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Nashirwar and ors. Vs. State of Madhya Pradesh and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 19(1)

Reported in : AIR1975SC360; (1975)1SCC29; [1975]2SCR861

for the wholesale vend of country spirit were required to be fixed by tender-Cum-auction. Section 22 of the Bengal Excise Act 1909 conferred power on the Chief Commissioner to grant exclusive privilege of manufacturing and supplying country liquor. No grantee … Import, export or transport of intoxicant in the shape of payment of duty and compliance with other conditions. Chapter IV of the Madhya Pradesh Act consisting of Sections 13 to 24 deal with manufacture, possession and sale … enforce an absolute prohibition of manufacture or sale of intoxicating liquor. Article 47 states that the State shall endeavour to bring about prohibition of the

State Of U.p. . Vs. M/s. Lalta Prasad Vaish And Sons

Court : Supreme Court of India

Subject : Land Acquisition

knowledge that alcohol is used for industrial purposes. ‘Intoxicating 58 Bombay Abkari Act 1878, Madras Abkari Act 1886, Bengal Excise Act 1909, Bihar Excise Act 1915, MP Excise Act 1915, Punjab Excise Act 1914, Chhattisgarh Excise Act 1915 and UP … are not one of them.187 However, the paragraph extracted below provides some clarity: “241. It would extend this chapter to an unreasonable length if we were to set out in detail all the changes which a revision … submissions .................................................................... 35 C. The distinction between potable and non-potable alcohol ................. 42 D. Issues ....................................................................................................... 45 E. Analysis ....................................................................................................... 45 i. The constitutional distribution

Sri Kalidas Chakravarti Vs. State of West Bengal Through the Secretary ...

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 8, 8(2), 8(3), 30 to 34, 35 and 85; ;Bengal Excise Rules - Rule 3

Reported in : AIR1958Cal241

Dr. Gupta is that the power of revision conferred on the Provincial Government by Section 8(3) of the Bengal Excise Act, 1909 is controlled by and is subject to the provisions of Section 35 of the Act and any order … of the contention of Dr. Gupta it is necessary to understand the scheme of the Bengal Excise Act. Chapter I of the Act contains the definition of certain expressions used in the Act and defines the scope … all aspects of the case he dismissed the said two appeals. On 4-6-1953 the respondent No. 3 filed another applicationfor revision before the Hon'ble Minister

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

Applying the above-mentioned rule, the Supreme Court in the above cited case, interpreted the two provisions in the Bengal Excise Act, 1909, as found in Section 63(2) and 64(1) thereof in these words : 'The provisions of Sections 63 and … exported goods, etc. and in particular with respect to searches, seizure and arrest of persons and goods in Chapter XIII thereof. Section 108 which falls in this Chapter, reads as follows :- '108. Power to summon persons … the names of Integrated Exports and Trio Imports and Exports Private Limited. 4. The respondents-appellants however accepted that all earlier cases including the last 6

Sunil Kumar Datta and ors. Vs. the State of West Bengal

Court : Kolkata

Subject : ExciseCriminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 162, 165, 172 and 173(4); ;Bengal Excise Act, 1909 - Section 74 and 74(1); ;Evidence Act - Section 145

Reported in : AIR1963Cal431,1963CriLJ129

petitioners has urged that in view of the provisions of Section 74 and particularly Section 74(4) of the Bengal Excise Act 1909, an investigation by the Excise Officer must be deemed to be an investigation under Chapter 14 of the

Promodh Jha Vs. State of West Bengal

Court : Kolkata

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 2(14), 2(23), 3(13), 9 and 20; ;Bengal Excise Act, 1909; ;Code of Criminal Procedure (CrPC) , 1973 - Section 439

Reported in : 2008(1)CHN710

is to be noticed that imports, exports, transports, possession or sell of intoxicating drug is punishable under the Bengal Excise Act, 1909 wherein intoxicating drug has been defined under Section 3(13) or the said Act which includes leaves, small stalks … called Bhang see Vonosshadhi Nirdeshika (Ayurvediya Pharmacopia).11. According to Modi's Medical Jurisprudence and Toxicology, 21sl Edition, 1988 (Toxicology Chapter) XXXIV, Page 248, 'Bhang', 'Siddhi', 'Patti' are Cannabis Sativa consists of dried leaves and fruiting shoots whereas Ganja … of Washaliganj, Dist-Nowda, Bihar has filed this application for bail under Section 439 of Cr. PC in connection with T. R. Case No. 20/2007 arising

JalaluddIn Peshawari Vs. Emperor

Court : Kolkata

Subject : Land Acquisition

Reported in : 47Ind.Cas.813

case to the Magistrate'. The petitioner, it appears, has been convicted and sentenced under Section 46 of the Bengal Excise Act, 1909. Clause (a) of Section 83 of the Act lays down that no Magistrate shall take cognizance of an … Magistrate'. The petitioner, it appears, has been convicted and sentenced under Section 46 of the Bengal Excise Act, 1909. Clause (a) of Section 83 of … 'an officer empowered in this behalf by the Local Government' within .the meaning of Section 83(a). Turning to Chapter X of Volume II of the Excise Manual we find a number of rules or instructions issued by

Rita Shaw and ors. Vs. Dipendra Lal Shaw and anr.

Court : Kolkata

Subject : Excise

Acts : Transfer of Property Act, 1882 - Section 14; ;Indian Trusts Act - Section 6; ;Bengal Excise Act - Section 86; ;Partnership Act, 1932 - Sections 31 and 42; ;Bengal Excise Act, 1909; ;Income Tax Act - Section 185; ;Bengal Excise Rules - Rules 207, 208 and 209; ;Hindu Law

Reported in : 2006(4)CHN414

is excise license, without which this business cannot be operated, and this again, under the provisions of the Bengal Excise Act, 1909, and rules thereof, is in the nature of a personal privilege, and not a mere incidence of the … Section 6 of the Indian Trusts Act.21. In support of his submissions, Mr. Saha has placed reliance on Chapter V of the Tagore Law Lecture entitled 'The Hindu Law of Religious and Charitable Trusts.' (5th Edition) by … not the subject-matter of the present suit. This disposes of issue No. 4. The share of the parties as regards other properties of said Samarendrajit

State of U.P. Through Secy. Home Dept. Lucknow and ors. Vs. Jaswant Si ...

Court : Allahabad

Subject : Civil

Acts : Arms Act, 1959 - Sections 13, 14 and 14(1); Constitution of India - Articles 19, 19(1) and 226

Reported in : AIR1968All383

houses or places of public resort and entertainment as aforesaid for which no licence as specified in the Bengal Excise Act, 1909 is required, upon such conditions to be inserted in every such licence, as he, with the sanction of … or manufacture or deal in. They are weapons which are normally associated with Military and Police organisations. 8. Chapter III contains provisions relating to licences. Section 18 makes provision for the grant of licences. Upon application made … him an adequate opportunity of being heard before final orders were made. 4. The State of Uttar Pradesh now appeals5. The question before us is

N.J. Nayadu and Co. and ors. Vs. Administrator of the City of Nagpur a ...

Court : Mumbai

Subject : ConstitutionOther Taxes

Acts : City of Nagpur Corporation Act, 1948 - Sections 114, 114(1), 114(2), 114(3), 115 and 144; Nagpur Municipal Corporation Theatre Tax Rules - Rule 3; Constitution of India - Articles 19(1), 245 and 276; Punjab General Sales Tax Act, 1948 - Sections 5; Calcutta Municipal Act, 1951 - Sections 229, 548 and 548(2); Indian Tariff Act, 1934 - Sections 4, 8 and 9; Sugar Industry (Protection) Act, 1932 - Sections 4; Salt (Additional Import Duty) Act, 1939 - Sections 4; Bengal Excise Act, 1909 - Sections 27; Mathches (Excise Duty) Act, 1934 - Sections 3(2) and 4; ;Madras Commercial Crops Markets Act, 1933 - Sections 11(1) and 12; Bombay Municipal Boroughs Act, 1925 - Sections 73; Bombay Municipal Corporation Act, 1888 - Sections 169; Delhi Municipal Corporation Act, 1957 - Sections 113(2), 11

Reported in : AIR1970Bom59; (1969)71BOMLR253; ILR1970Bom68; 1969MhLJ234

further and has often left to the executive an unfettered power to fix the rate of tax. The Bengal Excise Act, 1909 (Bengal Act V of 1909). Section 27 empowers the Government to impose an excise duty or a countervailing … the provisions of the City of Nagpur Corporation Act, 1948 (hereinafter referred to as the Corporation Act). Under Chapter XI in Part IV of this Act, provision is made for taxation. Under Section 114, the Legislature has … Corporation of Calcutta had fixed a fee at the rate of Rs. 400/- per show for small cinemas and Rs. 800/- per show for bigger