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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 … taken as a whole. The judgment, therefore, does not help the respondents. 25. Nor is the decision of this Court in Mineral Development Ltd. v. … 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,

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 … a person manufacturing or selling an intoxicant is to maintain measure, weight and instruments prescribed by the Commissioner. Section 25 provides prohibition to the employment of children and women in the matter of manufacture or sale of such

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

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 … 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 therein and

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 … 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 … 31, 1959. Before its expiry, the respondent applied for renewal on the 25th of March 1959, for the year 1959-60. On May 16, he received

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 … out of Income Tax Reference Nos.97 of 1994 & 160 of 1992 in R.A. Nos. 1036/C of 1992& 259/C of 1991, these two appeals were taken up for hearing on 23-4-2007, 4-5-2007 and 21-5-2007. The Learned Senior

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 … States is valid. […]. The questions with which we are mainly concerned are the following:24. (1980) 2 SCC441[28]. 25 (1980) 2 SCC441[34]. Page 11 of 123 PART A Whether the power to levy excise duty in case

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 … extent to which the same seeks to withdraw the exemptions in entry 25 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, is

Amar Chandra Chakraborty Vs. the Collector of Excise, Government of Tr ...

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 47 and 226; Bengal Excise Act, 1909 - Sections 22, 22(1), 42, 42(1), 43, 43(1), 43(3) and 86; Tripura Excise Rules, 1962 - Rules 22(4) and 164-A; Dangerous Drugs Act, 1930; Trade and Merchandise Marks Act, 1958; Indian Penal Code (IPC), 1860 - Sections 3; Sea Customs Act, 1878 - Sections 167; Opium Act, 1878

Reported in : AIR1972SC1863; (1972)2SCC442; [1973]1SCR533

for running a warehouse for supply of country liquor to excise vendors in the territory of Tripura. The Bengal Excise Act, 1909 (hereinafter called the Act) had been extended to that territory on August 1, 1962. The appellant's licence was … 1968 to 31st March, 1973 should be withdrawn.Now, therefore, in exercise of the powers conferred on me under Section 43 of the Bengal Excise Act, 1909, as extended to the Union Territory of Tripura, I remit a … The appellant assails the order of the Judicial Commissioner, Tripura dated June 25, 1971 dismissing his petition under Article 226 of the Constitution challenging the

S. Fernandez Vs. the State

Court : Kolkata

Subject : Criminal

Acts : Evidence Act, 1872 - Section 25; ;Dangerous Drugs Act, 1930 - Section 23; ;Sea Customs Act, 1878 - Section 169; ;Bengal Excise Act

Reported in : AIR1953Cal219,57CWN107

which was a Full Bench decision of this Court on the point whether an Excise Officer under the Bengal Excise Act (Bengal Act V of 1909) was a police officer. As observed by Mukerji J. in that case the … this confessional statement is admissible in evidence. The learned Magistrate has held that it is not hit by Section 25, Evidence Act and in his view a Customs Officer is not a police officer within the meaning of