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The Com. of Income-tax Chittagong zone, Ctg. Vs. M/s Everett Orient Line Corpn, 1976, 5 CLC (AD)
....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. ......clear away a certain confusion of thought which would appear to affect certain of the contentions in the present case. In the first place, it is clear to their Lordships that under the express terms of s. 3, Income Tax Act, 1922, the subject of charge is not the income of the year of assessm......peals are dismissed with costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 134
Government of Bangladesh & ors Vs. M/s. Samir & Co, 1976, 5 CLC (AD)
....ct, and therefore no question of irregular exercise of jurisdiction does arise in this case. The result therefore is that this appeal is dismissed but there shall be no order as to costs. Ed. ...... the charge laid before the Magistrate as stated in the information, did not amount in law to an offence over which they had a jurisdiction, their finding the party guilty by a conviction in the very terms of the statute would not avail to give him jurisdiction. It was, however, found on the facts......ment of Bangladesh & ors........Appellant Vs. M/s. Samir & Co…………..Respondent Judgment November 20, 1975. Cases referred to- Council Vs. Bilas Singh, 52 C.W.N. 54; Sanday Patrick Vs. Mayammal, 7 I.C. 588; R. Vs. Bolton, reported in (1835-42) All England Reporter 71..Category: Alternative Dispute Resolution | Date: | Hits: 258
The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan Cinema Co., 1976, 5 CLC (AD)
....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. ......of Letters Patent. We are in full agreement with the view expressed by the Privy Council that a judgment given by the High Court in Income tax reference is not a final judgment passed on appeal in terms of Chapter 39 of Letters Patent of the Bombay High Court. The same language of Letters Patent...... Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 126
Golam Hafez Mia Vs. Khadem Ali Meah, 1977, 6 CLC (AD)
....s of the arrival of the records in the court below, shall be dismissed with cost. The cost of this appeal shall abide the result of the suit. Ed. This Case is also Reported in: 29 DLR (SC) 311. ......stion, we propose to deal with it, in the proper perspective. We first propose to deal with relevant provisions of the Act, and see what title an auction purchaser acquires in a certificate sale, in terms of the provisions of the Act, and. whether the finding of the High Court on the imperfect acq...... result of the suit. Ed. This Case is also Reported in: 29 DLR (SC) 311. ..Category: Property Law | Date: | Hits: 82
Amir Sultan Ali Hyder Vs. Md. K. Alam alias S. Alam & others, 1977, 6 CLC (AD)
.... not be binding on the Courts below. For the reasons stated above, the appeal is dismissed. We, however, make no order as to costs. Ed. This Case is also Reported in: (1977) 29 DLR (SC) 295.......e death of his father, substituted as the Mutwalli of Salamat Mia Wakf Estate (enrolled as B.C. No. 4038) by an order of the Commissioner of Wakfs, East Pakistan on April 10, 1967. According to the terms of the registered deed of Wakf dated July 1, 1930 one Salamat Mia who is the Wakf, appointed h......however, make no order as to costs. Ed. This Case is also Reported in: (1977) 29 DLR (SC) 295...Category: Trust/Waqf Law | Date: | Hits: 182
Nuruzzaman Chowdhury Vs. Asrarul Hoque Chowdhury and others, 1977, 6 CLC (AD)
....e appeal as per judgment dated 22-6-1966. The accounting will be made according to the directions given by the High Court in its judgment. In the result the appeal is dismissed with costs. Ed. ......plaintiff-responders who are the succession-in-interest of the mortgagor also stated that in view of the fact that the original mortgagee or the defendants had not brought any suit for foreclosure in terms of the mortgage deed the plaintiffs are entitled to a decree for redemption and for accounts......ision (Civil) Present: Ahsanuddin Choudhury J Fazle Munim J KM Subhan J Nuruzzaman Chowdhury…………………………………….Appellant Vs. Asrarul Hoque Chowdhury and others……………...Respondents. Judgement April 7, 1977. Lawyers Involved: Mo..Category: Property Law | Date: | Hits: 64
Mannujan Begum Vs. A. Samad Molla & others, 1977, 6 CLC (AD)
.... unsustainable. The appeal is, therefore, allowed and the orders of stay passed by the learned Sub Ordinate Judge are set aside. There shall, however, be no order as to costs. Ed. ......order shall not be interfered with merely because an appeal has been preferred against it. The party praying for stay shall have to make out a special case for stay of the execution in terms of the provisions of sub-rule (3) of rule 5 as has be n mentioned above. Rule 6, sub-rule (2)......all, however, be no order as to costs. Ed. ..Category: Property Law | Date: | Hits: 61
K. M. Zaker Hossain Vs. The State, 1977, 6 CLC (AD)
....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. ...... effect that the work was under progress and the Contractor already started supplying bricks. Hence there was no question to revise the estimate. Further case of the prosecution was that under the terms of the contract the Contractor Mansur Ali had to arrange land for the purpose of brick field ...... Ed. ..Category: Criminal Law | Date: | Hits: 69
Mansur Ali Vs. Bangladesh and another, 1977, 6 CLC (AD)
.... For the reasons we allow the appeal, set aside the orders of the High Court Division, accept the reference of the Sessions Judge Dacca, and quash the proceedings. Ed. ......lic servant and so he was immediately auxiliary to the Superintendent, was armed with the delegated function of the Government. He was held to be an officer in the service and pay of Government in terms of S. 21 of the Penal Code. 7. Ahad Shah is a Lahore case and there accused was managi...... Ed. ..Category: Employment/Service Law | Date: | Hits: 81
Abdur Rahim Afroze Vs. B. C. Aga and Co. Ltd. and others, 1977, 6 CLC (AD)
....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. ...... the erstwhile High Court of East Pakistan in First Appeal No. 133 of 1965 affirming the judgment and decree passed by the Subordinate Judge, First Court, Chittagong 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 & ......e Division (Civil) Present: A.M. Sayem CJ Muhammad Abdullah Jabir J Ahsanuddin Choudhury J Abdur Rahim Afroze.......................................Appellant Vs. B. C. Aga and Co. Ltd. and others…………………… Respondents Judgment February 18, 1975. L..Category: Business or Commercial Law | Date: | Hits: 86
Yusuf Sk. alias Sk Abu Yusuf Vs. Appellate Tribunal and another, 1977, 6 CLC (AD)
.... evidence of a witness, of course the veracity of the witness is not tainted in any manner…………(6) The High Court Division has rightly declined to interfere with the finding of the facts on extraordinary writ jurisdiction. In doing so the High Court Division did not commit any illegality w......nths more. The sentences are accordingly modified. In the result, the appeal is dismissed with the modification of the sentence indicated. Ed. The Case is also Reported in: 29 DLR (SC) 211. ...... Case is also Reported in: 29 DLR (SC) 211. ..Category: Criminal Law | Date: | Hits: 70
Punjab Ali Pramanik and others Vs. Mohd. Mokarram Hossain, 1976, 5 CLC (AD)
....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. ......that there has been material irregularity or fraud in publishing or conducting the said sale. If the ground for impugning the sale is fraud in publishing or conducting the sale then, according to the terms of the rule, the proceeding is to be initiated by a person as has been named in the said rule ......s. Ed. This Case is also Reported in: 29 DLR (SC) (1977) 185. ..Category: Property Law | Date: | Hits: 118
Bangladesh and another Vs. M/S. A. T. J. Industries Ltd. and others, 1977, 6 CLC (AD)
....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. ...... by the Government mainly on two grounds, that the Respondent company was an unauthorised occupant without any title, and that the Government as lessor had the authority to cancel the lease in terms of clause 16(1) of the lease deed. The maintainability of writ petition on the ground that a......d. Ed. ..Category: Property Law | Date: | Hits: 57
Haji Abdul Motalib Sowdagar Vs. Faiz Ahmed Chowdhury and others, 1977, 6 CLC (AD)
....ejecting civil petition for Special Leave to Appeal No. 141 of 1975. The Courts below were right in rejecting the petitioner's plea. There is no substance in this petition which is dismissed. Ed. ......or room; because with the disappearance of the hut or room in respect of which possession has been directed by the decree to be delivered, there remains nothing left to be complied with under the terms of the decree, as the possession of the tenant automatically comes to an end with the disappea...... this petition which is dismissed. Ed. ..Category: Tenancy Law | Date: | Hits: 89
Nurun Nabi Mondal and others Vs. Joynal Abedin Khondkar & ors, 1977, 6 CLC (AD)
....nbsp; ......they were subject, were incapable of contracting a valid second marriage, but the enacting provisions as contained in sections 1, 2, 3, 6 and 8 have been framed, in general terms so as to include all sections of Hindu widows irrespective of the fact that some ......J D. C. Bhattacharya J Fazle Munim J Nurun Nabi Mondal and others………………………..Appellants ..Category: Property Law | Date: | Hits: 59
Ashraf Ali Sikdar and another Vs. The State, 1977, 6 CLC (AD)
....e instant case falls within the ambit of a special enactment, namely, the Bangladesh Scheduled Offences (Special Tribunals) Order, 1972. In the result the appeal is dismissed. Ed. ......rocedure laid down in the Arms Act before the prosecution against the appellants was started. In support of his contention reference was made to section 29 of the Arms Act which is in the following terms: "Where an offence punishable under section 19, clause (f) has been committ...... Present: A.B. Mahmud Husain CJ Ahsanuddin Choudhury J Kemaluddin Hossain J D. C. Bhattachary J Ashraf Ali Sikdar and another........................Appellant. Vs. The State........................ R..Category: Criminal Law | Date: | Hits: 63
Abul Hayat Choudhury Vs. Nurul Amin and ors., 1977, 6 CLC (AD)
....pondent Nos. 13, 14 and 15 is set aside, but the order relating to the election of Respondent No. 2 is not interfered with Respondent No. 1 shall bear the costs of this appeal. Ed. ......f the Constitution but the learned Judges summarily rejected the said application. 5. Special leave was granted to consider whether the relief in the instant case was properly given in terms of clauses either (a) or (b) of Rule 60 of the Union Parishad and Paurashava (Election) ...... Supreme Court Appellate Division (Civil) Present: Syed A. B. Mahmud Hussain CJ Abul Hayat Ahsanuddin Choudhury J Kemaluddin Hossain J Debesh Chandra Bhattacharya J Abul Haya..Category: Others | Date: | Hits: 141
Mohiuddin Khan and others Vs. Pakistan River Steamer Ltd. and others, 1977, 6 CLC (AD)
....eral provision and as such valid and lawful. The result, therefore, is that this appeal is dismissed, but in the circumstances of the case there shall be no order as to costs. Ed. ......the provisions of the Industrial Disputes Ordinance, 1959 (LVI of 1959) be entitled to negotiate with the employer in respect of the matters connected with the employment, the terms of employment and the conditions of work of all or any of the workers employed in the establi......stances of the case there shall be no order as to costs. Ed. ..Category: Labour and Industrial Law | Date: | Hits: 138
Akhtar Hossain Khan & others Vs. The State, 1977, 6 CLC (AD)
.... the judgments of special Tribunals. The appellate jurisdiction which was conferred upon the High Court has been taken away. An aggrieved party may Corns to High Court if at its entire extraordinary writ jurisdiction against the decision of the appellate Tribunal constituted und...... to the plaintiff was executed on 19-11-1944. Defence case was that on expiration of the term of that contract a fresh contract was entered into on 31-12-1947 substantially repeating the same terms and conditions but on the basis that the said contract did not materialise into a biding one ......t 26, 1976. Cases Referred to — Solicitor vs. A.T. Mridha, 26 DLR (SC) 173 (dissented from by the present Supreme Court judgment): Tozammel Hossain vs. State, (1975) 27 DLR 36 and A.T. Mashood vs. State, (1975) 27 DLR 93 (stand over-ruled) Shaymal Chandra vs. State, Cr.M.C. ..Category: Criminal Law | Date: | Hits: 113
M/s Amin Jute Mills Ltd. Vs. Bangladesh and others, 1977, 6 CLC (AD)
....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. ...... words with which I cordially agree—it is a settled rule that the preamble cannot be made use of to control the enactments themselves where they are expressed in clear and unambiguous terms But the preamble is a key to the statute and affords a clue to the scope of the statute when......p;Appellant (In Appeal No. 6 of 1972). M/s Carpet Allied Products Ltd………………. Appellant (In Appeal No. 7 of 1972). Vs. Bangladesh and another.................... Respondents in all the appeals Judgment May 7, 1976...Category: Fiscal/Taxation Law | Date: | Hits: 244
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