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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 … West Bengal generally or in such local area as may be specified in such order.The relevant portion of Section 37 is set out hereunder:Notwithstanding anything contained in Section 30 or Section 36, the Collector mav. in such manner

Sangita Jalan Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 30, 31, 36, 37, 37A, 85(3) and 86; ;Calcutta Municipal Corporation Act - Section 399; ;West Begnal School Service Commission Act, 1997; ;West Bengal Excise (Selection of New Site and Grant of Licence for Retail Sale of Liquor and Certain Other Intoxicants) Rules, 2003 - Rule 8 and 8(1); ;Bihar Legislative Council Members (Disqualification on Ground of Detection) Rules, 1994

Reported in : 2006(1)CHN644

(3) of Section 85 and Section 86 read with Sections 30, 31, 36, 37 and 37A of the Bengal Excise Act, 1909 (Ben, Act V of 1909), the Governor is pleased hereby to make, with immediate effect, the following amendment

Kidderpore Wine Stores and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 37, 42(1) and 86; ;Bengal Excise Rules - Rule 14(1); ;Consolidated Rules - Rule 155

thus:In pursuance of the order passed by the learned Excise Commissioner, West Bengal on 24.10.2008 in connection with an Appeal before him in connection with … Marx Sarani, Kolkata-700023 with immediate effect, as per provision of Sub-section (1)(c) of Section 42 of the B.E. Act, 1909, for violation of Rule 14(1) of Excise Deptt. Notfn. No. 800-Ex dated 29.07.2003.It is further ordered that the … licensees.It is however felt that the shop cannot be allowed to be run on a temporary basis under Section 37 of the B.E. Act for long.Accordingly, it is hereby directed that the present license shall remain suspended till

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

Rahipada Saha Vs. the State of West Bengal and ors.

Court : Kolkata

Subject : Commercial

Acts : Bengal Excise Rules - Rule 209; ;Constitution of India - Article 226

Reported in : (1989)1CALLT191(HC)

support the case of the respondents by drawing the attention of the Court to Section 37 of the Bengal Excise Act, 1909; 4. Having anxiously considered the claim of the respective parties this court does hot appreciate legal consequence of

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) … be treated as actual payment and accordingly, the deduction in respect of the same cannot be denied under Section 43B of the IT Act, 1961 ?(2) Whether, on the facts and in the circumstances of the case, … sense. Therefore, it ought to have been allowed as deduction under Section 37(1) as expenses wholly and exclusively incurred for carrying on business of the

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 … (as the learned Chief Justice then was) writing for the two-Judge Bench noted that Synthetics(7J) (supra) did not 37 “4. […]. Levy as a fee under Entry 8 of List II of Seventh Schedule or excise duty

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 … was one Amin Shariff (appellant in appeal No. 262), and another, one Jahabir Singh (Appellant in appeal No. 379), both of whom have been convicted by the Chief Presidency Magistrate of Calcutta under Section 9, Opium Act

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 … description of goods on which such purported sales tax are imposed. Item 37 of the said Schedule II of the said Act of 1972 provides

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 … Rules.2. The first notification of December 7, 1961, has been issued by the Chief Commissioner of Delhi under Section 3 (14) of the Punjab Excise Act, 1914 (Punjab Act I of 1914), as in force in the … 22, 1952, the Punjab Government issued notification No. 769-E & T-52/1273, declaring 37 spirituous preparations as liquor under Section 3(14) of the Act, and on