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Poppatlal Shah v. State of Madras (1952) : A Landmark case on Sales Tax Law

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      Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Case name: Poppatlal Shah v. State of Madras (1952) Citation:  AIR 1952 Mad 91. Introduction This is a landmark case on sales tax law that was decided by the Supreme Court of India in 1953. The case is Poppatlal Shah v. State of Madras, which involved a dispute between a merchant firm and the provincial government over the liability to pay sales tax on goods sold outside the province. Facts Poppatlal Shah was a partner of a firm called Indo-Malayan Trading Company, which had its head office in Madras (now Chennai). The firm dealt with groundnut oil, sago and kirana articles, and received orders from merchants in Calcutta (now Kolkata) for supply of these goods. The firm purchased these goods from local markets in Madras and dispatched them to Calcutta by rail or steamer. The railway receipts or bills of lading were taken in the name of the sellers and so were the insur

Principles of Presumption of innocence: what it means and why it matters

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    Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Introduction The presumption of innocence is one of the most important principles of criminal justice. It means that anyone who is accused of a crime is considered innocent until proven guilty by a court of law. This principle protects the rights and dignity of the accused and ensures that they are treated fairly by the legal system. Origin The presumption of innocence has a long history in different legal traditions. It can be traced back to ancient Roman law, where it was expressed as "ei incumbit probatio qui dicit, non qui negat" (the burden of proof lies on him who asserts, not on him who denies). It was also recognized in Jewish law, where it was said that "every man is innocent until proved guilty". In modern times, the presumption of innocence has been adopted by many countries that use common law or civil law systems. Implications The pre

Marbury vs. Madison 1803 : A Landmark Case Study

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  Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Introduction Marbury v. Madison was a landmark United States Supreme Court case decided in 1803.  Fact The case arose from a political dispute between President John Adams and President-elect Thomas Jefferson, who had defeated Adams in the 1800 presidential election. Adams had appointed a number of "midnight judges" to the federal judiciary in the final days of his presidency, including William Marbury. However, Jefferson and his supporters in Congress believed that these appointments were made purely for political purposes and sought to block them. When Jefferson took office, he directed his Secretary of State, James Madison, to withhold Marbury's commission as a justice of the peace. Marbury then brought a lawsuit against Madison in the Supreme Court, seeking a writ of mandamus (a court order directing Madison to deliver his commission) under the Judiciary Act of

Law of Crimes Class Note : Professor Dr. Jamila A. Chowdhury

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 Noted  by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Class - 01 (06/03/2023) Learning 1: - Elements of Crimes -  Mens Rea ( Guilty Intention) Actus Reus (Guilty Action) Violation of any criminal Law ( General or Special) No Justification (Self-defense - Body or Property) Learning 2: - VARK MODEL Learning 3: - KWL Template Learning 4: - Thump Rules Discipline Attendance or Present  Participation Hard Labour Honest Class - 02 (14/03/2023) Learning 1: - অভিযুক্ত ব্যক্তিকে Alleged Accused বলে Learning 2: - Penal Code 1860 is General Law because -  It Applicable throughout Bangladesh  Applicable Everybody Lives in Bangladesh. Learning 3: - Penal Code has Two Jurisdiction Territorial  Jurisdiction (Inside the Country) Section -1,2 Extra-Territorial  Jurisdiction   (Outside the Country) Section -3,4 Learning 4: - Victims lawyer Called Public Prosecutor Class - 03 (20/03/2023) Learning 1: - General Principle - A Person is assumed to be inn

Discussion on International Covenant on Civil and Political Rights; Exclusive Notes

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Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Introduction The International Covenant on Civil and Political Rights (ICCPR) is a multilateral treaty adopted by the United Nations General Assembly in 1966. It is one of the two main human rights treaties that form the International Bill of Rights, along with the International Covenant on Economic, Social and Cultural Rights (ICESCR). The ICCPR outlines a comprehensive framework of civil and political rights that are universal and indivisible. These rights are aimed at protecting and promoting the dignity and autonomy of every individual, and are considered fundamental to the functioning of a democratic society. The ICCPR has been ratified by more than 170 countries, and has played a significant role in shaping international human rights law and practice. The treaty is overseen by the United Nations Human Rights Committee, which monitors its implementation by States parties and

Rectification of Instruments : Exclusive Notes - 02

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Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka.   Introduction The term ‘Rectification’ means the action putting something rights.  Section 31 to 34 of The Specific Relief Act, 1877 Deals with the Rectification of Instruments. When Instrument may be Rectified In Section 31 states, a party, or his representative in interest, may institute a suit to have the instrument rectified in the following condition such as – a)       When such instrument is made through fraud; or b)       Mutual Mistake of parties; c)       Such contract or other instrument does not truly express their intention. Procedure of Court After instituting a suit for rectified instrument, the court find it clearly proved that – a)       There has been fraud; or b)       Mistake in framing instrument; and c)       Ascertain the real intention of the parties. Then the court is satisfied that the following condition is presented, and the court may in its discretion

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