PLD 1971 SC 205. Lawyers Involved: M. Habibur Rahman, Advocate, instructed by A. Bakkar, Advocate-on-Record—For the Appellant. Syed Ishtiaq A......d Hussain CJ Ahsanuddin Chowdhury J Debesh Chandra Bhattacharya J Fazle Munim J Karnaphuli Rayon and Chemical Ltd…………....Appellant. Vs. The Govt. of Bangladesh and others…………….....Resp......shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ......shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ..Category: Business or Commercial Law | Date: | Hits: 109
Haji Md. Shariatullah Vs. Ashrafun Nessa Bibi and others, 1976, 5 CLC (AD)
....Ankala Venkata Reddy Vs. Manchala Venkata Reddy (A.I.R. 1915 Madras 1222; Dharani Dhar Ghose Vs. Phanibhusan Mukherjee 50 C.W.N. 837. Lawyers Involved: Golam Rabbani, Advocate, instructed by Md. Behter Ali, Advocate-on-Record—For Appellant. T. W. Cho......p; Present: AM Sayem CJ Ahsanuddin Chowdhury J Kemaluddin Hossain J Debesh Chandra Bhattacharya J Haji Md. Shariatullah......Appellant Vs. Ashrafun Nessa Bibi and others. ...Respondents Judgment July 3, 1975......g regard to the considerations made above we find no substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ...... Judgment July 3, 1975. Cases Referred to: Jogendra Chandra Sen Vs. Bibee Wasidunnessa Khatun 11 C.W.N. 856; Mohammad Baqar Vs. Md Casim A.I.R. 1932, Oudh 210; Chandra Kumar De Vs. Kusum Kumary Roy, I.L.R. 52 Calcutta 269; Ramkeshawar Prasad Vs. Babu Girja Prasad A.I..Category: Property Law | Date: | Hits: 77
Khondkar Mohiuddin Vs. Syed Moin Ahmed, 1976, 5 CLC (AD)
.... Kishore Singh, L.R. 56 LA. 280 = 33 C.W.N. 893 = A.I.R. 1929 P.C, 190; Misrailal Vs. Mst. Surji, 9 D.L.R. 375; Abdul Majid Vs. Khalil 12 D.L.R. (S.C.) 132. Lawyers Involved: S.R. Pal, Senior Advocate, with S.C. Das, Advocate, instructed by A. W. Mian, Advocate-on-Record—For the Appellant.......Supreme Court Appellate Division (Civil) Present: Ahsanuddin Chowdhury J Kemaluddin Hossain J Debesh Chandra Bhattacharya J Khondkar Mohiuddin…………...Appellant. Vs. Syed Moin Ahmed…………....Respondent Judgment August 13, 1976. Cases referr......dgment and decree of the High Court are set aside and the judgment and decree of the Court of Additional District Judge are restored. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ......d Moin Ahmed…………....Respondent Judgment August 13, 1976. Cases referred to: Mt. Durga Choudhurani Vs. Jawahri Singh Choudhurani, L.R. 17 I.A. 122, = I.L.R. 18 Cal. 23; Venkata Kumara Mahipati Suryarao Vs. Secretary of State, L.R, 56 LA. 223 = 33 C.W.N. 725=A.I.R. 1929 Cal. 15..Category: Tenancy Law | Date: | Hits: 68
Mozaffar Ahmed Vs. Md. Osman and anr, 1976, 5 CLC (AD)
.... (1) Dacca, 576; Badrul Huq Rashidi Vs. Shah Hossain Ahmed AIR, 1935. Allahabad 278; Gobinda Chandra Vs. A. Majid, A.I.R. 1944 Calcutta 163. Lawyers Involved: Asrarul Hossain, Senior Advocate, instructed by Md. Nurul Huq, Advocate-on Record— For the Appellant. M, ......late Division (Civil) Present: Ahsanuddin Choudhury J Kemaluddin Hossain J D.C. Bhattacharya J Mozaffar Ahmed………...Appellant. Vs. Md. Osman and anr.........Respondents. Judgment &nb...... is .barred by limitation. The appeal shall be disposed of on the evidence already on record. The appeal is disposed of in aforesaid terms without any order as to costs. Ed. ...... is .barred by limitation. The appeal shall be disposed of on the evidence already on record. The appeal is disposed of in aforesaid terms without any order as to costs. Ed. ..Category: Trust/Waqf Law | Date: | Hits: 239
Azizur Rahman and another Vs. Sree Kailash Chand Burmecha and others, 1975, 4 CLC (AD)
....1969 Dacca 946; Mt. Tulsha Devi Vs. Shah Chironjeelal and others AIR 1943 All. 1; Anadilal and others Vs. Ram Sarup and others, AIR 1936 All 495. Lawyers Involved: Khondker Mahbubuddin Ahmed, Advocate, instructed by A. Rab-II, Advocate-on-Record —For the Appellants. B. N. Chowdhury, Ad......ion (Civil) Present: Syed AB Mahmud Husain CJ Ahsanuddin Choudhury J Kemaluddin Hosain J Debash Chandra Bhattacharya J Azizur Rahman and another………….Appellants Vs. Sree Kailash Chand Burmecha and others………..Respondents Judgment August 26, 197......the basis of what is just and convenient in each case. The result therefore is that this appeal fails and is dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 65. ......the basis of what is just and convenient in each case. The result therefore is that this appeal fails and is dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 65. ..Category: Property Law | Date: | Hits: 93
.....N. 135, Kumar Rai Vs. Baraboni Coal, A.I.R. 1935 Calcutta 36, Jemarat Ali Vs. Rahman Sardar, 17 DLR 589, Pramatha Nath Vs. Kamir Mondal, 17 DLR (SC) 392.
Lawyers Involved:
B. N. Chowdhury, Advocate, instructed by A. Rab-II, Advocate-on-Record—For the Appellant.
M.H. Khandker, Seni......ion
(Civil)
Present:
Syed AB Mahmud Husain CJ
Ahsanuddin Chowdhury J
Kemaluddin Hossain J
Lal Meah, being dead his heirs Momena Khatun & others………..Appellants.
Vs.
Haji Md. Ibrahim Meah and others......Respondents
Judgment
November 28, 1975.
Re...... call such additional evidence on the question as it may deem fit.
In the circumstances of the case, we make no order as to costs.
Ed.
This Case is also Reported in: 28 DLR (AD) (1976) 61. ......kajini Debi Vs. Sudhir Dutta 60 C.W.N. 793, Munnalal Vs. Mst. Kashibai, 51 C.W N. 175, Narendra Vs. Rajendra, 45 C.W.N. 654 , Rai Kiran Chandra Roy Bahadur Vs. Srinath, Chakrabarti 31 C.W.N. 135, Kumar Rai Vs. Baraboni Coal, A.I.R. 1935 Calcutta 36, Jemarat Ali Vs. Rahman Sardar, 17 DLR 589, Pra..
Category: Property Law | Date: | Hits: 82
Syed Mofazzal Hossain Vs. The Election Commissioner and others, 1975, 4 CLC (AD)
....The Election Commissioner and others……..Respondents. Judgment November 24, 1975. Result: The Appeal is dismissed. Lawyers Involved: Shah Azizur Rahman with Latifur Rahman, Advocates, instructed by B. Hossain, Advocate-on-Record—For the Appellant. Faqeer Shahabuddin ......e Division (Civil) Present: Syed ABM Husain CJ Ahsanuddin Choudhury J Kemaluddin Hossain J Debesh Chandra Bhattacharya J Syed Mofazzal Hossain…………...Appellant. Vs. The Election Commissioner and others……..Respondents. Judgment November 24, 197......the setting aside of the election of the Vice-Chairman and the members is declared to have been without jurisdiction and as such void. Ed. This Case is also Reported in: (1976) 28 DLR (AD) 51. ......the setting aside of the election of the Vice-Chairman and the members is declared to have been without jurisdiction and as such void. Ed. This Case is also Reported in: (1976) 28 DLR (AD) 51. ..Category: Election Law | Date: | Hits: 122
Bangladesh Vs. Mohd. Abdur Razzak and another, 1976, 5 CLC (AD)
.... C.V. Raghavayya Vs. Chamria Talkie Distributors and another, A.I.R. 1958 Andhra Pradesh 31. Lawyers Involved: Mahmudul Islam, Assistant Attorney-General, instructed by A. W. Mallick, Advocate-on- Record—For the Appellant. S. M. Huq, Advocate-on-Record—For the Re......J. Syed A. B. Mahmud Hussain, J. Ahsanuddin Choudhury, J. Kemaluddin Hossain, J. Debesh Chandra Bhattacharya. J. Bangladesh……Appellant. Vs. Mohd. Abdur Razzak and another………. Respondents Judgment ......l subsist subject to the prior lien or charge of the Government and in accordance with the observation made herein. The appeal is allowed but without any order as to costs. Ed. ......l subsist subject to the prior lien or charge of the Government and in accordance with the observation made herein. The appeal is allowed but without any order as to costs. Ed. ..Category: Civil Law | Date: | Hits: 103
Abdul Quader Chowdhury and others Vs. The State, 1976, 5 CLC (AD)
....Gianchand Vs. State, 1968 Pakistan Criminal Law Journal (SC) 764, R.P. Kapur Vs. State, AIR 1960 (SC) 866, M.S. Khawaja Vs. State, 17 DLR (SC) 153. Lawyers Involved: Khandker Mahbubuddin Ahmed, Advocate, instructed by A. Rab, Advocate-on-Record—For the appellants (In both the appeals). B....... Fazle Munim J Abdul Quader Chowdhury and others...............Appellants (In Criminal Appeal No. 28 of 1974). Sk. Sarwaruddin……..... Appellant (In Criminal Appeal No. 29 of 1974). Vs. The State ………………...Respondent Judgment February 10, 1976. Result: T......section 561A. These appeals are accordingly dismissed. The records be sent down immediately for expeditious disposal of the case. Ed. This Case is also Reported in: 28 DLR (1976) (AD) 38. ......section 561A. These appeals are accordingly dismissed. The records be sent down immediately for expeditious disposal of the case. Ed. This Case is also Reported in: 28 DLR (1976) (AD) 38. ..Category: Anti-Corruption Laws | Date: | Hits: 225
Abdur Razzaque & anr Vs. The State, 1976, 5 CLC (AD)
....p; Vs. The State............................Respondent Judgment Jan. 14, 1976. Lawyers Involved: Aleem-Al-Razee, Advocate, instructed by S. M. Huq, Advocate-on-Rccord.—For the Appellants. Faqeer Shaha...... F.K.M.A. Munim J Abdur Razzaque & anr………………..Appellants. Vs. The State............................Respondent Judgment Jan. 14, 1976. ......that the High Court Division rightly held that the accused, namely, the appellants had not been prejudiced in any manner. In the result, the appeal is dismissed. Ed. ......that the High Court Division rightly held that the accused, namely, the appellants had not been prejudiced in any manner. In the result, the appeal is dismissed. Ed. ..Category: Criminal Law | Date: | Hits: 64
The Com. of Income-tax Chittagong zone, Ctg. Vs. M/s Everett Orient Line Corpn, 1976, 5 CLC (AD)
....nd Revenue Commissioners 1953 A.C. 347 Income Tax, Madras Vs. Mir Mohammad Ali 1964 (53) ITR, 165; Abdul Wahab Vs. The Crown, 7 DLR (FC) 87. Lawyers Involved: A. W. Chowdhury, Senior Advocate, Supreme Court, instructed by A.M. Khan Chowdhury Advocate-on-Record—For the Appella...... Ahsanuddin Chowdhury J. Kemaluddin Hossain, J. Debesh Chandra Bhattacharya, J. The Commissioner of Income-tax Chittagong zone, Chittagong.............Appellant. Vs. M/s. Everett Orient Line Corporation and others........... Respondents Judgment ......ght in so far it allowed the three assessees' initial depreciation under s. 10(2)(vi) of the Act. We find no reason to interfere. All the three appeals are dismissed with costs. Ed. ......ght in so far it allowed the three assessees' initial depreciation under s. 10(2)(vi) of the Act. We find no reason to interfere. All the three appeals are dismissed with costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 134
Government of Bangladesh & ors Vs. M/s. Samir & Co, 1976, 5 CLC (AD)
....jan Guha Vs. Union of India, A.I.R. 1954 Cal. 462. Lawyers Involved: Syed Ishtiaq Ahmed, Additional Attorney-General, with Mahmudul Islam, Assistant Attorney-General, instructed by A.W. Mallik, Advocate-on-Record.—For the Appellants. Ahmadur Rahman Khan, Advocate, instructed by Md. Nuru......ppellate Division (Civil) Present: Syed A.B.M. Husain CJ Ahsanuddin Choudhury J Kemaluddin Hossain J D. C. Bhattacharya J Government of Bangladesh & ors........Appellant Vs. M/s. Samir & Co…………..Respondent Judgment November 20, 1975. Cases ref......ct, and therefore no question of irregular exercise of jurisdiction does arise in this case. The result therefore is that this appeal is dismissed but there shall be no order as to costs. Ed. ......ct, and therefore no question of irregular exercise of jurisdiction does arise in this case. The result therefore is that this appeal is dismissed but there shall be no order as to costs. Ed. ..Category: Alternative Dispute Resolution | Date: | Hits: 258
The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cinema Co., 1976, 5 CLC (AD)
....st Pakistan, PLD 1958 (S.C.) 81; Harjina & Co. (Pak) Ltd., Karachi Vs. Commissioner of Income Tax (Central) P.L.D. 1963 Karachi, 996. Lawyers Involved: Abdul Wadud Chowdhury, Sr. Advocate, instructed by Mr. A. M. Khan Chowdhury, Advocate-on -Record—For the Appellant. ...... A. B. Mahmud Hussain CJ Ahsanuddin Choudhury J Kemaluddin Hossain J Debesh Chandra Bhattacharya J. The Commissioner of Income Tax, Dacca Zone........Appellant Vs. M/s. Gulistan Cinema Co...................Respondents Judgment 17th......urally. from them, it is neither arbitrary nor capricious. There is hardly any to disturb this finding of the High Court. The appeal is dismissed but without any order as to costs. Ed. ......urally. from them, it is neither arbitrary nor capricious. There is hardly any to disturb this finding of the High Court. The appeal is dismissed but without any order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 126
Matilal Sikder & ors Vs. Benodini Dasi, being dead her heirs Bepin B Das & ors, 1976, 5 CLC (AD)
....mad Hossain Khan and others Vs. Babu Kishva Nandan Shanai L.R. 64 I.A. page 250 = A.I.R. 1937 P.C. 233 (same case) 41 C.W.N. 1029. Lawyers Involved: T. H. Khan, Senior Advocate, with A. K. M. Siddiq, Advocate, instructed by A. W. Mallick, Advocate-on-Record&mda...... A. B. Mahmud Hussain J Ahsanuddin Choudhury J Kemaluddin Hossain J Debash Chandra Bhattacharya J Matilal Sikder & ors……... Appellants Vs. Benodini Dasi, being dead her heirs Bepin Behari Das and others.........Respondents ......ordinate Judge are restored. As there is no appearance on behalf of the respondent there; shall be no order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 5. ......ordinate Judge are restored. As there is no appearance on behalf of the respondent there; shall be no order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 5. ..Category: Property Law | Date: | Hits: 54
Ayub Ali Howladar Vs. Election Tribunal Bagerhat, Khulna and others, 1976, 5 CLC (AD)
....hellip;...Respondents Judgment Nov. 20, 1975. Lawyers Involved: Fazlul Karim, Advocate instructed by SS Huda, Advocate- on- Record- For the Appellant. B.N Chowdhury Advoc......4(C) of the Evidence Act. The quantum of evidence necessary to rebut the presumption is a question more of fact than law. 9. Some decisions have been cited from the Bar. They are: Niaz Ahmed Vs. Azimuddin 19 D.L.R. (S.C.) 388; Abdus Sattar Rana Vs. S.M. Zaidi, 20 DLR (S.C.) 292 ; Rahis Mi...... in this Division. We do not find any error in the conclusion of the Tribunal, nor in the decision of the High Court Division. The appeal is therefore dismissed with costs. Ed. ...... in this Division. We do not find any error in the conclusion of the Tribunal, nor in the decision of the High Court Division. The appeal is therefore dismissed with costs. Ed. ..Category: Others | Date: | Hits: 101
Golam Hafez Mia Vs. Khadem Ali Meah, 1977, 6 CLC (AD)
....a Vs. Dinabandhu Mukherjee I.L.R. 34 Cal 811; Abtabur Rahman Vs. Madan Mia, 19 DLR 333; Tarangini Debi 19 DLR 57; Keramat Ali Vs. Mohammad Yunus, 15 DLR (SC) 130. Lawyers Involved: M. Nurullah, Advocate, instructed by S.M. Huq, Advocate-on-Record—For the Appellant. Md. Fazlul Karim, Advoc......t Appellate Division (Civil) Present: Syed ABM Hussain CJ Kemaluddin Hossain J Debesh Chandra Bhattacharya J Golam Hafez Mia……………………………… Appellant. Vs. Khadem Ali Meah .........................Respondent Judgment November 17, 1977. Resu......s of the arrival of the records in the court below, shall be dismissed with cost. The cost of this appeal shall abide the result of the suit. Ed. This Case is also Reported in: 29 DLR (SC) 311. ......ourt. In that case, the dispute arose over a town property in the Dacca City situated at Bonogram lane. The plaintiff claimed the property on the basis of purchase from the certificate debtor, Kamini Kumar Mazumder by a registered kabala dated March 23, 1953. The defendant resisted the claim, on the..Category: Property Law | Date: | Hits: 82
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