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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 by

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 … and Bombay no eating house shall be kept without licence and provided for a penalty for the same. Section 12 then laid down that the Commissioner shall from time to time grant licences to keepers of such houses

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 … fee of two paise for the privilege of manufacture of country spirit. A further Notification was issued on 12-2-1981, inserting after Rule 6 the following 6(1) The Licensee for the sale by wholesale of country spirit is

Kali Charan Mukherjee Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1914)ILR41Cal537

the Chief Presidency Magistrate of Calcutta with the commission of offences under Sections 46 and 52 of the Bengal Excise Act, 1909. He was convicted under both these sections, and sentenced to rigorous imprisonment for three months under Section 46.2.

Smt. Mala Banerjee Vs. the State of West Bengal and ors.

Court : Kolkata

Subject : Commercial

Acts : Bengal Excise Act, 1909 - Sections 2, 30, 85 and 86; ;NISI Rules, 1993 - Rule 8(1); ;NISI Rules, 2003; ;Constitution of India - Articles 12, 14, 19(1), 21, 32, 36 to 51, 38(2) and 226

Reported in : 2008(1)CHN979

where such people needs to congregate particularly like educational institutions etc. and accordingly, under Section 85 of the Bengal Excise Act, 1909, the State Government had in the past promulgated the Rules from time to time which carry strict stipulations … citizen of this State so as to maintain a writ-application under Article 226 of the Constitution of India. 12. Before entering into such question, we should bear in mind that the writpetitioner has not prayed for total

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

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 … 1999-2000 in respect of 272 shops in Mangalore Taluka took place. The respondent was declared successful bidder on 12th May, 1999 and thereafter this bid was confirmed.3. Pursuant to the confirmation of the bid on 12th May,

ifb Agro Industries Ltd. and ors. Vs. the Excise Commissioner and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Section 22 and 22(1); ;Motor Vehicles Act; ;Land Acquisition Act - Sections 4 and 6; ;Constitution of India - Articles 12, 14, 32, 47, 166, 166(3) and 226; ; West Bengal Business Rules - Rules 19 and 20

Reported in : 2007(1)CHN473

grant of exclusive privilege-area of manufacture and sale of the country-liquor as provided in Section 22 of the Bengal Excise Act, 1909 was the dispute involved before the Principal Secretary. According to said provision, the State Government may grant to … in these appeals. The subject-matter of these appeals is the order passed by a learned Single Judge dated 12thApril, 2006 by which His Lordship disposed of the. two writ - applications by which the order dated 15thDecember,

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 … excise licence can be granted to the appellants in view of Rule 12 of the West Bengal Excise (Selection of New Cites and Grant of … said Challan was signed on behalf of the said Firm by one of its partners.(g) Intimation given under Section 143(1)(a) of the Income-tax Act, 1961 to the Income-tax Department, West Bengal, which shows that the status of

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 next case relied upon is Standard Motor Union (P.) Ltd. v. State of Kerala. : AIR1962Ker298 . Section 12 of the T. C. Motor Vehicles Act provided that where Government are satisfied that special circumstances exist for