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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.......he appeals are dismissed but there will be no order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 242.......on is made, agreed to or given on grounds of com­mercial expediency, simply because it takes place some time after the close of an accounting year. In examining any transaction and situation of this nature the Court would have more re­gard to the reality and specialty of the situation rather than ..

Category: Fiscal/Taxation Law | Date: | Hits: 124

New Dacca Industries Ltd. Vs. Quamrul Huda & others, 1979, 8 CLC (AD)

....ons stated above we allow this appeal without any order as to costs. The judgment of the High Court is set aside and the writ re-called. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 234....... judgment of the High Court is set aside and the writ re-called. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 234.......o the actual enactment made therein. The State may nationalise an exist­ing company, but the effect of nationalisation on the corporate character of the Company is not uniform, and it depends on the nature of the legislation for which it was designed. In some nationalisation schemes, enterprises ma..

Category: Employment/Service Law | Date: | Hits: 104

Atahar Ali Sarder & others Vs. State, 1978, 7 CLC (AD)

....hase from the prosecution witnesses an admission in their cross-examination." In the result, therefore, this appeal is dismissed. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 227. ......on in their cross-examination." In the result, therefore, this appeal is dismissed. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 227. ......nder section 157 of the Evidence Act. 26. With respect, the decision has cor­rectly reflected the consensus opinion that has been expressed by the Courts in the sub­continent as to the scope and nature of this provision under section 288 Cr.P.C. It is an enabling power which has been conferred ..

Category: Criminal Law | Date: | Hits: 107

Shafiqur Rahman and others Vs. Nurul Islam Chow­dhury and others, 1982, 11 CLC (AD)

....cessary to make any further observation in this regard. Order of the Court. By the majority judgments, the appeal is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 127. ......lso Reported in: 35 DLR (AD) (1983) 127. ......ubstituted in place of sub-section (4) of section 439. For conveni­ence of examining whether the revisional power of the High Court Division has been curtailed, if so, to what extent; and to see the nature or extent of finality of the order passed by the Sessions Judge under section 439A. Sub-secti..

Category: Others | Date: | Hits: 135

Abdul Mannan and others Vs. Kulada Ranjan Mowali and others, 1977, 6 CLC (AD)

....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....... date of the arrival of the records in the High Court. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 195....... Orders. 12. For the proper understanding of the said provisions it is necessary to appreciate that the right to reformation in situ and the right of accretion are two distinct rights of different nature and it will be appropriate for the said pur­pose to follow the development of the law rela­..

Category: Property Law | Date: | Hits: 133

Md. Akram Ali Pk. and others Vs. Md. Yasin Ali and others, 2012, 41 CLC (AD)

....wing amendment is restored. The trial Court is directed to dispose of the suit as expeditiously as possible. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 135; 17 MLR (AD) (2012) 242. ......peditiously as possible. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 135; 17 MLR (AD) (2012) 242. ......sion. 10. Mr. Shaheed Alam, learned Advocate, appearing on behalf of the leave petitioners, submits that the High Court Division wrongly came to a finding that the proposed amendment would change nature and character of the suit although addition of new fact cannot in any way change the nature a..

Category: Procedural Law | Date: | Hits: 100

Jahangir Alam Chowdhury (Md.) Vs. Zabun Nahar Chowdhurani and other, 2008, 37 CLC (HCD)

....is Court at the time of issuance of the Rule is hereby vacated. Lower Courts record be sent down at once with a copy of the Judgment. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 322. ......abun Nahar Chowdhurani and other…………………….opposite Parties Judgment May 8, 2008. Result: Two Rules are made absolute. Cases Referred to- Mohsena Khatun Vs. Habib Knitting Mills, 1997 BLD (AD) 47; Hussain Ahmed Chowdhury Vs. Md. Nurul Amin, 47 DLR (AD) 162; Habibullah......les including ornaments and furnitures to the defendant husband and his father-in-law also gave Taka 5 lac to the defendant for taking higher education from abroad. The defendant is a man of very bad nature who always used to give pressure on her to take money from her father's house and used to tor..

Category: Family Law | Date: | Hits: 167

Nurun Nabi (Md.) Vs. Md. Abu Taher Khan and another, 2009, 38 CLC (HCD)

....usly as may be Practicable. The order of stay granted earlier by this Court shall stand vacated. Communicate the order at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 317. ......ay granted earlier by this Court shall stand vacated. Communicate the order at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 317. ......nts Act, being a special law and special provision being made to restrain lingering of the disposal of such cases and also to discourage preferring frivolous appeals. This piece of legislation by its nature is a beneficial one and the chequed defaulter should not be indulged in a manner so that the ..

Category: Criminal Law | Date: | Hits: 86

Human Rights and Peace for Bangladesh (HRPB) and others Vs. Government of Bangladesh and others, 2009, 38 CLC (HCD)

.... to the office of the Prime Minister and the Ministry of Disaster Management by a special messenger of this Court as soon as possible. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 71. ......of Disaster Management by a special messenger of this Court as soon as possible. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 71. ......n is required to be given. 11. We have perused the Writ Petition and its Annexures, the affidavit-in-opposition and its Annexures. 12. One of the most frightening and destructive phenomena of nature is a severe earthquake and its terrible aftereffects. An earthquake is a sudden movement of t..

Category: Constitutional Law | Date: | Hits: 211

Momena Khatun and oth­ers Vs. Hussain Fabrics Ltd. and others, 2010, 39 CLC (HCD)

....lier at the time of issuance of rule is here by vacated. Communicate this order at once. Sent down the lower Court records at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 66.......nt down the lower Court records at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 66.......umber of documents i.e. power of attorney dated 26-1-2002, as exhibit 1 allotment letter dated 30-7-85 in favour of defendant No.1, as exhibit 2, deed of agreement (bainapatra) dated 19-3-1990 and signature of witness No.2 Belal Hossain, as exhibit Nos. 3 and 3ka. Certificate dated 26-8-1990 issued ..

Category: Property Law | Date: | Hits: 78

Chairman, Uttara Manage­ment Ltd. and others Vs. Chairman, Labour Court, Rajshahi and another, 2004, 33 CLC (HCD)

....excess of its jurisdiction. Therefore, there is no merit in this Rule. The Rule is accordingly, discharged without any order as to cost. Ed. This Case is also Reported in: 56 DLR (2004) 627. ......t in this Rule. The Rule is accordingly, discharged without any order as to cost. Ed. This Case is also Reported in: 56 DLR (2004) 627. ...... Pointing out the definitive clause (v)(ii) of section 2 he has submitted that although the respondent No. 2 after promotion had been performing his duty as Senior Supervisor but having regard to the nature of his duty attached to the office he cannot be termed as Manager or Administrator and that h..

Category: Labour and Industrial Law | Date: | Hits: 188

BIVAC International SA and another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)

....t without any order at to cost. The order of direction given at the time of issuance of the Rule by this Division is hereby recalled. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 284. ...... given at the time of issuance of the Rule by this Division is hereby recalled. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 284. ......n services as alleged by the petitioners. He submits that the petitioners services are not marked as having intellectual, strategic character of the consultants rather the services are of clerical in nature. The mere fact that the marks of the petitioners indicates additional services of consultancy..

Category: Fiscal/Taxation Law | Date: | Hits: 152

Abdus Salam Laskar Vs. Bangladesh and others, 2012, 41 CLC (HCD)

.... result, the Rule is discharged. The order of status quo passed earlier at the time of issuance of the Rule is vacated. Communicate a copy of the judgment. Ed. This Case is also Reported in: ......¦â€¦â€¦...Petitioner Vs. Bangladesh and others ………………….....Opposite Parties Judgment March 6, 2012. Result: The Rule is discharged. Lawyers Involved: Md. Tamizuddin, Advocate -For the petitioner. Mrs. Syeda Rabia Begum, Assistant Attorney General-For opposite......ion over the suit land. 5. The Senior Assistant Judge (in charge), Habigonj heard the application and rejected the same by his order dated 15.10.2003 on the reasons that the suit land is a beel in nature and that the plaintiff did not produce any documents to show that defendant No.5 was owner of..

Category: Property Law | Date: | Hits: 78

Fazler Rahman Talukder Vs. Md. Mohsen Ali Talukder and another, 1982, 11 CLC (AD)

....dgment and decree of the High Court Division and those of the lower Appellate Court are set aside and those of the trial Court restored. Ed. This case is also reported in: 35 DLR (AD) (1983) 116.......also reported in: 35 DLR (AD) (1983) 116.......t held that the defendant acquired occupancy right which was a protected interest. On appeal by the plaintiff the learned Subordinate Judge, however arrived at a different finding with regards to the nature and character of the interest created by the pattas authorizing the settlement holder to enga..

Category: Property Law | Date: | Hits: 58

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: ......ingly disposed of. Send down the lower Court records along with a copy of this judgment at once. Ed. This Case is also Reported in: ......dmanabhiah AIR 1971 (SC) 1836 where it had been held by the Supreme Court that even in a case when both the Judges had held that the accused was guilty but there was a difference of opinion as to the nature of the offence committed by the accused, it was open to the third Judge to decide the appeal ..

Category: Criminal Law | Date: | Hits: 94

Samerendra Samajpati and others Vs. Government of the People’s Republic of Bangladesh, 2012, 41 CLC (AD)

....r of the High Court Division. We do not find any merit in the leave petition. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: ......ccordingly, the petition is dismissed. Ed. This Case is also Reported in: ......her persons leaving the petitioners in possession of .60 acre of agricultural land. According to the petitioners, there was no breach of the terms of the license nor was there any allegation that the nature and character of the land was changed either to commercial or residential use. Recently some ..

Category: Property Law | Date: | Hits: 69

Abdul Mannan Bhuiyan Vs. State, 2010, 39 CLC (AD)

....t Division, in the premises, are perfectly justified in maintaining the conviction and sentence of the appellant. The appeal is therefore dismissed.  Ed. This Case is also Reported in: ......e appellant. The appeal is therefore dismissed.  Ed. This Case is also Reported in: ......ession, that all the confessing accused implicated each other and therefore, it could not be said that the confession was extracted by torture and that as the confessional statement is inculpatory in nature, there is no reason not to convict the appellant relying upon it despite the fact that he had..

Category: Criminal Law | Date: | Hits: 100

Biman Bangladesh Airlines Limited and others Vs. Md. Moniruzzaman and others, 2011, 40 CLC (AD)

....service benefit from the date of passing the judgment and order by the High Court Division on 18-3-2010 in writ petition No.4480 of 2009. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 56.......Division on 18-3-2010 in writ petition No.4480 of 2009. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 56.......Service) Regulations, 1979, the ques­tion of any grievance for breach of the principles of natural justice for not giving notice or an opportunity of being heard does not arise irres­pective of the nature of the Service of the petitioner which is permanent in nature, and the order of termination h..

Category: Employment/Service Law | Date: | Hits: 111

JMS Glass Industries Ltd. Vs. Customs, Excise and VAT Appellate Tribu­nal and others, 2011, 40 CLC (AD)

.... discharging the Rule. For the reasons stated hereinbefore, we find no merits in the petition and accordingly, the same is dismissed. Ed. This Case is also Reported in: 64 DLR (AD) (2012) 43. ......in the petition and accordingly, the same is dismissed. Ed. This Case is also Reported in: 64 DLR (AD) (2012) 43. ......the Customs Act. And in clause (Ka) of sub-sec­tion 1(Ka) of section 42 of the VAT Act detailed procedure has been made as to how the Commis­sioner (Appeal) shall dispose of the Appeal and also the nature of Order he would be able to pass. So, with the memorandum of Appeal, the petitioner was obli..

Category: Fiscal/Taxation Law | Date: | Hits: 130

Azmal Khan Vs. Md. Afzal Khan and others, 2011, 40 CLC (AD)

....ame. We find no substance in the contention of Mr. Kamal-ul-Alam. The appeal is, therefore, dismissed without any order as to costs. Ed. This Case is also Reported in: 64 DLR (AD) (2012) 17. ......se is also Reported in: 64 DLR (AD) (2012) 17. ......the orders of the trial Court allowing the prayers for amendment of the plead­ings in which the appellant wanted to introduce cer­tain facts which are not conformity with his earlier plea of ejmali nature of the suit property and (b) whether the defendant No.1 is competent to chal­lenge the said ..

Category: Civil Law | Date: | Hits: 86