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BD Chemical In­dustries Corporation & another Vs. M/s Sattar Match Works & ors, 1992, 21 CLC (AD)

....d as "Sattar Match Works" and which being under the same management also used the same trade mark 'Cock" on its match boxes. The two factories under the same owners carried on their business under the name of "Sattar Match Works" for some time and thereafter the owners c......ion (Civil) Present: Shahabuddin Ahmed CJ MH Rahman J ATM Afzal J Mustafa Karnal J Latifur Rahman J Bangladesh Chemical In­dustries Corporation and another………………………&helli......a period of six months from the date of filing of the application. Civil Appeal No. 36 of 1991 is dismissed. There will be no order as to cost in either of the appeals. Ed. ......a period of six months from the date of filing of the application. Civil Appeal No. 36 of 1991 is dismissed. There will be no order as to cost in either of the appeals. Ed. ..

Category: Intellectual Property Law | Date: | Hits: 227

National Engineers Ltd. Vs. Director, Military Lands and Cantonment Directorate and others, 1992, 21 CLC (AD)

....eal is dismissed without any order as to costs. Four months' time from date is granted to remove the structures, machineries, etc. from the disputed land. Ed. This Case is also Reported in: ......n (Civil) Present: MH Rahman J ATM Afzal J Mustafa Kamal J Latifur Rahman J National Engineers Ltd...............Appellant Vs. Director, Military Lands and Cantonment Directo­rate, Ministry of Defence, Dhaka Cantonment and others…......he judgments written by my learned brothers Mustafa Kamal and Latifur Rahman, JJ; I concur with the judgment of Mustafa Karnal, J. Mustafa Kamal J.- The appellant, a Private Limited Company incorporated in Bangladesh under the Companies Act, 1913, is in possession of an industrial unit, name......re the writ petition was not maintainable. 28. With regard to the last point, the High Court Division has palpably taken an erroneous view of law. In order to enforce the performance by public bodies of any public duty by mandamus, the applicant must have a specific legal right to insist upon..

Category: Property Law | Date: | Hits: 68

Siddique Munshi Vs. The State, 1992, 21 CLC (AD)

....e same Judge. However, departure from this practice has caused no prejudice to the appellant. 13. In the result, we do not find anything to interfere. The appeal is dismissed. Ed. ......24th, 1991. Cases Referred To: Duga Mia vs. Crown 7 DLR 395; Shahed Ali Vs. State 13 DLR 414 and Sadik Vs. State (1971) PLD (SC) 713. Lawyers Involved: Serajul Huq, Senior Advocate, Supreme Court, instructed by Md. Aftab Hossain, Advocate­‑on‑Record &#......e same Judge. However, departure from this practice has caused no prejudice to the appellant. 13. In the result, we do not find anything to interfere. The appeal is dismissed. Ed. ......Exhibit‑2. This has been proved by PW 14. There is no evidence whatever in support of the defence claim that any marks of violence were found in the house of Badsha Mia. On the contrary, dead bodies of both Idris Fakir and Lalmia were found in the paddy field within proximity of about one h..

Category: Criminal Law | Date: | Hits: 69

Mackinnon Mackenzie & C. (Pak.) Ltd Vs. Com. of Taxes Ctg (South) Zone, Chtg, 1992, 21 CLC (AD)

....r section 66(1) of the Income Tax Act, 1922, Application No. 4 of 1984. 2. The assessee, a non‑resident Company, a subsidiary of Mackinnon and Mackenzie Co. Ltd. closed down its business in Bangladesh with effect from 1.10.1972. On 11.12.73 it submitted an assessment showing a......e Referred to- Commissioner of Income‑Tax, Kerala Vs Malayalam Plantations Ltd. [1964] 53 ITR (SC) 140 (150). Lawyers Involved: Syed Ishtiaq Ahmed, Senior Advocate, instructed by Md. Aftab Hossain, Advocate­ -on‑Record‑ For the Appella...... incurred for carrying on the business in this country. The High Court Division's answer to the question referred to is upheld. The appeal is dismissed with costs. Ed. ...... incurred for carrying on the business in this country. The High Court Division's answer to the question referred to is upheld. The appeal is dismissed with costs. Ed. ..

Category: Fiscal/Taxation Law | Date: | Hits: 84

SA Sultan Vs. The State and another, 1991, 20 CLC (AD)

.... accused, a close family friend, obtained a sum of Taka 6,00,000.00 (Tk. six lacs) from the complainant on different dates in 1987‑88 and gave assurance that he would give her share in his shipping business, but subsequently the accused did not give any share to the complainant and in spite of dem............Respondents Judgment November 20, 1991. Result: The appeal is dismissed. Lawyers Involved: Rokonuddin Mahmood, Advocate, instructed by Shamsul Huq Siddique, Advocate‑on‑Record- ­For the Appellant. M Shamsul Alam, Deputy Attorney General, instructed by SU Chaklader, Ad......case has been made out and we do not think it fit and proper to quash the proceeding at this stage. Hence, the appeal is dismissed. Ed. This Case is also Reported in: 44 DLR (AD) (1992) 139. ......case has been made out and we do not think it fit and proper to quash the proceeding at this stage. Hence, the appeal is dismissed. Ed. This Case is also Reported in: 44 DLR (AD) (1992) 139. ..

Category: Criminal Law | Date: | Hits: 64

Mujibur Rahman (Md) Vs. Government of Bangladesh and others, 1991, 20 CLC (AD)

....ring any interim or other order in relation to any law to which Article 47 applies. The laws referred to in Article 47 embrace a wide variety of property rights, professional, occupational, trade and business rights, almost all‑embracing in sweep and depth. Some notice is to be given and some cons......terpretation of the Constitution It is a settled principle of interpretation that an expression used in a constitutional enactment conferring legislative powers must be construed not in any narrow or restricted sense, but in a sense beneficial to the widest possible amplitude of the powers. No...... the Supreme Court which exercises the judicial power of the State. I concur again with the decision of my learned brother, MH Rahman J. Ed. This Case is also Reported in: 44 DLR (AD) 111. ...... the Supreme Court which exercises the judicial power of the State. I concur again with the decision of my learned brother, MH Rahman J. Ed. This Case is also Reported in: 44 DLR (AD) 111. ..

Category: Administrative Law | Date: | Hits: 203

Jamuna Oil Company Limited and another Vs.SK Dey and another, 1992, 21 CLC (AD)

....ge dated 9.9.78 was served on him he was only asked to show cause "why appropriate disciplinary action should not be taken against" him "for dishonesty in connection, with Company's business, misappropriation of the Company's property in collusion with others and conduct unbecomin......ellants Vs. SK Dey and another.............................................Respondents Judgment August 25, 1991. Lawyers Involved: Rafiq‑ul‑Huq, Senior Advocate (AKM Nazrul Islam, Advocate with him), instructed by Mr. Sharifuddin Chaklader, Advocat....... (defendant No. 1) and its Operational Manager (defendant No. 2) filed a joint written statement and contested the suit. It is their case that Jamuna Oil Company Ltd. is Private Limited Company incorporated under the Companies Act on 12.3.75 and that it was a subsidiary of the Bangladesh Petrol......d judgment of the High Court Division as well as the decree passed by the two Courts below. The appeal is, therefore, allowed and the suit of respondent No. 1 is dismissed. No costs. Ed. ..

Category: Employment/Service Law | Date: | Hits: 89

Government of Bangladesh Vs. Anis and Co. and others, 1991, 20 CLC (AD)

....g duly " endorsed in full" in his favour by name the consignee, Transclear. (5) Admittedly, the transaction in the present case is "cash against document" which is an internationally recognised business practice. The said transaction was not denied by the appellants and which is also permissi......ppellants Vs. Anis and Co. others .......................Respondents (In Civil Appeal No. 23 of 1991) Judgment August 29, 1991. Lawyers Involved: Abdul Wadud Bhuiyan, Additional Attorney­ General, instructed by Mvi. Md. Wahidullah, Advocate‑on‑Record ‑ For the Appellants (I......peals are dismissed without any order as to costs. Order of the Court By majority decision the appeals are allowed without cost. Ed. This Case is also Reported in: 44 DLR (AD) (1992) 65. ......peals are dismissed without any order as to costs. Order of the Court By majority decision the appeals are allowed without cost. Ed. This Case is also Reported in: 44 DLR (AD) (1992) 65. ..

Category: Business or Commercial Law | Date: | Hits: 130

BD Jatiya Matshajibi Samabaya Samity Ltd. Vs. Chairman, Labour Court, Ctg & anr.,1976, 5 CLC (AD)

....ew our attention to section 86 of the Co- operative Societies Act under Chapter IX dealing with settlement of disputes, section 86 runs thus:— "86. Any dispute touching the business or affairs of a Co-operative Society or of the liquidator of a society shall be referred ......Judgment May 5, 1976. Case Referred to: M/S Co-operative Milk Societies Union Ltd. Vs. State of West Bengal and others, 62 C.W.N. 405. Lawyers Involved: T. H. Khan, Senior Advocate with Mahbubur Rahman, A. N. M. Shahidullah, Advocates instructed by S. S. Hoda, Advoca......med the order of the Labour Court is set aside. The order of the Labour Court is also set aside and the petition of Respondent No. 2 is dismissed. There will be no order as to costs. Ed. ......med the order of the Labour Court is set aside. The order of the Labour Court is also set aside and the petition of Respondent No. 2 is dismissed. There will be no order as to costs. Ed. ..

Category: Labour and Industrial Law | Date: | Hits: 144

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

.... 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. 59,640/-. This is about 34% G.P. shown is too low in assessee's line of business. The assessee fails to furnish quantitative reconciliation of raw mater­ials purchased and......bay Vs. Sarangpur Cotton Manufacturing Co. Ltd., LR 65 IA 1 = AIR 1938 PC 1= 42 CWN 194; Commi­ssioner of Income-Tax, Madras Vs. A. Krishna-swami Mudaliar and others AIR 1964 SC 1843; the Pioneers Sports Limited, Sialkot Vs. Commi­ssioner of Income-Tax, Punjab and another, AIR 1934 Lahore 876 = 19......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.......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)

.... owned some godowns, situated in Pakistan, now Bangladesh. In accordance with the terms of the agreement the appellant was vested with the power of general management of the mana­ged Company's business transactions as well as property affairs in consideration of a commis­sion at the rate......ellip;....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 Ltd. Vs. The Co......Civil Appeal No. 17 of 1974 is in respect of the ap­pellant's income during the- next five assess­ment years, viz. 1958-59 to 1962-63. 2. The appellant is a public limited Company incorporated in India having its registered office in the city of Calcutta in India. By virtue of an ......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. ..

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

Government of Bangladesh Vs. Messres A. T. J. Industries Ltd. and others, 1976, 5 CLC (AD)

....ary, Ministry of Industries. And Mr. Saifuddin Ahmed accordingly took over the management of the Company of 3.3.72 On 14.4.72 Mr. Saifuddin appointed res­pondent No. 2 to supervise and manage the business of the Company and in September 1972 Sajjad Hossain and his wife executed a general power o......t. Vs. Messrs A. T. J. Industries Ltd. and others…….Respondents Judgement March 15, 1976. Result: The appeal is dismissed. Lawyers Involved: Faqeer Shahabuddin Ahmed, Attorney-General with Mahmudul Islam, Assistant Attorney-General—For the Appellant. Shah Abu Mayee......sturb the decision of the High Court Division. Subject to the observation made above, the appeal is dismissed with no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) 120. ......sturb the decision of the High Court Division. Subject to the observation made above, the appeal is dismissed with no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) 120. ..

Category: Business or Commercial Law | Date: | Hits: 129

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

....sense and the second rule is that if the statute is ore passed with reference to a particular trade, busi­ness or transaction, words are used therein which everybody conversant with that trade, business or transaction knows or understands to have a particular meaning in it, then the words are......nner (Holdings) Ltd. (1967) All E.R. 756; Thompson Vs. Goold & Co. (1910) A.C. 409 P- 420); Vickers, Sons & Maxim Ltd. Vs. Evans (1910) A.C. 444 of page 445; Messers Usmania Glass Sheet Factory Limited Vs. Sales T s Officer, Chittagong (1970) 22 DLR (SC) 43T— PLD 1971 SC 205. ......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. ..

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

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

....Single Judge of the Nagpur High Court has held that an order for costs passed by the debt relief court can not be executed by the Civil Court as in the Act there is no provision for the transfer of business for the Civil Court from the Debt Relief Court was not a Civil Court though presided over....... 1915 Madras 1222; Dharani Dhar Ghose Vs. Phanibhusan Mukherjee 50 C.W.N. 837.    Lawyers Involved: Golam Rabbani, Advocate, instructed by Md. Behter Ali, Advocate-on-Record—For Appellant. T. W. Chowdhury, Advocate, instructed by A. M. Khan Chowdhury, ......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. ..

Category: Property Law | Date: | Hits: 77

Azizur Rahman and another Vs. Sree Kailash Chand Burmecha and others, 1975, 4 CLC (AD)

....of the suit or of appointment of the receiver was served upon them, that they were in possession of the dis­puted properties on the basis of various deeds of exchange and that they did carry on jute business on some parts of the disputed pro­perties. 7. The learned Subordinate Judge appears to......lal and others AIR 1943 All. 1; Anadilal and others Vs. Ram Sarup and others, AIR 1936 All 495. Lawyers Involved: Khondker Mahbubuddin Ahmed, Advocate, instructed by A. Rab-II, Advocate-on-Record —For the Appellants. B. N. Chowdhury, Advocate, instructed by Daliluddin Ahmed, Advocate-o......the basis of what is just and convenient in each case. The result therefore is that this appeal fails and is dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 65. ......the basis of what is just and convenient in each case. The result therefore is that this appeal fails and is dismissed with costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 65. ..

Category: Property Law | Date: | Hits: 93

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

....e assessment year. The same view has been taken by the Supreme Court of Pakistan in the case of Radhashyam Vs. Commissioner of Income Tax East Pakistan 12 DLR (SC) 25. The facts were that the jute business which was sought to be assessed was started on 16-9-50 and the accounts of the busi­ne......uddin Hossain, J. Debesh Chandra Bhattacharya, J. The Commissioner of Income-tax  Chittagong zone, Chittagong.............Appellant. Vs. M/s. Everett Orient Line Corporation and others........... Respondents Judgment Dec. 18, 1975. Cases Re......aying that the Tribunal do refer the following questions of law: (i) "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal had correctly incorporated the provisions of section 10(2)(vi) of the I.T. Act and Rule 9 (old rule 8) of the I.T.......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. ..

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

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

....n 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(2) of the Act, ......s Referred to: The Commissioner of Income-Tax East Pakistan Dacca Vs. Messrs. Haji Gaffar Haji Habib Janoo 38 of 1959 dated 7th April, 1964; Tata Iron Steel Co. Ltd., Vs. Chief Revenue Authority, Bombay, 50 Indian Appeals 212; Commissioner of Income-Tax Vs. Arunachalm Chettiar, 1953 (23)......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. ......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

Ayub Ali Howladar Vs. Election Tribunal Bagerhat, Khulna and others, 1976, 5 CLC (AD)

....to Rule Nos. 40, 42, 44 and 81 submits, ballot papers are, no doubt, good pieces of evidence in an election dispute and the tribunal is to pro­ceed on the presumption of regularity of official business under S. 114(c) of the Evidence Act. But this presumption is rebuttable. It is for the tri....... 20, 1975.                Lawyers Involved: Fazlul Karim, Advocate instructed by SS Huda, Advocate- on- Record- For the Appellant. B.N Chowdhury Advocate instructed by A. Rab-II Advocate- on- Record-...... in this Division. We do not find any error in the conclusion of the Tribunal, nor in the decision of the High Court Division. The appeal is therefore dismissed with costs. Ed. ...... in this Division. We do not find any error in the conclusion of the Tribunal, nor in the decision of the High Court Division. The appeal is therefore dismissed with costs. Ed. ..

Category: Others | Date: | Hits: 101

K. M. Zaker Hossain Vs. The State, 1977, 6 CLC (AD)

....r by putting pressure upon the officials under him namely, the Administrative Officer and the Engineer of the District Council and also the officers of Banks and Treasury, etc. In normal course of business it would not have been necessary for the petitioner in his capacity as Deputy Commissioner...... M. Zaker Hossain................Petitioner Vs. The State.............................Respondent Judgment Feb. 21, 1977. Lawyers Involved: T. Ali, Senior Advocate with Khandker Mahbubuddin Ahmed instructed by A. Rob - (2) Advocate-on-Record—Fo......ion and as such there was no question of prejudice. There is, therefore, no question of law which calls for our interference. In the result, the petition is dismissed. Ed. ......ion and as such there was no question of prejudice. There is, therefore, no question of law which calls for our interference. In the result, the petition is dismissed. Ed. ..

Category: Criminal Law | Date: | Hits: 69

Abdur Rahim Afroze Vs. B. C. Aga and Co. Ltd. and others, 1977, 6 CLC (AD)

....hittagong in other suit No. 17 of 1958 in terms of an award. 2. The circumstances leading to the aforesaid suit are as follows B. C. Aga & Co. (hereinafter called the respondent) while carrying on business under the name and style L. D. Seymore & Co. (Pak) Ltd. was requested by the appellant who .........................................Appellant Vs. B. C. Aga and Co. Ltd. and others…………………… Respondents Judgment February 18, 1975. Lawyers Involved: S. R. Pal. Senior Advocate, Supreme Court, instructed by Abdur Rab, (absent) Advocate-on-Record—For the Appellant......therefore, jurisdiction to enter upon arbitration on his appointment and the award made by him was not void. In the result the appeal is dismissed with­out, however, any order as to costs. Ed. ......therefore, jurisdiction to enter upon arbitration on his appointment and the award made by him was not void. In the result the appeal is dismissed with­out, however, any order as to costs. Ed. ..

Category: Business or Commercial Law | Date: | Hits: 86