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Uttara Bank Vs. Macneill and Kilburn Ltd. and others, 1981, 10 CLC (AD)
.... have interfered by passing an order of injunction without considering the principle of balance of convenience and inconvenience. Mr. Huq submitted the dispute is between two parties over a normal business transaction and the respective bankers had guaranteed the performance of their client. As ......Vs. Macneill and Kilburn Ltd. and others……………….Respondents Judgment Aug. 8, 1981. Lawyers Involved: Rafiqul Huq, Senior Advocate, with T. Islam, Advocate instructed by B. Bossain, Advocate-on- Record.—For the A...... the result, therefore, this appeal is allowed with costs. The order of the High Court Division is set aside, and the application for temporary injunction rejected. Ed. ...... the result, therefore, this appeal is allowed with costs. The order of the High Court Division is set aside, and the application for temporary injunction rejected. Ed. ..Category: Banking Law | Date: | Hits: 130
Hasan Imam Chowdhury Vs. Govt. of BanglaÂdesh and others, 1981, 10 CLC (AD)
....ndering service. But this proposition is hedged in by two conditions, namely, that a Government servant cannot without permission of the Government serve any other Master or be engaged in any other business and, consequently, because, on general principles a person cannot be allowed to reap .................. Appellant Vs. Govt. of Bangladesh and others................. Respondents Judgment March 23, 1981. Lawyers Involved: Ahmad Sobhan, Senior Advocate, instructed by Aminul Huq, Advocate-on-Record-For the Appellants. S. M. Nurul Hu......ion is pregnant with any new issue which requires adjudication in separate proceedings. In this view of the matter, the appeal is dismissed without any order as to costs. Ed. ......ion is pregnant with any new issue which requires adjudication in separate proceedings. In this view of the matter, the appeal is dismissed without any order as to costs. Ed. ..Category: Employment/Service Law | Date: | Hits: 101
Musharraf Hossain Chy Vs. GM, Titas Gas Transmission & Dist. Co. Ltd. & ors., 1981, 10 CLC (AD)
....view of the above observations, the appeal is dismissed, the Judgment and order of the High Court Division is upheld. There will be no order as to costs. Ed. This Case is also Reported in: ......rul Haider Chowdhury J Musharraf Hossain Chowdhury................................. Appellants (In C.A. No. 169 of 1979) vs. General Manager, Titas Gas Transmission & Distribution Co. Ltd. & ors...........Respondent And A.K.M. Ayub Ali....................................................../- in the scale of Tk. 1500-100-2700, it was claimÂed that he was directly under the administrative control of the Corporation. 5. Titas Gas Transmission and Distribution Company Ltd. which was incorporated in 1964 under the Companies Act, 1913, subsequently passed through different processing c......ent for laying it before Parliament." 24. Reference was also made to the provisions of Act No. XXXII of 1975 which provides for the re-organization of the services of the Republic and of public bodies and nationalised enterprise and for prescribed unified grades and scales of pay and other ter..Category: Employment/Service Law | Date: | Hits: 104
Bangladesh Steamer Agents Association Vs. Bangladesh & others, 1981, 10 CLC (AD)
....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......in Hossain CJ Fazle Munim J K.M.Subhan J Badrul Haider Chowdhury J Bangladesh Steamer Agents Association...............Appellant Vs. Bangladesh & ors .............................................Respondent Judgment May 31, 1979. ......contention the learned Attorney-General has referred to section 10 of the Ordinance which provides for notifying and hearing the Executive Committee before its suppression. The provision has been incorporated in the statute itself and there is nothing in section 8 (1) (b) or the order granting l...... any lawful authority. Ed. ..Category: Others | Date: | Hits: 110
Ful Chand Das and others Vs. Mohammad Hammad and others, 1982, 11 CLC (AD)
....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......udgment March 23, 1982. Case Referred to- Mohandra Lal Jaini vs. State of Uttar Pradesh AIR 1963 (SC) 1019. Lawyers Involved: Hamidul Huq Chowdhury, Senior Advocate instructed by Miah Abdul Gafur, Advocate on Record—For the Appellants. K.......ns offending any of the fundamental rights of the transferors. The original section 4 was in operation till October 10, 1964 when it was substituted by section 5 of the Ordinance X of 1964 which incorporated some new restrictions. In sub-section (1) the expression "competent autho......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. ..Category: Property Law | Date: | Hits: 75
Govt. of BanglaÂdesh Vs. Md. Arshad Ali, 1982, 11 CLC (AD)
....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......;………………………......... Respondent Judgment February 25, 1982. Lawyers Involved: A Wadud Bhuiyan, Deputy Attorney General, B. Hossain, Assistant Attorney General, instructed by Abdul Wadud Mian, Advocat......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. ......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. ..Category: Criminal Law | Date: | Hits: 171
M/s. Everett OriÂent Lines Inc. Vs. Commissioner of Income Tax Ctg Zone, Ctg, 1982, 11 CLC (AD)
....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 ......ellip;…Respondents Judgment March, 11, 1982. Lawyers Involved: Syed Ishtiaq Ahmed, Advocate. Mohammad Hossain, Advocate instructed by S. M. Huq, Advocate-on-Record—For the Appellant. Mahmudur Rahman, Advocate -instructed by Md. Sajjadul Huq, Advo......nbsp; Badrul Haider 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 Shi......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 114
Mofizur Rahman Khan Vs. Government of Bangladesh, 1982, 11 CLC (AD)
....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......6 S.C. 2250; Tofazzal Hussain V. Prov. of E. Pakistan (1963) 15 DLR (SC) 139; Sudashid Prakush V State of Oiissa AIR 1956 S.C. 432; M/s West Ramnand V. Madras E.D. Co. AIR 1 52 (SC) 1753; State of Mysore V. Acholah Chetty, AIR 1969 (SC) 477; Indira Gandhi V. Rajnarain AIR 1975 (SC) 2299; Hori Singh ...... 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. ...... 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. ..Category: Constitutional Law | Date: | Hits: 188
.... of gross-profits applicable to the dealing of applicant increased during the previous year."
2. In Civil Appeal No. 50 of 1981 the respondent Messrs. Beauty Paints Supply and Co. having wholesale business in dyes and chemicals, not wholesale business in paint as recorded by the Deputy Commission......ondent.
Judgment
January 19, 1982.
Result:
The appeals are allowed.
The Income Tax Act, 1922 (IX of 1922), sections 13, 66(1)
In case of assessee does not maintain accounts in accordance with method of accounting regularly, the assessing officer has been given the power to rejec......dgment and order by the High Court Division are set aside. The appeals are allowed without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (AD)(1982) 298; 3 BLD (AD) 1983, 48.
......dgment and order by the High Court Division are set aside. The appeals are allowed without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (AD)(1982) 298; 3 BLD (AD) 1983, 48.
..
Category: Fiscal/Taxation Law | Date: | Hits: 100
Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)
....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,......p;…......Respondents Judgment Aug 14, 1978. Cases Referred To- Raleigh Investment Co. Vs G-G. in Council AIR 1947 (PC) 78; Ravi Paint Colour & Varnish Works Ltd. Vs Federation of Pakistan PID 1954 (Lab) 551; Sargodha Trading Co. AIR 1943 (Lah) 228. .......... Section 2(9) of the said Act defines, "person" includes an individual, a Hindu undivided family, a firm, an association of persons or a body of individuals whether incorporated or not, a Company, Government of a Province, a local authority and every other art......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 85
Hajee Khabiruddin Ahmed Vs. Md. Salam Kabir, 1982, 11 CLC (AD)
....a of recoÂnstruction by demolishing the frontal portion of the building was false and that the appellant did not require the premises for use and occuÂpation 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...... Hajee Khabiruddin Ahmed…………………Appellant Vs. Md. Salam Kabir…………………………..... Respondent Judgment April 1, 1982. Lawyers Involved: S R. Pal, Senior Advocate, instructed by Santiranjan Karmaker, Advocate-on-Record.— For the Appellant. Syed S......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. ......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. ..Category: Tenancy Law | Date: | Hits: 67
Khondker Moshtaque Ahmed Vs. Bangladesh, 1982, 11 CLC (AD)
....w Court and the order of Government on review are set aside, The orders of convicÂtion passed on the appellant ate hereby quashed. Ed. This Case is also Reported in: 34 DLR (AD) (1982) 222. ......Saeed Ahmed PLD (SC) 151; Jamil Huq Vs. Bangladesh (1982) 34 DLR(AD) 125; A Rouf Vs. Abdul Hamid Khan (1965 17 DLR (SC) 515. Lawyers Involved: MH Khandker and Khandker Mahbub uddin Ahmed, Senior Advocates with Nizamuddin Haider, Advocate, instructed by Shahabuddin Ahmed, Advocate-on-Recordâ€......w Court and the order of Government on review are set aside, The orders of convicÂtion passed on the appellant ate hereby quashed. Ed. This Case is also Reported in: 34 DLR (AD) (1982) 222. ......n 26-11-1976 and pointed out that: "When election for representative GoÂvernment has been postponed on the ground of people's aversion. It is diffiÂcult to appreciate how elections of the local bodies are being held and that too without any demand from any quarter whatever." He thus conclu..Category: Criminal Law | Date: | Hits: 287
Bangladesh Vs. Hon'ble Judge, Prize Court, HCD, Supreme Court Building, Dacca, 1982, 11 CLC (AD)
....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......ourt, High Court Division, Supreme Court Building, Dacca …………….. Respondents Judgment Feb. 23, 1982. Lawyers Involved: K. A. Bakr, Attorney-General with A. W. Bhuiyan Deputy Attorney-General, instructed by M R. Khan, Advocate-on-Reco......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. ......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. ..Category: Others | Date: | Hits: 116
Bangladesh & others Vs. A. K. M. Zahangir Hossain, 1981, 10 CLC (AD)
.... member of the said 'disciplined force' if he has been illegally dismissed, removed, discharged, reduced in rank or comÂpulsorily retired. Ed. This Case is also Reported in: 34 DLR (AD) 173. ....... Dhirendra Nath Sarkar ……………………………………Respondents (In Civil Appeal No. 126 of 1979). Judgment October 21, 1981. Result: If a member of any disciplined force is aggrieved by an order of a Court or tribunal established under law relating to the disciplin......the final order in the proceedings has come to a provisional decision as to the nature of the penalty to be imposed, he must first ascertain that the delinquent has been given copies of all matters incorporated in the proceedings, and then order the delinquent to show cause why the particular penalt......rated in Article 102 of the ConsÂtitution of the People's Republic of Bangladesh, According to the learned Counsel, the authoriÂties specified in the Ordinance, 1976 are no more than administrative bodies. He submiÂtted that the procedure of enquiry as provided in section 6 of the Ordinance, clea..Category: Constitutional Law | Date: | Hits: 188
Al-Sayar Navigation Co. Vs. Delta International Traders Ltd. and ors., 1982, 11 CLC (AD)
....suffered as a result of producÂtion 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...... Judgment June 25, 1981. Result: Civil Appeal No. 15 of 1981 is allowed. Civil Appeal No. 38 of 1981 is dismissed. Cases Referred to- The St. Cloud (1863 LR 2 A & E 269); Napotor (LR 2 A & E 375); North Port Code Vs. Owners of Henrich Bjorn, 1886, Appeal Case Vol. 11 p. 2......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: ......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: ..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)
....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......Cases Referred To- Karanpura Development Co. V. Commissioner of Income Tax W.B. 1962 I. T.R. 362 ; Karnani Properties Ltd. V. Com. of Income Tax W.B. 1971 I.T.R. 547 : S.G. Mercantile Corporation Ltd. Vs. Com. of Income Tax 1972 I.T.R. 700. Lawyers Involved: A. M. Mahm...... 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. ...... 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. ..Category: Fiscal/Taxation Law | Date: | Hits: 78
Commissioner of Income Tax, Dacca Vs. Adamjee Sons Ltd., 1982, 11 CLC (AD)
....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)...... Commissioner of Wealth Tax vs. K.M. Desikar 92 I.T.R. 101; Commissioner of Wealth Tax vs. Pershow Properties 1969 I. T. R. 388. Lawyers Involved: Mahmudur Rahman, Advocate-on-Record, instructed by Md. Sajjadul Huq, Advocate-on Record—For the Appellant. M. Hossain......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. ......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 73
Commissioner of Income Tax Vs. Mrs. Masuda Khatun, 1982, 11 CLC (AD)
....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) ......921) 1KB 54; H. L. Canadian Eagle Oil Co. vs. King 27 T. C. 205. Lawyers Involved: A.K.M. Mozammel Hoque Bhuiyan with Rabia Bhuiyan, Advocate, instructed by M.R. Khan, Advocate-on-Record,—For the Appellant. Rafique-ul-Hoq, Senior Advocate, with T. Islam and Mostafa Adi......of any person (sec.3). "Person'' has been defined in section 2(9) which includes an individual, a Hindu undivided family, a firm, an association of persons or a body of individuals, whether incorporated or not, a company, Government of Province, a local authority and every other artificial ......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. ..Category: Fiscal/Taxation Law | Date: | Hits: 75
Nurjahan Begum, wife of Mahmudur Rahman Vs. Mahmudur Rahman Mullick , 1982, 11 CLC (AD)
....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......hellip;...................................Appellant Vs. Mahmudur Rahman Mullick being dead his heirs and legal representatives:- Musammat Nurjahan Begum, first Wife already on record as Defendant-appellant and others ......... ...... ........Respondent Judgment ......not be sustained. In the result the appeal is allowed, judgment and decree of the trial Court and those of the High Court Division are set aside and the suit is dismissed with costs. Ed. ......not be sustained. In the result the appeal is allowed, judgment and decree of the trial Court and those of the High Court Division are set aside and the suit is dismissed with costs. Ed. ..Category: Property Law | Date: | Hits: 448
Bengal Water Ways Ltd. and other Vs. Rahimuddin Ahmed and others, 1982, 11 CLC (AD)
....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......hers………………………….Respondents Judgment June 8, 1981. Cases Referred to- Hind Overseas Private Ltd. reported in A. I. R. 1976 (S.C) 565; Lodli Prashad vs. Karnal Distillery Company, 17 D.L.R. ......to an agreement for forming a private limited company to take over the business of the partnership firm and in pursuance of that agreement a company, namely, Pak Water Ways Limited was formed and incorporated under the Companies Act on 30th January, 1961. Alauddin Ahmed, the elder brother an......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. ..Category: Business or Commercial Law | Date: | Hits: 110
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