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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

In Re: Santibala Chatterjee

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 30 to 35, 85 and 86; ;Bengal Excise Rules - Rules 61, 61(1)(2), 61(1), 61(2) and 62; ;Constitution of India - Article 227

Reported in : (1987)0CALLT647(HC),92CWN337

presuming the approval of the existing site in the face of the provisions of Section 37 of the Bengal Excise Act, 1909. Every licence remains in operation for the period for which it is permitted to be operative and renewal … licence in favour of the petitioners conditional on shifting of the site of the shop. Sections 30 to 35 of the Bengal Excise Act and Rules 61 and 62 of the Bengal Excise Rules framed under Section

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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … form and containing such particulars, and (c) for such period as the Financial Commissioner may direct. By Section 35(2), before any licence is granted for the retail sale of liquor for consumption on any premises the Collector

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 … for the prevention and detection of offences committed in breach of the Regulation (e.g., see Sections 32, 33, 35, 36 etc). In the Opium Act (13 of 1857) there are also similar provisions, e.g., see Sections 22,

Kishan Chand Arora Vs. the Commissioner of Police

Court : Kolkata

Subject : Commercial

Acts : Constitution of India - Article 19(1) and 19(6); ;Calcutta Police Act, 1866 - Section 39

Reported in : AIR1959Cal123,1959CriLJ180,62CWN799

or places of public resort and entertainment us aforesaid for which no license 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 … same; and the said licenses may be granted by the Commissioner for any time not exceeding one year.'Under Section 35 of the said Act whoever, in the town of Calcutta keeps any eating house where provisions or refreshments

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) … addition of Rs. 61,412 made by the AO on account of disallowance of landscaping expenses not covered under Section 35(1)(iv) of the IT Act by wrongly relying on the decision in ITA No. 1546/Jp/95 dt. 30th March, 2001

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 … 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 ................. 42 D. Issues ....................................................................................................... 45 E. Analysis ....................................................................................................... 45

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 … No. 1 on a temporary basis until final disposal of the suit. 35. The plaintiff witness, in answer to question No. 93 in course of … 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

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

Sk. Md. Soleman Vs. State of West Bengal and anr.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 14, 19, 19(1), 19(2), 21, 25, 31 and 226; ;Calcutta Police Act, 1866 - Sections 35 and 39; ;Citizenship Act, 1955; ;Constitution (Declaration as to Foreign States) Order, 1950; ;Foreigners Act, 1946 - Section 3; ;Foreigners Exemption Order, 1959

Reported in : AIR1965Cal312,1965CriLJ679

or places of public resort and entertainment as aforesaid for which no license 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 … did not take any matter which was extraneous to the statute.16. Lastly it may be pointed out that Section 35 of the Calcutta Police Act makes it an offence for having or keeping inter alia an eating home,