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Commissioner of Taxes, Chittagong Zone Vs. M/S. M. Ismail and Sons, 1982, 11 CLC (AD)
....rectly interpreted the expression 'person.' Accordingly, Civil Appeal No. 115 of 1981 is dismissed, without any order as to costs. Ed. This case is also reported in: 35 DLR (AD) (1983) 165. ......rectly interpreted the expression 'person.' Accordingly, Civil Appeal No. 115 of 1981 is dismissed, without any order as to costs. Ed. This case is also reported in: 35 DLR (AD) (1983) 165. ...... and Forwarding Agent, was originally assessed income tax on 22nd July, 1950, on a total income of Tk. 44,702/-. On February 16, 1962, notice under section 34 of the Income Tax Act was issued upon it for re-assessment, the ground being that it was under-assessed for the year concerned. The assessee ......levant time, and 2) that the expression 'person' as occurs in section 5 (5) of the Income Tax Act does not exclude a 'firm' from its ambit. 6. In Civil Appeal No. 114 of 1981, the only point for determination is whether the learned Judges of the High Court Division correctly interpreted sub-sec..Category: Fiscal/Taxation Law | Date: | Hits: 104
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. ......ourt is to consider in revision whether substantial justice has been done or not. The Supreme Court of India in the case of Amar Chand Agarwalla Vs. Shawi Base and another, AIR 1973 SC 799 stated the principle in the following term: "The jurisdiction of the High Court is to be exercised normally ......another, AIR 1973 SC 799. Lawyers Involved: Aminul Huq - For the Appellants. Ahmad Sobhan, Sr. Advocate, Fazlul Karim, Advocate with him instructed by Md. Aftab Hossain, Advocate on Record - for the respondents. K.A. Bakr, Attorney General. A.W. Bhuiyan, Additional Attorney General &am......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. ..Category: Others | Date: | Hits: 135
Abu Saber Aziz Mohammad and others Vs. Government of Bangladesh and others, 1976, 5 CLC (AD)
....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.......the said defendants in the same right as they had in the riparian lands under the provisions of Section 4 of Alluvion and Diluvion Regulation (Bengal Regulation XI of 1825) and in conformity to the principle laid down by the Judicial Committee in Lopez Vs. Muddan Mohan 13 M.I.A. 567. So no excep......his appeal by special leave is against a judgment of a Bench of the High Court Division allowing a First Appeal against a decree of the trial Court and dismissing the suit brought by the appellants for declaration of their title and for confirmation of possession in some portion of the land in sui......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)
....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.......f their legislative history. 13. There has been no private legislation creating or defining the right to reformation in situ but it is a right incidental to one's title to a tangible property. The principle underlying this right is that a person's right to any property is not destroyed or affec......ancy Act as amended by President's Orders No.72, 135 and 137 of 1972. 2. The appellants instituted the suit being Title Suit No.30 of 1948 in the Second Court of the Subordinate Judge, Barisal, for a declaration of the plaintiffs' right, title and interest in the disputed lands as Karsha ten......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.......ot be decided one way or the other as to what could have been the possible result of the election it must be held that the impugned Votes had materially affected the election". Relying on this principle, the High Court Division considered: "It is an accepted principle that secrecy in elect...... is directed against an order dated 11.7.78 passed by the High Court Division in Writ Petition No.806 of 1977. Facts giving rise to the proceeding are as follows:— Respondent No.2 contested for the post of Chairmanship of No.14, Badarkhali Union Parishad which was held on 26.1.77. He was d......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...Category: Election Law | Date: | Hits: 163
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. ...... assign its reasons so that when the order is called in question, the higher Court may be in position to see that there has been application of mind by the Court concerned and that it is aware of the principles involved in the exercise of its discretion. 19. In this connection, reliance may be m......-For the Petitioners. Abul Kalam Mainuddin, Advocate, instructed by Nurul Islam Chowdhury, Advocate-on-Record-For Respondent Nos.1-13. Not represented- Respondent Nos.14-113. Civil Petition for Leave to Appeal No.681 of 2009. (From the judgment and order dated 15.01.2009 passed by the H......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. ..Category: Procedural Law | Date: | Hits: 100
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. ......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. ......led seeking quashment of the proceedings of Metropolitan Sessions Case No.793 of 2008 under section 138 of the Negotiable Instruments Act, 1881, arising out of CR Case No.1 309 of 2007, now pending before the Court of Joint Metropolitan Sessions Judge, Court No.5, Dhaka. 2. The case of the compla......Act, for lodging the complaint petition. We, therefore, have found no illegality in lodging the complaint petition, in the matter as it has been filed. 14. Now the only question that falls for our determination is, whether a single notice can be issued for dishonour of 3(three) cheques. In other ..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. ...... Station. 37. He stated in his cross-examination that accused Azimuddin told him that he purchased the seized rice. 38. These are all the evidence adduced by the prosecution. 39. Fundamental principle of Criminal Jurisdiction is that onus of proving everything essential to the establishment......1 of 1998 convicting the appellant Khalil @ Md. Khalilur Rahman, Moazzem Hossain and Nurul Islam and others under section 395 of the Penal Code sentencing each of them to suffer rigorous imprisonment for 10(ten) years and to pay a fine of Taka 5000 in default to suffer rigorous imprisonment for 3(th...... competent witnesses and there is no internal points of falsehood in their evidence on any point and, as such, the impugned judgment calls for no interference by this Court. 14. The only point for determination in these appeals is, whether the learned Assistant Sessions Judge, Naogaon was justifi..Category: Criminal Law | Date: | Hits: 116
Atahar and others Vs. State, 2007, 36 CLC (HCD)
....ny other case and accused appellants Mutahar and Sohrab be discharged from their respective bail bond. Send down the LCR at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 302. ...... remain silent all through. But nothing adverse therefrom can be presumed against him. Whether his pleas are established or not and whether he leads evidence or not that is not material. The cardinal principle of criminal justice that the accused shall be presumed to be innocent until his guilt is p......abna PS Case No.9(5)92 corresponding to GR Case No.130 of 1992 convicting the accused appellants under sections 302/34 of the Penal Code and sentencing them thereunder to suffer rigorous imprisonment for life and also to pay a fine of Taka 5,000 (five thousand) each and in default to suffer rigorous...... competent witnesses and there is no internal points of falsehood in their evidence on any point and, as such, the impugned Judgment calls for no interference by this Court. 16. The only point for determination in the appeal is, whether the learned Additional Sessions Judge, Pabna is justified in..Category: Criminal Law | Date: | Hits: 66
Category: Property Law | Date: | Hits: 173
AKM Abdullah Harun Vs. Additional District Judge and others, 2001, 30 CLC (HCD)
....examination is hardly possible under the writ jurisdiction. In view of the above, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 654. ......examination is hardly possible under the writ jurisdiction. In view of the above, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 654. ......d without any lawful authority. 2. The petitioner's case, in short, is that one Mosammat Nurjahan Begum mother and predecessor of the petitioner, filed Miscellaneous Judicial Case No. 23 of 1990 before the learned District Judge, Jessore under section 35 of the Waqf Ordinance, 1962 for setting as......hin sixty days of the order, appeal to the High Court. (4) The decision of the District Judge, or when there is an appeal, the decision of the High Court shall be final." 8. The main, point for determination is, whether the District Judge can transfer the matter to the Additional District Judg..Category: Trust/Waqf Law | Date: | Hits: 153
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. ......রে।” 26. Hence we find that there is no evidence to show that the arms in question was recovered from the exclusive possession or control of the accused as alleged by the prosecution. The principle of law laid down in 50 DLR 356 is applicable in the facts and circumstances of this case. ......2 of 2002, should not be quashed and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The prosecution case, as has been initiated upon lodging a first information report (FIR) on 14-10-2002 by the informant P.W.1 Md. Jamiruddin, as Sub-Inspector of Poli......ed and, as such, this is not a case of no evidence, hence interference by this honorable Court under section 561A of the Code of Criminal Procedure (the Code) is not called for. 11. The points for determination in this case is whether the impugned Judgment and order is based on no evidence and as..Category: Criminal Law | Date: | Hits: 65
Category: Civil Law | Date: | Hits: 80
Abdul Khaleque Miah Vs. Sheikh Amin Uddin, 2011, 40 CLC (HCD)
....9 of 1982 is hereby maintained. The order of stay passed at the time of issuance of the Rule is vacated. Send down the lower Courts’ records. Ed. This case is also Reported in: ......clearly proved that the plaintiff did never relinquish his claim over the remaining land. The added defendant purchased the suit land on 9.2.1980 i.e. during pendency of the suit, which is hit by the principle of lis pendens and therefore, he cannot claim to be a bona fide purchaser. 13. I have c......l No.69 of 1982 dismissing the same on affirming those dated 11.5.1982 of the Subordinate Judge (now Joint District Judge), Second Court, Khulna passed in Title Suit No.319 of 1981 decreeing the suit for specific performance of contract. 2. Plaintiff’s case, in brief, is that defendant No.1, Mo......9 of 1982 is hereby maintained. The order of stay passed at the time of issuance of the Rule is vacated. Send down the lower Courts’ records. Ed. This case is also Reported in: ..Category: Property Law | Date: | Hits: 99
Category: Property Law | Date: | Hits: 78
Fazler Rahman Talukder Vs. Md. Mohsen Ali Talukder and another, 1982, 11 CLC (AD)
....ecover possession by evicting the defendants. On appeal by the plaintiff the learned Subordinate Judge reversed the decision in the view that the original purpose of creation of a tenancy will be the guiding factor to determine whether the tenant as an occupancy raiyat is a tenure-holder. He found t...... is not sufficient to prove that he is a tenure-holder. It must be proved on evidence that since the inception of the tenancy land was let out for of the agricultural or horticultural purpose. This principle, as it appears from the Judgment of the lower Appellate Court and that of the High Court D......ust fail, because, occupancy holding being a protected interest, it could not be annulled at the instance of the auction purchaser of the touzi in revenue sale. 2. The plaintiff brought the suit for declaration of his title to and recovery of khas possession in the suit land by evicting the d......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...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: ......art my consideration of the issue of sentence from the point where the three accused persons are seen at the place of occurrence, where the victim was shot and left on the roadside. 42. A general principle of sentencing is that, where the law provides for alternative or various quantum of senten......5 SC 216; Fateh Khan & others Vs. The State, 15 DLR (SC) 51. Lawyers Involved: Khandker Gulzar Hossain, Deputy Attorney General-For the State. Choudhury Sanawar Ali, Advocate-For the Informant. Farida Khan, Advocate-State Defence Lawyer for absconding convicts. Abdul Malek, Se......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: ..Category: Criminal Law | Date: | Hits: 94
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....... any accusation, not being a punishment as contemplated under Regulation 52(1) of Bangladesh Biman Corporation Employees (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 ......h, 2010 passed by a Division Bench of the High Court Division in Writ Petition No. 4480 of 2009 making the Rule absolute. 2. Respondent No.1 as petitioner filed the above mentioned writ petition before the High Court Division challenging the vires of regulation 52(1) of the Bangladesh Biman Corpo......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...Category: Employment/Service Law | Date: | Hits: 111
Government of Bangladesh and others Vs. Abdul Motaleb & others, 2011, 40 CLC (HCD)
.... 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. ...... 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. ......isposed of by this common judgment as they facts. 3. The facts, leading to the filing of these appeals, in short, are that Abdul Motaleb and 36 others as the plaintiffs instituted the instant suit for declaration of their title in the suit land described in the schedule to the plaint. The land co......ion 53 of the Act as under: "53. Appeal to the Special Judge.-Any person aggrieved by an order of the Revenue Authority under sub-section (2) of section 19 passed on appeal filed in respect of the determination of rent or recording of possession of any land, or by an entry made in a record-of-rig..Category: Property Law | Date: | Hits: 67
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. ......ontention, the learned counsel has referred the case of BKN Pillai Vs. Pillai and another, AIR 2000 SC 614. 8. We do not dispute the last submission of the learned counsel. It is now established principle that the Court may at any time allow amendment of the pleadings to rectify error in any pr......3. Civil Appeal No.91 of 2008 (From the Judgment and Order dated 7-2-2006 passed by the High Court Division in Civil Revision No.3682 of 2003) Judgment Surendra Kumar Sinha J. - In a suit for partition among the co-sharers, the defendant No.2 who is appellant before us filed additional w......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. ..Category: Civil Law | Date: | Hits: 86