The content manager for mental health charity Mind, Jessica D'Cruz, told the BBC: "We're always pleased to see innovation in mental health therapies that can help people have greater choice in how they are supported, and allow all of us to find a therapy that works for ourselves.


"It's also important to remember that with the ongoing underfunding of NHS mental health services, and the issues many services are experiencing in the wake of pressures from the pandemic and cost of living crisis, the majority of people in need of mental health support will struggle to benefit from this.


A study of 200 cancer patients with cancer-therapy-induced cardiomyopathy, or CCM, by Imperial College London researchers has pinpointed the genetic risk factors, paving the way for testing of patients before they start chemotherapy to find out who is at risk.


"Doctors need to be more proactive about asking their patients what else they are taking when they are being treated for cancer," Prof Cardoso, head breast surgeon at the Champalimaud Cancer Centre in Lisbon, Portugal, told the BBC.


Grete Brauten-Smith, clinical nurse specialist at charity Breast Cancer Now said: "With a lot of unproven information available online and little reliable research into these products, a discussion with a healthcare professional can ensure a patient has the accurate information they need to make an informed choice."


Martin Ledwick, head cancer information nurse at Cancer Research UK, said: "Doctors should be aware of this research as it suggests cancer patients need to be monitored more closely after treatment, for heart disease and stroke.


Prof Metin Avkiran, associate medical director at the British Heart Foundation, said the study offered further evidence that, compared with the general population, cancer survivors are at much greater risk of death from heart and circulatory diseases.


KK Harshina, 31, says she lived with unbearable pain in her stomach for years, that is until a scan last year showed that a pair of forceps had been left inside her body during a surgery.


It found if everyone did as little as 11 minutes of daily activity, one in 10 premature deaths could be prevented.


That equates to 75 minutes per week - or 11 minutes per day - riding a bike, walking fast, hiking, dancing or playing tennis.


"You should feel yourself moving, your heart will beat faster but you won't necessarily feel out of breath," says Dr Soren Brage, who led the research.


Doing that amount is enough to reduce the risk of developing heart disease and stroke by 17% and cancer by 7%, the findings suggest.


Regular exercise reduces body fat and blood pressure while also improving fitness, sleep and heart health in the long run.


"If you find that 75 minutes a week is manageable, then you could try stepping it up gradually to the full recommended amount."


Getting enjoyable activities into your weekly routine is the best way to increase the amount of physical activity you do, they say.


In the winter of 2019, a number of children living in India's Jammu region began falling sick with what many thought was a mysterious illness.


By the time the mystery was solved, 11 children, aged between two months and six years, had died.


The tainted drugs and the tragic deaths again shone a spotlight on India's $42bn - half of the revenues come from exports - drug manufacturing industry.


Although India imports 70% of the active ingredient chemicals for its medicines from China, it is trying to make more of them at home.


India's traditional expertise in making generics has helped make it a formidable low-cost maker of drugs and become a global manufacturing base.


Some 40% of over-the-counter and generic medicines sold in the US and a quarter of all medicines dispensed in the UK come from India.


Outside the USA, India has the most number of drug making plants - 800 - that are compliant with the US health and safety requirements.


Many believe that India has always battled a flood of counterfeit drugs, mostly sold in small towns and villages.


But analysts say the physicians and patients are possibly conflating sub-standard drugs with what they think are fake medicines.


In 2014, India's top drug regulator famously told a newspaper: "If I follow US standards I will have to shut almost all drug facilities."


More than 70 people, mostly children, have died in five separate mass poisoning incidents related to drugs spiked with DEG since 1972.


These drugs failed tests for not having enough of ingredient chemicals, impaired ability to dissolve in the patients' blood or were found to be contaminated.


Each failed sample typically represents a batch of the medicine, which in turn could run into hundreds of thousands of tablets, capsules and injections.


Using right to information law, Mr Thakur found many of India's state-owned drug testing labs lacked key equipment.


Drug sampling practices, he noted, date back to a colonial 1875 law where inspectors pick up a small number of random samples from the market.


India has been debating a law to recall drugs that have been found to be inferior from the market since nearly half a century.


It is difficult to understand the scale of the problem - many of India's drug factories are indeed world-class.


But he suspects that there could be counterfeit or inferior drugs being sold in small towns and villages.


Food and Drug Administration (FDA), which regulates medical products in the US, posts inspection status of firms supplying drugs to the US and warning letters.


A pharmaceutical industry leader, insisting on anonymity, told me that "although some countries do have very rigid quality standards", India's drugs were completely safe.


"Instead of just sitting down in your house, where you can just dwell on things, you can use this as a distraction, meet knew people," he said.


"It blows my mind - just to see the difference in some of the patients that we've worked with," she said.


"They build their confidence up, it reduces GP appointments, it reduces A&E appointments, and it just makes them connect with the community and be resilient."


The North East has among the highest rates of drug-related deaths, heart disease, liver disease and suicide in England.


Rates of child poverty are double the England average in some areas with poverty underpinning much of the ill health.


Social prescribing is only one part of a plan by the NHS, local councils, and community groups to make improvements by 2030.


"Nine of all 13 areas within this plan have a healthy life expectancy of less than 60 years," she said.


They want medicine "to help them feel better" but the required medicine is often "not chemical, it's social" when the issue is depression and loneliness.


What is needed is "forming friendships and feeling as if they've valued, as if they're worth something", she said.


Health experts in Charlotte County, in southwest Florida, say the victim was probably infected after rinsing their nasal sinuses with tap water.


He added that officials are "working with the local public utilities to identify any potential links and make any necessary corrective actions".


Symptoms include headache, fever, nausea, vomiting, disorientation, a stiff neck, a loss of balance, seizures and/or hallucinations.


Tap water can also be used if it is boiled for at least one minute and cooled before use.


People are also advised to avoid taking on water in their nose while in swimming pools or bathing or showering.


An international rugby player has warned a lack of period facilities is adding "obstacles" to women from participating in sport.


One expert said the lack of facilities is the result of grassroots and women's sport being seen as lower priority.


Elinor Snowsill, who has 71 caps for Wales, says she was regularly caught out on her period in the early stages of her career.


"There's still times where we'll travel abroad and there won't be any facilities in the toilet," she said.


Fellow player Llio Emyr said the team has travelled to multiple matches to find there are no facilities in the changing rooms.


"Because of the worry of leaking, or not being able to manage being on their period, or not having access to sanitary bins.


It often comes down to funding, she says, especially for grassroots clubs which are more reliant on creating their own funding.


In 2022, 8% of school girls in Wales surveyed by Sport Wales said they would do more sport if they could manage their period better.


"The first time I volunteered for an hour in the charity shop I was absolutely shattered - I had to take a nap afterwards."


Chronic fatigue syndrome limits what Maddie can do, and overdoing it can leave her feeling unwell, with joint and muscle pain or migraines.


"I used to love going hiking but I can't do that any more without sacrificing a couple of days afterwards to rest.


"Quite honestly I don't think about what I want to do in the future because I don't know what my health will be like.


I don't want to have a huge plan and then not have it become an eventuality - that would just be too hard on me."


"Knowing that what I can do - which is a little - is still helping other people who are in less fortunate situations than me.


"I can't think of a single one of my friends my age who doesn't suffer with anxiety or social anxiety of some sort.


"Knowing that I work with the same group of people every day and they're all absolutely wonderful has really helped that.


"Now we know where the public are already targeting their time, we can look to build on those elements.


The National Institute for Health and Care Excellence (NICE) has recommended eight online therapies for anxiety and depression.


Each therapy must come with a formal assessment from an NHS therapist in order for it to be recommended.


According to NHS Digital, there is a six-week waiting list for patients who need mental health support in England.


Sarah, who was diagnosed with PTSD by a GP, trialled online therapy as part of a Cardiff University study.


In work, if I've got an important meeting and I feel a bit anxious, it's taught me techniques for breathing and mindfulness."


Mark Chapman, interim director of medical technology and digital evaluation at NICE, said: "Our rapid assessment of these eight technologies has shown they have promise.


But online support isn't right or accessible for everyone, so it's important that we all have a range of support offered to us.


"I noticed one of my nipples was inverted and when I Googled for answers, I thought: 'Oh God, this can't be me.'"


Three years later, after surgery to remove one breast, chemotherapy, radiotherapy and another major reconstructive operation, Kreena felt she was out of the woods.


But then on a trip to Canada "to celebrate the end of my life with cancer", she felt grim.


"He told me to squeeze his hand if I remembered having a red liquid during chemotherapy treatment," Kreena recalls.


The problem is caused by chemotherapy drugs damaging the heart muscle, meaning it can no longer pump properly - and this can lead to heart failure.


But working out which patients will get heart damage, and which won't, has proved really tricky up until now.


During two weeks in a Canadian hospital, she sent voice messages back to relatives, preparing them for the worst.


It was enough to allow Kreena to fly back to the UK, but that was just the start of her journey to recovery.


Medication and intense rehab followed, which allowed her heart to creep back into a normal range of function.


But there was one thing she was told was too dangerous - having a baby would put too much strain on her heart.


A surrogate was found, and using her own embryos, her daughter was born and is now 16 months old.


"Next month, I'm climbing in the Himalayas. I'm living an extraordinary life and I'm very grateful," Kreena says.


Garlic, ginger and ginkgo pills, for example, can delay the healing of skin wounds when breast cancer spreads.


Prof Cardoso said it was not surprising that patients and their carers went searching for complementary or alternative treatments that might make a difference.


On its website, Cancer Research UK says some complementary therapies might stop conventional treatments working as well as they should.


More than one in 10 cancer patients die from heart and blood vessel problems, rather than their initial illness, a study says.


The researchers say the increase in the numbers surviving cancer means more attention should be focused on cardiovascular risk.


Among the 3.23 million cancer patients studied, 38% died from cancer and 11% from cardiovascular diseases (CVD) - of which, three-quarters were from heart disease.


The proportion of cancer survivors dying from CVD was highest in those with disease of the bladder, larynx, prostate, womb, bowel and breast.


The risk in the first year could be explained by the effects of chemotherapy or radiation treatment on people's bodies.


"But it doesn't tell us why some cancer patients may be at higher risk of dying from cardiovascular disease.


"For some, it might be treatment-related - radiotherapy to the chest and some chemotherapy drugs can lead to a higher risk of heart disease.


A mother of three, Ms Harshina underwent Caesarean operations (also known as C-section) for each of their births.


Her last surgery was a C-section at the Government Medical College Hospital in Kozhikode district in 2017 for the birth of her son.


"When I complained, I was told by the doctors that it was because I had a third Caesarean operation," she says.


The process of trying to trace the source of the pain also took a mental and financial toll on her.


Ms Harshina complained to the state health minister Veena George, which led to the appointment of a committee to investigate the matter.


Earlier this week, Ms Harshina went on a hunger strike outside the hospital, demanding that the state government take action against those responsible.


On Thursday, local Opposition leaders persuaded her to give up the hunger strike, saying it was impacting her health.


The people running the Gloucestershire Mentoring Programme, which is free for 11-25 year-olds, aim to help 300 people over two years.


For anyone affected by the issues raised in this story, information about a range of support is available via the BBC Action Line.


"My mum wasn't driving at the time, so she couldn't come down and see me and my dad's never really attempted to see me much."


"I remember I burst out in tears, thinking that I was going into care, because I thought my mum didn't want me, either.


Now 15, she has attended seven different schools - moving through so many because of her behaviour and threats to expel her.


The programme works with seven different organisations across Gloucestershire and South Gloucestershire and is free to girls and young women in the area.


It has already had 162 people referred, who are either currently being assessed or now in a mentoring relationship.


Her mentor helps her to "get in the right head space", she said, and also helps with things like homework.


This can range from physical, sexual or emotional abuse to neglect, substance misuse or having a relative in prison, amongst others.


They may also be experiencing "adverse community environments", such as poverty or violence, displaying antisocial behaviour, or be linked to others involved in criminal activity.


She said while she has also suffered through her life, "all that's happened, it's made me the person who I am".


"It's those little changes in behaviour and that actually, maybe I am getting through to this young person."


While she was nervous when she first starting mentoring, Rachael said it is all about finding a connection that will help them open up.


"It could take weeks and months for them to actually open up about what they're really there for," she said.


Gloucestershire Mentoring program manager for The Door, Elisha Kyne, said young woman and girls are often "overlooked".


"In terms of that consistent support, and providing that trusted adult over the long period of time it doesn't exist," she said.


"It shows that young person they want to be there for them, they like them, they're not being paid to do it."


Mr McCullar didn't just need medical attention, according to the podcast, he needed to exercise - his brain.


And, roughly three-quarters of adults (76%) said they have experienced negative health effects due to stress, including headaches, fatigue and depression.


In 2018, he launched Inception, the first mental health gym in the state and one of the first in the country.


"You go to a typical gym because you want to move your body and better your body," Mr McCullar explained.


"Same here. You don't have to come in with a diagnosis. You come in because you want to better your psyche."


Jake Luhrs, founder of YourLife gym in Pennsylvania, recommends journaling to clients seeking to build self-esteem and mental resilience - when they're not lifting weights.


The gym owners hope approaching mental health through a traditional fitness lens will help reduce the stigma that stops millions of adults from seeking help.


Those with "actual emotional distress or illness", Dr Sederer said, will have a hard time committing to any routine activities online.


The average delay between the onset of mental illness symptoms and treatment is 11 years, according to the National Alliance on Mental Illness.


Ms Meyer believes making mental healthcare "fun and accessible and integrated" into daily life is key for optimising mental health.


"Every time something good happens to you, or every time you receive positive feedback, drop that in your self-esteem file," she said.


Like with any fitness routine, "when you do a lot of (emotional) push-ups", Ms Meyer said, "over time you start to build strength."


People travelling from China and four other Asian countries now have to produce a Covid-19 negative test report before entering India.


But reports of the surge in China and the memories of two deadly Covid waves in 2020 and 2021 in India have made many people fearful.


You don't have to be a runner or play sport to feel the benefits of exercise - fitting a brisk walk into your day is good enough, UK analysis suggests.


The NHS recommends everyone does 150-300 minutes of physical activity that raises the heart rate every week or 75-150 minutes of vigorous activity per week, which makes you breathe hard.


The benefits of exercise were even greater for some specific cancers, such as head and neck, gastric, leukaemia and blood cancers, but lower for lung, liver, endometrial, colon and breast cancers.


"If you are someone who finds the idea of 150 minutes of moderate-intensity physical activity a week a bit daunting, then our findings should be good news," says Dr Brage.


The analysis, in the British Journal of Sports Medicine, looked at previous published research on the benefits of exercise in nearly 100 large studies and nearly 200 peer-reviewed articles to get an overview of the evidence.


They calculated that if everyone in the studies had done at least 150 minutes of exercise a week - the full amount - then around one in six early deaths would be prevented.


For example, they advise trying to walk or cycle to work or to the shops instead of using a car, or being active when playing with your children or grandchildren.


Tests found that three samples of the cough syrup, made by an Indian drug company called Digital Vision, contained diethylene glycol or DEG, an industrial solvent used in the making of paints, ink, brake fluids.


Earlier this month, the World Health Organization (WHO) put out a global warning over four India-made cough syrups thought to be linked to the deaths of 66 children in The Gambia.


Lab analysis of the samples of a syrup made by a 32-year-old firm called Maiden Pharmaceuticals Limited confirmed the presence of "unacceptable amounts" of diethylene glycol and another toxic alcohol called ethylene glycol.


Yet such breathless growth - the industry has been running at a clip of over 9% every year for nearly a decade - has been clouded by allegations of problems of quality and weak regulation.


Mr Thakur says he worries that many Indian firms are not following "good manufacturing practices" or GMP, a drug industry term to refer to testing for quality control.


After the deaths of the children in The Gambia, India claimed that its federal regulator was "robust" and sought more details from the WHO on the causality of the deaths with the exported cough syrup.


A spokesperson told me that its policies ensure that "companies - regardless of where the are located - meet the FDA's strict standards for producing medicines for US patients that are high quality, safe and effective".


"Social prescribing" is part of a plan by health and council bosses to tackle what Gateshead's director of public health described as "really shocking" health outcomes in the region.


It has seen Craig enjoy a day out at an allotment run by his GP's surgery where he has dug and cleared, but also chatted with other people, and not been alone.


Julie Bray, from Oxford Terrace and Rawling Road Medical Group in Gateshead, was one of the first NHS social prescribers in the country and said she was "really passionate" about it.


Linda Robinson, who runs events to help people like Craig from the same Gateshead surgery, said people went to their doctors "because they feel ill, they feel as if they don't fit in".


On 23 February, the Florida Department of Heath said that a patient had been infected "possibly as a result of sinus rinse practices" utilising tap water.


It can lead to a severe infection if it enters through the nose, but it is normally safe through the mouth because stomach acid kills the single-cell microorganism.


"I once had to change my tampon in a kit container on the side of the pitch, where they kept the pads and the balls," she said.


Ms Snowsill said the situation has improved, with the WRU providing support such as period pants, pelvic floor training and cycle tracking for its elite players.


Dr Natalie Brown, who researches the menstrual cycle in sport at Swansea University, said: "The reality is it stops girls and women participating in that sport.


"But also, sometimes it's based on the fact that female sport isn't seen as high profile or as much of a priority compared to the male counterpart to that sport.


The WRU said it was keen to break down any barriers to female participation in rugby, and would be asking all clubs in Wales about facilities needed for the future.


"We are proud of the impact this funding has had and of the work we have done in partnership with local authorities and health boards to disseminate products through our schools, colleges and communities."


"Because I couldn't go to school and all my friends were still in school, I felt isolated," said Maddie, from Cardiff, who volunteers at Tenovus Cancer Care in the city.


Her experience chimes with the findings of a new survey by Public Health Wales, which showed nearly three-quarters of people actively choose to help others to protect and improve their own mental wellbeing.


"I know it won't be for everyone, but compared to where I was a couple of years ago, I do feel more confident in my future now."


Nearly three-quarters of people in Wales choose to help others in order to protect and improve their own mental well-being, according to a new survey released by Public Health Wales.


"Perhaps those individuals who are already benefiting from it can share and spread that message in their community, so other individuals can benefit from it as well."


The therapies have been conditionally recommended by NICE - meaning early assessments have taken place to identify promising medical technology but more evidence needs to be gathered.


Others, such as SilverCloud, provide mindfulness tools and resources which are designed to be completed by the patient, but overseen by a mental health practitioner.


"Developed using tried-and-tested CBT methods, each one has demonstrated it has the potential to provide effective treatment to the many thousands of people who live with these conditions."


Using a series of trials, NICE intends to gather further information about how effective the programmes are, as well as whether they "represent good value for the NHS", Mr Chapman added.


But she added: "We have evidence that these digital therapies hold promise. We now need to know how they work in routine practice so we can tailor them to get the most benefit."


The UK government must urgently give mental health services the financial support they need to be able to expand the availability of new treatment options such as these."


When diagnosed with breast cancer in 2013 at 33, she had just settled back into working life after getting married and spending a year backpacking round the world.


She had even arranged to have some of her eggs harvested, so that embryos could be created and frozen in case the cancer treatment made her infertile.


Thanks to advances in treatments, more patients than ever are surviving cancer - but one in 10 are developing serious heart conditions, sometimes soon after finishing treatment, others years later.


Scientists knew that the very young and the elderly were at high risk, but they've now found out that faulty genes also play a role in increasing risk in other people.


"Some have a gene to cause heart failure and they get a second hit from the chemo," explains Dr Alex Lyon, a consultant cardiologist at the Royal Brompton Hospital and Imperial College London.


The good news is that drug treatments can reduce the risk of heart damage in these patients and close monitoring can pick up potential problems early, Dr Lyon says.


After a two-month stay in the country on a no-salt diet and being cared for by her husband, her heart function had improved from 6% to 12%.


Her expedition is part of of push to raise awareness of breast cancer in young women from the charity Coppa Feel, a cause that's important to her.


Cancer patients should tell their doctors if they are taking herbal products because some of the ingredients could stop their treatment working, a cancer conference has heard.


She said it was particularly important that patients always checked with their doctors first before trying complementary therapies for cancer that had spread to the skin.


The danger is that many products can interfere with hormone therapy or chemotherapy treatments, and certain ones prolong the blood clotting process - which can lead to wounds taking longer to heal and more scarring.


It also says it is important to avoid some food and drinks such as grapefruit and oranges during cancer treatment, because they can affect how well cancer drugs are broken down in the body.


The charity says: "Talk to your doctor about any complementary therapies you're thinking of using. Tell them before you start having complementary therapy, especially if you're in the middle of a course of cancer treatment."


Speaking at the Advanced Breast Cancer Fifth International Consensus Conference, Prof Cardoso said therapies like yoga, mindfulness, reiki and acupuncture could have a positive impact on patients' quality of life.


Dr Nicholas Zaorsky, a radiation oncologist, from Penn State Cancer Institute, who led the study, said knowing about the risk could help patients live more healthily in the long term.


"Increasing awareness of this risk may spur cancer survivors to implement healthy lifestyle behaviours that not only decrease their risk of cardiovascular disease, but also the risk of cancer recurrence."


"But some of the cancers included in the study share lifestyle risk factors with cardiovascular disease - for example, obesity and smoking, which might also explain the increased risk.


He added: "We need more research to understand why this is, and whether factors other than the known damaging effects of some anti-cancer treatments on the heart and blood vessels are at play.


"What is becoming increasingly clear is that cancer doctors and cardiologists need to work together from an early stage to try and minimise the risk of patients surviving cancer but succumbing to heart and circulatory diseases."


A woman in the southern Indian state of Kerala who suffered through years of excruciating pain because of a botched surgery says she is still waiting for the doctors responsible to be punished.


It was only in September 2022, when she had tests conducted for a urinary bladder infection, that she found out what the problem was - a scan showed there was a piece of metal inside.


The metal turned out to be a pair of forceps - 6.1cm long and 5 cm wide - used by doctors to clamp down on bleeding vessels during surgeries.


The Kozhikode Government Medical College Hospital said that none of its surgical equipment had gone missing and referred to the two surgeries Ms Harshina had undergone before coming to them.


A separate government probe was unable to trace the origins of the forceps - both the hospitals where Ms Harshina underwent surgeries did not have a record of the instrument.


A mentoring programme aimed at empowering vulnerable girls and young women considered at risk of being drawn into crime has reached 162 people since being set up in March.


"They told me I need to change my ways, otherwise it can get me a serious trouble when I'm older, but I didn't think that helped very much.


"With mentoring, they've sat down, and they've said it in a way where they're not telling you 'you need to sort yourself out', they're giving you advice.


At only 11-years-old, she was scared she would end up in a foster home, but instead her nan, who lived 50 miles away, took her in.


"It was kind of like I didn't have any parents because I didn't have a proper phone, so it was hard to keep in touch with my mum and my dad.


"It was very emotional day, but then both my mum and my stepdad said that they're happy for me to live with them, and I've been living with them since."


Launched in March, it offers those at risk of becoming involved in the criminal justice system the chance to form a trusted relationship with a trained volunteer.


"We just kind of talk and listen to each other, and it's really nice, because it gets me away from home, and it gets me off my phone and everything else," Chloe said.


Since joining the programme Chloe has now started a part-time job and is looking at college applications - something she did not think would be possible.


"I thought I need to be that person's little rock, someone they can talk to for an hour a week, or whatever, and be there for somebody else."


Rachael, who was "in and out of foster care" when she was young, is currently mentoring a 14-year-old girl under this programme, as well as an adult under a separate scheme.


She meets her mentee for about an hour, once a week and activities can vary from meeting in a cafe, going on a walk, or even doing a word-search or crafts together.


You never know what those conversation are going to be... but to see them come away thinking 'oh that's been a positive result', to see that, I just love it.


"It's to let these girls know that they don't need to do this or that, or to try and prove themselves, it's just to be you, for you."


The volunteers are supported by staff at the individual charities, and as well as an initial five-week training course, they can also attend extended training programmes that address specific concerns.


The programme is made up of seven mentoring organisations, which all have their own specialisms: 1625 Independent People; Breathe Youth; Thames Valley Partnership; The Door; The Nelson Trust; WAM Youth; and Young Gloucestershire.


Programme organisers said through listening to the girls and young women, it gives them the space to talk and be heard, which in turn helps them build resilience and to grow in confidence.


While the mentoring is not a crisis service, the mentors can find themselves dealing with issues ranging from emotional problems, run-aways, drug use, and suicidal thoughts.


"For young men and boys they may be presenting with more obvious behaviours that would be linking them, on the route to the criminal justice system," she said.


"Whereas for young women and girls that is sometimes less obvious, and also they can be the culprit of something due to being pulled in via another route.


Ms Kyne said it is the long-term support - which can last a year or more - that is one of the things that makes this programme stand out from others in the area.


The programme, which also liaises with police, social care, health, education and youth services, has funding from the grant-making charity, CHK Foundation, to operate for at least two years.


Jill Anderson, coordinator for Gloucestershire Mentoring Program, said that through working alongside other services they "bridge the gap between girls and young women, and the support they need".


"This is an earlier intervention - we are trying to support people who are going to be linked with the criminal justice system, but we're trying to do that earlier on," she said.


"They help these young people to make good choices, because it's quite often we find that these young people don't have a trusted adult in their life, and that can be quite transformational."


When 42-year-old David McCullar thinks back to the early 2000s, a chapter in his life marked by rapid changes, he recalls palm trees, sunny beaches - and panic attacks that made him ill.


But where gastroenterologists, anti-nausea pills and indigestion drugs failed to make a difference, a podcast about "brain training" and its effects on mental health offered him hope.


Just like routinely lifting weights can help muscles adapt to physical stress, some experts say performing these types of activities regularly can help people adapt to mental pressure.


In 2022, one in four US adults said that most days they are so stressed they cannot function, according to the annual Stress in America survey published by the American Psychological Association.


Not long after hearing the podcast, in 2007, Mr McCullar flew to Arizona to see one of the few practitioners at the time with brain-training experience.


Kidney failure is common after consuming this poisonous alcohol.


Regulatory oversight and enforcement is unsurprisingly spotty, analysts say.


Physicians say they largely trust India-made drugs.


Mr Thakur says: "An aberration should only happen once.


"People aren't even reaching retirement age without having a life-limiting illness.


"And miraculously their illness goes away.


Naegleria fowleri infects the brain through the nose.


Officials say that drinking it is not dangerous.


Officials have not identified the victim.


People who are infected contract a disease called primary amebic meningoencephalitis.


CDC data suggests infection in winter months is incredibly rare.


Sterile or distilled water are preferred options.


But she added that there's still more to be done.


"It really affects the way you're able to play."


"Most of the facilities were made for men at the start, obviously.


"The knock-on effects from a long-term perspective are actually huge."


"My self-confidence and self-esteem were absolutely shattered.


Volunteering alone isn't a magic bullet.


"When you do them you get a burst of confidence," she said.


She has found a huge sense of self-worth from volunteering.


It's a safe space where you can trust the people there.


Hospital doctors were baffled, until one cardiologist made a crucial link.


"Most patients are told there's a small risk of heart problems."


"So we started to look at other options," she says.


"There's work to do educating patients and doctors."


The study said cancer patients were "perpetually at elevated risk".


She underwent another surgery to have the instrument removed.


The health department's investigation also failed to fix responsibility.


"I will sit on strike [until I gets justice]," she says.


"I also know that they aren't going to just leave."


Her mum tells her she has had "a very messed-up childhood".


But Chloe's home life is still difficult.


Despite going through various different councillors nothing seemed to help.


"No one should feel lonely and lost," Rachel said.


"You've got gain their trust and and vice versa.


"I was throwing up every day," Mr McCullar said.


In 2001, the company he worked for went bankrupt.


A few years later, Mr McCullar suffered a debilitating back injury.


Most people don't manage to do the minimum recommended 150 minutes of exercise a week, however.


But doing some exercise is better than doing nothing, the researchers from the University of Cambridge say.


The researchers say replacing some habits is all that is needed.


The NHS recommends adults also do activities that strengthen muscles twice a week.


Yoga, pilates, lifting weights, heavy gardening and carrying heavy shopping bags all count.


The children, suffering from cough and cold, had been prescribed a cough syrup by local doctors.


Instead of recovering, they fell seriously ill, vomiting, running high fever and kidneys shutting down.


Prime Minister Narendra Modi has championed India as the "pharmacy of the world".


The country supplies some two-thirds of anti-retroviral drugs globally to fight HIV.


State-run drug testing labs in many states are under-funded, short-staffed and poorly equipped.


"All it has are guidelines, which many state regulators seem to be unaware of.


Have you ever heard of a drug recalled in India?" says Mr Thakur.


"We are not defending the mishaps," he said, "but these are aberrations".


Three things to know about cough syrup and deaths in The Gambia.


A new approach to helping people with depression is becoming more and more popular.


"Social Prescribing" sees GPs sending patients on trips to places like allotments rather than pharmacies.


Healthcare professionals say it works, and reduces pressure on GPs and A&E too.


Craig Denton, from Gateshead, has struggled with depression and loneliness for years.


"It's like a sense of darkness that covers you, and you can't escape," he said.


He is one of more than eight million adults in England now taking antidepressants.


But, in the North East, a new approach to helping people with depression is growing.


A Florida resident has died after becoming infected with a rare brain-eating amoeba, officials say.


Infections are almost always fatal, according to the Centers for Disease Control and Prevention (CDC).


On Thursday, a spokesman for the state health agency confirmed that the patient had died.


Officials across multiple government agencies are "continuing to investigate how this infection occurred," spokesman Jae Williams said.


The amoeba typically lives in warm fresh water such as swimming pools, lakes and ponds.


According to the CDC, around three Americans get infected each year, often with deadly consequences.


Between 1962 and 2021, only four of the 154 people infected in the US survived.


Officials warn that to avoid infections people should not rinse out their nasal passages with untreated tap water.


Fly-half Elinor Snowsill says access to bins, toilets, and toilet paper during her career has been "pot-luck".


The Welsh government said it is committing £24m to developing sport facilities by 2025.


"I was worried one of the male staff members would walk in while I was doing it."


Some women are choosing not to participate in sport because of a lack of period facilities


Period symptoms can already make it difficult for women to take part in sport, she added.


"We don't need even more obstacles, in the fact that there are no facilities.


"This happens once a month - not once in a while, but 12 times a year."


Grassroots players say the issue is so widespread that it's been "normalised".


"No toilet paper, no bins whatsoever to dispose of period products," she said.


"They need to follow what's been done in leisure centres, where there are plenty of facilities."


The situation could have an "enormous" impact on public health, according to an expert.


Just two hours a week volunteering at a charity shop has helped turn Maddie Davies's life around.


A diagnosis of chronic fatigue syndrome seven years ago affected all areas of the 19-year-old's life.


It is a disorder characterised by extreme tiredness and there is currently no cure.


"I'm currently much better thanks in part to working at the charity shop and therapy."


Maddie has had counselling to help her focus on setting small, achievable goals.


But she explained she felt incredible afterwards for having achieved something.


"For example, 72% are connecting with nature. That's fantastic.


That is an open resource that we have here on our doorstep throughout Wales.


NICE says the therapies have the potential to help more than 40,000 people in the UK.


There are hopes that introducing online digital therapies could ease pressure on the NHS.


Some online treatments for PTSD have already been trialled by the NHS in Scotland and Wales.


"I've been completely match-fit since I've done the programme," she told the BBC.


She added: "It's given me techniques that are so useful in everyday life.


"It's bonkers what's happened over the past five years," says Kreena Dhiman from Crawley in West Sussex.


She was tired, her chest was tight and she was struggling to breathe.


The diagnosis was acute heart failure and she was rushed to intensive care.


It's even given rise to a new medical specialty called cardio-oncology, which focuses on delivering cancer treatments safely.


Even patients like Kreena, who were left fighting for breath, can return to live a normal life.


"I thought I wouldn't see my 40th birthday, but now it's just two weeks away."


"More people are surviving cancer after chemo and more are getting secondary diseases.


Surgeon Prof Maria Joao Cardoso, said there was no evidence that herbal therapies or creams worked.


If in doubt, it was best not to take anything, she said.


This happens in one in five cases of breast cancer - and less in other cancers.


She highlighted the following herbal products as examples of those which slow down clotting:


But she said people should know "they could end up doing more harm than good".


"The highest goal in medicine is important to remember: do no harm," she said.


The European Heart Journal looked at three million US patients, with 28 different cancers, over 40 years.


UK experts say doctors should be more aware and monitor patients accordingly.


But rates continued to be higher than those in the general population.


"This is another reason why it's important for everyone to have a healthy lifestyle."


The BBC's Imran Qureshi talks to her about her ongoing fight for justice.


"I cannot describe the pain that I suffered for five years," Ms Harshina tells the BBC.


She got two of these at a government hospital in Kozhikode's Thamarassery town in 2012 and 2016.


It was only after this procedure that she started getting stomach pain, Ms Harshina says.


"I was also told that many other women also had a similar complaint."


As the pain persisted, Ms Harshina consulted several doctors over the years.


The Kozhikode Government Medical College Hospital also conducted an internal inquiry.


The BBC reached out to Ms George for comment but is yet to receive a response.


Ms Harshina called off her hunger strike but continues to sit in protest outside the hospital.


"I think I've always known that my behaviour isn't good," Chloe said.


"I've had a lot of counsellors inside school, outside school, and I've had a couple of therapists.


Fifteen-year-old Chloe, not her real name, admits she has a hard time trusting people.


When Chloe was about 13, her nan also decided she did not want her living with her anymore.


She lives in a two-bedroom council flat, which she also shares with her two younger siblings.


She struggles to control her emotions and easily gets angry and frustrated.


Frequently getting into trouble, she was "mouthing off" at teachers and hitting out.


That was until she was put in touch with the Gloucestershire Mentoring Programme.


For Chloe, the chance to form a bond with a trusted adult has started to make a difference.


Girls and young women welcomed onto the programme have all suffered "Adverse Childhood Experiences".


The programme uses volunteers from all walks of life, aged over 18, with one volunteer who is 80-years-old.


Rachael, 40, is a mentor for The Door in Stroud, which leads the collaborative programme.


She became involved with the charity in 2018 and started mentoring in June this year.


"Now I can help a young person, by just being there for them," she added.


"These volunteer mentors working with these young girls, change their life outcomes.


He moved over 1,000 miles (1,600km) away, from Detroit, Michigan, to southern Florida.


He was searching for new beginnings but found panic and anxiety.


He then returned home where he witnessed his parents going through a divorce.


"It just felt like everything was happening all at once," Mr McCullar said.


He returned to Michigan inspired and wanting to help others who were struggling like he had.


The gyms encourage people to perform mental health exercises to decrease anxiety and depression.


"People are already familiar with going to a traditional gym," Mr McCullar said.


"We're just normalising mental health by softening it with the word gym."


There once was a melancholy little gray planet.


He observed the moon as he then turned to face the sky.


The moon soon had blooms covering it from top to bottom.


This entire magnificent universe was crafted by God.


There were broad, grassy meadows filled with vibrant flowers.


God then made man to take care of his lovely creatures.


But later, God began to have second thoughts.


He questioned whether Man would truly look after his creations.


He began to steal, lie, and do other sinful things.


As a result, Earth became a vast desert.


But God pardoned Man once he recognised his error.


They come to escape the cold winters - especially the frozen ground.


Despite having all the technology and spaceships you could ever need, the inhabitants hadn't taken care of it.


There were no longer any plants or animals in the entire countryside because of how heavily it had been polluted and defiled.


A little boy was once strolling through the world when he came across a cave and a tiny red flower inside.


The boy carefully pulled up the flower, roots, soil, and all, as it was very ill and on the verge of death.


He looked all over the world, but nothing he saw could possibly contain the blossom because it was so tainted everywhere.


The flower began to flourish because it was far from the pollution and because the youngsters went there every day to take care of it.


The flower received such excellent care that it quickly gave birth to more blossoms, which then spread to other flowers.


To feed, a starling sticks its beak in to the ground and then opens it to make a hole.


A starling's eyes swivel to point forward so it can see if there's a tasty insect grub in the hole.


Even if it could, it would find most of the grubs have dug themselves in deeper to avoid the frost.


It's harder to digest these so the starling's gut grows longer in the winter to get the most out of its food.


Perhaps it is warning us that if we don't take care of our planet, there will come a time when plants will only be able to flourish on the moon.


They either separate the seed from its husk with their beak or they pull the seed apart to get to the good bit - the starch that the seed would have used when it was time to grow.


Because of this, the moon occasionally develops a gentle red shine for a few minutes, acting as a warning light, whenever the young boy's flowers bloom.


When you get to Earth, do not sin.Alternately, as a punishment, the earth will become a large desert and lose all of its beauty.


Then he began looking for a location where he could take care of it.


The boy had the impression that the plant might be able to survive there.


So the young child dressed in his astronaut costume and boarded a spacecraft.


They left for the moon after he placed the tiny red flower in the back.


Then God created birds and other animals to inhabit the forests, meadows, and fields.


The smartest and most intellectual of all of his creatures, Man is what He made.


He then forewarned Man, saying, "You must preserve earth's natural beauty and greenery.


Because of this, there is still some vegetation on the planet.


Thousands of starlings come here every winter, some from as far away as Russia.


This Criminal Appeal is filed under Section 374(2) of theCode of Criminal Procedure, 1973 by the advocate for theappellant praying to set aside the order of conviction andsentence in S.C.No.232/2008 on the file of the II AdditionalSessions Judge, Gulbarga and acquit the appellant.


The case was committed to the sessions court for trial, which framed charges against the accused and the accused having pleaded not guilty and having claimed to be tried, the prosecution had examined 17 witness and marked 11 documents and 3 material objects.


It is their consistent evidence that Laxmi was constantly complaining about the appellant ill-treating her complaining that she had produced a female child when he wanted a male child and further that she had not fetched enough dowry and therefore she should bring some more money.


The learned Counsel would point out that PWs.1 to 6, who were the witnesses belonging to the village of the appellant, namely Suntan village, had all turned hostile and not supported the case of the prosecution.


Therefore, in the absence of any direct evidence of ill-treatment or instigation by the appellant, it cannot be said that the prosecution has made out any case insofar as offences punishable under Sections 498A and 306 of the IPC are concerned.


The unfortunate circumstance that PWs.1 to 6, who did make statements in the first instance of they having seen the ill-treatment meted out to the deceased, having turned hostile, does not negate the evidence of other witnesses.


Therefore, to hold that the prosecution had established its case beyond all reasonable doubt insofar as the offence punishable under section 498A cannot be presumed merely on the basis of the evidence of PWs.8 to 11.


In that view of the matter, it cannot be concluded with any certainty that there was constant cruelty meted out to Lakshmi and that there was abetment of the commission of suicide by Laxmi.


We are inclined to concur with the argument put forth by the assessee that Infosys BPO Ltd. is not functionally comparable since it has the benefit of market value as well as brand value.


Therefore we clarify that mere dissatisfaction with the findings of facts arrived at by the learned Tribunal is not at all a sufficient reason to invoke Section 260-A of the Act before this Court.


After hearing the accused on the point of sentence, Learned Sessions Judge has passed further judgment awarding death sentence as against accused Nos.1 to 9, for the offence punishable under Section 302 r/w Section 149 of IPC, on four counts.


Seeing the incident, grand father and uncles of the complaint were proceeding towards Police Station to lodge a complaint, but the Accused accosted them and assaulted and also threatened the public with dire consequences, if they intervened in their action.


After the investigation was over, charge sheet came to be laid against the Accused for the offences punishable under Sections 143, 147, 148, 307, 302, 114, 506 and 504 r/w Section 149 of IPC.


After hearing the accused, on the point of sentence, held that the case falls within the scope of `rarest of the rare case' and awarded death sentence to Accused Nos.1 to 9 for the offence under Section 302 of IPC, on four counts.


He has cited a decision reported in (2010) 1 SCC (CRI) 925 (DILIP PREMNARAYAN TIWARI AND ANOTHER Vs. STATE OF MAHARASHTRA) on the point of appreciation of evidence in so for as the discrepancies/omissions in FIR.


He further submits that though, the alleged eye witnesses, have not witnessed the incident, the trial Court erred in accepting their evidence as gospel truth to base conviction for the offences alleged against the accused.


Charge sheet reveals that accused named in FIR namely Accused No.7/Shivappa Chanabasappa Udakeri, Accused No.10/Raju Siddalingappa Konnanavar and Accused No.13/Siddalingappa Appanna Konnanavar were given up while adding Accused No.9/Shankreppa Chanabasappa Udkeri, Accused No.11/Gourawwa Nagappa Udkeri and Accused No.13/Nagappa Chanabasappa Udkeri in the charge sheet.


Again on 29.8.2005, at about 8.00 am, when the complainant was washing bullocks in front of his house, Accused No.10/Mallawwa, who was standing on the staircase of her house, teased him and threw slipper at him.


On hearing the hue and cry of Pw-1, his wife Ratnavva came to the entrance of their house and requested the Accused not to assault her husband-P.W.1, but Accused Nos.1, 2 and 9 assaulted her and killed at the entrance of her house.


She has further deposed that the CPI, Bailhongal, produced three accused persons viz., accused No.7/Chandranaik, accused No.3/Siddalingappa @ Mudakappa and accused No.5/Rajashekhar @ Gangappa before her on 10.9.2005 along with a report as per Ex.P-61.


IN the cross-examination of P.W-47, she has deposed that since the complainant himself gave further statement stating that the other accused mentioned in the FIR did not commit any offence, they were given up.


All the star witnesses were cross-examined by the defence at length by learned counsel for the accused, but nothing worth while was elicited to disbelieve their oral evidence as to the role of the accused in the commission of crime.


It is alleged that Accused No.10 threw chappal at the complainant and instigated the Accused persons to kill the complainant and his family members and also assaulted on the fore head of the deceased Siddalingappa with a stone.


No doubt the name of Accused No.9/Shankreppa does not find a place in the FIR, but during the course of recording statement of the witnesses, he was arrested and according to the evidence of eye witnesses, Accused No.9 assaulted Ratnavva and Nagappa with an axe.


The evidence of the prosecution that accused No.11 to 15 abetted the crime is not sufficient to base conviction in the absence of cogent and satisfactory evidence and they are entitled for an order of an acquittal for all the offences alleged against them. 20.


Keeping in view the above principles laid down by the Apex Court, we are of the considered view that death sentence awarded by the trial court is contrary to the principles laid down by the Apex Court.


The appellant Messrs. Raghubar Mandal Harihar Mandal, hereinafter referred to as the assessee, is a firm of bullion dealers carrying on its business at Laheriasarai in the district of Darbhanga in the State of Bihar.


The Sales Tax Officer rejected those returns as also the books of account filed by the assessee for all the seven quarters and assessed the assessee under el. (b) of sub-s. (2) of s. 10 of the Act.


By its order dated December 10, 1948, the Board rejected the applications for making a reference to the High Court on the same ground, namely, that no question of law was involved and the assessment orders were concluded by a concurrent finding of fact.


It is also well settled that the dutyof the High Court is to start with the statement of the case as the final statement of the facts and to answer the question of law with reference to that statement.


We must, therefore, make it clear at the very outset that the question relates to those four quarters only for which assessments were made under s. 10(2)(b) of the Act, and the answer given to the question will govern those four quarters only.


In spite of these differences, thetwo provisions are substantially the same and impose on the assessing authority a duty to assess the tax after hearing such evidence as the dealer may produce and such other evidence as the assessing authority may require on specified points.


The point for our consideration is-can the assessing authority, purporting to act under s. 10(2)(b) of the Act, assess the amount of tax due from a dealer more or less arbitrarily or without basing the assessment on any materials whatsoever ?


In some decisions relating to the corresponding provisions of the Indian Income-tax Act, it has been said that the difference between the two is one of degree only, the one being more summary than the other.


These are questions which do not really fall for decision in the present appeal, which is confined to interpreting the true nature and scope of el. (b) of sub- s. (2) of s. 10 of the Act.


Firstly, the High Court treated the question referred to it as a pure question of fact; if that were so, then the High Court should have rejected the reference on the ground that it was not competent to answer a question of fact.


In our view, the approach of the High Court to the question referred to it was erroneous and the answer given to the question by it solely on the basis of sub-s.(4) of s. 10 of the Act was vitiated by that wrong approach.


It was not sub-s. (4) of s. 10 of the Act which the High Court had to consider; it had to consider the true scope and effect of cl. (b) of sub-s. (2) of s. 10 of the Act.


It is clear to us that what the Sales Tax Officer and the Commissioner did was to hold, for certain reasons, that the returns made by the assessee and the books of account filed by it were incorrect and undependable.


We propose to examine briefly some of those decisions, though, as we have stated earlier, the question is really answered by the observations made by this Court in Dhakeswari Cotton Mills' case (1).


This decision is really against the respondent and does not lay down any rule which may be said to be inconsistent with the observations made by this Court in Dhakeswari Cotton Mills' case (2).


In that case, the validity of the assessment under s. 23 (3) of the Indian Income-tax Act was not challenged by the assessee and the appeal was directed solely to the amount of assessment.


Since he was not satisfied that the return was correct and complete he could not proceed under section 23 (1); he, therefore, as appeared upon the face of the assessment, proceeded under section 23 (3).


The company had been allowed devel-              opment rebate under s. 10(2)(vi-b) and that amount was              debited in the profit and loss account of the company for              the accounting year leaving a small balance of profit in the              profit and loss account.


The development rebate reserve created by thecompany, although it does not form part of the assessableprofits, undoubtedly forms part of the commercial profitsand hence constituted accumulated profits of the company..within the meaning of s. 2(6A)(e).


The use of the expression 'whether capitalised ornot', as qualifying the expression 'accumulated profits' incls. (a) to (d), but not in cl. (e), shows that the legisla-ture does not intend to rope in capitalised profits in el.(e).


The High Court has directed some modification in the calculation of the said amount while answering the other questions referred to it at the instance of the asses- see and we need not go into their details.


We think that the term "profits" occurring in section 2(6A)(e) of the 1922 Act means profits in the com- mercial sense-that is to say the profits made by the Company in the real and true sense of the term.


By the amendments made by the Income-tax Amendment Act, 1946., the Finance Act, 1955 and the Finance Act, 1956 certain initial depreciation was allowed in re- spect of buildings newly erected or the machinery and plant newly installed.


The amount of initial depreciation was not deductible in deter- mining the 'written down value' although under proviso (c) it was to be taken into account in the aggregate of all allowances so as not to permit them to exceed the maximum limit provided therein.


Although initial depreciation and development rebate were not identical as they differed in some material particulars, they were similar in nature as both were by way of incentive for installation of new ma- chinery or plant.


The initial depreciation or the develop- ment rebate was to be allowed, as the case may be; at a certain percentage of the actual cost of the machinery or the plant for the year of installation only.


In the Finance Act of 1955 a provision was made to allow a development rebate of 25% of the cost of all new plant and machinery installed for business purposes instead of the then existing initial depreciation allowance of 20%.


Calcutta v. Sri Bibhuti Bhusan Dutt(1) and submitted that it has taken a view different from the one taken by the Gujarat High Court even in regard to the nature of normal 'depreciation allowance.


It is not neces- sary for us to examine in this case the exact nature of the normal depreciation allowance and whether it is deductible from the profits of a person while determining his commer- cial profits.


The words "as are liable to be taxed under the Act" are not there in the definition and it would not, in our opinion, be permissible to so construe the clause as if those words were a part of that clause.


Under clause (e) an advance or loan or money to a shareholder by a pri- vate Company has been directed to be treated as dividend to the extent to which the Company possessed accumulated profits.


For the purpose of distribu- tion of the dividend the amount of development rebate could form part of the profits of the Company; a fortiori, it would be so far the purposes of clause (e) also.


In clauses (a) to (d) of section 2(6A) of the 1922-Act so also in the corresponding clauses of section 2(22) of the 1961-Act the expression "accumulated profits" is qualified by the expression "whether capitalised or not".


Even under the 1961 Act distribution of bonus shares to the equity shareholders after capitalising the profits in accordance with law is not to be a deemed dividend although distribu- tion of such shares to preference shareholders is.


Lord Herscheil in the case of Ann Bouch and Wil- liam Bouch v. William Bouch Sprou(1) was considering as to what was the nature and substance of the transaction in question in that case.


It is admitted on both sides that there was bad 290 blood in the village Dhankoli between a caste known as Baories on one side and three other castes of the village namely, Jats, Dhobis and Khaties on the other.


Their case is that the enmity is due to the fact that the villagers decided not to employ the Baories for watch and ward work in the village as they suspected that the Baories were responsible for certain thefts that had occurred there.


This was resented by the Baories and the allegation is that the Baories were responsible for the fight and attacked some of the others in the village and that led to a fight; but none of the appellants was concerned with it.


One group consisting of 25 persons were charged under section 325/149 of the Indian Penal Code for intentionally beating, along with the other accused, 1. Chhotiya 2. Seruri 3. Parsia 4. Mana 5. Govinda and 6. Ganesh.


These twenty five were acquitted and we are not concerned with them except to note that they were not concerned with that part of the occurrence which we have set out as steps 6 and 7 above.


Five of the eleven are said to 293 have beaten them with "swords and lathis"; another five "with lathis, etc." while the eleventh, Sukha, is said to have fired at Parsia and Mana "as a result of which they fell down".


On this part of the case, the learned Sessions Judge found that " whatever beating was done was done immediately after the scuffle between Chhotiya and Parsia and Sukha and Gumana and Gumana and Naraina, and those accused who had arrived on the spot.


Counsel for the State, however, contended that this passage refers to the second instigation which is said to have been given after the eleven had chased and beaten Lacbhuri and returned to finish off the others who were lying on the ground.


The first was because "Ladia (P.W. 11) did not state in his statement before the police that after beating Lachhuri, when ten or eleven persons had returned then at the instigation of Sukha and Gumana the injured were again beaten to death".


It is claimed that the accused had looked after Lakshmi well till the birth of their first child, which was a girl and he was not happy with the girl child and thereafter started ill-treating Lakshmi, apart from which, he was also demanding dowry and on that pretext, he used to assault her continuously.


It is the complainant's further case that in this regard, she along with her son Ramakrishna and Goudappa Patil went to the house of accused at Suntan village and had advised the accused not to ill-treat Lakshmi by demanding money, as they could ill- afford any such dowry.


Insofar as the offence punishable under section 306 of the IPC, is concerned, again would require the prosecution to establish the circumstance that there was instigation by the appellant on Lakshmi to commit suicide and that he had intentionally driven her and his daughter to commit suicide.


Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in directing the TPO to apply RPT filter of 15% by superimposing the decisions of the Tribunal in other cases without going into specific facts of the taxpayer and without adducing the basis for arriving at the 15% cut off for RPT filters?


We find that the assessee has brought on record sufficient evidence to establish that this company is functionally dis- similar and different from the assessee and hence is not comparable and the finding rendered in the case of Trilogy E-Business Software India Pvt. Ltd. (supra) for Assessment Year 2007-08 is applicable to this year also.


On the other hand, the appeals of the present tenor as to whether the comparables have been rightly picked up or not, Filters for arriving at the correct list of comparables have been rightly applied or not, do not in our considered opinion, give rise to any substantial question of law.


The trial Court, after hearing arguments, perusing oral and documentary evidence on record, came to a conclusion that the prosecution brought home the guilt to the Accused for the offences punishable under Sections 143, 147, 148, 302, 307, 114, 506, 504 read with section 149 of IPC.


The bone of contention of the defence is that as all the independent eye witnesses have not supported the case of prosecution, the trial Court erred in convicting the accused for the alleged offences solely on the basis of interested testimony of the witnesses who are related to deceased and the complainant.


P.W-1 has deposed that his father-Siddappa died about 14 years back prior to the incident and his senior uncle-Basappa and his father though living in the same house of Siddalingappa, they had separate mess; whereas other 6 sons including the deceased Mallappa and Nagappa were living together with Siddalingappa and they had a common mess.


Since then, Accused No.10/Mallawwa used to abuse the family members of the complainant, in vulgar language, whenever they went in front of her house; when P.W3/Kasturi was proceeding towards the land; Accused Nos.1 and 3 teased and abused her in vulgar language and also restrained her from proceeding further. She informed the incident to the family members.


Again, on 30.8.2005, at about 7.00 a m, when the complainant was going to attend nature's call, Accused Nos.1 to 9 were armed with long and axes etc., came along with other accused namely Accused Nos.10,11,12,13,14 and 15 and challenged the complainant and his family members and attempted to kill the complainant and his family members.


Though there is no mention in the complaint about the overt acts by Accused No.8, the evidence of the eye witnesses is sufficient to hold that all nine accused ( namely Nos.1 to 9), in pursuance of the common object and at the instigation of Accused No.10/Mallawwa, they have killed Ratnavva, Siddalingappa, Nagappa and Mallappa, within half an hour.


In the decision reported in (2011)10 SCC 389, supra, Apex Court has held that the appellant/Accused would not be a menace to society and no reason to believe that the appellant cannot be reformed or rehabilitated or would constitute a continued threat to society and it is not the `rarest of the rare case' causing for extreme penalty of death.


In the decision reported in (2011)13 SCC 706, supra, the Apex Court has held that murder committed in a very brutal and inhuman fashion alone cannot justify death sentence and in the absence of any evidence to show that the appellant was a continuing threat to society or was beyond reform and rehabilitation, death sentence cannot be sustained.


The Sales Tax Officerconsidered that the account books were not dependable and,after rejecting them as well as the returns, proceeded toestimate the gross turnover by adopting a figure by pureguess, without reference to any evidence or material, andmade the assessment under s. 10 (2) (b) of the Act.


The Board expressedthe view that the finding of the Sales Tax Officer and the Commissioner that the books of account maintained by the assessee were not dependable was a finding of fact which could not be interfered with in revision ; -therefore the assessing officer was bound to assess to' the best of his judgment.


The provisions of the Indian Income-tax Act are in pari materia with the provisions of the Act under our consideration, the main scheme of the relevant provisions of the two Acts being similar in nature, though the wording of the provisions is not exactly the same.


In the case under our consideration, the question which was referred to the High Court related to the assessments made under s. 10(2)(b) of the Act; in other words, the question related to those four quarters only for which the assessments were made under s. 10(2)(b).


At one place in its judgment, the High Court referred to a slight inaccuracy in the question framed, but it did not reframe the question so as to widen its scope and include the three quarters for which assessments were made under s. 10(4) of the Act.


That expression is perhaps a little ambiguous, but read in the context of the statement of the case, the question can only mean this: can the assessing authority adopt a figure of gross turnover by pure guess and without referring to any materials on which the figure is based ?


The High Court applied the same analogy and on that footing held that there being no difference between an assessment under cl.(b) of sub-s. (2) and an assessment under sub-s. (4) of s.10 of the Act, the answer to the question must be in the affirmative.


The assessing authorities further pointed out that there was a discrepancy between the return filed for the quarter ending June 30, 1946, and the accounts filed in support of it; the return showed a gross turnover of Rs.2,28,370-12-0 while the accounts revealed a gross turnover of Rs. 1,48,204.


These and similar orders do not show that the assessment was made with reference to any evidence or material; on the contrary, they show that having rejected the books of account, the assessing authorities indulged in -pure guess and made an assessment without reference-to any evidence or any material at all.


Secondly, learned counsel for the respondent has referred us to several decisions on which the High Court relied and has argued that on the basis of those decisions, it must be held that the answer given by the High Court to the question referred to it was a correct answer.


Lord Russell of Killowen in delivering the judgment of their Lordships made the following observations as respects a "best of judgment " assessment within the meaning of s. 23 (4) of the Indian Income-tax Act: " The officer is to make an assessment to the best of his judgment against a person who is in default as regards supplying information.


In answering that question in the affirmative, the High Court has given a carte blanche to the Sales Tax authorities and has, in our opinion, misdirected itself as to the true scope and effect of cl. (b) of sub-s. (2) of s. 10 of the Act.


Their Lordships observed: 'But it appears to them that it was clearly competent for the Income-tax Officer in the circumstances of the present case to accept the return as a valid return and proceed to assessment under section 23 (1) or section 23 (3) as the case might be.


Treating the withdrawals by              the appellant as advances by the company to him and finding              the highest amount of advance to the assessee to be within              the total figure of accumulated profits as arrived at by              him, he directed the addition of the advance to the asses-              see's income as dividend under s. 2(6A)(e) of the Act.


The Appellate Assistant Commissioner modi- fied the figure of the deemed dividend calculated by the Income-tax Officer and took the highest amount of advance made (I) 76 I.T.R. 369.641 to the assessee by the Company at a particular point of time in the year in question as the amount of dividend taxable in the hands of the assessee.


It may just be stated here that according to the 1922 Act only the accumulated profits possessed by the company at the. end of the corresponding previous year had to be taken into account unlike the corresponding provision engrafted in section 2(22) of the Income-tax Act, 1961--hereinafter referred to as the 1961 Act, read with Explanation II thereto.


Counsel submitted that it is in the nature of a depreciation allowance and is identical with initial depre- ciation; it should, therefore, be deducted from the commer- cial profits of the Company as held by the Gujarat High Court in the case of Commissioner of Income-tax, Bombay North v. Viramgam Mills Co. Ltd. (4).


The Taxation Enquiry Commission in its report aforesaid had recommended in Chapter VII, page 98 of Vol. II for assisting the expansion and development of :productive enterprise by allowing them a proportion of new investment in fixed assets to be charged to current costs of production thereby permitting the taxable profits to be brought down to that extent.


We do not find any warrant for accepting the contention of Mr. Rajgopal that the initial depreciation or the develop- ment rebate was allowed as 'an extra deductible allowance of business expenses in the year of installation of new machin- ery for meeting the ever increasing costs of its replacement in future years.


It held that it could not form part of the accumulated past profits as in the words of Wixon (vide Wixon's Accounts Hand Book) it was "the estimat- ed 645 expiration of asset value" or as observed by Paton in his Accountants' Hand Book, Third edition it is an out-of-pocket cost as any other cost.


The purpose of section 2 (6A) of the 1922 Act corresponding to section 2(22) of the 1961 Act is to include within the term "dividend" for the purpose of taxation certain distri- butions or payments of certain items of money or the like as deemed dividend for the purpose of taxation.


The "capitalisation of profits". says the learned author, means "that profits which otherwise are available for distribution among the shareholders are not divided among them in cash, but that the shareholders are allotted further shares--or debentures--which are paid up wholly or in part out of' those profits.


For the reasons stated above, we hold that the develop- ment rebate reserve created by the Company by duly charging the amount of profit and loss account although liable as a deduction under the 1922Act, constituted accumulated profits of the Company Within the meaning of section 2(6A)(e).


The State did not appeal against the acquittals of the twenty five under section 325/149 nor did it appeal against the acquittals of two of the eleven who were charged under section 302/149 but it appealed against the acquittals of the remaining nine who had been convicted under section 325/149.


But the reason why we have set out these charges at some length is because counsel for the appellants argued that the prosecution case is that there were two separate assemblies, one of twenty five persons to beat six specific persons and another of eleven to kill them in three groups.


He argued that the twenty five who constituted the first assembly have all been acquitted; that the only material from which an unlawful assembly can be inferred in the other case is the instigation of Sukha and Gumana for a second time after they bad returned from chasing Lachhuri.


He also rejected the prosecution version that the incidents occurred in two parts, first with a bigger assembly that beat all the accused and next with a smaller one that ran after Lachhuri and beat her and then returned to beat the others to death at the instigation of Sukha and Gumana.


She had performed the marriage of her elder daughter Laxmi six years prior to the complaint.


In this regard, it is the complainant's case that Laxmi had repeatedly told her about the ill-treatment.


The complainant however had consoled her daughter and had assured her that she would advise the accused to take better care of her.


Based on which, a case was registered on 8.3.2008 and a report was submitted to the Court of the JMFC.


Whether the prosecution proves that accused has given ill-treatment to deceased Laxmi by demanding her to bring money from her parental house?


The only evidence on which the prosecution and the court below however placed reliance is on the evidence PWs.8 to 11.


It is their own case that Laxmi had on and off informed them of such ill-treatment.


He was not in any way related to the complainant or her family and he had no ill-will against the accused.


It is only to bring the case within the scope of Section 498A that such an allegation is made.


The court concluded that by no stretch of imagination, the ingredients of abetment are attracted on the statement of the deceased.


Yet a reasonable certainty to incite the consequence must be capable of being spelt out.


The court has opined that there should be intention to provoke, incite or encourage the doing of an act by the latter.


Therefore, it is impossible to lay down any straitjacket formula in dealing with such cases.


Each case has to be decided on the basis of its own facts and circumstances.


Abetment involves a mental process of instigating a person or intentionally aiding a person in doing of a thing.


Without a positive act on the part of the accused to instigate or aid in committing suicide, conviction cannot be sustained.


In that view of the matter, the finding of the court below based entirely on the evidence of PW.8 to 11 cannot be sustained.


Learned counsel for the Appellants-Revenue Mr.E.I.Sanmathi submits that he does not press the substantial question of law No.1.


We consider it appropriate to quote the relevant portion of the order of Tribunal, which runs as hereunder:- "12.


We further note that the functional comparability has been examined in detailed by Vs. M/s.


For the reasons given above, we are of the view that if the functions actually performed Vs. M/s.


M/s. Tesco Hindustan Centre Pvt. Ltd 8/11 enjoys the benefits of scale and market leadership.


In this view of the matter, we hold that this company ought to be omitted from the set of comparable companies.


A substantial quantum of international trade and transactions depends upon the fair and quick judicial dispensation in such cases.


The appeal filed by the Appellants-Revenue is liable to be dismissed and it is dismissed accordingly.


It is registered under Section 366 of the Code of Criminal Procedure in Criminal R C No.11/2009.


As required under sub-section (1) of Section 366 of Cr.PC, learned trial Judge has submitted the records for confirmation of Death sentence.


The complainant-Suresh Siddappa Wodeyar (PW-1) and his family members are permanent residents of Murkibhavi village in Bailhongal Taluk.


The complainant's father has 7 brothers and all of them were residing together in the same place.


It is also alleged that accused No.1/Sundresh and accused No.3/Sidlingappa were often teasing P.W.3 and blocking her way whenever she went to lands.


He informed about the incident to his family members, for which they told him that a complaint would be lodged on the next day.


But on the other hand Accused No.2 assaulted Ratnawwa with kyota on left side of her chest and left arm.


The prosecution went to trial by examining as many as 48 witnesses and got marked 66 documents and 38 Material Objects.


He further submitted that the case on hand cannot be treated as a `rarest of rare cases' to award death sentence.


It is also contended that in the FIR, there was no allegation against accused No.8/Irappa.


Accused No.7/Chandranaik and his wife-accused No.10/Mallawwa were residing in the house nearby to the complainant.


Accused No.10/Mallawwa is the sister of Accused No.5/Rajshekhar, Accused No.9/Shankreppa, Accused No.12/Basavanneppa and Accused No.13/Nagappa.


It is pertinent to mention that the weapon 'long' is called as 'kyota' in Kannada.


The alleged abettors namely Accused Nos.10 to 15 are aged about 44, 45, 56, 52, 57 and 48 years, respectively.


Merely because those witnesses have not deposed in support of the prosecution, case of the prosecution cannot be rejected in toto.


Therefore,the evidence of P.Ws.1, 2,3,4,5 and 32, who are the eye witnesses cum related to the complainant require to be scrutinized carefully.


In our view, there is no strong ground to reject their evidence in toto for the following reasons.


He has deposed in evidence that the deceased Siddalingappa had 8 sons and 2 daughters.


She informed about the incident to her family members including deceased persons; they enquired with the Accused.


P.W1 has deposed that he was hearing and also watching the scene from inside the house.


She seized the said Scooter under a panchanama in the presence of P.Ws.16 and 17 as per Ex.P12.


She has sent 47 sealed articles to FSL, Belgaum for chemical examination and filed charge sheet on 8.3.2006.


Nothing worthwhile is elicited in her cross-examination with regard to the evidence given before the trial Court.


Ex.P.51-rough sketch of scene of crime, shows the place of crime and the place where the dead bodies were lying.


There is no major omissions and contradictions elicited in the cross-examination of the prosecution witnesses.


The dead bodies lying on the street can be seen in the photographs at Exs.P26 to 29, taken at the scene of crime.


The contention of the learned counsel for the accused that Accused No.9 was falsely implicated in the case falls to the ground.


The prosecution has proved that all the above said four persons died an homicidal death.


The trial Court has classified the case of murder as 'rarest of rare cases' and awarded death sentence to Accused Nos.1 to 9.


The facts to be considered for awarding death sentence are the magnitude and the manner and brutality.


In the above-said case i.e., Brijendrasingh's case, the Apex Court has given the cases falling under the category of aggravating and mitigating circumstances.


II. Appeal in Crl. A. No. 2516 of 2009 filed by accused No.1, 4 to 6, 8, 9 and Crl.


Accused are entitled for set-off of the period of detention undergone by them under section 428 of Cr.P C. X.


The Sales Tax Officer passed separate orders assessing the tax for all the seven quarters simultaneously on October 9, 1947.


The Board of Revenue was then moved in revision but, by its order dated July 31, 1948, the Board refused to interfere.


The assessee then moved this Court and obtained special leave to appeal from the said judgment and order of the High Court.


Having thus indicated the precise scope of the question referred to the High Court, we proceed now to consider the main contention of the assessee.


We must first read the relevant provisions of the statuteunder which the assessments were made.


These provisions are similar to the provisions contained in s. 23 of the Indian Income-tax Act.


It is clear to us that, understood in that sense, the High Court has answered the question incorrectly.


The decision is that of Dhakeswari Cotton Mills Ltd. v.Commissioner of Income Tax, West Bengal(1).


In our view, the aforesaid observations clearly show that the High Court was in error in answering the question in the affirmative.


We have examined the assessment orders in question, which form part of the statement of the case.


Having rejected the returns and the books of account, the assessing authorities proceeded to estimate the gross turnover.


In so estimating the gross turnover, they did not refer to any materials at all.


On the contrary, they indulged in a pure guess and adopted a figure without reference to any evidence or any material at all.


Sales Tax Officer said: "I reject the dealer's accounts and estimate a gross turnover of Rs. 4,00,000.


This the assessing authorities were not entitled to do under cl. (b) of sub.s. (2) of s. 10 of the Act.


The first decision is the Privy Council decision in Income- tax Commissioner v. Badridas Ramrai Shop, Akola (2).


He must not act dishonestly, or vindictively or capriciously, because he must exercise judgment in the matter.


In the case under our consideration, the assessing officer did not do so, and that is where the grievance of the assessee arises.


There again, the estimate made was not a pure guess and was based on some materials which the Income-tax Officer had before him.


The last decision to which we have been referred is the decision in Malik Damsaz Khan v. Commissioner of Income-tax (1).


For these reasons we hold that the High Court, was in error in answering the question referred to it.


The appeal is accordingly allowed and the judgment and order of the High Court are set aside.


The appellant will be entitled to its costs both in this Court and in the High Court.


The appellant-assessee was a shareholder in a company              in which the public were not substantially interested within              the meaning of s. 23A.


The              Tribunal held that the development rebate was not liable to              be treated as accumulated profits; but, on reference.


Thenormal depreciation and the additional depreciation arepermitted to be deducted from the written down value.


Section 2(6A)(c)provides that 'dividend' includes any distribution to theshareholders liquidation to the extent to which the distri-bution is attributable to accumulated profits.


Merely transferringthe sum to the development reserve account by debiting it tothe profit and loss account did not amount to capitalisationof profits.


The decision of the Tribunal was partly in favour of the assessee and partly in favour of the Revenue.


Four questions were referred-one at the instance of the Commissioner of Income-tax and three at the instance of the assessee.


He could not and did not attack the decision of the High Court as respects questions 2, 3 and 4.


We proceed to state the necessary facts for determina- tion of the above question only.


The assessee in his accounting year 1957-58 had withdrawn con- siderable amounts of money from the Company's account.


It was found that the aggregate amount of develop- ment rebate allowed to the Company under section 10(2)(vi-b) was Rs. 2,36,470/-.


We shall do well to quote all the subclauses (a) to (e) of section 2(6A) of the 1922-Act.


In the context --sometimes it means the assessable profits and sometimes it means the commercial profits.


The fundamen- tal meaning is the amount of gain made by the business during the year.


This can only be ascer- tained by a comparison of the assets of the busi- ness at the two dates ......


There is no definable relation between the assessable income and the profits of a business concerned in a commercial sense.


We may add that Mr. Rajgopal could not and did not seriously dispute this proposition of law.


By and large, the cost of replacements is allowed as deductions in lieu of depreciation in respect of certain assets.


Obviously, it was by way of an incentive for the new structures or the new installations.


Development rebate was provided in clause (vi-b) with effect from 1st April, 1955 by the Fi- nance Act of 1955.


There was an over-lapping period of about two years in relation to the allowance of initial depreciation or the development rebate.


But as provided for in clause (vi) an assessee could not have' had both even in regard to that period.


It was not a recurring allowance for the subsequent years like; the allowance of the normal depreciation or the additional depreciation.


Although it does not form part of the assessable profits, undoubtedly it does form part of the commercial profits.


The advance or the loan, by a legal fiction, is to resemble the actual dividend.


What is the purpose of this difference in the phraseology of the various clauses of sub-section (6A) ?


The reason is -not far to seek and yet not helpful to the assessee in this case.


The profits of a Company can be capitalised in accord- ance with the Articles of Association and the law.


On the capitalisation of the profits they cease to be profits in the hands of the Company.


The nature of the asset is changed although it does not make any difference in the total assets of the Company.


The most common example of capitalisation of profits is by issuance of bonus shares to the shareholders.


Clause (a) to (d) were intended by the Legislature to cover the cases of accumulated profits even though they may be capitalised.


But the Legislature did not intend to rope in the capitalised profits in clause (e).


To the extent the profits have been capitalised the Company cannot be said to possess any accu- mulated profits.


To the same effect is the statement of the law to be found in Palmer's Company Law, twenty-first edition page 673.


We accordingly affirm the decision of the High Court and dis- miss this appeal but in the circumstances make no orders as to costs.


This was said to be the result of a riot that occurred in the village Dhankoli.


The remainder were all charged under section 325/149 of the Indian Penal Code and eleven were also charged under section 302/149.


The learned Sessions Judge acquitted twenty five of the charge under section 325/149 and convicted nine.


He acquitted all the eleven who were charged under section 302/149 but convicted nine of them under section 325/149.


The High Court dismissed the appeal of the convicts and allowed that of the State.


The case for the prosecution is that this was due to a dispute over a field that belonged to some of the Jats.


There were some court proceedings about the field in which Parsia (one of the Baories who was killed) had appeared against the Jats.


The accused Sukha, Gumana, Begla and Govinda were in particular interested in this field and so bore a grudge against Parsia.


From this point it will be convenient to divide the narrative into a series of numbered steps.


They returned to their village about 11 p.m. and ran into the accused Sukha and Gumana (both Jats).


However, on 7.3.2008, she had received a message from Jaganath of Suntan village, that at about 10 p.m., her daughter Laxmi and grand-daughter Bhagewati had died of drowning in a well.


The complainant, Ramakrishna and Goudappa Patil did rush to the Suntan village and saw the dead body of her daughter and grand-daughter and then lodged a complaint against the accused.


An inquest mahazar was conducted of the deceased and the bodies were sent for post-mortem and after taking further steps, a charge sheet was submitted against the accused as on 17.9.2008.


On conclusion of the trial and on examination of the accused under Section 313 of the Code of Criminal Procedure, 1973, the court below had framed the following points for consideration:- 1.


PW.8 is the mother of the deceased Laxmi, PW.9 is the brother, PW.10 is the sister and PW.11 is an elder of the village.


First of all, those witnesses did not have any direct knowledge nor is it their case that they have seen the appellant ill-treating the deceased or instigate her to commit suicide.


As has been laid down in a catena of decisions, the ill-treatment by the husband within the four walls of the house would hardly be witnessed by others.


The fact of ill-treatment is narrated first hand by the deceased time and again to the complainant and others, as consistently stated by them.


In Ramesh Kumar vs. State of Chhattisgarh, (2001)9 SCC 618, a three-judge bench of the apex court had occasion to deal with a case of similar nature.


In an argument between a husband and wife, the husband had stated that "you are free to do whatever you wish and go wherever you like".


The apex court, in that circumstance, examined the different shades of the meaning of "instigation" as hereunder:- "20. Instigation is to goad, urge forward, provoke, incite or encourage to do `an act'.


To satisfy the requirement of instigation though it is not necessary that actual words must be used to that effect or what constitutes instigation must necessarily and specifically be suggestive of the consequence.


It is also possible that sheer frustration of not having borne a male child, which the appellant is alleged to have desired, may have also driven her to commit suicide.


Even if it was her case that she was being harassed and ill-treated, there was no such allegation of harassment and ill-treatment of the young child.


We, therefore, direct that these two entities be excluded from the list of 10 comparables finally taken by the AO/TPO as per the direction of the DRP?.


Since we have directed the A.O/TPO to exclude these companies from the set of comparables therefore the TPO is directed to compute the ALP on the basis of remaining comparables". 5.


This Crl. R C is filed under Section 366 of the Code ofCriminal Procedure, for confirmation of death sentenceawarded to accused Nos.1 to 9 by the Presiding Officer, FastTrack Court-II & Addl.


By the impugned judgment dated 16.12.2008, learned Sessions Judge convicted all the 15 accused persons for the offences punishable under Sections 143, 147, 148, 307, 302, 506, 504 read with section 149/114 of IPC.


It is alleged that accused No.10/Mallawwa (wife of accused No.7/Chandranaik) used to taunt and challenge the complainant's family members and threatened with dire consequences if they lodged a complaint with Police.


On 30.8.2005 (Tuesday) at about 6.30 AM, when the complainant-P.W1 was going to answer nature's call, Accused No.10/Mallawwa instigated the Accused to kill the complainant-P.W.1.


Thus, the Accused assaulted Siddlingappa, Mallappa and Nagappa (grand father and uncles of the complainant) with koyta, axe, sickle, jambia, stick and stone.


The Police registered a case in Crime No.72/2005 on 30.8.2005 at about 8.15 A.M., for the offences punishable under Sections 143, 147, 148, 302, 109 and 506 r/w section 149 of IPC.


Since the offence under Sections 307 and 302 of IPC are exclusively triable by a Court of Sessions, the case was committed to Sessions Court, where it was registered as SC No.28/2006.


The trial Court, after hearing arguments, framed charges against all the 15 persons for the offences punishable under Sections 143, 147, 148, 302, 307, 114, 506, 504 read with Section 149 of IPC.


He prayed that the impugned judgment of conviction and sentence awarded against the Accused may be set aside and the all the accused may acquitted of the offences alleged them.


At the very outset, it must be mentioned that the alleged independent eye witnesses - P.Ws.6 to 15, 20 to 24 have not supported the case of prosecution.


Accused Nos.1 to 9 are aged about 28 years, 26 years, 24 years, 21 years, 38 years, 30 years, 51 years, 18 years and 53 years, respectively.


All the independent eye witnesses, viz., P.Ws.6 to 15, P.Ws.20 to 24 have not supported the case of prosecution for the reasons best known to them.


According to P.W-1, about 1 year prior to the incident, when P.W3/Kasturi (w/o P.W1's elder brother-Ulavappa Siddappa Wadeyar) had been to fetch water, Accused Nos.1 and 3 poured water and pulled her.


It is the case of the prosecution that on 30.8.2005 at about 6.30 a.m., all the Accused started chasing the complainant; he made hue and cry and went in side his house.


It is in his evidence that after assaulting his wife Ratnavva, grandfather-Siddlingappa, uncles Nagappa and Mallappa, all the accused chased him and PW-5 Maruthi with an intention to kill them.


Further, she has seized axe (M.O-12), blue colour shirt (M.O- 47) and while lungi (M.O-48) at instance of Accused No.1 under a panchanama in the presence of the above-said panchas.


Likewise she has seized one long (M.O-19), shirt (M.O-50) and black and yellow checks lungi (M.O-51) at the instance of Accused NO4, under a panchayama (Ex.P-13).


She has recorded voluntary statement of Accused NO.5 and accused No.7 as per Ex.P65; Ex.P66 respectively and recovered their clothes worn at the time of incident and weapons used in the commission of crime.


She has deposed that on 16.9.2005, the ASI produced accused No.13/Nagappa Udakeri before her and she interrogated and produced him before the court for remand.


Ex.P-47/FSL report reveals that 47 articles were subjected to chemical analysis and all the articles except two articles viz., sample mud and lungi were stained with blood.


The Apex Court has laid down the principles to determine whether this case falls within the scope of rarest of rare cases for imposition of death sentence.


The impugned order of sentence made against Accused Nos.1 to 10 for offences punishable under Section 114,143,147,148, 307 (on two counts), 504,506 read with section 149 is also confirmed.


Appeal by special leave from the judgment and order dated January 8, 1952, of the Patna High Court in Misc. Judicial Cases Nos. 13, 14, 15, 16, 17, 18 and 19 -of 1949.


The assessee was assessed to sales tax for seven quarters ending December 31, 1945, March, 31, 1946, June 30, 1946, September 30, 1946, December 31, 1946, March 31, 1947 and June 30, 1947, respectively.


The assessee then moved in appeal the Commissioner of Commercial Taxes, Tirhut Division, but the Commissioner dismissed the appeals by his order dated February 23, 1948.


The Board was then moved under s. 21 of the Act to refer certain questions of law to the High Court of Patna which, the assessee contended, arose out of its order.


The Board of Revenue then stated a case, and the High Court disposed of the reference by answering the question in the affirmative by its judgment and order dated January 8, 1952.