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Sultan Ahmed, Ad­vocate and others Vs. Haji Sultan Ahmed and others, 1982, 11 CLC (AD)

....gh Court Division dated 5 June 1981, order of the Additional Sessions Judge dated 30th November 1979 and the order dated 16 Oc­tober 1978 of the learned Magistrate are set aside. Ed. ......gh Court Division dated 5 June 1981, order of the Additional Sessions Judge dated 30th November 1979 and the order dated 16 Oc­tober 1978 of the learned Magistrate are set aside. Ed. ......n 107 (and for that purpose,  under sections 108, 109 and 110,  as the cases may be) he "shall make an order in writing, setting forth the substance of the information received, the amount of the bond to be executed, the term for which it is to be in force and the number, characte..

Category: Criminal Law | Date: | Hits: 51

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. ......y of Finance dated 18-8-58 by itself presumes a quasi judicial proceeding by an administrative tribunal wherein the pre­sence of the claimant for reward is essential to comply with the rules of principle of natural justice and to afford him an opportunity to establish his claim upon legal ev......ded over to the Bangladesh Bank. The respondent claimed reward under rule 2 of the Resolution at the rate of 20% of the realised value of the gold and silver. The respondent, however, was, paid an amount of Tk. 41,000/- but he was not satisfied. According to him, the said amount is insufficient ..

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. ......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. ......5, the allowance for each of the five previous years beginning with the year of installation or the year in which commercial production is com­menced whichever is the later, shall be twice the amount of the allowance com­puted in accordance with sub-rule (1). 7. It will be noticed ..

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

Messrs. Haji Noor Ali Sowdagar & Sons Ltd. Vs. Comm. of Sales, Tax, Ctg Zone, 1982, 11 CLC (AD)

....hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......tain raw materials such as tallow, cocoanut oil, caustic soda prior to 1-7 66, that is before the assessee became licensed manufacturer, and paid sale-tax on the importation of these raw materials amounting to Rs. 96,170/-. The asses­ses contended that on the relevant date there was an openi..

Category: Fiscal/Taxation Law | Date: | Hits: 95

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. ...... their place in the historical setting and the present inter­national milieu. The decisions of courts of other jurisdiction will serve as a helpful guide, but never an authority. 4. Keeping this principle in view, it is to be observed that Parliament is the supreme legislative authority subject......s subject to the Constitution. It is another canon of interpretation that granted the legislative competence, it is not sufficient to declare that the decision of the Court shall not bind, for that amounts to reversing the deci­sion and is the exercise of judicial power which the legislature does..

Category: Constitutional Law | Date: | Hits: 188

Bangladesh Vs. Md. Matiur Rahman, 1982, 11 CLC (AD)

....ourt Division is set aside and the Writ Petition is dismissed with the modification that; the punishment is altered   to compulsory retire­ment. No order as to costs. Ed. ......s of its employees were not regulated by any statutory rules. However, an employee of such Corporation is entitled to an opportu­nity to show-cause against any proposed punishment following the principles of natural justice. In the case of a government servant,' whose terms and conditions of ......on of the Public Service Commission but certainly it being a Constitutional authority its opinion demands a careful consi­deration. The facts of the case could at the most demonstrate a certain amount of extra caution on the part of the respondent officer or peevishness at the worst. The que..

Category: Employment/Service Law | Date: | Hits: 87

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. ......e assessment order was enough and the Company Court has no jurisdiction to go behind the assessment order in view of section 67. 11. The Full Bench of Lahore High Court keeping in mind these principles laid down by the Privy Council that the jurisdiction of the Civil Court is barred, overr......ey is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the loss sustained by him or of the amount of refund due to him and every person who is required to file a return of income under sect..

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. ......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. ......y him in the written statement that he was not a defaulter as the rent due for the month in question was tendered by him but the appellant refused to accept it. The respondent thereafter remitted the amount by postal money order which was also refused by the appellant. Since then he has been deposit..

Category: Tenancy Law | Date: | Hits: 67

East Pakistan (now Bangladesh) Agricultural University, Mymensingh and others Vs. Md. Abdul Hye Bhuiyan, 1981, 10 CLC (AD)

....persona! hearing has, in any way, prejudiced the respondent. For the reasons stated above, the appeal is allowed but without any order as to costs. Ed. This Case is also Reported in: ......ltiplying the instances from the cases cited by him, particularly when the impugned action has not been proved to have contravened the Ordinance and the statute made there­under. We may refer to the principle regar­ding the ouster of Jurisdiction of the Civil Court as enunciated in the case of Sec......persona! hearing has, in any way, prejudiced the respondent. For the reasons stated above, the appeal is allowed but without any order as to costs. Ed. This Case is also Reported in: ..

Category: Employment/Service Law | Date: | Hits: 109

Khondker Moshtaque Ahmed Vs. Bangladesh, 1982, 11 CLC (AD)

....w Court and the order of Government on review are set aside, The orders of convic­tion passed on the appellant ate hereby quashed. Ed. This Case is also Reported in: 34 DLR (AD) (1982) 222. ......mbers including the Chairman from the At my and of his own choice and the Chief Martial Law Administrator himself would review the judgment of such a Court" gives the impres­sion that the celebrated principle of Lord Hewart that justice should not only be done but appear to have been done was not k......w Court and the order of Government on review are set aside, The orders of convic­tion passed on the appellant ate hereby quashed. Ed. This Case is also Reported in: 34 DLR (AD) (1982) 222. ..

Category: Criminal Law | Date: | Hits: 287

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. ...... should be distributed. Once the distribution has been made, a Ministry can exercise or is restricted to exercising so many powers as have been distributed to it. 8. Departure from the above principle is seldom made, nor should it ever be made. It is difficult to agree with the learned At......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

Abdul Hamid Vs. Abdul Jabbar , 1982, 11 CLC (AD)

....o this modification the appeal is allowed, the order of the High Court Division is set aside and that of the Subordinate Judge is restored. There will be no order as to costs. Ed. ......n says that restitution thereunder is available when a decree is varied or rev­ersed. It is silent as to whether restitution is available when an order is varied, reversed or set aside But the principle of restitution is that on the reversal of a judgment an obligation is created for a party......o this modification the appeal is allowed, the order of the High Court Division is set aside and that of the Subordinate Judge is restored. There will be no order as to costs. Ed. ..

Category: Civil Law | Date: | Hits: 82

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 com­pulsorily retired. Ed. This Case is also Reported in: 34 DLR (AD) 173. ......nce that the tenure of office, though at pleasure, will not be subject to capricious or arbitrary action but will be regulated by rule. The provisions for appeal in the rules are made pursuant to the principle so laid down. Redress therefore in such cases is not obtainable from the Court by action. ......diction of the High Court Division. Any other service con­dition, even though provided by statute or statutory rules, will come within the ambit of Article 134, and if violated, unless the violation amounts to dismissal, removal or reduction in rank is remediable only by ad­ministrative process, b..

Category: Constitutional Law | Date: | Hits: 188

Haripada Biswas Vs. State & another, 1982, 11 CLC (AD)

.... the decision of the High Court Division Is set aside and the proceedings in Criminal Miscellaneous Case No. 687 of 1978 of the Court of Sessions Judge, Bakerganj are hereby quashed. Ed. ...... the decision of the High Court Division Is set aside and the proceedings in Criminal Miscellaneous Case No. 687 of 1978 of the Court of Sessions Judge, Bakerganj are hereby quashed. Ed. ......se against the Magistrate for which no authority has been given by the Code. On the contrary it has been expressly prohibited by the   Code. To allow the continuation of proceeding would amount to abuse of the process of Court and for securing ends of justice, such proceeding is liable..

Category: Criminal Law | Date: | Hits: 61

Jamil Huq and 11 others Vs. Bangladesh and others, 1981, 10 CLC (AD)

....lication under Article 104 of the Constitution is rejected. The verbal prayer for stay of the execution of the sentences made by Mr. MH Khandker is refused. Ed. This Case is also Reported in: ......ights and free­dom, equality and justice, political, economic and social, will be secured for all citizens. Keeping this Proclamation in the Preamble in view, the Constitution has given fundamental principles of State Policy, which, amongst others, contains in Article 22, a provision, saying that......lication under Article 104 of the Constitution is rejected. The verbal prayer for stay of the execution of the sentences made by Mr. MH Khandker is refused. Ed. This Case is also Reported in: ..

Category: Constitutional Law | Date: | Hits: 327

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: ......nstant case the ship instead of proceeding from a North Yemen port to Bangladesh proceeded to the opposite direction to Dar-es-Salam. It was in violation of the bill of lading. Applying the aforesaid principles there is no hesitation in saying that the deviation was unauthorised. The ship owners, th......135/-. Earlier, the ship was arrested by the order of the Court and it was released on furnishing a bank guarantee for Tk. 30,00,000/-. Accordingly, the High Court Division directed that the decretal amount as covered by the Bank guarantee be released by encashing the gua­rantee. The counter claim ..

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. ...... property on lease and sub-letting portions thereof was part of the business and trading activities of the appellant and the income of the appellant fell under section 10 of the Act. 9. The principles propounded are reas­onable. Applying these principles there is no hesitation in sayi...... which investments are made, the value of such depreciation fund shall be excluded from the computation. (iv) If development allowance has been deducted from the value of the block, the amount of it shall be added back. (v) Where the closing stock is under valued, the amo..

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. ......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. ......h investments are made, the value of such depreciation fund shall be exclu­ded from the computation. (iv) If development allowance has been deducted from the value of the block, the amount of it shall be added back. (v) Where the closing stock is under­valued, the..

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. ...... it is calculated; (2) if the income received falls within the definition of agricultural income, it earns exemption in whatever character the assessee receives it. 24. In view of the above principles it is contended by the Respondent that the share­holders have received the dividend......ained by him or of the am­ount of refund due to him and every person who is required to file a return of income under section 22. Section 2(15) says "total income" means total amount of income, profits and gains referred to in sub-section (1) of section 4 com­puted in ma..

Category: Fiscal/Taxation Law | Date: | Hits: 75

Nurjahan Begum, wife of Mahmudur Rahman Vs. Mahmudur Rahman Mullick , 1982, 11 CLC (AD)

....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. ......tee of the Privy Council in the cases of Gopeekrist Gossain Vs. Gunga-pershad Gossain (1854) 6 Moore's Indian Appeal 53, which is still held to be authority in dealing with benami transactions. The principle laid down in the above mentioned case which arose exclusively from Hindu law, was applied......a categorical statement that a sum of Rs. 50,000/- was given to her by her father Kanchan Munshi a few days before the transfer was completed, she kept the money with the plaintiff and out of that amount the plaintiff paid the consideration money by issuing cheques in favour of the vendor Md. Na..

Category: Property Law | Date: | Hits: 448