Guwahati Court June 1978 Judgments

Ajit Singh Bothra and ors. Vs. State of Assam and anr.

Court: Guwahati

Baharul Islam. Ag. C.J.1. These applications, all under Section 482 of the Code of Criminal Procedure, 1973, originally came up for hearing before a single Judge who referred the matter to the Division Bench as they involve substantial questions of law. The questions of law in all these petitions are common. This judgment of ours, therefore, will dispose of all of them. It will be sufficient if the facts of only one case, namely, Criminal Revision No. 150 of 1977 are stated.2. The material facts, in brief are that the petitioner is a partner of a firm carrying on business at Fancybazar, Gauhati. It deals in, among other things, molasses and gur in buying, storing and selling these commodities meant for cattle feed. For this purpose the firm imports molasses and gur from whole-sale dealers and commission agents of various places of Uttar Pradesh and stores the same in its godowns. On 4-2-1977 the firm received a notice issued by the Inspector of Excise, Gauhati, asking it to furnish a...