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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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … prohibit the possession of any intoxicant or restrict its possession by imposing such conditions as it may prescribe. Section 26 prohibits the sale of liquor except under the authority and subject to the terms and conditions of a

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 … is however noteworthy that these words are not defined in the Evidence Act. The explanation, for instance, to Section 26 excludes certain persons from the category of 'Magistrate;' but no such restriction or limitation is given with regard

The Supdt. and Remembrancer of Legal Affairs. West Bengal on Behalf of ...

Court : Kolkata

Subject : Criminal

Reported in : 1972CriLJ544

of the Prosecutor. C. D. D. West Bengal, substantially based on an interpretation of Section 67 of the Bengal Excise Act 1909 to the effect that the Collector of Customs has got a perpetual right to keep in detention any … therein. The application was fixed by the learned Magistrate for hearing on the date fixed namely. on the 26-4 71. It was brought to the notice of the court that the previous order passed by the learned

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 … 8 iii. The aftermath of Synthetics (7J) ........................................................ 16 iv. The Reference Order(s) ........................................................................... 22 B. Submissions ................................................................................................ 26 i. Appellants’ submissions ........................................................................ 26 ii. Respondent’s submissions .................................................................... 35 C. The distinction between potable and non-potable alcohol

Pritpal Singh Rattan Singh Vs. the Chief Commissioner of Delhi and anr ...

Court : Punjab and Haryana

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(14), 5, 18, 58 and 59; Constitution of India - Articles 19(1), 47, 301, 305 and 366(10); Delhi Intoxicating Spirituous Preparations, Import Export, Transport, Possession and Sale Rules, 1952 - Rules 3, 3A, 12 and 13; Delhi Intoxicating Spirituous Preparations, Import Export, Transport, Possession and Sale (Amendment) Rules, 1961

Reported in : AIR1966P& H4

found in the Act.The statutory provision in regard to liquor in Sections 3 (14) and 4 in the Bengal Excise Act, 1909 (Bengal Act 5 of 1909), is again verbatim the same as in the Act. There is no parallel … transported, manufactured, cultivated or collected, or knowing that the prescribed duty has not been paid thereon. According to Section 26 no liquor shall be bottled for sale and no intoxicant shall be sold, except under the authority and

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 … meticulousness of language which should be found in statutes passed after January 26, 1950. It may also be mentioned that the Act replaced two earlier … 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,

Sri Kalidas Chakravarti Vs. State of West Bengal Through the Secretary ...

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 8, 8(2), 8(3), 30 to 34, 35 and 85; ;Bengal Excise Rules - Rule 3

Reported in : AIR1958Cal241

Dr. Gupta is that the power of revision conferred on the Provincial Government by Section 8(3) of the Bengal Excise Act, 1909 is controlled by and is subject to the provisions of Section 35 of the Act and any order … shops where liquor or spirit is consumed at the shop Section 25 and for emergency closure of shop Section 26 and, certain other matters. It may be noted in this connection that the licenses which are required to

Rita Shaw and ors. Vs. Dipendra Lal Shaw and anr.

Court : Kolkata

Subject : Excise

Acts : Transfer of Property Act, 1882 - Section 14; ;Indian Trusts Act - Section 6; ;Bengal Excise Act - Section 86; ;Partnership Act, 1932 - Sections 31 and 42; ;Bengal Excise Act, 1909; ;Income Tax Act - Section 185; ;Bengal Excise Rules - Rules 207, 208 and 209; ;Hindu Law

Reported in : 2006(4)CHN414

is excise license, without which this business cannot be operated, and this again, under the provisions of the Bengal Excise Act, 1909, and rules thereof, is in the nature of a personal privilege, and not a mere incidence of the … and marked 'Exhibit 5' runs contrary to law, being hit by the rule against perpetuity, as contained in Section 14 of the Transfer of Property Act, 1882. It is also the case of the plaintiffs that exclusion

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 … Sales Tax Act), sale of country spirit was exempted from the incidence of such taxation by virtue of Section 6(1) read with entry 25, column 1, Schedule I, of the Act. But the West Bengal Legislature passed … licensee carrying on the business of retail vend of country spirit at 26, Barrackpur Trunk Road, Calcutta. They are disputing the constitutional validity of 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 … distinction between the different types of licences that may be granted. The amended as well as unamended Rule 26-A of ILFL Rules gives right to apply for renewal to the existing licensees, and the discretion of the