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Commissioner of Income-tax Vs. Varas International (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 43B; ;Bengal Excise Act, 1909 - Section 2(10); ;West Bengal Excise (Manufacture of Country Spirit in Labelled and Capsuled Bottles) Rules, 1979 - Rules 2 and 6

Reported in : (1997)142CTR(Cal)369,[1997]225ITR831(Cal)

facts and in the circumstances of the case and on a correct interpretation of Section 2(10) of the Bengal Excise Act, 1909, by applying the principles of 'ejusdem generis' the Tribunal was justified in law in holding that the priviledged

The Commnr of Income Tax, West Bengal Iii Vs. Varas International (P) ...

Court : Supreme Court of India

Subject : Direct TaxationLimitation

Acts : Karnataka Excise Act, 1965 - Sections 17 and 24; Income Tax Act, 1961 - Sections 43B and 256(1); Finance Act, 1988; West Bengal Excise Act, 1909 - Sections 2(10); West Bengal (Manufacture of Country Spirit in Labelled and Capsuled Bottles) Rules, 1979 - Rule 6; Excise Rules - Rules 2 and 6; Income Tax Law; State Excise Law

Reported in : (2006)204CTR(SC)120; [2006]284ITR80(SC)

and in the circumstances of the case and on a correct interpretation of Section 2(10) of the West Bengal Excise Act, 1909 by applying the principles of 'Ejusdem Generis' the Tribunal was justified in law in holding that the privileged

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

Court : Supreme Court of India

Subject : Land Acquisition

1077; Section 3(10) 158 Similar definitions in Bihar and Orissa Excise Act 1915; Sections 2(14); 2(19) 159 The Bengal Excise Act 1909; Section 2(12a) 160 The Bengal Excise Act 1909; Section 2(14) 161 The Bengal Excise Act 1909; Section 2(19) Page

State of Karnataka and ors. Vs. Saveen Kumar Shetty

Court : Supreme Court of India

Subject : Commercial

Acts : Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 - Rules 5(6), 9, 10, 11, 11(7), 12, 13, 13(1), 13(2), 16, 16(1), 17, 17(1), 18, 18(1) and 20; Sea Customs Act, 1878 - Sections 52A and 167(12A); Madhya Bharat (Amendment) Act - Sections 11; Bengal Excise Act, 1909 - Sections 63 and 64

Reported in : AIR2002SC1248; 2002(80)ECC255; JT2002(2)SC474; 2002(2)SCALE430; (2002)3SCC426; [2002]2SCR49

a penalty. Where, however, the option is given like in Abani Maity's case under Section 64 of the Bengal Excise Act, 1909, either to order confiscation or give the owner of the vehicle an option to pay fine in lieu … follows:"13. Deposits to be made:-(1) The person whose tender, offer or bid is accepted provisionally under Rules 9, 10, 11 and 12 shall, immediately on the day such acceptance is announced, make a deposit of an amount

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 … Mishra, J.1. A learned single Judge of this Court has found a summons issued under Section 108 of the Customs Act to the petitioner-respondent invalid. The Union of India, the Collector of Customs and Officers

Baba Loknath Enterprises and anr. and Ashirbad and anr. Vs. State of W ...

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Section 8; ;Manufacture of Liquor and Capsule Bottle and Country Spirit and Sale by Wholesale) Rules, 1998 - Rules 5(1), 9 and 10

Reported in : 2006(4)CHN371

Enterprises preferred an appeal before the Excise Commissioner in accordance with the provisions of Section 8 of the Bengal Excise Act, 1909.5. The Excise Commissioner set aside the order of Collector was also pleased to set aside the settlement … Ashirbad and directed fresh lottery to be held. The facts of the instant case are as follows.2. On 10th of August, 2000, an advertisement was published in the newspaper inviting applications for grant of off shop foreign

Hotel Silver Line and anr. Vs. Commissioner of Police and ors.

Court : Kolkata

Subject : Excise

Acts : Calcutta Police Act, 1866 - Sections 19, 36 and 37; ;Bengal Excise Act, 1909 - Sections 30, 30(1), 31, 36, 37 and 37A; ;West Bengal Excise (Selection of New Sites and Grant of License for Retail Sale of Liquor and Certain Other Intoxicants) Rules, 2003 - Rules 2(1), 4, 5, 8, 9 and 9(1)

Reported in : AIR2007Cal44,2006(4)CHN694,1(2007)CLT682

usurp the power of the excise authorities to grant temporary bar licence conferred by the provisions of the Bengal Excise Act, 1909 (for short 'Excise Act') and rules framed thereunder.7. Before dealing with the provisions under the Excise Act and … supplied)9. In order to appreciate the points canvassed and the issues raised, it is pertinent to refer to Sections 30, 36 and 37 of the Excise Act. Section 30 is as under:30(1) The State Government may, subject … retail sale of liquor and certain other toxicants were not permissible within 1000 ft. from any place of public worship and educational institution. It was

Varas International (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

(hereinafter referred to as the "Rules") issued in exercise of the powers conferred by Section 86 of the Bengal Excise Act, 1909, a fee is payable by the manufacturer of country spirit for the privilege of manufacture of the same … of 1997 arising out of Income Tax Reference Nos.97 of 1994 & 160 of 1992 in R.A. Nos. 1036/C of 1992& 259/C of 1991, these two appeals were taken up for hearing on 23-4-2007, 4-5-2007 and 21-5-2007.

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 … came into operation from 6-11-1950. The petitioner's case is that he has been dealing with Sikkim before 6-11-1950. Section 12 of the Bengal Excise Act provides that--'No intoxicant exceeding such quantity as the Provincial Government may prescribe … Kanai Lal Sethi v. Collector of Land Customs, Calcutta, 60 Cal WN 1042 (F). This is a decision of a Division Bench which is binding

State of West Bengal, Through Addl. Secy. Dept. of Excise and ors. Vs. ...

Court : Kolkata

Subject : Excise

Acts : Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 22; ;Bengal Excise Act, 1909 - Sections 8, 8(1), 8(2), 8(3), 13, 44A, 85, 85(2), 86 and 86(3); ;Bengal Excise (Amendment) Act, 1965; ;Bengal Excise Rules - Rules 58, 87, 87(3), 207, 208 and 209; ;Constitution of India - Articles 14 and 226; ;Bengal Excise (Amendment) Act, 1967

Reported in : AIR1970Cal548

of the firm decided to promote a limited company. The brewery licence under the Rules framed under the Bengal Excise Act, 1909, hereinafter referred to as the Act, was granted for the period from the 2nd August, 1965 to the … question is answered, it would be necessary to discuss the relevant provisions of the Bengal Excise Act of 1909. Section 13 of the Act provides, inter alia, that no intoxicant shall be manufactured and no distillery or brewery … the 12th May, 1965, there was a letter which is at page 101 of the Paper Book written by the firm, inviting the Minister and