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Bangladesh Steamer Agents Association Vs. Bangladesh & others, 1981, 10 CLC (AD)
.... any lawful authority. Ed. ......ad with Section 3 of the Trade Organization Ordinance, 1961 (Ordinance No. XLV of 1961) hereinafter called the Ordinance as a nonprofit making concern having the main object of doing the business of weighment / measurement of various articles of import and export by private individuals..Category: Others | Date: | Hits: 110
Ful Chand Das and others Vs. Mohammad Hammad and others, 1982, 11 CLC (AD)
....ent of the High Court Division is maintained. Consequently, this appeal stands dismissed without any order as to costs. Ed. This Case is also Reported in: 3 BLD (AD) 1983, 68. ......rtain whether the proposed sale has been brought about. (i) by coercion, threat, intimidation, undue influence, misrepresentation or fraud; or (ii) in due course of business of the transferor. He will refuse permission in cases falling under clause (i) and may g..Category: Property Law | Date: | Hits: 75
Govt. of Bangladesh Vs. Md. Arshad Ali, 1982, 11 CLC (AD)
....e sustained. Therefore, the appeal is allowed. The judgment and order of the High Court Division are set aside and the writ petition is dismissed. We make no order as to costs. Ed. ......ules appended to the Resolution of the Ministry of Finance dated 18.8.58 as the statutory rules which they are not. Section 203-B confers the rules making power to the Government to frame rules for business in gold, etc. On this authority the Central Government may make rules to regulate business..Category: Criminal Law | Date: | Hits: 171
M/s. Everett Orient Lines Inc. Vs. Commissioner of Income Tax Ctg Zone, Ctg, 1982, 11 CLC (AD)
....esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ......aider Chowdhury J.—These are two certificated appeals under section 66 (a) (2) of the Income Tax Act. The assessee-appellant is a Company incorporated outside Bangladesh but carries on business in Bangladesh through local Agents. It is Shipping Company and it plies ships from and to ..Category: Fiscal/Taxation Law | Date: | Hits: 114
Mofizur Rahman Khan Vs. Government of Bangladesh, 1982, 11 CLC (AD)
.... disposed of in these terms, without any cost. In the result, Civil Appeal Nos. 73 and 124 of 1981 are dismissed. No order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 321. ......ommodore Islam but he did not attend it on the excuse that he was not allowed to park his car outside the gate. On another occasion, he was included in a Departmental Promotion Committee but when the business of the Committee started he was found absent and consequently another member was to be pick..Category: Constitutional Law | Date: | Hits: 188
Category: Fiscal/Taxation Law | Date: | Hits: 100
Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)
....ed without any order as to costs. The orders of the Court below are set aside, the proceedings of claims of the appellant before the Company Judge will proceed according to law. Ed. ......ect from 31-5-57 in term of clause (c) of section 5 of the Electricity Act, 1910. The licence of the Company was also revoked with effect from the said date. A price was offered for the entire business including machinery, plant, etc. and the Company ceased to have any business from 31-5-57,..Category: Fiscal/Taxation Law | Date: | Hits: 85
Hajee Khabiruddin Ahmed Vs. Md. Salam Kabir, 1982, 11 CLC (AD)
....ter the lapse of a reasonable time. For the reason stated above, the appeal is allowed with costs. The judgment of the High Court Division is set aside and that of the trial court restored. Ed. ......a of reconstruction by demolishing the frontal portion of the building was false and that the appellant did not require the premises for use and occupation of the members of his family or for his business. He denied the service of notice under section 106 of the Transfer of Property Act. 4. B..Category: Tenancy Law | Date: | Hits: 67
Bangladesh Vs. Hon'ble Judge, Prize Court, HCD, Supreme Court Building, Dacca, 1982, 11 CLC (AD)
....e learned Attorney-General are found unacceptable, not because it lack reasons but such reason has no support in law. The appeal is dismissed. No order as to costs. Ed. ......the executive power by the President, or the President wants to exercise such power directly. Clause (3) of Article 56 empowers the President to make rules for the allocation and transaction of the business of the Government the complexities of the machinery of the Government require that it..Category: Others | Date: | Hits: 116
Al-Sayar Navigation Co. Vs. Delta International Traders Ltd. and ors., 1982, 11 CLC (AD)
....plaintiff is assessed at Tk. 7,36,040/- and the decree is passed accordingly. Civil Appeal No. 38 of 1981 is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: ......suffered as a result of production of lower quality salt even after crushing, washing, etc. 23. It is clear that plaintiff being an importer was assessing his damages in terms of market loss of business and loss of profit. In other words, his action was for damages. He made the shipper a party..Category: Admiralty Law or Maritime Law | Date: | Hits: 264
Commissioner of Taxes, Ctg Zone, Ctg Vs. M/s Free School Street Properties, Ltd, 1982, 11 CLC (AD)
.... the activities of the assessee was business or trading. Therefore, rule 8 (9) is applicable. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ......profit upon which the company declared dividend and distributed it to its share holders. The High Court Division took the view that it is a kind of trade as contemplated in the definition of a business in section 2(4) of the Income Tax Act. The Wealth Tax Officer and the Appellate Commission..Category: Fiscal/Taxation Law | Date: | Hits: 78
Commissioner of Income Tax, Dacca Vs. Adamjee Sons Ltd., 1982, 11 CLC (AD)
....d not separately under section 7(1) of the Wealth Tax Act. There is nothing to interfere. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ......lth Tax Act before the High Court Division. The learned Judges of the High Court Division came to the conclusion that the Wealth Tax Officer is to determine the net value of the assets of the business as a whole, as contemplated under section 7(2) (a) Wealth Tax Act read with Rule 8(9)..Category: Fiscal/Taxation Law | Date: | Hits: 73
Commissioner of Income Tax Vs. Mrs. Masuda Khatun, 1982, 11 CLC (AD)
....e the exemption illusory. Accordingly, the answer to the question framed must be in the affirmative. The appeals are, therefore, dismissed without any order as to costs. Ed. ......income tax in the manner hereinafter appearing, namely,— (i) Salaries (ii) Interest on securities (iii) Income from property (iv) Profits and gains of business, profession or vocation (v) Income from other sources (vi) ..Category: Fiscal/Taxation Law | Date: | Hits: 75
Nurjahan Begum, wife of Mahmudur Rahman Vs. Mahmudur Rahman Mullick , 1982, 11 CLC (AD)
....a shop under the name Indian Paint Supply at Barabazar and its telephone No. was Calcutta 791 which was being used by the plaintiff, Kanchan Munshi had 6 steel Boats and with these he used to have jute bale binding and loading and unloading work. Kanchan Munshi was also a labour contractor of Ha......ement asserting that the property was purchased with her own money. She explained that her father was a rich man and occasionally he used to give money out of love and affection. He was a big business man and owned vast properties in Calcutta and in the district of Jessore and the defendant..Category: Property Law | Date: | Hits: 448
Bengal Water Ways Ltd. and other Vs. Rahimuddin Ahmed and others, 1982, 11 CLC (AD)
....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. ......quered history, case of respondent No. 1 Rahimuddin Ahmed is that his elder brother Alauddin Ahmed and his late father Shamsuddin Ahmed hid a partner-ship firm for carrying on water transport business. After the death of his father in October, 1960, Rahimuddin Ahmed and other heirs of his f..Category: Business or Commercial Law | Date: | Hits: 110
Chairman, D. I. T and another Vs. Chairman, 2nd Labour Court and another, 1981, 10 CLC (AD)
....gh Court Division and the Labour Court are set aside, and the petition before the Labour Court dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 37. ......ent" is defined in section 2(j) of Employment of Labour (Standing Orders) Act. The definitions are in the following terms: "2. (d)" commercial establishment' means an establishment in which the business of advertising, commission or forwarding is conducted, or which is a commercial agency, and..Category: Labour and Industrial Law | Date: | Hits: 108
Assessing Officer, Narayangonj Range and others Vs. Burmah Eastern Ltd., 1981, 10 CLC (AD)
....at the High Court Division has rightly held that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in:......e applied retrospectively, once the assessment had already been done. 2. The Respondent is a company incorporated in Bangladesh, under the Companies Act, 1913, and in May, 1965 it took over the business and market assets of the Burmah Shell Oil Storage and Distributing Company of Pakistan Limi..Category: Fiscal/Taxation Law | Date: | Hits: 76
Zahirul Huq Vs. Ejamul Huq and others, 1982, 11 CLC (AD)
....rom the due process of law. With this observation this appeal is allowed without any order as to costs, the order of the High Court Division is set aside and the writ petition dismissed. Ed. ......was directed to restoration of possession of the shop. The facts as found by the learned Judges of the High Court Division are that the premises in question being a shop the appellant was running his business there under the heading 'Bornika . On Independence of Bangladesh, the shop was taken over a..Category: Tenancy Law | Date: | Hits: 93
Sonali Bank Vs. Abdul Mannan and others, 1981, 10 CLC (AD)
....ecame a debtor. The High Court Division has rightly issued the writ. In the result, therefore, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ......ely before the commencement of this order in the ownership, possession, power or control of the existing bank in relation to the undertaking within the territory of Bangladesh or in relation to the business of such undertaking outside Bangladesh, and all books of accounts, registers, records and a..Category: Banking Law | Date: | Hits: 129
Alhaj Md. Serajuddowlah Vs. The State, 1991, 20 CLC (AD)
....etitioner summarily. In the result, therefore, this appeal is allowed and the impugned proceeding pending in the Court of the Chief Metropolitan Magistrate, Dhaka is quashed. Ed. ......isputed property was one Mrs. Jahanara Begum who was the Proprietor‑ of Khohinoor Corporation. The appellant who is a full brother of the said Mrs. Jahanara Begum himself used to conduct the business there. Mrs. Jahanara Begum offered Tk. 15, 00,000.00 for the disputed property but her ten..Category: Criminal Law | Date: | Hits: 51