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Commissioner of Income-tax Vs. Grand Enterprises
Kerala
Dec-11-1997
Direct Taxation
Abkari Act; Abkari Rules; Kerala Abkari Act - Sections 24 and 56; Foreign Liquor Rules - Rule 19; Indian Contract Act, 1872 - Sections 22 and 28; Income Tax Act
[1999]235ITR594(Ker)
partnership firm of which he is a partner' ?(ii) 'such transfer, if any, is not prohibited under the Abkari Act' ? (2) Whether, on the facts and in the circumstances of the case, the assessee is entitled to … for granting of licence subject to such restrictions and on such conditions. Rule 19 of the Foreign Liquor Rules states as follows :'19. Under no circumstance shall any licence obtained under this notification, be sold, transferred or
Tag this Judgment! AI Brief & AskState of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.
Supreme Court of India
May-06-2005
Excise
Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3
AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)
this Court, namely - Whether the incidence of excise duty, having regard to the provision of the Kerala Abkari Act and the relevant Rules, falls upon the manufacturer/distiller such as the respondents herein and therefore includable in their
Tag this Judgment! AI Brief & AskSukumaran Nair Vs. State of Kerala
Kerala
Dec-20-2004
Civil
Kerala Abkari Shops Disposal Rules, 2002 - Rules 3, 3(1), 5 and 5(3); Kerala Abkari Act, 1077 - Sections 18A and 56; Constitution of India - Articles 19(6) and 47
2005(1)KLT562
K.S. Radhakrishnan, J.1. Booking of abkari offences under Abkari Act, 1077 except offence under Section 56 would make a licencee ineligible for extension of privilege of vending toddy … ground that cases were booked against them for various offences under the provisions of the Abkari Act and Rules framed thereunder. Petitioner in WP(C) No. 11485 of 2004 was the licensee in respect of toddy shop No.
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Commissioner of Income-tax Vs. Pachi Philip and Co.
Kerala
Oct-07-1994
Direct Taxation
Income Tax Act, 1961 - Sections 37 and 37(1); Abhari Shops (Disposal in Auction) Rules, 1974 - Rule 6(25); Abkari Act
(1995)123CTR(Ker)379; [1995]212ITR75(Ker)
was right in holding that the interest paid to the Government on the kist amounts payable under the Abkari Act and the Rules for the period beyond 20th of the month is not penal in nature and that
Tag this Judgment! AI Brief & AskHyderabad Chemical and Pharmaceutical Works Ltd. Vs. State of Andhra P ...
Andhra Pradesh
Feb-01-1961
Excise
Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 5, 10 and 21; ;Hyderabad Abkari Act, 1316 F - Sections 3, 5 and 10; Hyderabad Abkari Rules - Rules 36 and 143
AIR1963AP332
The validity of Rule 36 of the Spirituous and Medicine Preparations Rules 1345 F. framed under the Hyderabad Abkari Act No. 1 of 1316 F. is impugned in these petitions.2. The petitioners manufactured medicines containing, inter alia, alcohol,
Tag this Judgment! AI Brief & AskState of Kerala Vs. Taj Garden Retreat
Kerala
Dec-20-2002
Sales Tax
Kerala General Sales Tax Act, 1963 - Sections 5B and 9; Foreign Liquor Rules, 1982 - Rule 13(3); Abkari Act
[2004]138STC112(Ker)
and also as to how the term is understood having due regard to the provisions contained in the Abkari Act and Rules thereunder, under which licence issued for such purpose.8. The Kerala Abkari Act and Rules provided for
Tag this Judgment! AI Brief & AskPharmaceuticals and Chemicals (Travancore) Private Ltd., Trivandrum an ...
Kerala
Oct-18-1963
Civil
Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 19 and 21; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 - Rules 16, 33, 51 and 141; Travancore Abkari Act, 1073 - Sections 15, 26 and 29
AIR1965Ker135
on the basis of Rule 51 of the Rules dated 21-10-1950 issued under Section 26 of the Travancore Abkari Act, Act 4 of 1073, as well as Section 29 of the Cochin Abkari Act, Act 1 of 1077.
Tag this Judgment! AI Brief & AskHyderabad Chemical and Pharmaceutical Works Ltd. Etc. Vs. State of And ...
Supreme Court of India
Mar-20-1964
Constitution
Medicinal and Toilet Preparations (Excise Duties) Act, 1955; Hyderabad Abkari Act, 1316-F; Medical Preparations and Spirituous Rules, 1345-F - Rule 36; Constitution of India - Article 277
AIR1964SC1870; [1964]7SCR376
of 1955, (hereinafter referred to as the Act), the appellants were working under licences granted under the Hyderabad Abkari Act, No. 1 of 1316-F. Under that Act certain rules called the Medical Preparations and Spirituous Rules, 1345-F were
Tag this Judgment! AI Brief & AskExcise Commissioner and ors. Vs. Ajith Kumar and anr.
Supreme Court of India
Apr-22-2008
Excise
Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rules 5(15) and 25A; Abkari Act, 1077; Kerala Abkari Shops (Disposal in Auction Rules) (Amendment) Rules, 2000 - Rule 25A
JT2008(6)SC313; 2008(7)SCALE166; (2008)5SCC495
in Auction) Rules, 1974 (the Rules) is the question involved herein.3. First respondent was a licencee under the Abkari Act for the period 1.4.1993 to 31.3.1994. They conducted business for the period 1.4.1993 to 12.8.1993 only, as their
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. K.A. Sundaram and Co.
Kerala
Oct-07-1997
Direct Taxation
Income Tax Act, 1961 - Sections 185; Kerala Abkari Act; Kerala Rectified Spirit Rules, 1972 - Rule 19; Indian Contract Act, 1872 - Sections 23
[1998]230ITR686(Ker)
partnership firm of which he is a partner ;(ii) such transfer, if any, is not prohibited under the Abkari Act? 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to be … considering in detail the provisions of the Kerala Abkari Act and the Kerala Abkari Shops (Disposal in Auction) Rules, 1974, came to the conclusion that when the licensee enters into an agreement to share the privilege granted
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