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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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … the method of disposal of the country liquor vends; (2) The power conferred on the Financial Commissioner under Section 34 of the Act to grant a licence, permit or pass on payment of such fees, if any, as

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 … Municipality or of the Executive Officer of the Corporation on the proposal contained in the list. Tne next Section 34(1) requires the Collector to consider the objections and opinions received and to revise the list if necessary and

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 … and alcohol. The competence of the State Legislature under Entry 8 can only be subject to IDRA35; and 34 (1990) 1 SCC109[97]. 35 (1990) 1 SCC109[100]. Page 15 of 123 PART A c. The regulation of the

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 … avoid that absurdity, repugnance and inconsistency, but no further. (Beal's Cardinal Rules of Legal Interpretation, 3rd Edn., p. 343, et seq.)76. Where the authorities are collected, it does not seem to me that the interpretation which I

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 … Land & Pond in the name of Samarendrajit Shaw in dag Nos. 3418, 3419, 3416.4. Hedo's land and pond in the name of Samarandrajit Shaw--land

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 … appeal must, therefore, be allowed and the conviction and the sentence set aside and the appellant acquitted. Under Section 34, Dangerous Drugs Act, however, the seized opium is confiscated. Lahiri, J. 12. I agree. -

Chandi Charan Sarkar and ors. Vs. Commercial Tax Officer and ors.

Court : Kolkata

Subject : Sales Tax

Reported in : [1977]40STC600(Cal)

1974), which provides to explanation to Section 86 for an additional explanation as explanation II in the said Bengal Excise Act, 1909. The explanation II is as follows :Explanation II.-The price of an intoxicant as fixed by rules made under … on the decision of Calcutta Country Spirit Opium and Drug Association Ltd. v. State of West Bengal [1974] 34 S.T.C. 161, in which A. K. Sen, J, was of the opinion that this imposition of tax at

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 … Bhang see Vonosshadhi Nirdeshika (Ayurvediya Pharmacopia).11. According to Modi's Medical Jurisprudence and Toxicology, 21sl Edition, 1988 (Toxicology Chapter) XXXIV, Page 248, 'Bhang', 'Siddhi', 'Patti' are Cannabis Sativa consists of dried leaves and fruiting shoots whereas Ganja has

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, … on other parts of his body Held, All the appellants/accused are constructively liable under Section 300 read with Section 34 for commission of crime. Section 300: Murder Eye witness who was father of deceased, corroborated version of Investigating

State of West Bengal and ors. Vs. Jagmohan Lal Gupta and ors.

Court : Kolkata

Subject : Sales Tax

Reported in : [1980]45STC418(Cal)

attention has been drawn by Mr. Chatterjee to the introduction of 'explanation II' to Section 86 of the Bengal Excise Act, 1909, by paragraph 7 of the Bengal Excise (Amendment) Ordinance, 1974 (West Bengal Ordinance No. 4 of 1974), which … C.R.No. 6862(W) of 1972 Calcutta Country Spirit Opium and Drug Association Ltd. v. State of West Bengal [1974J 34 S.T.C. 161 out of which the said F.M.A.No. 781 of 1974 arises. It was held by him that