Guwahati Court July 1972 Judgments
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The State of Assam Vs. Lakhinath Duara and ors.
Court: Guwahati
Decided on: Jul-14-1972
Baharul Islam,J.1. This appeal by the State of Assam is directed against an order of acquittal passed by the Sessions Judge. U.A.D. Jorhat in Sessions Case No. 40 (S-S)/67. There are five respondents in the case. Respondent No. 1 Lakhinath Duara and Respondent No. 2 Khora Chandra Duara had been charged under Sections 302/34. I. P.C. and these two respondents and the other three respondents, namely. Phatik Chandra Duara, Gangadhar Duara and Hazari Duara had been charged under Sections 201/34 of the Penal Code. The accused had pleaded not guilty to the charges.2. The prosecution case in brief is that Dambaru Gogoi. who is a resident of village Laraputagaon had some cultivable land at Maganapathar and on the date of occurrence, he had left his house at about 6 or 7 in the morning with two 'dangaris' (bundles of paddy) and a 'Birla' (carrying split bamboo) to bring paddy from Maganapathar across the river Darika; but he did not return home. His wife Musst. Kusum Gogoi made enquiries abou...
Assistant Commissioner of Taxes and anr. Vs. Kedarmal Keshardeo and an ...
Court: Guwahati
Decided on: Jul-05-1972
P.K. Goswami, C.J.1. This application under Article 226 of the Constitution is directed against an appellate order of the Assam Board of Revenue under Section 31A of the Assam Sales Tax Act, 1947, of 8th June, 1967.2. Respondent No. 1 (briefly 'respondent') is a registered dealer under the Assam Sales Tax Act and deals in galvanised corrugated iron (g.c.i.) sheets. They sell these sheets on permits issued and at price fixed by the Deputy Commissioner in favour of various purchasers. The period in question is that ending on 31st March, 1964. The Superintendent of Taxes assessed the respondent as liable to tax on the g. c. i. sheets at the rate of 4 per cent as applicable to 'other goods', under item 4 of Schedule II to the Assam Sales Tax Act as against the rate of 2 per cent charged prior to 1st January, 1964. There was an unsuccessful appeal against the assessment order to the Assistant Commissioner of Taxes. The Assistant Commissioner held 'that the item g. c. i. sheets was, prior t...
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