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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

not been supplied under a valid excise pass issued to a person who holds or is deemed under Section 20 of the Bengal Excise Act, 1909, to hold a license thereunder for the sale of foreign liquor, fee … 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

AmIn Shariff Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : AIR1934Cal580,150Ind.Cas.561

25, Evidence Act. As a branch of this ground Mr. Pal has also argued that Under Section 74, Bengal Excise Act, 1909, an Excise Officer is a Police Officer within the meaning of Section 162, Criminal P. C. and any … or Special Police Officers ; and so on. Two of the sections of this Act are important, namely Section 20 and 21. Section 20 says:Police officers, enrolled under this Act, shall not exercise any authority, except the authority,

Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(9), 5, 8, 16, 17, 20, 20(1), 20(2), 24, 24(4), 26, 27, 27(2), 34, 34(1), 35(2), 36, 43, 56, 58, 59, 60 and 60(1); Bombay Prohibition Act, 1949; Cochin Abkari Act; Bombay Lotteries and Prize Competition Control and Tax Act, 1948; Punjab Liquor Licence Rules, 1956 - Rules 1, 11, 12, 23, 24, 27A, 28, 30, 31, 35, 36, 36 (23-A), 59 and 103(1); Punjab Liquor Licence (First Amendment) Rules, 1968 - Rule 27-A; Prohibition and Excise Laws; Federal law; Constitution of India - Articles 14, 19, 19(1), 19(6), 47, 132(1), 133(1), 226, 298 and 301; Ajmer Excise Regulation - Regulation 1915; Bombay Abkari Act, 1878; Bengal Excise Act, 1909; Madras Abkari Act, 1886; Eastern Bensal and Assam Excise Act, 1910; Bihar and Orissa Excise Act, 1915 - Sections 2

Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254; MANU/SC/0321/1975

[1973]1SCR533 , a Constitution Bench of this Court had to consider the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … intoxicant into or from Punjab or any part thereof and to prohibit the transport of any intoxicant. By Section 20(1) no intoxicant can be manufactured or collected, no hemp plant can be cultivated, no tari-producing tree can be

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 … filed this application for bail under Section 439 of Cr. PC in connection with T. R. Case No. 20/2007 arising out of Bally P.S. case No. 216/07 dated 6.8.07 under Section 20(b)(ii) of the NDPS Act, pending

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 … accordance with law. On a representation being filed, the Government of Karnataka by its order dated 1st June, 2000, came to the conclusion that Rule 20 of the aforesaid Rules did not provide for refund or adjustment

Wine, Spirit and Beer Association of India and ors. and Carew and Comp ...

Court : Kolkata

Subject : Sales Tax

Reported in : [1978]42STC113(Cal)

bad, illegal and ultra vires. By reason of the provisions of Sections 20, 43 and 44A of the Bengal Excise Act, 1909, there is no element of permanency and/or continuity in the trade carried on by the petitioners. The licence … the petitioners that the said omission is bad, illegal and ultra vires. By reason of the provisions of Sections 20, 43 and 44A of the Bengal Excise Act, 1909, there is no element of permanency and/or continuity

Calcutta Country Spirit Opium and Drug Association Ltd. Vs. State of W ...

Court : Kolkata

Subject : Sales TaxConstitution

Reported in : [1974]34STC161(Cal)

the two points as aforesaid raised by the petitioners. Drawing my attention to the different provisions of the Bengal Excise Act, 1909, Rules, Regulations and Orders made thereunder, Mr. Bose has contended that a sale effected by a licensed retail … possess any quantity of intoxicant in excess of the quantity prescribed under Section 5 except on a permit. Section 20 is important and it provides that no such intoxicant shall be sold except under the authority and subject

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 … 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, 2004

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

Jogesh Chandra Roy Vs. State of West Bengal and ors.

Court : Kolkata

Subject : ExciseCivil

Acts : Bengal Excise Act, 1909 - Sections 8(3) and 20; ;Constitution of India - Article 226; ;Bengal Excise Rules - Rule 58; ;Code of Civil Procedure (CPC) , 1908 - Sections 107 and 115

Reported in : AIR1968Cal528

it has become infructu-ous There is no doubt that under Rule 58 of the Rules made under the Bengal Excise Act, a licence can be granted only for a period of one year with an option to the Government … of the State Government dated the 7th June, 1966. There is no doubt that the revisional functior under Section 8(3) is vested in the State Government and it is by virtue of the rules of business that … the applicant had a favourable order from the District Magistrate dated the 20th November 1964 (Annexure A) by which the District Magistrate selected the petitioner