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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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … under the authority and subject to the terms and conditions of a licence granted by the Financial Commissioner. Section 24 provides that no person shall have in his possession any intoxicant in excess of such quantity as the

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 … 4002/2004, 4164/2000, 4782/2000, 4929/2000, 5745/2000, 6106/2000, 5080/2000, 558/2000, 130-131/2003, 5492/2003, SLP (C) Nos. 18984/2000, 16743/2000, 17909-11/2000, 11358/2001, 18118/2001, 2412/2003, 2893/2003, 2349/2003, 5912/2003, 5348/2003, 6284/2003, 6286/2003, 6287/2003, 2965/2004, 7047/2004, 9308/2005, 24514- 24517/2002, 2401/2003, 2350/2003, 2347/2003, 5770-5771/2003:2. Delay condoned.The

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 … liquor and Foreign liquor in bottles..... But, he shall not allow the consumption on the licensed premises. Rule 24 specifies the period of licence and states that every licence other than the occasional licence in Form IL-22

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 … in evidence, it being held that there was no inducement, threat or promise to shut it out Under Section 24, Evidence Act; but the question whether Section 25 of the said Act applied to the case or not

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 … conditions mentioned in the letter of the Government of West Bengal dated 24th July, 1965. For the next year, commencing from the 1st April, 1966,

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 … State Government may grant exclusive privilege of manufacture and sale of such intoxicant which is, however, not assignable. Section 24 provides that a person manufacturing or selling an intoxicant is to maintain measure, weight and instruments prescribed by

Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(1), 35(1), 37(1), 43B and 43B(1); Rajasthan Excise Act, 1950; Excise Rules, 1956 - Rule 69; Income Tax Rules, 1962 - Rule 7

Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)

(P) Ltd. : [1997]225ITR831(Cal) . The Calcutta High Court has held that bottling fee chargeable under the West Bengal Excise Act, 1909 r/w Rules 2 and 6 of the West Bengal (Manufacture of Country Spirit in Labelled and Capsuled Bottles) … be treated as actual payment and accordingly, the deduction in respect of the same cannot be denied under Section 43B of the IT Act, 1961 ?(2) Whether, on the facts and in the circumstances of the case, … as substantial questions of law involved in the appeal vide order dt. 24th May, 2002 :'(1) Whether, on the facts and in the circumstances of

Commissioner of Police Vs. Lakshmi Chand Gupta

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 14, 19 and 226; ;Calcutta Police Act, 1866 - Section 39

Reported in : AIR1962Cal556,66CWN487

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 license, as he, with the sanction of … interview, he requested expeditious disposal of his application for renewal. On October 24, 1959, he was informed that his application had still been receiving attention. … a decision as to whether the Commissioner of Police had exercised his discretion properly in refusing the licences.11. Section 39 of the Calcutta Police Act is in these words:'The Commissioner of Police may, at his discretion, from

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 … answer the reference in this judgment. i. Constitutional provisions 2. The State has the legislative competence under Entry 24 of List II over ‘industries’ but this is subject to entries 7 and 52 of List I.2 Under

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 … Deputy Commissioner of Police, CentralDivision....8. With reference to para 21, 22, 23, 24, and 25 of the writ application I deny and dispute the statements/allegations