Debt due to Government—Debt due to the Government that functioned within the territories now comprised in Bangladesh is a debt due to Bangladesh. Commissioner of Taxes and others Vs. M/s. Mallick Brother, 1 BLD (AD) 285

Narcotics and liquor shop—Deputy Commissioner’s authority to pass orders closing down such shop—It is apparent that maintenance of public peace being a prime concern the local administration has been vested with this power—But in view of the provisions of law a District Magistrate cannot close down a shop for an indefinite period— The foundation for his order must be preservation of the public peace—The Deputy Controller of Narcotics and liquor made a stop— gap arrangement with the verbal consent of the Deputy Commissioner to allow the vendor to carry on his business by opening a back- door—Earlier the Controller requested the Deputy Commissioner to extend his help for shifting of the shop—In the midst of such a situation the effect of the order as passed was for all practical purposes a closure of the shop for an indefinite period which is not permitted by law—Bengal Excise Act,1909 V of 1909). Ss.2(5) and 26—Finance Ordinance, 1983, S.3. Gopal Chandra Shaha Vs. Deputy Commissioner, Sunamganj and another, BLD (AD) 96

Municipality meaning of—Whether after the acquisition of rent receiving interest a lessee under the Municipality has become a tenant under the Government—Whether he can be evicted from the land by the Municipality— Whether Municipality is a local authority— Whether the land belonging to the Municipality is exempt from acquisition— Local authority is understood to mean an authority entrusted with the administration of a local fund—The Municipality is a local authority — The property had vested in the Municipality which is not a rent receiver and therefore exempt from acquisition of the property—The defendant did not acquire tenailcy right under the Government—Defendant also did not acquire any tenancy right under Lhe Non-Agricultural Tenancy Act since land belonging Municipality is exempt from its provisions. Narendra Basri Roy and another Vs. Municipal Committee. Mymensingh, 6BLD (AD) 297

“Local Authority’
Local Government (Union Parishads) Ordinance, 1983, Section—7(2)(e)
Intermediate and Secondary Education Ordinance, 1961, Section—30(1)(b)
Conditions of service of an employee of a recognised Intermediate College or Secondary School
As per General clauses Act “Local Authority” means and includes a Pourashava, Zilla Board, Union Panchayat, Board of Trustees of a Port or other authority legally entitled to, or entrusted by the Government, with the control or management of a municipal or local fund, or any corporation or other body or authority constituted or established by the Government under any law.
Section 7(2)(e) of the Local Government (Union Parishads) Ordinance, 1983 provides that a person shall be disqualified for election or nomination as, or for being, a Chairman or a Member, if he holds any full-time office of profit in the service of the Republic or of the Union Parishad or any other local authority.
Section 30(1 )(b) of the Intermediate and Secondary Education Ordinance, 1961 provides that a person shall be disqualified for election or nomination as, or for being, a Chairman or a Member if he holds any full time office of profit in the service of the Republic or of the Union Parishad or any other local authority.
Mofizul Huq V. Mofizur Rahman and others, 16 BLD (AD) 139.

Future rent to arise out of land are immovable property — Rent already accrued is not immovable property —
Future rent payable by a lessee to whom the property has already been leased has two aspects and it is only in one of its aspects that it is to be regarded as immovable property. In one aspect it is merely a consideration for the transfer of the rights in land, Abdul Razzak Vs. Md. Shafi (1962) 14 DLR (SC) 119.

University of Dhaka is a person as defined under section 3(22) of the General Clauses Act and is thus amenable to the writ jurisdiction of the High Court. University of Dhaka Vs. Zakir Ahmed (1964) 16 DLR (SC) 722.

Collector meaning of—­
After partition of India in 1947, Collector who was Chief officer-in-charge of Administration of Excise has been substituted by "Deputy Collector of Narcotics and Liquour" with power to ssue, suspend and cancel licence. Gopal Chandra Saha Vs. Deputy Commissioner. 41 DLR (AD) 60.

District Judge-Defined—
"District Judge" has been defined under the General Clauses Act, 1897 to mean 'the Judge of a principal civil court of original jurisdiction in a district but shall not include the High Court Division in exercise of its ordinary or extraordinary civil jurisdiction. Ruhul Amin Vs. District Judge. 38 DLR (AD) 172.

Debt to Government-
Debt due to the Government that functioned within the territories now comprised in Bangladesh is a debt to Bangladesh. Commissioner of Taxes and others Vs. M/S. Mallicfc brothers. 1 BLD (AD) 285.

Municipality-Meaning of—
Municipality is a local authority. Property vested in the Municipality being not rent receiver is exempt from acquisition. Therefore the defendant did not acquire tenancy right under the Government. Moreover the defendant also did not acquire any tenancy right under the Non-Agricultural Tenancy Act as the land Narendra Basu Roy and another Vs. Municipal Committee, Mymensingh. 6 BLD (AD) 297.

Article 102(5) read with Article 152 of the Constitution and
Sections 3(39) and 3(28) of the General Clauses Act, 1847 and
Registration of Private Schools Ordinance, 1962:
The respondent Nos. 5 and 6 are neither a ‘statutory body’ nor a ‘local authority’ within the meaning of ‘person’ as defined in Article 102(5) read with Article 152 of the Constitution and Sections 3(39) and 3(28) of the General Clauses Act, 1847 but are merely governed by the Ordinance of 1962 as well as the Rules so have been framed thereunder for proper maintenance, administration and supervision of the respective educational institution. .....Tanvir Quader & anr Vs. Bangladesh & ors, (Spl. Original), 19 SCOB [2024] HCD 27
Writ of mandamus can be issued only when there exists a legal right and a corresponding legal duty on the part of the executive. .....Tanvir Quader & anr Vs. Bangladesh & ors, (Spl. Original), 19 SCOB [2024] HCD 27 ....View Full Judgment

Constitution of Bangladesh, 1972
Article 48(4), 52, 53, 56, 66, 119(1)(a), 133, 134 & 152
Presidential Election Act, 1991
Section 7
Anti-Corruption Commission Act, 2004
Section 9
General Clauses Act, 1897
Section 3(50)
The office of the President of the Republic is not an office in the service of the Republic in respect of the Government of Bangladesh–– The question arises as to whether the office of the President of the People’s Republic of Bangladesh is an office of Profit in the Service of the Republic or not. ––Sole Presidential Candidate Mr. Md. Shahabuddin does not hold any office of profit in the service of the Republic as per the definition provided in Article 152 of the Constitution. Therefore, he is qualified for election to be a member of the Parliament.
In the case of President of the People’s Republic of Bangladesh, Government of Bangladesh cannot appoint President. Removal procedure of the President is also very stringent since he can be removed by impeachment by two thirds majority of the total members of Parliament (Article 52 and 53 of the Constitution). Government cannot remove president at its will since Government may be formed by simple majority of the members of Parliament [article 56 of the Constitution]. So from the point of view of control over the President by the Government, the office of the President can in no way be termed as office of profit in the Service of the Republic in respect of the Government. This position was also recognized in the case Abu Bakkar Siddique Vs. Justice Shahabuddin Ahmed and Others reported in 49 DLR (HCD) page 1. In this case it has been categorically held that the office of the President of the Republic is not an office in the service of the Republic in respect of the Government of Bangladesh. ––This petition is dismissed with a cost of taka 1,00,000/- (one lac). The leave petitioner is directed to deposit cost in the relevant head of the Republic exchequer within 2(two) weeks from the date of receipt of the order. .....Adv. M.A. Aziz Khan =VS= Election Commission, Bangladesh, (Civil), 2024(1) [16 LM (AD) 538] ....View Full Judgment

Commencement of an Act arid its coming into force are not the same thing. For commencement of an Act there can only be one date. An Act may come into effect as a whole or in part on the day of its commencement, or it may be given, as a whole or in part, a retrospective effect from a date earlier than the date of commencement. Even there the Act is given retrospective operation the significance of the date of commencement of that law will be relevant for several reasons. From the date if its commencement an act will find a place on the statute book of the country. [Para- 13]
Bangladesh Vs. Prof Golam Azam & Ors. 3 BLT (AD)-3

Bangladesh Citizenship (Temporary provisions) Order, 1972
Article 2, 3
Martial Law Regulation No.VII of 1977
Articles 4 and 5
General Clauses Act
Section 5(1)(b)(3)
Acting President’s order No.1 of 1972
Section 6
President’s order No.16 of 1972
Article 2(1)
Trust Act, 1882
Sections 94 and 95
Abandoned property— The respondent being a citizen and permanent resident of Bangladesh and having been found to be deemed to be a citizen upon conferment of citizenship under the provisions of the Bangladesh Citizenship (Temporary provisions) Order, 1972, and under Article 3 thereof the Government considering the circumstances having decided as such which shall be final and the appellants have as well failed to prove that he is otherwise disqualified under the concerned laws including the law on abandoned properties.
The onus lies on the Government to substantiate that the plaintiff had abandoned his domicile of choice. But there is no iota of evidence. Rather there are overwhelming evidence in favour of the plaintiffs animo revertendi, that is, leaving behind the members of his family in Bangladesh, management of his industry by his son, his property in Bangladesh, his return to Bangladesh in 1976 within statutory period of seven years. The appeals are accordingly dismissed without any order as to costs. .....Sena Kalayan Sangstha =VS= Haji Sufi Fazal Ahmed, (Civil), 2025(2) [19 LM (AD) 188] ....View Full Judgment

The General Clauses Act, 1897
Section 6 r/w
Durnity Daman Commission Ain, 2004
Section 38
The action taken under the repealed Act shall continue as if it has not been repealed¬–
By reason of abolition of Bureau of Anti-Corruption, no offender can claim any right of non-prosecution under the new Ain. More so, in view of section 6 of the General Clauses Act, proceedings of the case shall be continued from the stage the old law was repealed unless different intention appears in the repealing enactment. There is nothing in the new enactment restricting the continuation of the pending proceedings, rather it saved those proceedings. We have, already settled the point in controversy in an unreported case in Civil Petition No. 1321 of 2013' disposed of along with CP Nos.235-237 of 2016. This court held that 'even if the Commission is not constituted under the Ain, the actions taken under the repealed Act shall continue as if it has not been repealed. There cannot be any doubt to infer that the activities of the defunct Bureau will be suspended by reason of the abolition of the Bureau, rather all activities will continue ' .....Sayed Liaquat Hossain =VS= Barrister Md Rafiqul Islam Mia, (Civil), 2017 (2)– [3 LM (AD) 440] ....View Full Judgment

If a statute deals merely with the procedure in an action, and does not affect the rights of the parties, it will be held to apply, prima facie, to all actions pending as well as future. Abdul Wadud vs State 48 DLR (AD) 6.

It is a cardinal principle of construction that every statute is prima facie prospective and not retrospective. Secretary, Ministry of Education & Ors. Vs. North Point University. 14 BLT (AD)109

Jurisdiction of Court—Jurisdiction to give relief under an omitted provision of law— Exercise of jurisdiction under the ommitted sections ‘is permissible if the proceeding tarted at any date earlier than such omission. Sachindra Chandra Sutradhar Vs. Md. Mofizuddin, 4BLD(AD)67

Bangladesh Steel and Engineering Corporation Employees Service Regulation, 1989, Regulation—42(8)
Clause (8) of regulation 42 is a matter of simple procedure. The forum and also time for institution of proceeding or concluding the same are only questions of procedural law for they relate merely to the modes in which the Court or the tribunal fulfils their function. It does not invest an incumbent with any vested right. Any procedural law is retrospective in its operation. Therefore, a subsequent omission by way of amendment of a procedure cannot be of any consequence in respect of the proceeding against the appellant.
Section 6 of the Act contemplates repeal of an Act and not of a Regulation under the rule making power.
Chowdhury Nasimul Baqui Vs Bangladesh Steel and Engineering Corporation & others, 20 BLD (AD) 181.

Legal effect of repeal of procedural law/Regulations —
Bangladesh Steel and Engineering Corporation Employees Service Regulations, 1989 is subordinate legislation which cannot supersede the statutory law. Effect of procedural law is always retrospective. On repeal of the regulation before expiiy of the time limit automatically the pending cases came under the amended law. No vested right is created under the procedural law.
Chowdhury Nasimul Baqui Vs. Bangladesh Steel & Engineering Corporation & others. 5 MLR (2000) (AD) 250.

Right accrued under the repealed Act—
Proceeding started for enforcement of rights and liabilities accrued or incurred under the repealed Act, still continue to be in force even though the enactment is repealed. Lt. Col Met Amir Khan Vs. Controller of Estate Duty (1962) 14 DLR (SC) 276.

Applicability to proceedings—
Clause(e) of section 6 of the General Clauses Act 1897 would apply to the legal proceedings in respect of substantive rights which have already accrued under a repealed enactment and would not cover a case where only a procedural right is granted. Khushiram Vs. Custodian, Evacuee Property (1965) 17 DLR (SC) 431.

Applicability of—
Section 6(e) of the General Clauses Act 1897 would have application when there is a repeal of any enactment. In a case where there has been amendment of certain provisions of law affecting jurisdiction of court such amendment can not be put at par with the repeal of the statute with or without any saving clause. Bangladesh Vs. Shahjahan Seraj (1980) 32 DLR (AD) 1.

Relief under the repealed law—
When proceeding is started during the continuance in force of certain law which is repealed subsequently during the pendency of the proceedings relief under the repealed law can well be granted notwithstanding such repeal. Sachindra Chandra Sutradhar Vs. Md. Mojizuddin. 4 BLD (AD) 67.

In the instant case with the specific repeal of the circular dated 11-8-1966 providing no different intention appearing thereto the repealed circular shall have not no force and similarly the incumbent's right, privilege, obligation or liability acquired, accrued or incurred under the existing notifi­cation dated 18-2-1982 shall continue to be guided the new Rules. Thus, upon specific repeal of the circular dated 11-8-1966, the repealing rules of 1982 for promotion, providing no contrary intention, the provision provided in the new rules of 1982 shall operate and the employees shall be governed by 1982 rules.
Bangladesh Power Development Board vs Abu Bakar Siddique 15 BLC (AD) 214.

In the background of the facts in the instant case the provision of clause (c) of section 6 or any other provision of section 6 of the General Clauses Act is relevant since right that accrued to the heirs of Sheikh Zumman Ali who was Master Tailor in the Dhaka Central Jail was not denied or refused by the authority, rather the authority paid the benefit accrued to the heirs of Zumman Ali as regard benevolent fund and group insurance as per provision of law as was in force on the date of death of Zumman Ali i.e. on 11-9-1969. Director and Secretary Ministry of Establishment Board of Trustees vs Md Hossain 12 BLC (AD) 29.

Town Improvement Act, 1953
Sections 93(2) r/w 73(Uma), 74(2), 94A(1)
Acquisition and Requisition Ordinance, 1982
Section 12
General Clauses Act, XXIX of 1897
Section 6
Emergency Requisition of Property Act, 1948
Requisitioned and that after requisition the land owners are only entitle to get compensation— The land-in-question was acquired in L.A. Case No.138 of 1961-62 under the provision of Emergency Requisition of the Property Act, 1948 read with Sub-section 2 of Section 93 of the Town Improvement Act for public purpose that the petitioners though alleged non-receipt of certain amount of compensation for acquisition of land thereby the acquisition is not illegal or without lawful jurisdiction inasmuch as the said provision is not synonymous to Section 12 of the Acquisition and Requisition Ordinance, 1982 and there is no provision in the Emergency Requisition of Property Act, 1947 for any enhanced compensation due to non-receipt of compensation in time. Since payment or non-receipt of compensation is no ground for challenging the acquisition proceeding, the alleged legitimate expectation of Ex-owner to get compensation as per provision of Ordinance, 1982 is of no avail.
The High Court Division has misconceived the principle of legitimate expectation of giving an alternative plot which the law under consideration has not provided for.18. The High Court Division has also misconceived the provisions of law in applying the same in respect of the petitioner's case because the respondent's right, title and possession extinguished with the completion of the acquisition proceeding vesting right, title, interest and provision in the land under acquisition to the Authority inasmuch as the ex-owner/awardee has ceased to have any right, title and possession thereto upon acquisition of land. .....Rajdhani Unnayan Kartipakkya =VS= Jahan Ara Begum, (Civil), 2024(2) [17 LM (AD) 638] ....View Full Judgment

Interpretation of Statute—Repeal and reenactment—Whether .by amendment and substitution of Schedule I of the Court Fees Act in 1981 there is repeal and re-enactment— Whether section 8(1) of the General Clauses Act will apply—By Finance Act, 1981 Schedule I of Court Fees Act has been amended and substituted in place of the old schedule—
legality it amounts to the same thing as saying that the old schedule has been repealed and re-enacted with modification— Section 35A of the Court Fees Act is included and contemplated within the meaning of “any other enactment”—
In the instant case Finance Act, 1981 or any other law does not speak of any different intention that reference to Schedule I in section 35A shall not be constructed as reference to the re-enacted Schedule I of 1981.
Sonali Bank, Local Officer, Dhaka Vs. Gazi Abdur Rashid & others, 7BLD (AD) 269

Foreign Exchange Regulation Act, 1947
Section 3: and
General Clauses Act
Section 16:
According to Section 16 of the General Clauses Act, where, by any Act of Parliament or Regulation, a power to make any appointment is conferred, then, unless a different intention appears, the authority having for the time being power to make the appointment shall also have power to suspend or dismiss any person appointed whether by itself or any other authority in exercise of that power. As the suspension of licence is not there in Section 3 of the Act of 1947, in our opinion, the provisions of Section 16 of the General Clauses Act can definitely be invoked in order to give a complete and harmonious interpretation of Section 3 of the Act of 1947. What we are driving at boils down to this: the authority making any appointment has the power to suspend the licence of any person appointed. ...First Money Changers Ltd Vs. Bangladesh Bank & others, (Civil), 2 SCOB [2015] HCD 95 ....View Full Judgment

Purposes of enactment—One of the purposes for the enactment of the General Clauses Act. 1897 is to avoid superfluity of language in the statutes whenever it is possible to do so. Section 16 of the Act codified the well understood general law that power to terminate flows naturally and as necessary sequence from the power to crea In other words, it is a necessary adjunct of L power of appointment and is exercised as a incident to, or consequence of, that power tim authority to call such officer into being ua necessarily implies the authority to termin his functions when their exercise is no lon necessary, or to remove the incumbent for a abuse of these functions or for other cause shown.”
Bangladesh Freedom Fighters Welfer Trust an.d another Vs. Md. Morn fazul Hoc— sum. I2BLD(AD)199

Authentication of Publication—When authentication by the Additional District Magistrate valid in law—Having the definition of the District Magistrate provided by law having general application Additional District Magistrate may perform the functions of the District Magistrate— Printing Presses and Publications (Declarati and Registration) Act, 1973, Ss. 12. 23 and 24. Waliul Ban Chowdhury Vs. District Magisrate, Kushtia & others, .6BLD(AD)284

Additional District Magistrate can perform the functions of District Magistrate—
Additional District Magistrate can lawfally perform function of the District Magistrate in authenticating a declaration. Waliul Bari Vs. District Magistrate. 38 DLR (AD) 256.

In the instant Cast the Respondent is not The learned Counsel for the Respondent upon referring to the provision of Section 21 of the General Clauses Act, 1897 tried to develop an argument that it was much within the competency of the Respondent to recall or rescind the resignation and that having had done so prior to the acceptance and communication of the acceptance of the resignation, the action of the Biman authority was incompetent one. The Respondent is not authorized by law to avail of the provision of Section 21 of the General Clauses Act in withdrawing of canceling the letter or resignation, which was of immediate effect. Bangladesh Biman Corporation & Ors. Vs. Md. Jusimuddin 11BLT (AD)-30

Loans Poenitentiae—Power of the Government to rescind or cancel its own order— Whether an order of de requisition can be cancelled subsequently—Locus poenitentiae in law refers to the power of receding till a decisive step is taken—This power can be exercised till a decisive step is ,taken—Save ai except issuance of an order nothing was dote and no enquiry was held and then the Government recalled the order—It cannot be said that any right had accrued to the appellant which should not be recalled.
Ainirul Islam Vs. The Secretary, Ministry of Land Administration and Land Reforms, Govt. of Bangladesh and others, 8BLD(AD)25

Income Tax Ordinance, 1984
Section 44(4)(b), 52, 53, 184(F) r/w
General Clauses Act, 1897
Section 21 r/w
Constitution of Bangladesh, 1972
Article 48(3), 55(5)
Tax exemptions granted under Section 44(4)(b) of the Ordinance are conditional, discretionary, and subject to lawful withdrawal— Writ-petitioners sought direction upon the writ-respondents not to implement SRO No.104-Law/Income Tax/2020 dated 25.03.2020, published in the Gazette on 10.05.2020, which effectively nullified the tax exemption granted by writ-respondent No.2, NBR, under SRO No.81-Law/Income Tax/2019 dated 23.03.2019 for 10 years (up to 02.10.2028).
The Government can withdraw a tax benefit if (1) there is no contractual obligation, (2) it is justified by public interest, revenue protection, or policy changes, and (3) it is not arbitrary or discriminatory.
The Ministry of Finance, while issuing S.R.O. No. 104 under Section 44(4)(b) of the Income Tax Ordinance, 1984, acted well within its statutory authority. The claim that the Ministry merely serves as a "conduit" for BEZA’s directives is misleading, as tax exemptions and fiscal policies inherently fall within the purview of the Ministry of Finance. Section 44(4)(b) of the Income Tax Ordinance, 1984 explicitly grants the Government the power to issue exemptions, and the exercise of this power does not contravene Section 21 of the General Clauses Act,1897.Where two statutes operate in distinct domains— taxation and industrial development—the more specific legislation shall prevail only within its scope. In matters of taxation, the Income Tax Ordinance retains overriding force unless otherwise expressly provided.
Appellate Division hold that tax exemptions granted under Section 44(4)(b) of the Ordinance are conditional, discretionary, and subject to lawful withdrawal. The doctrine of promissory estoppel cannot limit sovereign fiscal discretion unless statutory guarantees exist. The appeal is allowed without any order as to costs. The impugned judgment and order passed by the High Court Division is hereby set aside. .....Ministry of Finance, BD =VS= City Edible Oil Limited, (Civil), 2025(1) [18 LM (AD) 5] ....View Full Judgment

The Waqfs Ordinance, 1962
Sections 56, 57
The General Clauses Act
Section 21
There was suppression of material facts in obtaining the permission for sale and, as such, fraud was practised upon the Administrator of Waqf that fraud vitiates everything– Since the Administrator of Waqf has granted permission under certain terms and conditions he is competent to withdraw/ rescind/cancel his permission on the ground that the same had been accorded under misrepresentation of facts or the terms and conditions had not been complied with. The appellant admitted that the Waqf deed of the impugned Waqf Estate did not authorize the Mutawalli to sell waqf land. While obtaining permission, the Mutawalli had suppressed such fact before the Administrator of Waqf and therefore, the Administrator of Waqf lawfully cancelled the earlier permission in exercise of his power under section 21 of the General Clauses Act on the ground that vital facts had not been brought to his notice. Therefore, it appears that there was suppression of material facts in obtaining the permission for sale and, as such, fraud was practised upon the Administrator of Waqf. It is to be mentioned here that fraud vitiates everything. .....Idris Molla (Md) =VS= Administrator of Waqf Bangladesh, (Civil), 2022(1) [12 LM (AD) 163] ....View Full Judgment

In the instant facts of the case wherein proceeding was pending in. the normal Criminal Court before it was trans­ferred to the Special Divisional Magistrate, Sadar, Noakhali and upon charge-sheet the case was triable by the Sessions Judge, Noakhali and in due process was waiting to be tried as such but for no fault of the appellant the same was transferred to the Court of Special Martial Law, Dhaka at the behest of the complainant respondent No. 4 and was tried there illegally convicting the appellant and two others under section 302 of the Penal Code and sentenced to suffer imprisonment for life, and the appellant was released from jail custody on amnesty after suffering the sentence in accordance with law. But upon an application under Article 102 of the Constitution, the said conviction and sentence was quashed as coram-non-judice by the High Court Division. Mohammad Ullah vs Sessions Judge 13 BLC (AD) 44.

Service of notice under section 106 of the T.P. Act—the notice sent by post at the address of the suit premises having been returned unserved with the remark of the postal authority ‘left was presumed to be good service—laying in case of M/s. Haque Brothers Ltd. Vs. Mrs Gulfam Begum, C.P. No. 314 of 1993. [Para -121 Md. Nurul Islam Vs. Md. Ali Hossain Miah & Ors. 5 BLT (AD)-297.

Service of notice by registered post — Service shall be deemed to have been effected 411cr lapse of a reasonable time. There is no controversy neither regarding the proper address nor regarding the hosting by registered post. The provision o section 27 did not leave any scope for drawing any adverse presumption regarding service of notice. In case of a letter sent by registered post, according to these provisions, as soon as the posting by registered post of a properly ad- dressed letter containing any notice or document to be served, by post is proved such service of notice shall be deemed to have been effected after the lapse of a reasonable time. Haji Khabiruddin Ahmed Vs. Muhammad Salam Kabir, 3BLD (AD)53.

The person who is disputing or trying to deny the statutory presumption of the matter as provided by the provision of section 27 of the General Clauses Act and that the presumption of correctness of genuine­ness of the matter as implied by illustration (f) of section 114 of the Evidence Act is to rebut the said matter or genuineness/ correctness of presumption of fact upon producing evidence. So, letter sent, notice or summons sent by registered post and if returned with the endorsement "refused" shall be accepted as good and due service of notice or summons and the delivery of the letter to the person addressed unless the addressee rebuts the presumption of good service or delivery of letter by adducing evidence. Abdur Rob Mollah vs Shahabuddin Ahmed 12 BLC (AD) 118.

Town Improvement Act, 1953
Sections 102, 155
Constitution of Bangladesh, 1972
Article 152 r/w General Clauses Act, 1897
Imposition of conversion fees–– RAJUK is a statutory body as per Article 152 of the Constitution read with the General Clauses Act, 1897, any delegated legislation [such as rules, notification or bye-laws] has to be published in the Bangladesh Gazette. It is stated that any imposition of conversion fees by RAJUK must be done through a delegated legislation [Rules] duly promulgated pursuant to section 102 of the Act, 1953 and published through gazette notification under section 155 of the Act, 1953 read with Article 152 of the Constitution and the provisions of the General Clauses Act, 1897. Section 102 of the Act, 1953 empowers the Government to make rules that are not inconsistent with the provisions of the Act, 1953. In particular, under section 102(g) of the Act, 1953, the Government is empowered to make rules for imposing fees in respect of any matter. All kinds of conversion, development, improvement and expansion of the Capital Dhaka City is governed under the authority of RAJUK pursuant to the Town Improvement Act, 1953. So, imposition of conversion fees or charges from residential to commercial building for approval is the internal policy of RAJUK and the writ-petitioners leased the property out to a commercial bank in 2008 which tried to make development in the property. ––Appellate Division is constrained to hold that the writ-petition filed by the writ-petitioners was not maintainable. This petition is disposed of. The judgment and order dated 11.12.2017 passed by the High Court Division is, hereby, set aside. .....Rajdhani Unnaiyan Kartipakkha =VS= Begum Sitara Chowdhury, (Civil), 2023(2) [15 LM (AD) 102] ....View Full Judgment

The Prevention of Corruption Act, 1947
Section 5(2) r/w
The Emergency Powers Rules, 2007
Rule 19Ka r/w
General Clauses Act, 1897
Possession of the leasing out the Railway’s property– We are of the view that the High Court Division's judgment will not stand on the way if the Ministry of Railway after holding proper inquiry finds that the allotment and/or leasing out of the said property has been made by Nazmul Huda by misuse of power, it can cancel the lease and/or allotment of the property in favour of বাংলাদেশ মানবাধিকার বাস্তবায়ন সংস্থা, and to take possession of the said property, if it has not been taken over in the mean time. .....Anti-Corruption Commission =VS= Nazmul Huda, [3 LM (AD) 7] ....View Full Judgment