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Commissioner of Income-Tax Vs. M/S. Jamiluddin Corporation Ltd., Bogra, 1979, 8 CLC (AD)
....mputing the total income to the assessee. In the result, therefore, the appeals are dismissed but there will be no order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 242.......sioner of Income Tax (1960) 39 I.T.R. 706 the assessee company maintained its account on the mercantile system. It was the managing agent of a paper mill company. Under the agreement it was under a duty to forego upto one-third of its commission when the profits of the managed company were not suf..Category: Fiscal/Taxation Law | Date: | Hits: 124
Shafiqur Rahman and others Vs. Nurul Islam Chowdhury and others, 1982, 11 CLC (AD)
....rection for putting the attached land into auction as ordered by the learned Additional Sessions Judge on 9-7-80 in exercise of the power under section 439A, could not be said to have been modern excess or without jurisdiction. The respondent filed counter affidavit before the High Court Divisio......d that the proceedings are not bona fide and that its continuance would mean abuse of the statutory provisions on the subject. In such a case the High Court is not only competent but also it is its duty to interfere with the proceedings before a Court subordinate to it. Sub-section (4) of section ..Category: Others | Date: | Hits: 135
Abu Saber Aziz Mohammad and others Vs. Government of Bangladesh and others, 1976, 5 CLC (AD)
.... 27.63 acres by accretion, that this entire 27.63 acres of land were wrongly recorded in the Khas Khatian of Respondents No. 2 to 4, that after the acquisition of the rent receiving interests and the excess Khas lands of the said Respondents the said lands had been recorded in the Khas Khatian of th......manded to the trial Court for disposal in the light of the observation made above. There will be no order as to costs in this appeal. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 218...Category: Property Law | Date: | Hits: 75
Abdul Mannan and others Vs. Kulada Ranjan Mowali and others, 1977, 6 CLC (AD)
....wed to retain in his possession under section 20, or the limit laid down in section 90 whichever be greater such tenant or his successors-in-interest shall not have the right to re-possession of such excess area of land; and such excess area shall vest in and be at the disposal of the Provincial Gov......urt fees payable on the Memorandum of Appeal so treated within six months from the date of the arrival of the records in the High Court. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 195...Category: Property Law | Date: | Hits: 133
Abdul Hannan Vs. Election Tribunal, Cox's Bazar, Chittagong & another, 1979, 8 CLC (AD)
....e is remanded back to the Tribunal for disposal of the case in the light of the observations made above. Costs will abide the result. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 191.......fixed on the ballot boxes (Rule 35 (4). If the impugned 10 votes had been cast in two wards simultaneously then, of necessity when the issue was raided for resolving for whim those votes were cast, a duty is cast on the Tribunal to ascertain such intention and it cannot abdicate its function. The Tr..Category: Election Law | Date: | Hits: 163
Nurun Nabi (Md.) Vs. Md. Abu Taher Khan and another, 2009, 38 CLC (HCD)
.... one notice for each cheque. This may well depend upon several considerations like the need of the payee, the time gap between the cheques and the payee's desire to avoid multiplicity of proceedings, excessive legal cost and delay in the disposal of a case, etc. But, the legislature cannot be inflic......d in clauses (b) and (c) as quoted above, may cover the amount of money that may be due under only one dishonored cheque as well as the amount of money due under more than one dishonoured cheque. The duty of the payee is to demand the 'amount of money' due to him and that may be due under one or mor..Category: Criminal Law | Date: | Hits: 86
Khalil @ Khalilur Rahman and others Vs. State, 2008, 37 CLC (HCD)
....tion and sentence is affirmed and he will get benefit of section 35A of the Code of Criminal Procedure. Send down the LCR at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 309. ......posed of by this single Judgment. 3. The prosecution case, in short, is that, on 10-12-1994 the informant Md. Moslem Uddin (Officer-in-Charge Saraigachhi Food Godown) after completing his official duty at about 2-00 PM he locked up the said godown's door and handed over all responsibility to one ..Category: Criminal Law | Date: | Hits: 116
Category: Constitutional Law | Date: | Hits: 211
Category: Labour and Industrial Law | Date: | Hits: 188
Tofael Ahmed Vs. State, 2002, 31 CLC (HCD)
....he light of observation made in the judgment dated 16‑1‑1994 by the appellate Court in Criminal Appeal No. 32/89. Record be sent down. Ed. This Case is also Reported in: 56 DLR (2004) 614.......pite of filing process and process fee witness summons were not issued from the Court and, as such, the Court would not proceed with the hearing even if complainant would remain present as it was the duty of the Court to issue the processes. The order as to acquittal under section 247 CrPC was recor..Category: Procedural Law | Date: | Hits: 73
Abdus Sattar alias Taku Sattar Vs. State, 2010, 39 CLC (HCD)
....ess his detention is required in connection with any other case. Send down the Lower Court Records. Communicate the order at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 298. ......the officer-in-charge Shahid Shokrana has filed up the first information report form on 14-10-2002 he has proved his signature on the first information report as Exhibit 2/B. Being entrusted with the duty to investigate into the case, he inspected the place of occurrence prepared a draft sketch map,..Category: Criminal Law | Date: | Hits: 65
BIVAC International SA and another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)
.... treating the Petitioners as "Consultants" in palpable violation of the Public Procurement Act, 2006 and the Public Procurement Rules. 2008 and (d) the failure of the Respondents to refund/adjust the excess VAT deducted from the petitioners, invoices should not be declared to be without any lawful a......ference (TOR) (section 6). It is further submitted that the Government intended the petitioners to provide consultancy service in addition to the service rendered as 'Surveyors'. It is the additional duty of the petitioners to provide some consulting service as per the terms of the contract. But the..Category: Fiscal/Taxation Law | Date: | Hits: 152
A. M. Anwarul Haque Vs. State, 2011, 40 CLC (HCD)
.... set aside. The appellant is released from his bail bond. Send down the lower Court’s records with a copy of this judgment. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ......osed to know the real stock, or that he maintained the register and was assigned for loading and unloading the goods. The tally books and register are official records showing performance of official duty of the appellant. These records do not show that the appellant illegally lifted or shifted the ..Category: Criminal Law | Date: | Hits: 61
State Vs. Md. Faisal Alam Ansari and others, 2008, 37 CLC (AD)
....as stated above and the Jail Appeal is accordingly disposed of. Send down the lower Court records along with a copy of this judgment at once. Ed. This Case is also Reported in: ......the said Code they have taken divergent views.” Referring to the cases of Sharat Chandra Mitra Vs. Emperor ILR 38 Cal. 202 and Ahmed Sher Vs. Emperor AIR 1931 Lah. 513, he concluded that it was his duty to consider the entire appeal of the appellant although the learned Judges of the Division Benc..Category: Criminal Law | Date: | Hits: 94
State Vs. Md. Abul Hossain and another, 2011, 40 CLC (AD)
....tence of imprisonment for the period they have already undergone. The appeals are allowed with the modification of the sentence as above. Ed. This Case is also Reported in: 9 LG (AD) (2012) 47. ......e any money. This statement proved that the operators used to receive money by selling stamps for renewal of licence. He, however, denied his responsibility of misappropriation saying that it was the duty of the Assistant Post Master. He admitted the realization of money from the licence holders but..Category: Criminal Law | Date: | Hits: 85
Government of Bangladesh and others Vs. Abdul Motaleb & others, 2011, 40 CLC (HCD)
....m the aforesaid action of revenue authority, it appears that Lamio Matbar was allowed to continue his possession in the aforesaid lands and that the revenue authority failed to take possession of the excess land in possession of Lamio Matbar. It appears from Exhibits-2(ka) and 3 that Lamio Matbar fi...... based on proper appreciation of laws and facts. Accordingly, all the 3 (three) appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 50. ..Category: Property Law | Date: | Hits: 67
Government of Bangladesh and Others Vs. Md. Mosharraf Hossain, 2011, 40 CLC (AD)
....not find any error in the impugned judgment and order calling for interference by this Court. Accordingly, this petition is dismissed. Ed. This Case is also Reported in: 32 BLD (AD) (2012) 67.......চার/২/১ই-৫/২০০৭/১১০৮. 5. The Bench Readers of the Appellate Division being a post equivalent to that of the Bench Officers in the High Court Division, it was the duty of the respondents to ensure that there was no discrimination between the two posts, therefore,..Category: Employment/Service Law | Date: | Hits: 127
Category: Fiscal/Taxation Law | Date: | Hits: 130
M/S Pak Jute Mills Ltd. Vs. Income Tax Officer and another, 1978, 7 CLC (AD)
....ere the rate of surcharge has been detailed. This point also fails. In the result, therefore, the appeal is dismissed with costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 178. ......is that this bonus share is not exempt from income tax. 13. As for this question whether the super tax is leviable, Section 55 provides that in addition to income tax there will be an additional duty of income tax called "super tax". Previously the super tax was also chargeable on the income of..Category: Fiscal/Taxation Law | Date: | Hits: 131
Zaminur Rahman & others Vs. Bangladesh & others, 1978, 7 CLC (AD)
.... the basic question as to the nature of the Octroi levied by the Paurashava. If Octroi is a tax then the contention is infallible and the notification cannot but be declared to have been published in excess of the powers of the Paurashava. It is thus necessary to examine the nature of the Octroi lev......wful authority and for directing Respondent No.1 to cancel, withdraw that or rescind the said Notification. The appellants who are the Octroi Muharir's of Dacca Pourashava and entrusted with the duty of assessing and collecting Octroi on goods and animals imported in the Municipal area, filed..Category: Fiscal/Taxation Law | Date: | Hits: 112