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Sirajuddin alias Siraj Vs. The State, 1976, 5 CLC (AD)

....as Siraj…...Appellant. Vs. The State ……...Respondent. Judgment Nov. 20, 1975. Cases Referred to: Shaikh Abdul Gaffar Vs. Downing Jwala Prasad (A.I.R. 1926 Patna 465), Mosaher Dome Vs. Emperor (A.I.R. 1940 Patna 14); Queen empress Vs. Wazi......e find no reason for reversal of the decisions of courts below and hence dismiss the appeal. The appellant must now surrender to his bail and serve out the remainder of the sentence. Ed. ...... Appellant. M.A. Rouf, Senior Advocate, instructed by A.W. Mallick, Advocate-on-Record—For the Respondent. Criminal   Appeal No. 23 of 1974. (From judgment and order dated the 9th February, 1970 passed by the High Court, in Criminal Revision No. 149 of 1969.)......e find no reason for reversal of the decisions of courts below and hence dismiss the appeal. The appellant must now surrender to his bail and serve out the remainder of the sentence. Ed. ..

Category: Criminal Law | Date: | Hits: 74

Swami Joytirghananda Vs. Deputy Commissioner, Khulna and others, 1976, 5 CLC (AD)

....Court on the 25th January, 1968, that the items above the said rule having colla­psed, the said rule was taken up for hearing, that the petitioner's Advocate having come to learn that his case had been taken up for hear­ing rushed to the Court for representing his case but that when he r......er discharging the Rule are set aside and the Petition No. 245 of 1966 is restored to file for hearing according to law. There shall, however, be no order as to costs in this appeal. Ed. ......p; Advocate-on-Record—Res­pondents Nos.  3(2)-3(7) Ex parte—Respondents  No.   3(1). Civil Appeal No. 29-D of 1969. (From the Judgment and order dated 26th and 30th January, 1969 passed by the Dacca High Court in Petition No. 245 of 1966)......er discharging the Rule are set aside and the Petition No. 245 of 1966 is restored to file for hearing according to law. There shall, however, be no order as to costs in this appeal. Ed. ..

Category: Procedural Law | Date: | Hits: 89

Dacca Improvement Trust Vs. Waliullah and others, 1976, 5 CLC (AD)

....llip;….Appellant. Vs. Waliullah and others……………....Respondents Judgment January 29, 1976. Cases Referred to: Jagadish Bhargava Vs. Jawaharlal Bhargava and others A.I.R. 1961(S.C.) 832; Secretary of State for In...... a formal decree, as a matter of fact, was prepared after the filing of the said appeal. The result, therefore, is that the appeal is dismissed without any order as to costs. Ed. ...... Judgment: D. C. Bhattacharya, J.—This appeal by special leave is at the instance of" Dacca Im­provement Trust (hereinafter referred to as (DIT) against a judgment and order of a Single Judge of the Dacca High Court reversing a concurrent order of rejection of the p...... a formal decree, as a matter of fact, was prepared after the filing of the said appeal. The result, therefore, is that the appeal is dismissed without any order as to costs. Ed. ..

Category: Procedural Law | Date: | Hits: 99

Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)

....ber 19, 1975. Result: The appeal is allowed. Cases Referred to- Bombay Vs. Sarangpur Cotton Manufacturing Co. Ltd., LR 65 IA 1 = AIR 1938 PC 1= 42 CWN 194; Commi­ssioner of Income-Tax, Madras Vs. A. Krishna-swami Mudaliar and others AIR 1964 SC 1843; the Pioneers Sports Limited, Sialko......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.......come-Tax Reference Case No. 14 of 1966) Judgment Debesh Chandra Bhattacharya, J.—This appeal by special leave is against a judgment of a Division bench of the Dacca High Court on a reference order section 66(1) of the Income-Tax Act holding that the Income-Tax Appellate Tribunal was not jus......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)

.... years, viz. 1958-59 to 1962-63. 2. The appellant is a public limited Company incorporated in India having its registered office in the city of Calcutta in India. By virtue of an agreement made on 19-3-47 the appellant be­came the Managing Agent of another Indian Company, namely, Kank......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. ...... to the operations in Pakistan was computed on the basis of what was called the Two-man Com­mittee's decision. The Income-tax Appellate Tribunal after rejecting the appeal preferred against the orders of the Appellate Assistant Commissioner referred the following questions for the opinion of......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)

....is­trate, First Class, and Tangail in case No.  821(1) of 1968. The prosecution case against them was that on the 11th Ashar, 1375 B. S.  they along with others cut and took away the paddy worth Rs. 500/- which was grown by the com­plainant Shahjahan  Mia on  his ......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. ......d by Abu Bakkar, Advocate-on-record—For the Petitioners. Not represented—For the Respondents. Criminal Review Petition No. 2 of 1976. (Arising out of judgment and order dated 17. 6. 75 passed in Criminal Appeal No. 24 of 1974). Judgment: Ahsanuddin......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)

....R (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. ......Chowdhury, Advocate instructed by S. S. Hoda, Advocate-on-Record—For the Respondent No. 1. Ex-Parte—Respondent Nos. 2 to 4. Civil Appeal No. 21 of 1975. (On appeal from the judgment and order of the High Court Division dated 22. 5. 75 passed in petition No. 1054 of 1974). Judgment ......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)

....ily. 2. The appellant, which is a public Limited Company, is engaged in the manufacture, inter alia of rayon yarn, filed a petition under Arti­cle 5(b) of the Martial Law Proclamation read with Article 6(2) of the Provisional Constitution Order of 1969 before the High Court of East P......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. ......nd Order dated 1-12-75 passed by the High Court Division in Writ Peti­tion No. 453 of 1969). Judgment: D.C. Bhattacharya, J.—This appeal by spe­cial leave is against an order of a Bench of the High Court of East Pakistan dismissing a Writ petition summarily. 2.......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)

.... Ashrafun Nessa Bibi and others. ...Respondents 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 Calc......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. ......F.M.A. No. 59 of 1967). Judgment: Ahsanuddin Chowdhury J.—This appeal by special leave is from a judgment passed by a Division Bench of the Dacca High Court affir­ming an order of the Subordinate Judge, 3rd Court, Dacca in Miscellaneous Case No. 50 of 1967. 2. ......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. ..

Category: Property Law | Date: | Hits: 77

Mozaffar Ahmed Vs. Md. Osman and anr, 1976, 5 CLC (AD)

....bsp; December 4, 1975. Cases Referred to: Ayub Ali Vs. Amir Khan 43 C.W.N, 118; Yunus Mia Chowdhury Vs. Firoz Ahmed Choudhury (1952) 4 DLR 604—1951 PLR (1) Dacca, 576; Badrul Huq Rashidi Vs. Shah Hossain Ahmed AIR, 1935. Allahabad 278; Gobinda Chandra Vs. A. Majid, A....... 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. ......of the wakfnama is so vague that an executable decree cannot be pas­sed. The decisions of the Court's below can­not stand. 15. We however find that deciding the question of the leave order does not dispose, of the suit. The Trial Court dismissed the suit on three grounds; first, th...... 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)

....erred to- Hajee Nurul Islam Chowdhury and others Vs. The Patya Tea Company Limited (1968) 20 DLR (Dac.) 54, PLD 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 Mah...... the said provision that the power to appoint a receiver may be exercised in a suit before the passing of the decree as well as after the passing of the decree. Appointment of a receiver is a kind of interim measure, very often taken recourse to in a suit by way of an interlocutory proceeding, for k......he Judgment and Order dated 28.7.1971 passed by the Dacca High Court in Civil Revi­sion No. 962 of 1967) Judgment Debash Chandra Bhattacharya, J.—This appeal by special leave is against an order of a Division Bench of the Dacca High Court refusing to exercise its revisional jurisdiction t......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

Lal Meah, being dead his heirs Momena Khatun & others Vs. Haji Md. Ibrahim Meah & others, 1975, 4 CLC (AD)

....rted in: 28 DLR (AD) (1976) 61. ...... 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. ......nts. We, however, do not feel the necessity of adverting at length to them, as we find that the question involved in this appeal should be disposed of with re­ference to points raised in the leave order. 8. The points referred to in the leave order, though mentions question of title and posse...... 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. ..

Category: Property Law | Date: | Hits: 82

Syed Mofazzal Hossain Vs. The Election Co­mmissioner and others, 1975, 4 CLC (AD)

....t: 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 Ahmad, Attorney-General, instructed by A. M. Khan Chowdhury, Advocate-on-Record- U/O XLV Rule 1 (SC) Ap......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. ......1975 (From the Order dated 3-12-1974 passed by the High Court Division in Petition No. 1473 of 1974). Judgment Debesh Chandra Bhattacharya J.— This appeal by Special Leave is against an order of a Bench of the High Court Division summarily rejecting an application under Article 102(2) ......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)

....) Present: A. M. Sayem, C. 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……&......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. ......he Appellant. S. M. Huq, Advocate-on-Record—For the Respondent No. 1. Ex-parte—For the Respondent No. 2. Civil Appeal No. 7 of 1973 (From the Judgment and order dated 2. 5. 1969 passed by the High Court of East Pakistan in Civil Re-vision Case No. 101 of......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)

....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. ......our concern in this case and not the ques­tion of facts. Section 561A provides:— "Nothing in this Code shall be dee­med to limit or effect the inherent power of the High Court to make such orders as may be necessary to give effect to any order under this Code or to prevent abuse of the ......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)

....der the  summary procedures as laid down in section 260 , Cr.P.C. and on conclusion of the trial they were found  guilty and convicted under section 19(A) & (f)  of the Arms Act read with  President's Order No.  50 of 1972, namely, Bangladesh Scheduled Offences (Spe&sh......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. ...... Ahmed, Attorney-General, instructed by A.M. Khan Chowdhury, Advocate-on-Record—For the Respondent. Criminal   Appeal No. 1 of   1976 (From the Judgment and order dated 24-2-75 passed by the High Court Division in Crimi­nal Appeal No. 330 of 197 3.) ......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)

.... Vs. Commissioner of Income Tax, AIR 1945 (P.C.) 89; Russell (Inspector of Taxes) Vs. Scott.  1948 A.C. 422, and Davigdor Goldsmid Vs. Inland 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. Law......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. ......966-67, 1962-63 and 1963-64 and in so doing he disallowed the claim for initial depre­ciation of their new ships used by them in res­pective years of assessment. 4. Against the said orders, the assessees preferred direct appeals to the Income Tax Appellate Tribunal, Dacca Bench. T......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)

....osts. 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. ...... (From the Judgment and Order dated 9.7.70 passed by the Dacca High Court in Civil Rule No. 1739 of 1969). Judgment: D.C. Bhattacharya, J.—This appeal by spe­cial leave is against an order of a Division Bench, of the Dacca High Court refusing to interfere in exercise of its revision......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)

.... Appeals 212; Commissioner of Income-Tax Vs. Arunachalm Chettiar, 1953 (23) I.T.R. 180; Sri Mahant Harirar Gfr Vs. Commissioner of Income Tax Bihar and Orissa, 1941 (9) I.T.R. 246; Ramnath Ram Prasad Vs. Commissioner of Income-Tax U. P. 1964 (54) I.T.R. 777; Jamnadas Prabhudas, Bombay Vs. Commis......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. ......Act. The Tribunal also observed that this deduction   would be allowable under section 10(2) (xvi) of the Act. 4. The Commissioner of Income-Tax, was however, dissatisfied with the order of the Tribunal and prayed for a reference to the High Court Dacca but prayer was rejected b......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)

....nuddin 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 Judgment July 30,&nbs......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. ......he Dacca High Court in Civil Revi­sion No. 818 of 1962). Judgment:      Debash Chandra Bhattacharya J.— This appeal by Special Leave is against an order of a Single Judge of Dacca High Court setting aside a concurrent order allowing pre-emption ......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