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....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.
......nd gains of the business
attributable to the operations in Pakistan were assessable in Pakistan under
sub-section (3) of section 42 of the Income-tax Act. The Supreme Court of
Pakistan applied the principle laid down in the case of Messrs Octavious Steel
Company Ltd. in deciding that case and in......s business transactions, properties etc. a commission on the gross sale
proceeds from the goods manufactured
and told in India and also an office allowance
of Rs. 2,400/- per annum, the said amount of office allowance only could be
said to have had some kind of relation or connection with ..
Category: Fiscal/Taxation Law | Date: | Hits: 114
Abul Hossain & ors. Vs. The State and anr., 1976, 5 CLC (AD)
....e learned counsel on the facts and circumstances of the case, there arises no question for review of the decision of this Division. In the result, the petition is dismissed. Ed. ......er section 379 of the Penal Code. This Division, on a close examination of the question as regards the bona fide claim of right of the accused-petitioners, found against them. It was held that the principle of a bona fide claim of right as a proper defence to the charge under section 379 of the ......e learned counsel on the facts and circumstances of the case, there arises no question for review of the decision of this Division. In the result, the petition is dismissed. Ed. ..Category: Criminal Law | Date: | Hits: 66
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. ......e court, by whose order he has been directed to be removed, that he is not liable to be so removed according to law, it will be a mere travesty of law and clearly violative of the basic principle of equity and justice. If his right of representation in the said circumstance is not pr...... 7. Order, as defined above, is analogous to a decree and generally has the essential attributes of a decree but as it arises out of a proceeding not being a suit, it does not amount to a decree. There, is no doubt, however, that an order allowing pre-emption under section 9..Category: Property Law | Date: | Hits: 77
Mozaffar Ahmed Vs. Md. Osman and anr, 1976, 5 CLC (AD)
.... is .barred by limitation. The appeal shall be disposed of on the evidence already on record. The appeal is disposed of in aforesaid terms without any order as to costs. Ed. ......rial ground' is invalid. The doctrine of Mushaa is rigid and its operation must be kept within the strictest limits. The doctrine is to be interpreted strictly within the clear words. Keeping this principle in view, if we try to interpret the exception rule set out above, the question for our co...... is .barred by limitation. The appeal shall be disposed of on the evidence already on record. The appeal is disposed of in aforesaid terms without any order as to costs. Ed. ..Category: Trust/Waqf Law | Date: | Hits: 239
Azizur Rahman and another Vs. Sree Kailash Chand Burmecha and others, 1975, 4 CLC (AD)
....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. ...... state of belligerency. The provision of SecÂtion 83 of the Code of Civil Procedure does not apply to a Custodian, Deputy Custodian, or an Assistant Custodian of Enemy Property in terms nor does the principle underlying the said provision made any of them amenable to the disabilities of the said pr......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
Bangladesh Vs. Mohd. Abdur Razzak and another, 1976, 5 CLC (AD)
....l subsist subject to the prior lien or charge of the Government and in accordance with the observation made herein. The appeal is allowed but without any order as to costs. Ed. ......tion to the cited authorities we find, Rankin C. J. In Re-Horst Guderian, sitting in a Division Bench has very clearly expounded the point of security money. He says that it is governed by two principles; the first is that the money which is deposited into court as security shall abide the o......ntract made by the judgment-debtor, Belayet Ali with the Executive Engineer, C & B Department, Building Division-1, Rajshahi. He obtained an order of attachment on 27. 9. 62, directing the amount to be transferred to the credit of the judgment-debtor Belayet Ali. No objection to att..Category: Civil Law | Date: | Hits: 103
Abdul Quader Chowdhury and others Vs. The State, 1976, 5 CLC (AD)
....section 561A. These appeals are accordingly dismissed. The records be sent down immediately for exÂpeditious disposal of the case. Ed. This Case is also Reported in: 28 DLR (1976) (AD) 38. ......iance on the decision in the case of Raja Huq Newaz Vs. Mohd. Afzal inasmuch as the facts of that case are quite different from those of the instant case. Suffice it to say that it is the question of principle which is our concern in this case and not the quesÂtion of facts. Section 561A provides:â......made against the appellants, even if wholly believed, do not constitute any offence cognizable by a Special Judge appointed under the Criminal Law Amendment Act, 1958. Those allegations would at most amount to civil liability. In support of his contention learned counsel referred to Clause (8) of th..Category: Anti-Corruption Laws | Date: | Hits: 225
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. ......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. ......ment, but the income of the previous year. This is in direct contrast to the English Income Tax Acts, under which the subject of assessment is the income of the year of assessment, though the amount is measured by a yardstick based on previous years. The difference is well illustr..Category: Fiscal/Taxation Law | Date: | Hits: 134
Government of BangÂladesh & ors Vs. M/s. Samir & Co, 1976, 5 CLC (AD)
....ct, and therefore no quesÂtion 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. ......pensable and either party may waive them without affecting the jurisdiction of the Court." 21. We are to examine the relevant provision of section 8 of the Arbitration Act in the light of the principles referred to above in order to appreciate the validity of the contention of the learned Ad......intending Engineer to be nominated by the Chief Engineer, Pak. P.W.D. for arbitration according to law. 3. A dispute having arisen on completion of the aforesaid work between the parties as to the amount of money to be paid to the ResÂpondent Firm, Mr. M. I. Rajput, SuperintenÂding Engineer, Pa..Category: Alternative Dispute Resolution | Date: | Hits: 258
The Commissioner of Income Tax, Dacca Zone Vs. M/s. Gulistan CineÂma 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. ......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 Rs. 20,803/- spent on oil painting of walls and Mosaic flooring-of the Cinema Hall, considering them to be capital expenditure. 3. On appeal, the Assistant Commissioner held that of the amount of Rs. 20,803/- a sum of Rs. 9,240/- was spent for oil painting the walls of the Hall, and i..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. ......L.R. 847: "In the case of pre-emption because of the special provision of the Act rights of the parties cannot be determined without considering the rights of others. The principles of Order 1, rule 9 of the Code cannot be made applicable. In the circumstances, it cann......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
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. ...... on the date of the sale it is a nullity. These are the inciÂdent of a money-decree. 12. A certificate sale held in default of payÂment of rent, and on the compliance with the requirement of the principles of representation of the landlord and the tenant, the tenure or holding passes with the c......te sale of the property of the certificate debtor situated in the district in which the certificate is filed, shall be void against any claim enforceable in execution of the certificate, and that the amount due from time to time, in respect of the certificate shall be a charge upon the immovable pro..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.......aborate arguments were advanced on both sides on the legitimacy issue. After considering the arguments and the decisions cited before them, the learned Judges of the High Court approved the following principle enunciated by Mahmood J, in the case of Muhammad Ailadad Khan vs. Muhammad Ismail Khan ILR...... 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...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. ......Âgagee in other suit No. 151 of 1926, in which the mortgagee admitted that there had been such a mistake in the kot-mortgage deed. On the face of the solenama Ext. 9. appellant objection that on the principle laid down in the section 98 of the Evidence Act that parties should not be allowed to trav......ound as a result of the accounting that any payment or recoveries have been made by the mortgagee or his successors in interest after the first day of January, 1939 which are in excess of the maximum amount realisable under section 30 of the Bengal Money Lenders Act, there will be an order for the r..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. ......passing the said orders and summarily rejected the appellant’s application under section 115 of the Code of Civil Procedure. 5. Special leave to appeal was granted to consider the principle under which a Court may pass an order staying the progress of collateral proceeding ...... 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. ..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. ...... defence and the answers, if any, given by the accused may be taken into consideration. Admittedly, the appellant was, examined under section 342. The section is based apparently on the principle involved in the maxim "audi alteram partem" namely, no one should be condemned ......ogramme of the year 1964-65 the Government sanctioned for the Pabna District Council a sum of Tk. 16,18,370/00 out of which Sadar Sub-Division of Pabna got Tk. 7,00,000/-. To utilise the said amount the District Council of which the petitioner was the Chairman took up some development sche&..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. ...... the Penal Code, and they are not in dispute. A detailed discussion of these authorities is not called for. However, we would like to mention some of them. We think that the best enunciation of the principle is to be found in the case of G.A, Montario vs. The State of Ajmir, by the Supreme ...... 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. ..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 withÂout, 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 withÂout, however, any order as to costs. Ed. ......hereunder, that will not render the arbitration proceedings illegal or void because a breach of the provisions of para 2 of Schedule 1 by an omission to appoint an umpire in terms thereof will merely amount to non-observance of an implied condition of the arÂbitration agreement and this non-observa..Category: Business or Commercial Law | Date: | Hits: 86
Yusuf Sk. alias Sk Abu Yusuf Vs. Appellate TribuÂnal and another, 1977, 6 CLC (AD)
....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. ......supervisory and not appellate jurisdiction. One consequence of this is that the court will not review findings of fact reached by inferior Court or Tribunal, even if they be erroneous. This is on the principle that a Court which has jurisdiction over a subject matter has jurisÂdiction to decide wro...... Mr. Moinul Hossain lastly contended that according to the prosecution the complainant was robbed of Tk. 491/- of which Tk. 264/- was recovered from the appellant and the complainant already got that amount. In this view of the matter he submitted that the sentenÂce has been extremely severe and th..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. ......g Court had inherent power to set aside the sale which had been fraudulently held as a result of a conspiracy. In support of this contention learned Counsel has referred to a certain passage from the principle of Modem Company Law by L C.B. Gower (1957) at pages 319-323 dealing with the legal nature...... sale in execution of the said decree in the First Court of Subordinate Judge Pabna and Respondent No. 1, purchased the said property in auction for a sum of Rs. 3000/-, subject to two mortgages amounting to Rs. 1,00,000/- and odd, on the 29th June, 1960 Delivery of possession of the aucti..Category: Property Law | Date: | Hits: 118
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