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The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cinema Co., 1976, 5 CLC (AD)
...., Dacca passed on reference under section 66(2) of the Income-Tax Act. 2. The assessee Gulistan Cinema Co., Dacca, an unregistered firm of exhibitor of Cinema films submitted the return of income of their business for the assessment year 1960-61. They claimed deductions under section 10(...... Ed. ......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
Amir Sultan Ali Hyder Vs. Md. K. Alam alias S. Alam & others, 1977, 6 CLC (AD)
.... not be binding on the Courts below. For the reasons stated above, the appeal is dismissed. We, however, make no order as to costs. Ed. This Case is also Reported in: (1977) 29 DLR (SC) 295.......however, make no order as to costs. Ed. This Case is also Reported in: (1977) 29 DLR (SC) 295.......e of decisions was considered in this case regarding the attributes of a Court as well as what are the elements of a judicial decision. In deciding whether a Collector who holds sale for arrears of revenue under the provision of the Bengal Land Revenue Sales Act, 1859 acts as, a Court or not, some..Category: Trust/Waqf Law | Date: | Hits: 182
Mansur Ali Vs. Bangladesh and another, 1977, 6 CLC (AD)
.... For the reasons we allow the appeal, set aside the orders of the High Court Division, accept the reference of the Sessions Judge Dacca, and quash the proceedings. Ed. ...... Ed. ......ons have referred to the dictum laid down by West J. The person concerned in the Bombay case was as Izphat-der i.e. a lessee of a village, who had undertaken to keep an account of its forest revenue and pay a certain proportion of it to the Government, keeping the remainder for himsel..Category: Employment/Service Law | Date: | Hits: 81
Punjab Ali Pramanik and others Vs. Mohd. Mokarram Hossain, 1976, 5 CLC (AD)
....and did not distribute it as dividends to its share-holders". 45. In the said case, the Supreme Court of Pakistan was faced with the question whether dividends paid to the share-holders out of the income of a company, which was exclusively engaged in agriculture, were themselves any agricultural ......s. Ed. This Case is also Reported in: 29 DLR (SC) (1977) 185. ......er to set aside the sale. The result, therefore, is that this appeal is dismissed. There shall, however, be no order as to costs. Ed. This Case is also Reported in: 29 DLR (SC) (1977) 185. ..Category: Property Law | Date: | Hits: 118
Bangladesh Vs. M/s. Sree Kundeswari Aushadhalaya, 1977, 6 CLC (AD)
....uestion any further. For the reasons, we find no merit in these appeals and they are dismissed, but having regard to the facts and circumstances of the matter, we make no order as to costs. Ed. ......e matter, we make no order as to costs. Ed. ......uestion any further. For the reasons, we find no merit in these appeals and they are dismissed, but having regard to the facts and circumstances of the matter, we make no order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 137
Akhtar Hossain Khan & others Vs. The State, 1977, 6 CLC (AD)
....which charge-sheet has been, submitted and cognizance has been taken under P.O. 50 after its repeal is' be tried by the Special Magistrate or the Special Tribunal as the case may be. Ed. ......t 26, 1976. Cases Referred to — Solicitor vs. A.T. Mridha, 26 DLR (SC) 173 (dissented from by the present Supreme Court judgment): Tozammel Hossain vs. State, (1975) 27 DLR 36 and A.T. Mashood vs. State, (1975) 27 DLR 93 (stand over-ruled) Shaymal Chandra vs. State, Cr.M.C. ......which charge-sheet has been, submitted and cognizance has been taken under P.O. 50 after its repeal is' be tried by the Special Magistrate or the Special Tribunal as the case may be. Ed. ..Category: Criminal Law | Date: | Hits: 113
M/s Amin Jute Mills Ltd. Vs. Bangladesh and others, 1977, 6 CLC (AD)
....e of the enactment of the Basic Democracies Order. We, therefore, do not find any substance in all these appeals which are dismissed, but there shall be no order as to costs. Ed. ......p;Appellant (In Appeal No. 6 of 1972). M/s Carpet Allied Products Ltd………………. Appellant (In Appeal No. 7 of 1972). Vs. Bangladesh and another.................... Respondents in all the appeals Judgment May 7, 1976.......t to make an addition to the revenues .of East Pakistan and for that purpose to impose tax on lands and buildings in urban areas. Whereas it is necessary to make an addition to the revenues of East Pakistan and for that purpose to impose a tax on the lands and buildings in urban..Category: Fiscal/Taxation Law | Date: | Hits: 244
Serajuddin Bepari & ors Vs. Mizanur Rahman & ors, 1977, 6 CLC (AD)
.... must claim, inter alia, a legal right, and allege an injury which is not ordinarily reparable by monetary compensation; with these observations, these petitions are dismissed. Ed. ......ellip;……………………….Petitioners. Vs. Mizanur Rahman & ors...............Respondents, (in C.P. No 3/77. Bangladesh and ors. .............. Respondents (In C. P. No. 4/77) Judgment January...... must claim, inter alia, a legal right, and allege an injury which is not ordinarily reparable by monetary compensation; with these observations, these petitions are dismissed. Ed. ..Category: Civil Law | Date: | Hits: 106
Government of Bangladesh and others Vs. Abu Musa, 2001, 30 CLC (AD)
....issued in the said Writ Petition stands discharged. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 77. ......Mahmudul Amin Choudhury CJ Mainur Reza Chowdhury J Md. Gholam Rabbani J Md. Ruhul Amin J Government of Bangladesh and others.............. Appellants Vs. Abu Musa.............issued in the said Writ Petition stands discharged. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 77. ..Category: Business or Commercial Law | Date: | Hits: 99
Government of Bangladesh Vs. Nurul Haque Miah and another, 2001, 30 CLC (AD)
....the facts of this case. The petition is dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 59. ...... Government of Bangladesh represented by Secretary, Ministry of Establishment &another........... Petitioners Vs. Nurul Haque Miah and another.............. Respondents Judgment December 8,......the facts of this case. The petition is dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 59. ..Category: Administrative Law | Date: | Hits: 93
Mohammad Ali Vs. ADC (Revenue), Dhaka & others, 2001, 30 CLC (AD)
....therefore, dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 27 ......y Md. Aftab Hossain, Advocate-on Record — For the Petitioner Syed Ziaul Karim, Advocate, instructed by Md. Nowab Ali, Advocate-on-Record — For the Respondent Nos. 3 and 4. Not Represented — Respondent Nos. 1 and 2. Ci......therefore, dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 27 ..Category: Property Law | Date: | Hits: 47
Quazi Din Mohammad Vs. Al_haj Arzan Ali and another, 1995, 24 CLC (AD)
....akh out of which he received Taka. 6 lakh and handed over his tide deeds to the respondent; it was stipulated that the appellant would execute and register a necessary sale‑deed by obtaining income‑tax and gain‑tax clearance certificates and that whenever these formalities woul......al J Latifur Rahman J Quazi Din Mohammad......... …………………….Defendant‑Appellant Vs. Al‑haj Arzan Ali and another.................. Plaintiff‑Respondents Judgment July 11 th 1994.......(b) and 28(a) of the Specific Relief Act. In the result, the appeal is dismissed without, however, any costs. Ed. This case is also reported in: 47 DLR (AD) (1995) 48. ..Category: Property Law | Date: | Hits: 69
State Vs. MA Malik, 1995, 24 CLC (AD)
....rming them as absolutely false and fictitious. He stated that he was a respectable citizen and a business magnate of the country having a number of Industries and Commercial enterprises and paying income tax to the tune of Taka 23 lacs approximately per year. He alleged that shortly after the ma...... Kh. Mahbub Hossain, Senior Advocate, instructed by Mvi. Md. Wahidullah, Advocate-on-Record-For the Respondent. Criminal Petition for Leave to Appeal No. 108 of 1994. (From judgment and order dated 28th August, 1994 passed by the High Court Division, Dhaka in Criminal Misc. Case N......onably or unfairly. There is no compelling reason to interfere with the impugned order. The petition is dismissed. Ed. This case is also reported in: 47 DLR (AD) (1995) 33 ..Category: Criminal Law | Date: | Hits: 64
Sec, Internal Resources Div., Min. of Finance & Chair, Vs. Nasrin Banu & 5 ors., 1996, 25 CLC (AD)
....Prime Minster (Annexure D), after proper scrutiny of their service record, before any necessary new recruitment is made. Ed. This case is also reported in: 48 DLR (AD) (1996) 171 ......nt: ATM Afzal CJ Mustafa Kamal J Latifur Rahman J Md. Abdur Rouf J Md. Ismailuddin Sarker J Secretary, Internal Resources Division, Ministry of Finance and Chairman, National Board of Revenue, Dhaka………………&helli......Prime Minster (Annexure D), after proper scrutiny of their service record, before any necessary new recruitment is made. Ed. This case is also reported in: 48 DLR (AD) (1996) 171 ..Category: Constitutional Law | Date: | Hits: 161
Sadharan Bima Corporation Vs. Bengal Liner Ltd. and another, 1996, 25 CLC (AD)
.... decreed for an amount of US $ 5,87,028.00 including cost to the plaintiff-respondent which we assess at US $ 53, 366.00. Ed. This case is also reported in: 48 DLR (AD) (1996) 143 ......oy Choudhury J Sadharan Bima Corporation…………………………………. Appellant Vs. Bengal Liner Ltd. and another……………………………&......verything connected therewith” and the words “everything connected therewith” have to be read ejusdem generis with the preceding words. The waiting time for purchase of rudder and revenue loss arising out of the accident are not of the same kind as loss, damage, liability or exp..Category: Business or Commercial Law | Date: | Hits: 151
ADC (Revenue), Pabna Vs. Md. Abdul Halim Mia, 1996, 25 CLC (AD)
....d and the respondents Execution Case No.5 of 1977 is dismissed as being barred under section 48 CPC. Ed. This Case is also Reported in: 1 MLR (AD) 1996, 126, 48 DLR (AD) (1996) 141 ......hellip;…………….. Respondent Judgment November 27, 1995. Cases Referred to- Bangladesh Jatiya Samabaya Bank Ltd. vs. Sangbad Daily Paper and others, BCR 1983 (AD) 418; Md. Abdur Rahim and others vs. Sree Sree Gredhari Jeo. 27 DLR (Dhaka......d and the respondents Execution Case No.5 of 1977 is dismissed as being barred under section 48 CPC. Ed. This Case is also Reported in: 1 MLR (AD) 1996, 126, 48 DLR (AD) (1996) 141 ..Category: Civil Law | Date: | Hits: 133
Fazlur Rahman Shah Vs. Md. Arifur Rahman @ Badsha Chairman, 1996, 25 CLC (AD)
....iness in the suit-shop from 1363 BS for about 29 years and had always been regular in payment of rent. The defendant has great stake in the suit-shop in connection with his business, from the income of which a large family of 16 members is supported and the educational expenses of 7 childre......mdash;For the Appellant. Md. Fazlul Karim, Senior Advocate, instructed by Md. Nawab Ali, Advocate-on-Record-For the Respondent. Civil Appeal No. 28 of 1993. (From the judgment and order dated 26 January 1992 passed by the High Court Division, Dhaka in Civil Revision No. 885 ......able in law. For the reasons aforesaid the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 1 MLR (AD) 1996, 258, 48 DLR (AD) (1996) 138 ..Category: Property Law | Date: | Hits: 52
Mohammad Brothers Vs. Collector of Customs and another, 1996, 25 CLC (AD)
....missions made by him before the appellate body which will not be inhibited by any observation or finding on the merit of the petitioner’s case. The petition is dismissed. Ed. ...... Md. Abdur Rouf J Md. Ismailuddin Sarker J Mohammad Brothers represented by its proprietor Md. Shahidullah……….Petitioner Vs Collector of Customs and another………………………..Respondents ......Division dismissed the writ petition in limine on the ground that when the goods were imported in breach of the sales contract relating to the rate there is no want of authority on the part of the revenue to enforce the rate prevail for levy of such duty. When breach of contract disputed the gri..Category: Business or Commercial Law | Date: | Hits: 111
Moudud Ahmed Vs. State, 1996, 25 CLC (AD)
....r pecuniary benefits to the said Company thereby illegally benefiting the said Company to the tune of Taka 13,40,43,636.97.00 or enriching themselves to that extent and depriving the then DIT from an income of the said amount, thus committing an offence under sections 409/109 of the Penal Code as al......titioner. AW Bhuiyan, Additional Attorney General instructed by Sharifuddin Chaklader, on-Record—For the Respondent. Criminal Petition for Leave to Appeal No. 108 of 1995 From the Judgment and Order dated 9-5-95 passed by the High Court Division in Criminal Revision No. 365 of 1992). J......ch stands settled by various previous decisions of ours. 17. We therefore find no ground for interference. The petition is dismissed. Ed. This case is also reported in: 48 DLR (AD) (1996) 42 ..Category: Anti-Corruption Laws | Date: | Hits: 105
Bangladesh Telecom (Pvt.) Ltd. Vs. Bangladesh T & T Board & others, 1993, 21 CLC (AD)
....etition in respect of this system is allowed. No order as to costs. Civil Appeal No. 3 of 1993 is dismissed without any order as to costs. Ed. This case is also reported in: 48 DLR (AD) (1996) 20......al J Latifur Rahman J Bangladesh Telecom (Pvt.) Ltd………………………………………………………………. Appellant (In Civil Appeal No. 73 of 1992) Bangladesh Telegraph and Telephone Board and anr. ……………………………Appellant (In Civil Appeal No. 3 of 19......stands completely frustrated and the Court will not issue a writ which will be inexecutable. Also he urges that this Court should save the project in the public interest and in the interest of public revenue and not leave it to the mercy of litigations. 28. Mr. Rokanuddin Mahmud submits, on the o..Category: Information Technology Law | Date: | Hits: 242
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