Guwahati Court December 1992 Judgments
Sarafat Ali and ors. Vs. State of Assam
Court: Guwahati
Decided on: Dec-10-1992
D.N. Baruah, J.1. Accused Nos. 1 to 4 and 6 in Sessions Case No. 6(NL)/88 of the Sessions Court, Lakhimpur, North Lakhimpur have filed this appeal against the judgment dated 20-12-89 of the Sessions Judge convicting them under Sections 302 and 324, I.P.C. read with Section 34, I.P.C. and sentencing them to undergo rigorous imprisonment for life and to pay a fine of Rs. 1000/- with default sentence. Accused Nos. 5 and 7 to 12 have been acquitted and the acquittal is not challenged by the State.2. Prosecution case is as follows :On the evening of 22-9-81, State Transport Bus No. 2580 was coming from North Lakhimpur to Bihpuria via Fatehpur. P.W. 11 was the Driver and P.W. 12 was the conductor of the Bus. P.W. 1 Abdul Sabhan Master, his son, now deceased, Abdul Hakim, P.Ws. 2 to 6, P.W. 14, P.W. 15 and others were travelling in the Bus. The Bus left Fatehpur Bazar and reached a small wooden . bridge at Sundarikhal at about 6.45 P.M. Entry to the bridge was seen blocked by putting a bambo...
Tag this Judgment!Commissioner of Income-tax Vs. Doom Dooma India Ltd.
Court: Guwahati
Decided on: Dec-04-1992
U.L. Bhat, C.J. 1. The Income-tax Appellate Tribunal has, at the instance of the Revenue, referred the following question under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee had properly opted to value the closing stock at cost or market price, whichever was lower, in the first year of its business ?'2. We have heard learned counsel for the Revenue and learned counsel for the respondent.3. M/s. Doom Dooma Tea Company Ltd., incorporated in the United Kingdom, was a foreign company. On account of restrictions imposed by the Reserve Bank of India, foreign participation in the company had to be brought below 75 per cent. under the provisions of the Foreign Exchange Regulation Act, 1973. Therefore, a device was adopted for incorporating a new company which has less than the maximum prescribedforeign participation. The new company, M/s. Doom Dooma Tea C...
Tag this Judgment!- ‹ Prev
- Next ›