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

....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.......= 160(2) Taxation 130; Pandit Brothers Vs. Commissioner of Income-Tax, AIR 1955 Pun­jab 42 = 1954 (26) ITR 159; Ghanshyamdas Farmanand Vs. Commissioner of Income-tax (1952-21 ITR 79 at page 81). Lawyers Involved: A.W. Chowdhury, Senior Advocate, instructed by A. M. Khan Chowdhury, Advocate-..

Category: Fiscal/Taxation Law | Date: | Hits: 164

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. ......im, J. Abul Hossain & ors………...Petitioners. Vs. The State and anr………...Respondents. Judgment April 6, 1976. Lawyers Involved: Shaukat Alt Khan, Advocate, with A. Basel Majumdar, Advocate, instructed b..

Category: Criminal Law | Date: | Hits: 66

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

....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. ......charya J Government of Bangladesh......Appellant. 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 Attor..

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

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

....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. ......ers, 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. Lawyers Involved: M. Habibur Rahman, Advocate, instructed by A. Bakkar, Advocate-on-Record&m..

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

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. ...... Singh Hazari Vs. Juman Meah,13 D.L.R. 105; Ankala Venkata Reddy Vs. Manchala Venkata Reddy (A.I.R. 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-Reco..

Category: Property Law | Date: | Hits: 77

Khondkar Mohiuddin Vs. Syed Moin Ahmed, 1976, 5 CLC (AD)

....dgment and decree of the High Court are set aside and the judgment and decree of the Court of Additional District Judge are restored. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 85. ......I.R. 1929 Cal. 152; Ramji Patal Vs. Rao Kishore Singh, L.R. 56 LA. 280 = 33 C.W.N. 893 = A.I.R. 1929 P.C, 190; Misrailal Vs. Mst. Surji, 9 D.L.R. 375; Abdul Majid Vs. Khalil 12 D.L.R. (S.C.) 132. Lawyers Involved: S.R. Pal, Senior Advocate, with S.C. Das, Advocate, instructed by A. W. Mian, ..

Category: Tenancy Law | Date: | Hits: 68

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. ......oz Ahmed Choudhury (1952) 4 DLR 604—1951 PLR (1) Dacca, 576; Badrul Huq Rashidi Vs. Shah Hossain Ahmed AIR, 1935. Allahabad 278; Gobinda Chandra Vs. A. Majid, A.I.R. 1944 Calcutta 163. Lawyers Involved: Asrarul Hossain, Senior Advocate, instruc­ted by Md. Nurul Huq, Advoc..

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. ...... Tea Company Limited (1968) 20 DLR (Dac.) 54, PLD 1969 Dacca 946; Mt. Tulsha Devi Vs. Shah Chironjeelal 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-Rec..

Category: Property Law | Date: | Hits: 93

Lal Meah, being dead his heirs Momena Khatun & others Vs. Haji Md. Ibrahim Meah & others, 1975, 4 CLC (AD)

.... call such additional evidence on the question as it may deem fit. In the circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 28 DLR (AD) (1976) 61. ......ahadur Vs. Srinath, Chakrabarti 31 C.W.N. 135, Kumar Rai Vs. Baraboni Coal, A.I.R. 1935 Calcutta 36, Jemarat Ali Vs. Rahman Sardar, 17 DLR 589, Pramatha Nath Vs. Kamir Mondal, 17 DLR (SC) 392. Lawyers Involved: B. N. Chowdhury, Advocate, instructed by A. Rab-II, Advocate-on-Record—For t..

Category: Property Law | Date: | Hits: 82

Syed Mofazzal Hossain Vs. The Election Co­mmissioner and others, 1975, 4 CLC (AD)

....the setting aside of the election of the Vice-Chairman and the members is declared to have been without jurisdiction and as such void. Ed. This Case is also Reported in: (1976) 28 DLR (AD) 51. ...... Syed Mofazzal Hossain…………...Appellant. Vs. The Election Co­mmissioner and others……..Respondents. Judgment November 24, 1975. Result: The Appeal is dismissed. Lawyers Involved: Shah Azizur Rahman with Latifur Rahman, Advocates, instructed by B. Hossain, A..

Category: Election Law | Date: | Hits: 122

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. ...... Shanthanand Gir Vs. Mahant Basundevanand Gir, I.L.R. 52 All. 619 same case A.I.R. 1930, All. 225; C.V. Raghavayya Vs. Chamria Talkie Distributors and another, A.I.R. 1958 Andhra Pradesh 31. Lawyers Involved: Mahmudul Islam, Assistant Attorney-General, instructed by A. W. Mallick, A..

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 ex­peditious disposal of the case. Ed. This Case is also Reported in: 28 DLR (1976) (AD) 38. ......ult: The appeals are dismissed. Cases Referred to- Raja Huq Newaz V. Mohd. Afzal, 19 DLR (SC) 369; Muhammad Vs. Muzammel Khan, PLD 1967 (SC) 317, Gianchand Vs. State, 1968 Pakistan Criminal Law Journal (SC) 764, R.P. Kapur Vs. State, AIR 1960 (SC) 866, M.S. Khawaja Vs. State, 17 DLR (SC) 1..

Category: Anti-Corruption Laws | Date: | Hits: 225

Abdur Razzaque & anr Vs. The State, 1976, 5 CLC (AD)

....that the High Court Division rightly held that the accused, namely, the appellants had not been prejudiced in any manner. In the result, the appeal   is dismissed. Ed. ......Appellants.              Vs. The State............................Respondent Judgment Jan. 14, 1976. Lawyers Involved: Aleem-Al-Razee, Advocate, instructed by S. M. Huq, Advocate-on-Rccord.&mda..

Category: Criminal Law | Date: | Hits: 64

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. ......sp; 1948 A.C. 422, and Davigdor Goldsmid Vs. Inland Revenue Commissioners 1953 A.C. 347 Income Tax, Madras Vs. Mir Mohammad Ali 1964 (53) ITR, 165; Abdul Wahab Vs. The Crown, 7 DLR (FC) 87. Lawyers Involved: A. W. Chowdhury, Senior Advocate, Supreme Court, instructed by A.M. Khan C..

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. ......t Davarc Vs. Bala Chandra Ganesh Thakur, reported in A.I.R. 1931 Bom 539; The Governor General of India in Council Vs. Bilas Singh, and Nalini Ranjan Guha Vs. Union of India, A.I.R. 1954 Cal. 462. Lawyers Involved: Syed Ishtiaq Ahmed, Additional Attorney-General, with Mahmudul Islam, Assistant..

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. ...... Provincial Library Vs. Commissioner of Income-tax East Pakistan, PLD 1958 (S.C.) 81; Harjina & Co. (Pak) Ltd., Karachi Vs. Commissioner of Income Tax (Central) P.L.D. 1963 Karachi, 996. Lawyers Involved: Abdul Wadud Chowdhury, Sr. Advocate, instructed by Mr. A. M. Khan Chowdhur..

Category: Fiscal/Taxation Law | Date: | Hits: 126

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

.... 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. ......n Tribunal Bagerhat, Khulna and others…...Respondents Judgment Nov. 20, 1975.                Lawyers Involved: Fazlul Karim, Advocate instructed by SS Huda, Advocate- on- Record- For th..

Category: Others | Date: | Hits: 101

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. ......nda Mallik, 9 DLR 57; Purna Chandra Vs. Dinabandhu Mukherjee I.L.R. 34 Cal 811; Abtabur Rahman Vs. Madan Mia, 19 DLR 333; Tarangini Debi 19 DLR 57; Keramat Ali Vs. Mohammad Yunus, 15 DLR (SC) 130. Lawyers Involved: M. Nurullah, Advocate, instructed by S.M. Huq, Advocate-on-Record—For the App..

Category: Property Law | Date: | Hits: 82

Amir Sultan Ali Hyder Vs. Md. K. Alam alias S. Alam & others, 1977, 6 CLC (AD)

.... (1958) PLR Dacca 1163; Anil Das and others Vs. Mostaque Ahmed, (1966) 18 DLR 86; IDBP (Bangladesh) Vs. M/S. Master Industries, (1974) 36 DLR 157 and Bangladesh Fisheries Society Ltd. Vs. Chair­man, Labour Court, (1975) 27 DLR 367. (Vide. Afsaruddin Bhuiyan vs. Wajed Ali Khan, (1952) 4 DLR 442). Wa...... Board reported in (1949) 1 DLR 81; Ramjan Khan vs. Obaidul Huq.reported in (1976) 28 DLR (AD) 57; and Shahzada Muhammad Umar Beg vs. Sultan Mahmood Khan and another; reported in PLD 1970-SC 139. Lawyers Involved: M.H. Khondker, Advocate, instructed by M.R. Khan, Advocate-on-Record—For the..

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. ......KM Subhan J Nuruzzaman Chowdhury…………………………………….Appellant Vs. Asrarul Hoque Chowdhury and others……………...Respondents. Judgement April 7, 1977. Lawyers Involved: Mozammel Hoque, Senior Advocate, instructed, by Abdur Rab-II, Advo­cate-on-Rec..

Category: Property Law | Date: | Hits: 64