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Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

Applying the above-mentioned rule, the Supreme Court in the above cited case, interpreted the two provisions in the Bengal Excise Act, 1909, as found in Section 63(2) and 64(1) thereof in these words : 'The provisions of Sections 63 and … order passed by the concerned authorities under Section 130 of the Act. Respondents however, contend that notices under Section 28 or Section 124 are not in nature of review. They further contend that power to issue such notices

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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … in Forms L-3, L-4 and L-5 used to be granted on assessed fees only as provided in Rule 28. The assessed fees were quantified in accordance with scale of fees prescribed under Rules 30 and 31. 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 … place a lease or licence for the exclusive privilege of selling by wholesale or by retail any liquor. Section 28 provides that every permit issued or licence granted under the Act shall be issued or granted on payment

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 … two orders dated the 12th April. 1971 passed by Shri D. K. Mahavalam. Sub-Divisional Magistrate, Barrackpore and the 28th April. 1971 passed by Shri K. P. Das. Magistrate. 1st class. Barrackpore, in Baranagar P. S. Excise Case

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 … in the Constitution would appear irrational if ‘intoxicating liquors’ was understood to exclude alcohols used in industries; Page 28 of 123 PART B i. Entry 8 of List II includes alcohols used in industries. Since it is

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 … Commissioner of Excise dismissing his appeal. Thisrevision petition was ultimately heard by the Hon'ble Minister of Excise on 28-11-1953. By an order dated 5-12-1953 the Hon'ble Minister of Excise set aside the order of dismissal made by

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

Somdev Kapoor Vs. State of W.B. and ors.

Court : Supreme Court of India

Subject : Education

powers conferred by Sections 85, 86 read with Section 30, 31, 36, 37 and 37A of the West Bengal Excise Act, 1909. As per Rule 8 of Rules 1993, in its original form, there was bar for grant of license … Hotel and Restaurant under the name and style of “BHIMSAIN VAISHNAV’ which is being run since 1954. On 28th August 1992, he made an application before the Collector of Excise, Calcutta (now known as Kolkata) for issuance

The State of Bombay and anr. Vs. F.N. Balsara Overruled

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Bombay Prohibition Act, 1949 - Sections 12, 13, 23, 24, 24(1), 30 to 38, 39, 40, 41, 44, 45, 52, 53, 54, 118, 119, 121, 136(1), 136(2) and 139; Specific Relief Act - Sections 45; Bombay Abkari Act, 1878 - Sections 14-B, 148; Government of India Act, 1935 - Sections 297, 297(1); Bombay Abkari (Amendment) Act, 1947; Constitution Act - Sections 100; Bengal Money-Lenders Act, 1940; Bihar Excise (Amendment) Act, 1940; Bihar and Orissa Excise Act, 1915 - Sections 19(4); Constitution of India - Articles 14, 19, 19(1), 19(5), 24(1), 47 and 132(1)

Reported in : (1951)53BOMLR982; (1951)IIMLJ141; [1951]2SCR682

where the definition is substantially the same as in the Act with which we are concerned. In the Bengal Excise Act, 1909, 'liquor' is said to mean 'liquid consisting of or containing alcohol' and includes spirits of wine, spirit, wine, … proceedings against him, penal or otherwise, under the Act. The petitioner also prayed for a similar order under section 45 of the Specific Relief Act against the respondents. The High Court, agreeing with some of the petitioner's … of the Bombay Foreign Liquor Rules and Notifications Nos. 10484/45 (c) and 2843/49 (a), dated the 30th March, 1950, invalid. It further held that the

Shree Electronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1996)(81)ELT407TriDel

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi