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....corded by, the Deputy Commissioner of Taxes. On examining the purchases found by the Deputy Commissioner not supported by vouchers he found that original printed vouchers produced before him provided complete details of the sellers in support of the said purchases; and all other purchases were also ......dgment and order by the High Court Division are set aside. The appeals are allowed without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (AD)(1982) 298; 3 BLD (AD) 1983, 48.
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Category: Fiscal/Taxation Law | Date: | Hits: 100
Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)
.... he does so, the profits derived from business so carried on are assessable to income tax in his hands. 15. In view of the above it is to be observed that the Income Tax Act is a complete code by itself and all questions of law, facts arising out of the proceedings under the Ac......or, Dacca Electricity Development Company under liquidation. The Commissioner of Income Tax sent demand to the Official Liquidator, who rejected the demand on the ground that it was time barred. Thereafter the Appellate Commissioner of Income made an application before Compan..Category: Fiscal/Taxation Law | Date: | Hits: 85
Abu Bakkar Vs. Nazir Ahmed, 1982, 11 CLC (AD)
....right of redemption subsists for sixty years. With amendment of the provision by P.O. 86 of 1972, the mortgager acquired the right of redemption with an application before a magistrate in the form of complete usufructuary mortgage with maximum period of seven years. Such right of redemption is exten...... within the meaning of the President's Order No. 88 of 1972 which amended section 95 of the State Acquisition and Tenancy Act 1950. In this view of the matter the High Court Division found the suit barred by limitation as well as by the doctrine of “transaction past and closed” set aside Judge..Category: Property Law | Date: | Hits: 58
Abdul Hamid Vs. Abdul Jabbar , 1982, 11 CLC (AD)
.... the money paid to the mortgagee auction-purchaser and it was held by the High Court that it was competent to the executing court to make an order of restitution with a view to secure to complete justice between the parties concerned "even if the case does not come within the term...... Shahabuddin Ahmed J Abdul Hamid…………………………………….. Appellant Vs. Abdul Jabbar………………………………&..Category: Civil Law | Date: | Hits: 82
Bangladesh Vs. Winifred Rubi & ors., 1982, 11 CLC (AD)
....ittle to do with these things, unless they became relevant to decide the public purpose. But to declare the requisition order as illegal and to have been passed without legal authority amounts to a complete denial of the realities of life. The end of law is human happiness in this case, by fulfil......ly, it is rendering a service to the community in general in training the future generation of the Nation. If the fees are high, the Court has nothing to do because it is essentially a question of bare economics. Affluent people will go there and those who cannot afford will not go there. It is ..Category: Property Law | Date: | Hits: 65
Jamil Huq and 11 others Vs. Bangladesh and others, 1981, 10 CLC (AD)
....atures to impose this duty on the Courts. Though powers to that effect were not granted in express terms by the British North America Act, 1867, they were not repugnant thereto, but Incidental to the complete self-government of Canada which was contemplated by that Act. The answers are only advisory...... with it, if the Army Act is taken into consideration, especially section 131, providing remedy within the Military organisation against the finding and sentence of a Court Martial, and section 133, barring all remedies against any decision of Court Martial of any Court exercising any jurisdiction,..Category: Constitutional Law | Date: | Hits: 327
Al-Sayar Navigation Co. Vs. Delta International Traders Ltd. and ors., 1982, 11 CLC (AD)
....that delivery was intended to be made to the K. Company. On the outbreak of war on September 3, 1939, the voyage, which would have taken only 63 days but for the ship's unseaworthiness, was still not completed, and the ship was ordered by the Admiralty to proceed to Glasgow which she reached on Octo......ht shortly break out and that any prolongation of the voyage might cause the loss of or diversion of the ship. Next the cost of transshipment was due to the steam company's failure to carry out its bargains and was damage arising as a direct and natural consequence of the breach of contract, for..Category: Admiralty Law or Maritime Law | Date: | Hits: 264
Bengal Water Ways Ltd. and other Vs. Rahimuddin Ahmed and others, 1982, 11 CLC (AD)
....n Ahmed was the Operating Director of the Company. 5. In June, 1962 Alauddin Ahmed transferred his shares in equal proportion to respondent No.1 and Zahiruddin Ahmed and thereafter completely retired from the Company and Company's business and since then Rahimuddin Ahm......private limited Company more or less as a partnership. With these words I concur with the judgment delivered by my learned brother Masud, J. and dismiss the appeal with costs. Ed. ..Category: Business or Commercial Law | Date: | Hits: 110
James Finlay and Co. Ltd. Vs. Chairman, Second Labour Court, Dacca and another, 1981, 10 CLC (AD)
....the notice of the Labour Court for its decision by reason of the express prohibition contained in section 43 of the Ordinance. Being unqualified the prohibition must seem to be both total and complete." 21. A dismissed worker can, however, bring an application under section ......n C.A. Nos. 26 & 27 of 1978) Vs. The Chairman, Second Labour Court, Dacca and another...............Respondents (in C.A. Nos. 26 & 27 of 1978) And Mir Ally Akbar............................Appellants (in C.A. Nos. 46 & 47 of 1978) Vs. ..Category: Labour and Industrial Law | Date: | Hits: 91
Bangladesh Vs. Abdul Wadud and ors., 1973, 2 CLC (AD)
.... is no denial that work was done by the respondent, and that it was of considerable volume and further that the contractor had been doing works in excess of these required of him. These works were completed in 1962. The contractor is entitled to payment of a reasonable amount, pending decision o......s remanded to the trial Court for disposal in accordance with law. In the circumstances of the case there will be no order as to cost. Ed. This Case is also Reported: 25 DLR (SC) (1973) 90. ..Category: Others | Date: | Hits: 103
Sri Monmotha Nath Kuri Vs. Mvi Mohammad Mokhlesur Rahman and others, 1973, 2 CLC (AD)
.... was killed in a railway accident, under Lord Campbell's Act, 1845. The evidence in that case was that she was at the time apprenticed to a firm of drapers and dress makers, that she was shortly to complete her apprenticeship and had prospects of beginning before long to earn a remuneration whic......by the plaintiffs for assessing their alleged loss at Rs. 15000/-. On these pleadings the following issues were raised: 1. Is the suit maintainable in its present form? 2. Is the suit barred by principles of estoppel, waiver and acquiescence? 3. Has the daughter of the plaintiff ..Category: Others | Date: | Hits: 124
Popular Biscuit Ltd Vs. Biximco Bremer Export Contor Brand, Repprecht Gmbh & ors, 2006, 35 CLC (AD)
....ng the respondent Nos.3-6 to take steps for settling the dispute upon referring the same to the appropriate arbitrator and also directing the arbitrator, to whom the dispute may so be referred, to complete the arbitration within one year from the date of receipt of the records from the court and......ood Corporation of India and another vs. Yadav Engineer and Contractor, (1982) 2 Supreme Court Cases 25. State of Uttar Pradesh vs. Janaki Saran, AIR 1973 SC 2071. Muhammad Idris and others vs. Tobarak Hossain, 17 DLR 209, New Bengal Shipping Company vs. Eric Lancaster Stump of Singapore,..Category: Business or Commercial Law | Date: | Hits: 94
Santipada Datta & others Vs. Satish Chandra Das and others, 2002, 31 CLC (AD)
....as not reversed by the appellate Court. In such a case when the plaintiff after getting into possessing retains the same with clean animus that he has become the absolute owner of the property in complete negation of any right or title of the true owner thereof i.e. defendant No. 2, his enjoym......out any order as to costs and the suit is decreed without any costs. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 173. ..Category: Property Law | Date: | Hits: 53
.... matter of the suit recommendation for enactment of Unified Marriage and Divorce Act for all citizens contending the learned Judges of the High Court Division erred in not considering that Islam is a complete code of life of Muslims and that there being clear provision of law relating to marriage an......ivision is expunged.
The Constitution of Bangladesh, 1972, Article 41
i) It is in no way desirable for the higher court, whose decision has binding effect on the courts subordinate to it, to embark on a matter which is totally unconnected with the subject matter before it. (7)
ii) While d..
Category: Family Law | Date: | Hits: 192
Bangladesh Road Transport Corporation and another Vs. Md. Shahidullah, 2002, 31 CLC (AD)
....ld against him in which the enquiry officer found him not guilty. Thereafter, the Corporation wanted to get rid of the respondent by compulsory retirement which was also not possible as he did not complete 25 years of service. Thereafter this order of termination was passed. ...... reported decision. The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 124. ..Category: Employment/Service Law | Date: | Hits: 75
.... of the Society and that from raising construction. The Court of Subordinate Judge passed an order dated 18-4-1963 restraining the defendants from going for construction in new areas but permitted to complete construction of the structure already started. Thereafter, Government started negotiation w......d X are also illegal and without jurisdiction.”
14. It may be mentioned the High Court Division in the last paragraph of its judgment has expressed the view that, “this judgment will not be a bar for the parties to effect the compromise for greater interest of both the parties, and the parti..
Category: Property Law | Date: | Hits: 54
BRAC and others Vs. Professor Mozaffar Ahmed and others, 2002, 31 CLC (AD)
..... BRAC Bank Limited as a public limited company and a banking company and not being a charitable organisation is fully subject to the provision of the Bankruptcy Act, 1997. The writ petitioner has completely failed to identify any particular fundamental right which might even conceivably be affe......may invest its fund with the object of getting more money for spending in charitable purposes……………………..(26) ii) There is no bar in the law in investing foreign donations in income generating activities….........(30)&..Category: Constitutional Law | Date: | Hits: 199
Osman Gani Vs. State, 2002, 31 CLC (AD)
....ath of his sister took place in his house. It was incumbent on the Courts below to properly scrutinise the material circumstances for determining whether the chain of circumstantial evidence is as complete as to lead to the only conclusion of the appellant’s guilt. In our view, the cumulat...... appellant and acquit him. The appellant be set at liberty if not wanted in any other case. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 34. ..Category: Criminal Law | Date: | Hits: 55
Government of Bangladesh and others Vs. A.K.M. Fazlul Haque, 2006, 35 CLC (AD)
....llowed him to draw pay and allowance admissible under the rules. Thereby all the actions of the provisions, departmental proceeding starting from framing of the charges by order dated 16.6.91 were complete, closed and past transaction. After compliance with the direction given by the Administrat......stance in the appeal in order to interfere with the impugned judgment and order of High Court Division. 24. The appeal is, accordingly, dismissed without any order as to cost. Ed. ..Category: Administrative Law | Date: | Hits: 124
Com. of In. Tax, Dacca Zone, Dacca Vs. M/S. Badridas Full-chand, Saidpur, Rangpur, 1981, 10 CLC (AD)
....ancel its registration." The assessee did not comply with the notice, nor appeared before the Income-tax Officer. The Income-tax Officer therefore says, "I would therefore complete the assessment to the best of my judgment under section 23 (4)". Then says, "the...... fulfilled. The claim for renewal of registration is rejected". 12. It is clear that the Income-tax Officer was absolutely in his discretion to entertain the application which was time barred and since he was not satisfied that the firm was prevented by sufficient cause from mak..Category: Fiscal/Taxation Law | Date: | Hits: 76
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