Guwahati Court May 1956 Judgments
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Delhi Mistanna Bhandar Vs. State of Assam
Court: Guwahati
Decided on: May-30-1956
Ram Labhaya, J.1. This is a sales tax reference under Section 32 of the Assam Sales Tax Act, 1947, from the Member of the Board of Sales Tax, Assam.2. Briefly stated, the facts giving rise to the reference, as contained in the statement of the case submitted to this Court, are that the petitioner's (M/s. Delhi Mistanna Bhandar, Police Bazar, Shillong) business was of selling sweets, puri, nimkis, sin gar as, milk, tea etc., at Shillong. The firm was registered under the Act. As a registered dealer, the turnover from sales of sweets, puri, nimkis, singaras, milk, tea etc., was assessed to sales tax by the Superintendent of Taxes on 27th June, 1953. On appeal, the correctness of the assessment was assailed. It was urged on behalf of the assessee that (1) puris, nimkis, singaras etc. were nothing but bread and they were exempt from the levy of tax ; (2) sweets prepared from milk and sugar and all milk products were also exempt, the ingredients of which they were composed, being exempt.3....
Maidhandas Agarwalla Vs. Sricharan Barua
Court: Guwahati
Decided on: May-21-1956
Deka, J.1. This Rule was obtained by the petitioner Maidhandas Agarwalla against an order of acquittal passed in the case in favour of opposite party Sricharan Barua by Sri B. C. Medhi, Special Judge at Dhubri, in Case No. 1 of 1952 under Section 5 of Act II of 1947 (The Prevention of Corruption Act, 1947) and Section 161, I.P.C. Along with the order of acquittal passed on 14-6-54, the learned Special Judge directed that the complainant Maidhandas Agarwalla should be prosecuted under Section 211, I.P.C. for bringing a false case, and that the complainant and his brother, Ramananda, should further be prosecuted under Section 193, I.P.C. for fabricating false evidence in the shape of preparing account-books to suit the prosecution.2. The complainant had moved the local Government for an appeal against the acquittal, and on his failure to get a favourable order, he obtained the Rule from this Court on 31-1-55, on an application under Section 439, Cr. P.C. The opposite party showed cause ...
Sahadat Ali Jotdar Vs. the State
Court: Guwahati
Decided on: May-21-1956
Ram Labhaya, J.1. This order shall dispose of Criminal Revision No. 100 of 1955 and Criminal Reference No. 19 of 1955, They both arise from the same proceeding.2. Sahadat Ali, petitioner, was tried with two co-accused namely Goka Sheikh and Hussain. The petitioner was found guilty under Section 411, Indian Penal Code. He was sentenced to pay a fine of Rs. 300/- only. He was acquitted of the charge under Section 414, Penal Code, Goka and Hussain were found not guilty under Sections 411 and 414. They were-acquitted.3. Sahadat Ali's appeal was dismissed by the second Additional Sessions Judge. He has referred the case to this Court for enhancement of sentence. The petitioner has assailed the validity of his conviction by a revision petition.4. On 16-10-1950, Thotoram Rava found that a pair of buffaloes belonging to him was missing. He searched but could not find any trace of them. He informed the police on 22-10-1950 that his buffaloes were missing. The search for them however continued...
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