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Commissioner of Income Tax, Chittagong Zone Vs. M/S. Pakistan Tubewell Company, 1978, 7 CLC (HCD)

....plications the question before us is whether on the facts and in the circumstances of the case the Tribunal was justified in reversing the order of the Income Tax Appellate Assistant Commissioner and holding that the incomes of the two firms not be tagged together for the purpose of assessment. In t......ions are allowed and the rules are made absolute, without, however, any order as to costs. Sultan Hossain Khan J.- I agree. Ed. This Case is also Reported in: 31 DLR (HCD) (1979) 104 ..

Category: Corporate Law, Fiscal/Taxation Law | Date: 14 Apr, 1978 | Hits: 3

Badrunnessa Vs. Vice-Chancellor, Uni¬versity of Dacca and others, 1978, 7 CLC (HCD)

....reafter the latter is to award marks on the basis of the said report. It has been alleged that for the Sessions 1973-74, no list of approved libraries for In-service training was notified and without holding such training, the examination for the Master's Degree was held from August 5, 1976 and ......rrangement for "in-service training". This deponent became the Chairman of the Department of Library Science on 1-7-76 when the session of study to which the petitioner belonged was already over and there was no scope for arrangement of "in-service training" of the students conce..

Category: Corporate Law | Date: 13 Apr, 1978 | Hits: 3

Saber Ahmed and 30 others (2nd party) Vs. Amir Hamja & 6 others, 1978, 7 CLC (HCD)

....order of attachment was challenged on the ground that no formal proceeding under section 145(1) was drawn up and their Lordships hearing that case set aside the order attaching the property holding that:- “The order was wrong being in contravention of the provision of section&nb......e power of attachment id still continuing. The order that was passed by the Magistrate is as under:- “Heard the petitioner. I am satisfied that there is apprehension of the breach of peace over possession of the property. Draw up fresh proceeding under section 145 Cr.P.C. r..

Category: Criminal Law, Procedural Law | Date: 29 Mar, 1978 | Hits: 4

Saber Ahmed and 30 others (2nd party) Vs. Amir Hamja & 6 others, 1978, 7 CLC (HCD)

....order of attachment was challenged on the ground that no formal proceeding under section 145(1) was drawn up and their Lordships hearing that case set aside the order attaching the property holding that:- “The order was wrong being in contravention of the provision of section&nb......e power of attachment id still continuing. The order that was passed by the Magistrate is as under:- “Heard the petitioner. I am satisfied that there is apprehension of the breach of peace over possession of the property. Draw up fresh proceeding under section 145 Cr.P.C. r..

Category: Criminal Law, Procedural Law | Date: 29 Mar, 1978 | Hits: 1

Dr. Jamiar Rahman Asia Bibi Vs. Tajuddin Sikder and ors, 1978, 7 CLC (HCD)

....t he had been possessing the suit land but neither the name of his mother or his name was recorded in S. A. Khatin No. 104. Taking advantage of the wrong entry in the S. A. Khatian the defendant were holding out threat to dispossess him from the suit land, and hence the suit. 3. Defendant No.1 ......r of law in the decision of the learned Additional District Judge. Accordingly, the appeal is dismissed with costs. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 259.   ..

Category: Property Law | Date: 22 Mar, 1978 | Hits: 2

Osman Ali Talukder Vs. Sukumar Majumder, 1978, 7 CLC (HCD)

....re, clear borga has been mentioned in the khatian. In the absence of any other stipulation between the parties Jasmat would be deemed to have continued in possession as a borgadar on the principle of holding over as enunciated in section 116 of the T.P. Act and as enunciated in principle i......Judge, Bogra, in Title Appeal No.36 of 1963 reversing that of the Munsif, 3rd Court, Bogra in Title Suit No.183 of 1961. 2. The plaintiff-respondents filed a suit for declaration of title and recovery of khas possession in the suit land by evicting the defendants. The plaintiffs' case, in s..

Category: Property Law | Date: 21 Mar, 1978 | Hits: 3

Abdul Hannan Sikder and another Vs. Bangladesh Bank & others, 1978, 7 CLC (AD)

....ed by the Bank's Medical Officer to be permanently incapacita­ted for further continuance in permanent ser­vice in the Bank. Regulation 22 provides for punishment which can be given after holding enquiry in accordance with the procedure as provided therein. Termination of service simplic......ass-I and above, and on giving him one month's notice or pay in lieu thereof if he is an employee of any other class. Power to determine the ser­vice of an employee shall be exercised by the Governor with the prior appro­val of the Central Board in the case, of an Officer in Class-I and ..

Category: Employment/Service Law | Date: 28 Feb, 1978 | Hits: 168

A.Z. Rafique Ahmed Vs. Bangladesh Council of Scien¬tific and Industrial Research Laboratories, Mirpur Road, Dhanmondi, Dacca and others, 1978, 7 CLC (HCD)

....eing satisfied with his explanation, it was further stated, appointed a Committee of enquiry consisting of three senior officers of the Council to enquire into the matter. The Enquiry Committee after holding an enquiry submitted a report holding him guilty of gross misconduct. This report was accept...... Paul at the very outset raised a question of maintainability of this application under Article 102 of the Constitution contending-that the 'Council' is neither a department of the Government of Bangladesh nor is it a statutory corporation or a local authority and as such it is not..

Category: Administrative Law, Constitutional Law | Date: 27 Feb, 1978 | Hits: 5

Commissioner of Sales Tax, Chittagong Zone, Chittagong Vs. Amin Jute Mills Limited, Sadarghat Road, Chitta¬gong, 1978, 7 CLC (HCD)

....e out of this order of the Income-Tax Appellate Tribunal according to the department are as follows:- (i) Whether on the facts and in the circumstances of the cast, the Tribunal was justified in holding that section 29 of the Sales Tax Act is not applicable to the assessee who is a ma......after the expiration of two years and further held that, section 29 of the Sales Tax Act has no application in the facts of the present case. It was also held that the imported article was covered by the exemption, notification dated 5.12.1962. The question of law which arose out of t..

Category: Fiscal/Taxation Law | Date: 17 Feb, 1978 | Hits: 2

Abdul Aziz Vs. Election Tribunal and Munsif, 2nd Court, Comilla and another, 1978, 7 CLC (HCD)

....re opened by the Tribunal In presence of the parties the recounting is correct and the original count log is wrong. 6. Mr. Ahmed has next contended that the Tribunal fell into an error of law by holding that according to rule 40(4) of the Union Parishad (Election) Rules, 1976 a ballot paper sha......t was notified in the official Gazette and petitioner entered into office by taking oath. Bat respondent No, 2 challenged the election by an election petition under section 26 of the Local Government Ordinance, 1976 taking a number of grounds one of which was that there wet a mistake in th..

Category: Election Law | Date: 17 Feb, 1978 | Hits: 7

Shnmsul Huda Vs. Jalaluddin Ahmed and others, 1978, 7 CLC (HCD)

....rector of the said Company is illegal, mala fide, ultra vires and without jurisdiction, that the defendant No. 1 is not the Managing Director of the Company and the impugned action of defendant No. 1 holding himself as the Managing Director of the said Company is illegal and mala fide. By amendment ......f a Managing Director subject to the approval of the general meeting may also be considered." It is further alleged by the plaintiff that he attended the said meeting but there was no discussion over the election of a new Managing Director. In the Articles of Association of the Company it is th..

Category: Company Law | Date: 17 Feb, 1978 | Hits: 8

Commissioner of Income Tax, Chittagong Vs. Consolidated Tea & Lands Co.Ltd, 1978, 7 CLC (HCD)

....d the question of law in the following terms: “In the facts and circumstances of the case, the Tribunal was justified in affirming the order of the Appellate; Assistant Commissioner and in holding that the premium paid for loss of profit due to unforeseen circumstances are allowable deduc......e Appellate Division. The prayer is refused as we do not consider it to be a fit case. Abdul Momith Choudhury J.- I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 224. ..

Category: Fiscal/Taxation Law | Date: 16 Feb, 1978 | Hits: 4

Abdul Motleb Khan & others Vs. Daud Ali Khan and others, 1978, 7 CLC (HCD)

....ication on 5-11-77 for substitution of the heirs of the deceased appellant and respondent after setting aside abatement. This court after hearing the parties rejected the application for substitution holding that no case has been made out for setting aside abatement and recorded the abatement of the...... The application for review is accordingly rejected and the prayer for leave under Clause 15 is also hereby refused. Ed. This Case is also Reported in: 31 DLR (HCD) (1979) 110   ..

Category: Civil Law | Date: 9 Feb, 1978 | Hits: 1

General Manager, Urea Fertilizer Fac¬tory, Ghorashal, Palash, Dacca Vs. Urea Fertilizer Fac¬tory Employees Uni¬on, Ghorasal Palash, Dacca and others, 1978, 7 CLC (HCD)

.... No. 2, whether or not he was on leave, would continue to be in the employment under the petitioner as well as President of the Workers' Union. But it is to be seen whether there is any basis for holding that the order of transfer is mala fide. So far as the Appellate Tribunal is concerned, if t......praying for leave on the ground of his illness. The application was allowed and he was granted leave till 21.5.75; but on the expiry of this leave, he again applied for further leave till he "recovered from his illness" and the Corporation also allowed him to remain on leave as prayed for...

Category: Labour and Industrial Law | Date: 7 Feb, 1978 | Hits: 1

Fazlul Huq Chowdhury Vs. Govt. of Bangladesh, 1978, 7 CLC (HCD)

.... He submitted his explanation denying the allegation and also appeared before the Enquiry Officer who held an enquiry into the matter. The Enquiry Officer however submitted a report to the Government holding him guilty. The report was accepted and the petitioner was compulsorily retired. The proceed...... 1977. Judgment Shahabuddin Ahmed J.—This rule under Article 102 of the Constitution of Bangladesh alls in question an order dated 22.7.77 (Annexure-C) of Respondent No.1, Government of Bangladesh, communicated under the signature of respondent 3, Joint Secretary, Establis..

Category: Civil Law, Constitutional Law | Date: 1 Feb, 1978 | Hits: 1

Fazlul Huq Chowdhury Vs. Govt. of Bangladesh, 1978, 7 CLC (HCD)

.... He submitted his explanation denying the allegation and also appeared before the Enquiry Officer who held an enquiry into the matter. The Enquiry Officer however submitted a report to the Government holding him guilty. The report was accepted and the petitioner was compulsorily retired. The proceed...... 1977. Judgment Shahabuddin Ahmed J.—This rule under Article 102 of the Constitution of Bangladesh alls in question an order dated 22.7.77 (Annexure-C) of Respondent No.1, Government of Bangladesh, communicated under the signature of respondent 3, Joint Secretary, Establis..

Category: Administrative Law | Date: 1 Feb, 1978 | Hits: 1

Amulya Chandra Kundu Vs. Monendra Nath Biswas, 1978, 7 CLC (HCD)

.... Chittagong for ejecting the sub-tenants claiming that the sub tenancy stood automatically annulled in consequence of the sale of the estate in 1913. The learned Sub-ordinate Judge dismissed the suit holding that the sub-tenancy was not affected by the sale since neither the sob-tenancy nor the talu......een in actual possession of the land and some of them have got their homestead therein On 13.7.59 they came to learn that the touzi was sold to one Kali Krishna Chakraborty in auction for arrears of government revenue on 22.6 55. No notice of the sale had been served upon them but a notice was found..

Category: Property Law, Tenancy Law | Date: 16 Jan, 1978 | Hits: 2

Amulya Chandra Kundu Vs. Monendra Nath Biswas, 1978, 7 CLC (HCD)

.... Chittagong for ejecting the sub-tenants claiming that the sub tenancy stood automatically annulled in consequence of the sale of the estate In 1913, The learned Sub-ordinate Judge dismissed the suit holding that the sub-tenancy was not affected by the sale since neither the sob-tenancy nor the talu......een in actual possession of the land and some of them have got their homestead therein On 13.7.59 they came to learn that the touzi was sold to one Kali Krishna Chakraborty in auction for arrears of government revenue on 22.6 55. No notice of the sale had been served upon them but a notice was found..

Category: Property Law | Date: 16 Jan, 1978 | Hits: 2

Md. Abdur Rasheed Vs.

....y (1977) 29 DLR (SC) 41 where it was observed that "Precedent hearing or compliance of the principle of natural justice is implicit in the dismissal of employee enjoying some statutory status or holding a statutory post or a post of a public character." Apart from citing these cases Mr. Bh......, Dacca Division, Dacca (defendant No. 2) terminating his service was void, invalid, illegal, ultra vires and without lawful authority and of not legal effect and that he was still in service of the Government. 2. His case, in brief, is that he was appointed as Physical Education Teacher in Naw..

Category: Constitutional Law, Employment/Service Law | Date: 2 Dec, 1977 | Hits: 2

Benoy Bhusan Bardhan and others Vs. Sub-Divisional Offi­cer, Brahmanbaria and another, 1977, 6 CLC (AD)

....epting certain items were enemy properties and the respondents were authorised to manage the same. 4. The learned Judges of the High Court disposed of the Rule by their judgment dated 1-12-69 on holding that the respondents were authorised to exercise necessary powers for taking possession of t...... Result: The appeal is allowed. Cases Referred to- Province of East Pakistan Vs. Syed Hatem Ali and others (1968) 20 DLR (SC) 129; Sufia Khatun Vs. Secretary, Revenue Department, Government of East Pakistan and others, (1968) 20 DLR (SC) 18; Mumtazuddin Ahmed Chowdhury Vs. Deputy..

Category: Property Law | Date: 29 Nov, 1977 | Hits: 112