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Pubali Bank Vs. The Chairman, First Labour Court, Dhaka and another, 1991, 20 CLC (AD)

....ther...............Respondents Judgment June 13, 1991.  Cases Referred to-  Radha Kissen Chamria and others Vs. Durga Prosad Chamria AIR 1940 PC 167 & Commissioner of Income tax Vs. Vadilal Lallu Bhai AIR 1973 (SC) 1016. Lawyers Involved: Asrarul Hossain, Senior Advoc......ect matter of the dispute till its final resolution is a Power apart from adjudicating and determining any industrial dispute. Ed. This Case is also Reported in: 44 DLR (AD) 40; 12 BLD (AD) 72. ......e till its final resolution is a Power apart from adjudicating and determining any industrial dispute. Ed. This Case is also Reported in: 44 DLR (AD) 40; 12 BLD (AD) 72. ......ect matter of the dispute till its final resolution is a Power apart from adjudicating and determining any industrial dispute. Ed. This Case is also Reported in: 44 DLR (AD) 40; 12 BLD (AD) 72. ..

Category: Labour and Industrial Law | Date: | Hits: 103

Abdul Mannan Vs. Jobeda Khatun & others, 1992, 21 CLC (AD)

...., 1985 it refused to set aside its earlier direction to the trial Court for the disposal of the Order 9, rule 13 matter. In view of the above, the appeal is allowed. No costs. Ed. ......, 1985 it refused to set aside its earlier direction to the trial Court for the disposal of the Order 9, rule 13 matter. In view of the above, the appeal is allowed. No costs. Ed. ......e its earlier direction to the trial Court for the disposal of the Order 9, rule 13 matter. In view of the above, the appeal is allowed. No costs. Ed. ......, 1985 it refused to set aside its earlier direction to the trial Court for the disposal of the Order 9, rule 13 matter. In view of the above, the appeal is allowed. No costs. Ed. ..

Category: Property Law | Date: | Hits: 64

Commissioner of Income-Tax, Dacca Zone, Dacca Vs. M/S. Ata Hossain Khan Ltd., 1975, 4 CLC (AD)

....b and another, AIR 1934 Lahore 876 = 1934 (II) ITR 305, Bombay Cycle Stores Co. Ltd., Vs. Commissioner of Income-Tax Madhya Pradesh, 1958 (33) ITR 13 and 5; Beerjah Reddiar Vs. Commissioner of Income-tax, Travancor Cochin, AIR 1959 Kerala 220 = 1960 (38) 152 = 160(2) Taxation 130; Pandit Brothers Vs......e year 1956-57 made the following observation in respect of his finding that the account, sub­mitted by the assessee, could not be accepted: "In arriving at the G.P. of Rs. 44,511/- the assessee deducted Rs. 15,129/- as depreciation. If this is added to G.P. shown, correct G.P. will come to Rs.......ed with costs and the judgment and order of the High Court are set aside and that of the Appellate Tribunal restored. Ed. This Case is also Reported in: 28 DLR (AD) 141.......that this appeal is allowed with costs and the judgment and order of the High Court are set aside and that of the Appellate Tribunal restored. Ed. This Case is also Reported in: 28 DLR (AD) 141...

Category: Fiscal/Taxation Law | Date: | Hits: 164

Jardine Henderson Ltd. Calcutta, India Vs. Commissioner of In­come-Tax, Chittagong, 1976, 5 CLC (AD)

....lip;……....Respondents in both the appeals. Judgment, Jan. 14, 1976. Cases Referred to: Messers Octavius Steel Company Ltd. Vs. The Commissioner of Income-tax, Dacca reported in 12 DLR (SC) 121 same case in PLD 1960 SC 371; Octavious Steel and Company L......pinion that the High Court took the correct view in answering the question referred to it under section 66(1) of the Income-tax Act. Both the appeals are dismissed with costs. Ed. ...... the correct view in answering the question referred to it under section 66(1) of the Income-tax Act. Both the appeals are dismissed with costs. Ed. ......ndered has little relevance for determining the question whether the income, profits and gains accrued or earned directly or indirectly through or from any business connection or any properties or source in taxable territories. It has been submitted by him that the commission received by the man..

Category: Fiscal/Taxation Law | Date: | Hits: 114

Karnaphuli Rayon and Chemical Ltd. Vs. The Govt. of Bangla­desh and others, 1976, 5 CLC (AD)

....shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ......shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ......Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ......shy;nufacture by the appellant Company is declared to have been issued without lawful authority and was of no legal effect. There shall be no order as to costs in this appeal. Ed. ..

Category: Business or Commercial Law | Date: | Hits: 109

Haji Md. Shariatullah Vs. Ashrafun Nessa Bibi and others, 1976, 5 CLC (AD)

....g regard to the considerations made above we find no substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ......g regard to the considerations made above we find no substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ...... substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ......g regard to the considerations made above we find no substance in this appeal. It is accordingly dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 91. ..

Category: Property Law | Date: | Hits: 77

Khondkar Mohiuddin Vs. Syed Moin Ahmed, 1976, 5 CLC (AD)

....dgment and decree of the High Court are set aside and the judgment and decree of the Court of Additional District Judge are restored. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ......dgment and decree of the High Court are set aside and the judgment and decree of the Court of Additional District Judge are restored. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ......rt are set aside and the judgment and decree of the Court of Additional District Judge are restored. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ......dgment and decree of the High Court are set aside and the judgment and decree of the Court of Additional District Judge are restored. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ..

Category: Tenancy Law | Date: | Hits: 68

Lal Meah, being dead his heirs Momena Khatun & others Vs. Haji Md. Ibrahim Meah & others, 1975, 4 CLC (AD)

.... call such additional evidence on the question as it may deem fit. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) (1976) 61. ...... call such additional evidence on the question as it may deem fit. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) (1976) 61. ......dence on the question as it may deem fit. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) (1976) 61. ...... call such additional evidence on the question as it may deem fit. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) (1976) 61. ..

Category: Property Law | Date: | Hits: 82

The Com. of Income-tax Chittagong zone, Ctg. Vs. M/s Everett Orient Line Corpn, 1976, 5 CLC (AD)

....ourt Appellate Division (Civil) Present: Ahsanuddin Chowdhury J. Kemaluddin Hossain, J. Debesh Chandra Bhattacharya, J. The Commissioner of Income-tax  Chittagong zone, Chittagong.............Appellant. Vs. M/s. Everett Orient ......ght in so far it allo­wed the three assessees' initial depreciation under s. 10(2)(vi) of the Act. We find no reason to interfere. All the three appeals are dismissed with costs. Ed. ...... the three assessees' initial depreciation under s. 10(2)(vi) of the Act. We find no reason to interfere. All the three appeals are dismissed with costs. Ed. ......t is the income of the year of assessment, though the amount is measured by a yardstick based on pre­vious years. The difference is well illus­trated by the distinction that in England the source of income must still be extent in the year of assessment but that is not of relevance in Ind..

Category: Fiscal/Taxation Law | Date: | Hits: 134

The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cine­ma Co., 1976, 5 CLC (AD)

....as Prabhudas, Bombay Vs. Commissioner of Income-Tax Bombay City, 1952 (22) I.T.R. 150; Chandi Prasad Chokhani Vs. State of Bihar, 1961 (43) I.T.R. 498; Provincial Library Vs. Commissioner of Income-tax East Pakistan, PLD 1958 (S.C.) 81; Harjina & Co. (Pak) Ltd., Karachi Vs. Commissioner of In......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. ......er 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. ......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

Matilal Sikder & ors Vs. Benodini Dasi, being dead her heirs Bepin B Das & ors, 1976, 5 CLC (AD)

....ordinate Judge are restored. As there is no appearance on behalf of the respondent there; shall be no order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 5. ......ordinate Judge are restored. As there is no appearance on behalf of the respondent there; shall be no order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 5. ......e on behalf of the respondent there; shall be no order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 5. ......ordinate Judge are restored. As there is no appearance on behalf of the respondent there; shall be no order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 5. ..

Category: Property Law | Date: | Hits: 54

Punjab Ali Pramanik and others Vs. Mohd. Mokarram Hossain, 1976, 5 CLC (AD)

....486 and Basanta Kumar Roy Vs. Charu Chandra Pal 62 C.W.N. 132 which were considered by the High Court, to two cases of Indian jurisdi­ction, namely, Mrs. Bacha F. Gazdar Vs. Com­missioner of Income-tax, A.I.R. 1955 S.C. 74 and Shyarolal Vs. Jagannath A.I.R. 1969 Col. 424 and also an English decisi......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. ....... 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. ......o the share-holders by way of dividends. The ratio of this decision is that the income of the company and the divi­dend income of the share-holders of the said company are derived from the identical source, namely, agriculture and as such the share­holders incomes as well as agricultural income ar..

Category: Property Law | Date: | Hits: 118

Bangladesh and another Vs. M/S. A. T. J. Industries Ltd. and others, 1977, 6 CLC (AD)

....he lease, the name of the Company M/S. Abdul Tayab Jiwaji was replaced by the new name of the Respondent company in all the relevant offices of the Govern­ment, the Respondent paid the property tax, ground rent, betterment' tax and other taxes and concluded that the Respondent was not an una......show its lawful authority to dispossess forcibly the company from the property upon an alleged plea of cancellation of the lease. For   these reasons this petition is dismissed. Ed. ......dispossess forcibly the company from the property upon an alleged plea of cancellation of the lease. For   these reasons this petition is dismissed. Ed. ......show its lawful authority to dispossess forcibly the company from the property upon an alleged plea of cancellation of the lease. For   these reasons this petition is dismissed. Ed. ..

Category: Property Law | Date: | Hits: 57

Nurun Nabi Mondal and others Vs. Joynal Abedin Khondkar & ors, 1977, 6 CLC (AD)

....er areas as may be notified in the Official Gavette. It was argued at the bar that the Title as well as the Preamble of the Act indicated that the intention of the Legislature was that the proposed tax should be imposed on immovable property lying in urban areas only and that as such the expre&s......nbsp;                                 ......bsp;                            ......nbsp;                                 ..

Category: Property Law | Date: | Hits: 59

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. ......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. ......ubmitted 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. ......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)

....tan by which certain notices issued by Respondent No. 2, the Assessing Officer, ask­ing the said Companies to furnish returns in respect of their holdings for the purpose of im­position of tax under the East Pakistan Urban Immovable Property Tax Act, 1957 (East Paki­stan Act XI of 19......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. ......c 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. ...... in the preamble as the area of proposed taxation may be taken to have been significant in the sense that in the opinion of the Legislature the lands and buildings in urban areas could be fruitful sources of taxa­tion for the purpose of increasing the revenue receipts of the Government. ..

Category: Fiscal/Taxation Law | Date: | Hits: 244

Ansar (Md) Chan Mia Vs. State, 2001, 30 CLC (AD)

....ife, on maintaining the conviction the convict under section 302 of the Penal Code.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 115. ......ife, on maintaining the conviction the convict under section 302 of the Penal Code.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 115. ......ct under section 302 of the Penal Code.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 115. ......ife, on maintaining the conviction the convict under section 302 of the Penal Code.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 115. ..

Category: Criminal Law | Date: | Hits: 74

Nibir Chandra Chowdhury and others Vs. State, 2001, 30 CLC (AD)

.... a sentence of Taka 500 in default to suffer rigorous imprisonment for 1 (one) month each.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 113. ...... a sentence of Taka 500 in default to suffer rigorous imprisonment for 1 (one) month each.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 113. ......r rigorous imprisonment for 1 (one) month each.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 113. ...... a sentence of Taka 500 in default to suffer rigorous imprisonment for 1 (one) month each.   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 113. ..

Category: Criminal Law | Date: | Hits: 59

Government of Bangladesh Vs. Member, Administrative Tribunal, Dhaka and others, 2001, 30 CLC (AD)

....hat view of the matter, we no merit in this petition and the same is accordingly dismissed   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 112. ......hat view of the matter, we no merit in this petition and the same is accordingly dismissed   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 112. ...... petition and the same is accordingly dismissed   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 112. ......hat view of the matter, we no merit in this petition and the same is accordingly dismissed   Ed.   This Case is also Reported in: 53 DLR (AD) (2001) 112. ..

Category: Administrative Law | Date: | Hits: 132

Abdus Sobhan Vs. Anwar Rahim & others, 2001, 30 CLC (AD)

....for our interference.   There is no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 110. ......for our interference.   There is no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 110. ......here is no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 110. ......for our interference.   There is no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 53 DLR (AD) (2001) 110. ..

Category: Property Law | Date: | Hits: 74