Judgement

BHARGAVA, J. :- Belsun Sugar Co. Ltd. Riga (hereinafter referred to as the company-) was incorporated in the year 1932. Soon after the incorporation of the Company, the Company established a fairly large sugar mill near railway station Riga. This station was on the railway line of the Bengal and North Western Railway which at that time, was owned by a limited Company known as the Bengal and North Western Railway Limited. At Riga railway station, the Railway had two main lines running, one along the passenger platform, and another forming a loop against it running parallel to the first line with points on both sides of the platform for taking the railway trains to line 2 when arriving from either direction at Riga railway station. For the sake of convenience, the line along the passenger platform will be referred to as line 1, and the other main line forming the loop as line 2. In addition, there was a good platform and a line was run connecting line l to the line along the goods platform from both directions. That line is to be referred to hereinafter as line S. Since the sugar factory of the Company was established close to Riga Station, considerable goods traffic started