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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 … of M.P. v. Azad Bharat Finance Company & Anr. [1966 Suppl. SCR 473]. Dealing with the provisions of Section 11 of the (Madhya Bharat Amendment) Act, the Court came to the conclusion that where there was a truck

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

Kishan Chand Arora Vs. Commissioner of Police, Calcutta

Court : Supreme Court of India

Subject : Constitution

Acts : Calcutta Police Act, 1866 - Sections 3, 39 and 40; Bengal Excise Act, 1909; Indian Criminal Law Amendment Act, 1908 - Sections 15(2); Ajmer Tenancy and Land Records Act, 1950 - Sections 112; Ajmer Government Wards Regulation, 1888 - Sections 7; Indian Bar Councils Act - Sections 8 and 9(1); ;Cotton Textile (Control of Movement) Order, 1948; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Iron and Steel (Control of Production and Distribution) Order, 1941; Bihar Mica Act, 1948 - Sections 25(1); Motor Vehicles Act, 1939 - Sections 47 and 48(3); Constitution of India - Articles 19, 19(1), 19(4), 19(6), 32 and 226

Reported in : AIR1961SC705; [1961]3SCR135

or places of public resort and entertainment as aforesaid for which no licence as is 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 … for eating houses in Sections 11 and 12 thereof, though the language of those sections was somewhat different. Section 11 laid down that in the towns of Calcutta, Madras and Bombay no eating house shall be kept without

Booth Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : AIR1914Cal649,(1914)ILR41Cal545

JJ.1. The appellant, C.H. Booth, was charged with the commission of an offence under Section 46 of the Bengal Excise Act, 1909, inasmuch as he had imported 491 ounces of cocaine without a license or pass. He was tried by … by C. Barker and referring to the telegram, was addressed to Booth would be a relevant fact under Section 11 of the Evidence Act and cogent evidence to show that Booth was the sender of the telegram. Upon

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 … upon is Shanmugha Oil Mill v. Market Committee, : AIR1960Mad160 . In this case, the constitutional validity of Section 11 (1) of the Madras Commercial Crops Markets Act, 1933, was under examination. In its re-enacted form Section 11(1)

Government of Andhra Pradesh and ors. Vs. A. Hanumantha Rao and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 9, 11, 12, 15, 17, 28, 29 and 72; Andhra Pradesh Prohibition Act, 1995; Indian Stamp Act, 1899; Bengal Excise Act, 1909 - Sections 42 and 43; Bihar and Orissa Excise Act, 1915; Bihar and Orissa Excise Rules; Tamil Nadu Prohibition Act, 1937 - Sections 17C, 17D, 21 and 54; Tamil Nadu Liquor (Retail Vending) Rules, 1989; Bar Rules; Tamil Nadu Minor Mineral Concession Rules, 1959 - Rules 8C and 9; Andhra Pradesh Indian Liquor and Foreign Liquor Rules, 1970 - Rules 3, 23, 24, 26A, 26A(2), 28, 30, 31, 65(2) and 70; Andhra Pradesh Excise (Lease of Right to Sell Indian Liquor and Foreign Liquor in Retail) Rules, 1993 - Rule 3; Tamil Nadu Liquor (Retail Vending) Rules, 1989 - Rule 14 and 14(3); Tripura Excise Rules, 1962 - Rule 164A; Consti

Reported in : 2005(2)ALD780; 2005(2)ALT653

to be fixed by tender-cum-auction. The Collector of Excise in exercise of power under Section 43 of the Bengal Excise Act, 1909 issued notice expressing intention to withdraw the licence and order that the said licence be withdrawn with effect … licensees to execute a counterpart agreement. In exercise of powers conferred under Section 72 read with Sections 9, 11, 12, 15 and 28 of the Act, the Government made the Rules called 'ILFL Rules'. Rule 3(ee) of

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 … 114 of the said Act and observed as follows : 'We have earlier set out the provisions of Section 11 of the Customs Act which confers power on the Central Government to prohibit importation or exportation of goods

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 … temporary bar as 9.6.2006 to 8.7.2006 and time as 5.30 p.m. to 11.30 p.m. It was categorically mentioned in the letter of the writ petitioner

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 … of the First Schedule of IDRA113vii. The (ir)relevance of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III .................................... 119 F. Conclusion ................................................................................................ 120 Page

Mahendra Shivlal Gandhi and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Finance (Sales Tax) Act, 1941 - Section 11; ;Partnership Act, 1932 - Section 69; ;West Bengal Excise (Selection of New Cites and Grant of Licence for Retail of Spirit, etc.) Rules, 1993 - Rule 12; ;Bengal Excise Act, 1909 - Section 65; ;Income Tax Act, 1961 - Sections 44B and 143(1)

Reported in : 2005(3)CHN11

refusing to grant any order staying the operation of an order passed by the appellate authority under the Bengal Excise Act, 1909. The learned Judge instead of granting any stay directed the matter to be heard upon affidavits.2. Before this … The said Income-tax Form and the accompanying statement have been signed by Bhanumati.(m) The Notice of Assessment under Section 11 of the Bengal Finance (Sales Tax) Act, 1941 was also issued in the name of the said Firm,