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Amar Chandra Chakraborty Vs. the Collector of Excise, Government of Tr ...

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 47 and 226; Bengal Excise Act, 1909 - Sections 22, 22(1), 42, 42(1), 43, 43(1), 43(3) and 86; Tripura Excise Rules, 1962 - Rules 22(4) and 164-A; Dangerous Drugs Act, 1930; Trade and Merchandise Marks Act, 1958; Indian Penal Code (IPC), 1860 - Sections 3; Sea Customs Act, 1878 - Sections 167; Opium Act, 1878

Reported in : AIR1972SC1863; (1972)2SCC442; [1973]1SCR533

1968 to 31st March, 1973 should be withdrawn.Now, therefore, in exercise of the powers conferred on me under Section 43 of the Bengal Excise Act, 1909, as extended to the Union Territory of Tripura, I remit a sum … for running a warehouse for supply of country liquor to excise vendors in the territory of Tripura. The Bengal Excise Act, 1909 (hereinafter called the Act) had been extended to that territory on August 1, 1962. The appellant's licence was

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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution.

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

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 … potable alcohol is from country spirit to whisky and the ethyl alcohol content varies between 19 to about 43 per cent. These standards are according to the ISI specifications. In other words ethyl alcohol (95 per cent)

Khoday Distilleries Ltd. and ors. Vs. State of Karnataka and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 14, 19(1), 19(2), 19(6), 47. 300A, 301 and 304; Andhra Pradesh (Regulation of Wholesale Trade, Distribution and Retail Trade in Indian Liquor and Foreign Liquor, Wine and Beer) Act, 1993

Reported in : JT1994(6)SC588; 1994(4)SCALE528; (1995)1SCC574; [1994]Supp4SCR477; MANU/SC/0572/1995

then referred to the contention on behalf of the appellant that the provisions of Section 43 of the Bengal Excise Act, 1909 which empowered the licensing authority to withdraw the licence for any reason whatsoever not falling under Section 42

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 … A.J.C, and Rupchand Bilaram, A.J.C, in dealing with the matter which was one concerned with an offence Under Section 43, Bombay Abkari Act, 1878 said:nothing has been pointed out which extends the operation of Section 25 to an

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

The Corporation of Calcutta and ors. Vs. Sarat Chandra Ghatak and anr.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 110(2), 199(2), 245, 265 and 277; ;Calcutta Municipal Act, 1951 - Sections 233 and 229

Reported in : AIR1959Cal704

further and has often left to the executive an unfettered power to fix the rate of tax. The Bengal Excise Act, 1909 (Bengal Act V of 1909), Section 27 empowers the Government to impose an excise duty or a countervailing … to tax the same property for local purposes. Henderson Bridge Co. v. City Henderson, 173 U.S., 592 : 43 Law Ed. 823.46. So far I have endeavoured to state the opinion of the American Courts and jurists

Nashirwar and ors. Vs. State of Madhya Pradesh and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 19(1)

Reported in : AIR1975SC360; (1975)1SCC29; [1975]2SCR861

for the wholesale vend of country spirit were required to be fixed by tender-Cum-auction. Section 22 of the Bengal Excise Act 1909 conferred power on the Chief Commissioner to grant exclusive privilege of manufacturing and supplying country liquor. No grantee … material times ready and willing to perform the contract. [239 E; 241 D-F] Jamshed v. Burjorji, (1916) L.R. 43 I.A. 26 and Bank of India Ltd. v. Jamsetji A. H. Chiney and M/s. Chinoy and Company, (1949)

State of West Bengal, Through Addl. Secy. Dept. of Excise and ors. Vs. ...

Court : Kolkata

Subject : Excise

Acts : Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 22; ;Bengal Excise Act, 1909 - Sections 8, 8(1), 8(2), 8(3), 13, 44A, 85, 85(2), 86 and 86(3); ;Bengal Excise (Amendment) Act, 1965; ;Bengal Excise Rules - Rules 58, 87, 87(3), 207, 208 and 209; ;Constitution of India - Articles 14 and 226; ;Bengal Excise (Amendment) Act, 1967

Reported in : AIR1970Cal548

of the firm decided to promote a limited company. The brewery licence under the Rules framed under the Bengal Excise Act, 1909, hereinafter referred to as the Act, was granted for the period from the 2nd August, 1965 to the … question is answered, it would be necessary to discuss the relevant provisions of the Bengal Excise Act of 1909. Section 13 of the Act provides, inter alia, that no intoxicant shall be manufactured and no distillery or brewery … under the Act shall have any claim to the renewal of such licence or save as provided in Section 43, any claim to compensation on the determination thereafter.' Under the Act the State Government has the rule-making powers