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Shree Electronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1996)(81)ELT407TriDel

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

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 … ......................................................................................................... 63 iv. Scope of Entry 8: Meaning of ‘intoxicating liquor’ ............................... 70 a. Precedent on the interpretation of ‘intoxicating liquor’: exploring FN Balsara and

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 … of Ms. Puspa Shaw, the plaintiffs' witness, to question Nos. 59 to 74 in course of cross-examination, where she agreed to the existence of the

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 … brought under the tax at the rate of Rs. 10/- or Rs. 7/- as the case may be. So far as the cinema houses are

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 the item seized as would appear from the chemical report dated 7.9.07 is as follows:Stalks, seeds and leaves in two white envelops (Ex-A) and

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 … demonstrate the contrasting liberalism so noticeably absent from the Act of 1878. 7. The Arms Act, 1959, divides all arms and ammunition into two categories;

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 … in A. B. Abdulkadir v. State of Kerala [1962] 2 Supp S.C.R. 741 said that in British India there used to be public auction of

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

P.H. Avari Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 2(11), 12, 20, 27, 38 and 86; ;Bengal Excise (Foreign Liquor Licence Fee) Rules, 1942 - Rule 3; ;Bengal Excise (Foreign Liquor Licence Fee) (Amendment) Rules, 1950; ;Evidence Act, 1872 - Section 115; ;Constitution of India - Articles 9, 226, 265, 286, 299 and 367(3); ;Code of Civil Procedure (CPC) , 1908 - Section 84; ;Land Customs Act, 1924 - Sections 4 and 5

Reported in : AIR1958Cal203,62CWN278

is authorised to carryon such business under a license for the sale of foreign liquor granted under the Bengal Excise Act, 1909. The terms of license material for pur-pqses of this application are:'(I) Sri Pesi Hormusji Avari, resident of Calcutta … Government to impose duty on import, export, transport and manufacture of excisable article. Sections 30 to 44A under Chapter VI of the Bengal Excise Act deal with licenses, permits and passes. Section 38 provides that every license … therefore, directed to pay the gallonage fees amounting to Rs. 11,989/8/- within 7 days from the receipt of this notice.'4. The facts may be stated

S. Fernandez Vs. the State

Court : Kolkata

Subject : Criminal

Acts : Evidence Act, 1872 - Section 25; ;Dangerous Drugs Act, 1930 - Section 23; ;Sea Customs Act, 1878 - Section 169; ;Bengal Excise Act

Reported in : AIR1953Cal219,57CWN107

which was a Full Bench decision of this Court on the point whether an Excise Officer under the Bengal Excise Act (Bengal Act V of 1909) was a police officer. As observed by Mukerji J. in that case the … decision of Garth C. J. was given before the Sea Customs Act was placed on the Statute book. Chapter 17 of the Sea Customs Act deals with the procedure relating to offences, appeals, etc. Sections 169 and … S. S. Tairea a certain quantity of opium in contravention of Section 7, Dangerous Drugs Act and thereby committed in offence punishable under Section 13