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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. ......bsp; Badrul Haider Chowdhury J.—These are two certificated appeals under section 66 (a) (2) of the Income Tax Act. The assessee-appellant is a Company incorporated outside Bangladesh but carries on business in Bangladesh through local Agents. It is Shipping Company and i...... Advocate-on-Record—For the Appellant. Mahmudur Rahman, Advocate -instructed by Md. Sajjadul Huq, Advocate-on-Record — For the Respondent. Civil Appeal Nos. 129 of 1980 and 130 of 1980. On appeal from the judgment and order dated 23-6-1980 pa...... Fazle Munim J Badrul Haider Chowdhury J Shahabuddin Ahmed J M/s. Everett Orient Lines Inc. c/o M/s. United Liner Agencies of Bangladesh Ltd..... Appellant. Vs. Commissioner of Income Tax Chittagong Zone, Chittagong……Respondents ..

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

Mofizur Rahman Khan Vs. Government of Bangladesh, 1982, 11 CLC (AD)

....�I concur with the reasonings and the conclusions of my learned brother Shahabuddin Ahmed, J. Shahabuddin Ahmed J. - These three appeals by special leave arises out of orders of retirement of two Government Servants under Section 9(2) of ACE XII of 1974. They have been heard together since some ......ent: Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Mofizur Rahman Khan…………………...Appellant Vs. Govt. of Bangladesh…………………... Respondent (In Civil Appeal No. 73 of 198) And Govt. of Ba......�………... Appellant Vs. Burhanuddin Ahmed………………………….. Respondent (In Civil Appeal No. 124 of 1981) Judgment March 10, 1982. Result: Civil Appeal Nos. 73 and 124 of 1981 are dismissed. Cases Referred To- Dr. Nurul Islam Vs. Govt. of Bangladesh (1...... (Civil) Present: Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Mofizur Rahman Khan…………………...Appellant Vs. Govt. of Bangladesh…………………... Respondent (In Civil Appeal No. 73 of 198) An..

Category: Constitutional Law | Date: | Hits: 188

Abdul Halim Mollah @ Monohar Mollah & anr Vs. Member, App Tribunal Dacca & ors., 1982, 11 CLC (AD)

....as aforesaid there shall be no appeal from any order, judgment or sentence of Special Tribunal and no Court shall have authority to revise such order, judgment or sentence. (2) The Government shall for the purpose of this Act, constitute one or more Appellate Tribunals; and an ...... 1979. 2. Facts necessary for disposal of the appeal are that the appellants filed the above noted writ petition before the High Court Division under Article 102 of the Constitution of Bangladesh calling in question the legality of the order of conviction passed by the Appellate Tri......resent: Kemaluddin Hossain CJ F. K. M. A. Munim J Ruhul Islam J Badrul Haider Chowdhury J Abdul Halim Mollah alias Monohar Mollah and another……………………Appellant &nbs......nion is that such appeal cannot be entertained. I would, therefore, allow the appeal. Order of the Court By the majority judgment the appeal is dismissed. Ed. ..

Category: Criminal Law | Date: | Hits: 40

Bangladesh Vs. Md. Misfor Ali and others, 1982, 11 CLC (AD)

....'s Republic of Bangladesh; Now, therefore, in exercise of powers conferred by Article 6 of the Government of Bangladesh (Service) Order, 1972 (President's Order No.9 of 1972) the Government is pleased to remove the following employees from the services of Bangladesh Water......Appellate Division (Civil) Present: Kemaluddin Hossain CJ F. K, M. A Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Power and Water Resources ……&hel......emaluddin Hossain CJ F. K, M. A Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Power and Water Resources ……………… Appellants Vs. M......ider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Power and Water Resources ……………… Appellants Vs. Md. Misfor Ali and others……………………..

Category: Employment/Service Law | Date: | Hits: 92

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

....s, 1976 The explanation was not satisfactory and inquiry was held. The Inquiry Officer found him guilty of failure to submit the estimate in time and recommended a minor punishment of censure. The Government, however, decided to award the extreme punishment and a second show cause notice was iss...... Appellate Division (Civil) Present: Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Public Works and Rural Development and an......n Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Public Works and Rural Development and another ……………………&h......inistry of Public Works and Rural Development and another ………………………………………...Appellants. Vs. Md. Matiur Rahman ……………………&hellip..

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

Rajan Miah Vs. Abdur Rashid and another, 1982, 11 CLC (AD)

....the property from Jainab Bibi. On the other hand, Exhibit B series .shows that the defendant had been paying municipal dues for the land in question and Exhibit E shows payment of rent to the Government by the defendant. Survey settlement record shows that the defendant was in possession of...... of the trial court judgment by the appellate Court below was justified and the plaintiff is not entitled to any relief. In the result, therefore, this appeal is dismissed with cost. Ed. ......: Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Rajan Miah, being dead his heirs Shamsun Nahar Khanam and others...............Appellants Vs Abdur Rashid and another……&h...... of the trial court judgment by the appellate Court below was justified and the plaintiff is not entitled to any relief. In the result, therefore, this appeal is dismissed with cost. Ed. ..

Category: Property Law | Date: | Hits: 47

Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)

....ncome tax and super tax assessed for the assessment year 1962-63 from the fund of the Company in liquidation. The Company Judge rejected the application on the ground that the price offered by the Government was not for sale but for the .compulsory acquisition of machinery, plants, etc. of ......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. ......ent: Kemaluddin Hossain CJ Fazle Munim J Badrul Haider Chowdhury J Commissioner of Income Tax...........................Appellant Vs. Chowdhury Ramzan Ali and another…………......Respondents Judgment Aug 14, 1978. ......sion (Civil) Present: Kemaluddin Hossain CJ Fazle Munim J Badrul Haider Chowdhury J Commissioner of Income Tax...........................Appellant Vs. Chowdhury Ramzan Ali and another…………......Respondents ..

Category: Fiscal/Taxation Law | Date: | Hits: 85

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: ......Supreme Court Appellate Division (Civil) Present: Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J East Pakistan (now Bangladesh) Agricultural University, Mymensingh and others…………....... ............................(Civil) Present: Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J East Pakistan (now Bangladesh) Agricultural University, Mymensingh and others…………....... ......................... Appellants Vs. Md. Abdul Hye B......adrul Haider Chowdhury J Shahabuddin Ahmed J East Pakistan (now Bangladesh) Agricultural University, Mymensingh and others…………....... ......................... Appellants Vs. Md. Abdul Hye Bhuiyan………………………………………………….. Responde..

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

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

....Regulation 4 of M.L.R. 1 of 1975. In the first case the order was passed on 24-2-1977 and in the second case on 31-3-1977. 3. It seems an order of review was passed 6-10-1977 and the order by the Government was noted in the order sheet of the Special Martial Law Court on 5-11-1977. Khandker Mosh......sain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Khondker Moshtaque Ahmed………………………. Appellant (In both the appeals). Vs. Bangladesh through the Secretary, Ministry of Home Affairs……….. Respondent (In both the appeal......LD 1973 (SC) 49; Federation of Pakistan Vs. Saeed Ahmed PLD (SC) 151; Jamil Huq Vs. Bangladesh (1982) 34 DLR(AD) 125; A Rouf Vs. Abdul Hamid Khan (1965 17 DLR (SC) 515. Lawyers Involved: MH Khandker and Khandker Mahbub uddin Ahmed, Senior Advocates with Nizamuddin Haider, Advocate, instructe......ddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Khondker Moshtaque Ahmed………………………. Appellant (In both the appeals). Vs. Bangladesh through the Secretary, Ministry of Home Affairs……….. Respondent (In both th..

Category: Criminal Law | Date: | Hits: 287

Haji Tajamal Ali being dead his heirs: Kamarunnesa & ors. Vs. Abdus Sattar & ors, 1982, 11 CLC (AD)

....as well from the pre-emptor’s lend except interpret of one tack situated in one of the plots. Even that tank was separated from the pre-emptor's land by a public pathway which belonged to the Government and not to any individual question arose whether contiguity between the rank which is a ......iguity" within the meaning of section 9 of the State Acquisition and Tenancy Act. 8. In the result, the appeal is dismissed without, however, any order as to cost. Ed. ......ent: Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Haji Tajamal Ali being dead his heirs: Kamarunnesa and ors…………..Appellants Vs. Abdus Sattar and others ............ Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Haji Tajamal Ali being dead his heirs: Kamarunnesa and ors…………..Appellants Vs. Abdus Sattar and others .......................................................Respondent..

Category: Property Law | Date: | Hits: 66

Bangladesh Vs. Hon'ble Judge, Prize Court, HCD, Supreme Court Building, Dacca, 1982, 11 CLC (AD)

.... Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Law and Parliamentary Affairs, Government of Bangladesh………………………&he...... ......ent : F.K.M.A. Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Law and Parliamentary Affairs, Government of Bangladesh………………......ry of Law and Parliamentary Affairs, Government of Bangladesh………………………………………Appellant. Vs. Hon'ble Judge, Prize Court, High Court Division, Supreme Court Building, Dacca …&..

Category: Others | Date: | Hits: 116

Bangladesh & others Vs. A. K. M. Zahangir Hossain, 1981, 10 CLC (AD)

....�…………………………………………... Respondent (In Civil Appeal No. 134 of 1978). And Mokaddes Ali……………………………………………. Appellant Vs. Government of Bangladesh & others………………………………………………. Respond......34 DLR (AD) 173. ......iplined force, he is debarred from invoking the writ jurisdiction unless it is coram non judice or mala fide. Cases Referred To- High Commissioner for India vs. I. M. Lall, AIR 1948 PC 121; Khandker Ehteshamuddin Ahmed Vs. State (1981) 33 DLR (AD) 154; Harinagar Sugar Mills Vs. Shyam Sundar,...... Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh & others…………………………………….Appellants Vs. A. K. M. Zahangir Hossain………………………………………………... Responden..

Category: Constitutional Law | Date: | Hits: 188

General Manager Jamuna Oil Company Ltd. Vs. Golap Rahman & another, 1982, 11 CLC (AD)

....dvise yon that with effect from 1st January, 1973 you will be treated as a Management Staff in Group-III and that as from that date (w. e. 1.1 73) your revised salary will be as under, subject Io Government restrictions thereon. Basic … &......dinance shows that the Court itself either cannot compel the attendance of such member or extract his advice. For the reasons stated above, the appeal is dismissed with costs. Ed. ...... Appellant. Rokanuddin Mahmood Advocate instructed by Md. Aftab Hossain, Advocate-on-Record— For the Respondent No. 1. Civil Appeal No. 141 of 1980. (From the judgment and order dated July 18, 1980 passed by the High Court Division in Writ petition No. 672 of 1978). ...... F.K.M.A. Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J General Manager Jamuna Oil Company Ltd........................Appellant Vs. Golap Rahman & another….......................... Respondent Judgment..

Category: Labour and Industrial Law | Date: | Hits: 97

Bangladesh Vs. Winifred Rubi & ors., 1982, 11 CLC (AD)

....all these circumstances, the High Court Division came to the conclusion that the requisition was bad Inasmuch as no recognition under Ordinance 33 of 1961 and Ordinance 20 of 1962 was issued by the Government Secondly, it could not be said to be for public purpose. Lastly, the requisition order ...... Ed. ......il) Present: Kemaluddin Hossain CJ Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh, represented by the Deputy Commissioner, Dacca and another............Appellant Vs Winifred Rubi & ors………...... 7. In the result, therefore, this appeal is allowed. And the Judgement of the High Court Division are set aside and the writ petition is dismissed. There will be no order as to cost. Ed. ..

Category: Property Law | Date: | Hits: 65

Md. Habibur Rahman & ors. Vs. Hasen Ali Mondal and others, 1982, 11 CLC (AD)

....nfidence and the impugned notification was issued declaring that respondent No. 1 had been removed from the office of the Chairman of the Parishad under sub-section 1(b) of Section 13 of the Local Government Ordinance, 1976 and further declaring that the office of the Chairman had become vacant ......atal so as to nullify the notification issued on February 4, 1980. The appeal is allowed. The order of the High Court Division is set aside and the Writ Petition dismissed. No costs. Ed. ......r Chowdhury J Shahabuddin Ahmed J Md. Habibur Rahman & ors………………………. Appellants Vs. Hasen Ali Mondal and others…………………... Respondents Judgment ...... Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Md. Habibur Rahman & ors………………………. Appellants Vs. Hasen Ali Mondal and others…………………... R..

Category: Employment/Service Law | Date: | Hits: 100

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

....give different interpretations of a provision, and means, therefore, have to be provided for the resolution of such conflict. Written Constitution provides a standard by which the legitimacy of the Government's action is to be judged, and it is the function of the Court, which is endowed with the ...... Shahabuddin Ahmed J Jamil Huq and 11 others……………….Petitioners (In Petition Nos. 65/81 66/81, 67/81, 68/81, 69/81, 70/81, 71/81, 72/81, 73/81, 74/81, 75/81, and 76/81) Vs. Bangladesh and others................................Respondent Judgment September 22, 1981.......s also Reported in: ......�dhury J Shahabuddin Ahmed J Jamil Huq and 11 others……………….Petitioners (In Petition Nos. 65/81 66/81, 67/81, 68/81, 69/81, 70/81, 71/81, 72/81, 73/81, 74/81, 75/81, and 76/81) Vs. Bangladesh and others................................Respondent Judgment September 2..

Category: Constitutional Law | Date: | Hits: 327

Al-Sayar Navigation Co. Vs. Delta International Traders Ltd. and ors., 1982, 11 CLC (AD)

....81 by the plaintiff. 2. The suit was filed by the plaintiff under section 6 of the Admiralty Court Act, 1861. Facts are simple. There was salt crisis in Bangladesh during the relevant time and the Government allowed import of salt. The plaintiff tried to import salt from India but he was not succ...... of Defendants and Civil Appeal No. 38 of 1981 by the plaintiff. 2. The suit was filed by the plaintiff under section 6 of the Admiralty Court Act, 1861. Facts are simple. There was salt crisis in Bangladesh during the relevant time and the Government allowed import of salt. The plaintiff tried t......im J Ruhul Islam J BH Chowdhury J Shahabuddin Ahmed J Al-Sayar Navigation Co……………………Appellants (In Civil Appeal No. 15 of 1981). Vs. Delta International Traders Ltd. and others……………………. Respondent And Delta International Traders Ltd and others...... Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J BH Chowdhury J Shahabuddin Ahmed J Al-Sayar Navigation Co……………………Appellants (In Civil Appeal No. 15 of 1981). Vs. Delta International Traders Ltd. and others……………………. Respondent And De..

Category: Admiralty Law or Maritime Law | Date: | Hits: 264

Md. Deser Ali Vs. Bangladesh and ors., 1982, 11 CLC (AD)

....ound floor of one of the buildings. The appellant claimed that the properties being situated outside the hat and bazar could not be treated as part of the same and taken over by the Government. Since his purchase from one Haridas Datta in 1951 the appellant had been possess......hul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Md. Deser Ali ………..................................Appellant Vs. Bangladesh and ors…………………………&h...... Badrul Haider Chowdhury J Shahabuddin Ahmed J Md. Deser Ali ………..................................Appellant Vs. Bangladesh and ors……………………………&hell......J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Md. Deser Ali ………..................................Appellant Vs. Bangladesh and ors……………………&hel..

Category: Property Law | Date: | Hits: 61

Commissioner of Income Tax Vs. Mrs. Masuda Khatun, 1982, 11 CLC (AD)

....Person'' has been defined in section 2(9) which includes an individual, a Hindu undivided family, a firm, an association of persons or a body of individuals, whether incorporated or not, a company, Government of Province, a local authority and every other artificial juristic person. 6......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. ...... 172; Nawab Habibullah V. Com. of I. T, Bengal AIR 1943 (PC) 20; Md. Isa V. Com. I. T. C & U, Prov. AIR 1942 (All) 194; I. T. Com Vs. EVH. Miller PLD 1956 (Lah) 45; Hamilton Vs Commissioner, Inland Revenue '6 Tax Cases 221; Cape Brandy Syndicate vs. I.R. (1921) 1KB 54; H. L. Canadian Eagle Oi......aluddin Hossain CJ Fazle Munim J Ruhul Islam J Badrul Haider Chowdhury J Commissioner of Income Tax.........................Appellant Vs. Mrs. Masuda Khatun……………………&hellip..

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

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

....ties belong to the wife". It appears that the learned Subordinate Judge made the above observation little thinking that a transaction in aid of an illegal device to defraud the Government cannot be taken as a valid ground in a proceeding before a Court of law. 25. Now ......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. ......uddin Ahmed J Nurjahan Begum, wife of Mahmudur Rahman………...................................Appellant Vs. Mahmudur Rahman Mullick being dead his heirs and legal representatives:- Musammat Nurjahan Begum, first Wife already on record as Defendant...... Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Nurjahan Begum, wife of Mahmudur Rahman………...................................Appellant Vs. Mahmudur Rahman Mullick being dead his heirs and legal representatives:- Musammat Nurja..

Category: Property Law | Date: | Hits: 448

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