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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.

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 … purpose. The word 'excise-revenue' under the Bengal Excise Act includes revenue derived or derivable from any fee under Section 2 (1) of the Act.23. I, therefore, hold that the fee is authorised and permitted by Statute and is

Superintendent and Remembrancer of Legal Affairs to Government of West ...

Court : Supreme Court of India

Subject : ExciseCriminal

Acts : Bengal Excise Act, 1909 - Sections 63, 63(2) and 64(1); Indian Penal Code (IPC) - Sections 302

Reported in : AIR1979SC1029; 1979CriLJ897; 1979CENCUS505D; 1988(1)SCALE964; (1979)4SCC85; [1979]3SCR472; 1979(11)LC823(SC)

by the Magistrate, First Class, Alipore, District 24-Parganas, in respect of a charge under Section 46(a) of the Bengal Excise Act, 1909 (hereinafter referred to as the Act).3. On the night of July 29, 1963, at about 7.30 p.m., the … follows:2. Abani Maity, respondent herein, and three other persons were tried by the Magistrate, First Class, Alipore, District 24-Parganas, in respect of a charge under Section 46(a) of the Bengal Excise Act, 1909 (hereinafter referred to as

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 … with respect to an eating house named 'Kalpatoru Cafeteria', situate in No. 2 Chowranghee Road, Calcutta. The petitioner was appointed a contractor by this agreement … right to practise any profession or to carry on any occupation, trade or business contained in Art. 19(1)(g). Section 39 is in these terms :- 'The Commissioner of Police, may, at his discretion, from time to time,

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

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 … respondent No. 3, who, as it appears from memo dated 18th May, 2006 was in favour of granting the licence, had requested the Commissioner of

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 … referred to as the Act, was granted for the period from the 2nd August, 1965 to the 31st March, 1966, jointly in favour of the

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 … writ in the nature of Mandamus commanding the respondents to forthwith withdraw, cancel and rescind:(i) The Rule dated 29th July, 2003 which has been published on 30th July, 2003 in the Kolkata Gazette;(ii) Notification and/or Office Memo

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 … The term 'import' as used in the statute has a very wide significance, for under Clause (12) of Section 2, the term 'import,' means 'to bring into Bengal.' The contents of the letter make it manifest the the