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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 … an obligation on the States but also within the competence of the States to enforce. [ emphasis supplied]. 44 (1997) 2 SCC72745 (1997) 2 SCC727[12]. 46 (1997) 2 SCC727[23]. Page 18 of 123 PART A rectified spirit

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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … passage from 'American Jurisprudence' (Vol. 30 pages 642, 645) which is based on the decisions Gundling v. Chicago 44 L. ed. 725, Phillips v. Mobile 52 L. ed. 578 and Richard v. Mobile 52 L. ed. 531

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 … XXVI dealing with 'Inspection and Regulation of Premises., and of Factories, Trades and Places of Public Resort,' Section 443 is in these words:'No person shall, without or otherwise than in conformity with the terms of a license

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, … granted thereunder. 3. Chapter IV relates to 'control, regulation and exemptions', and contains inter alia sections 30-38 and section 44 which provide for cases in which, licenses for the manufacture, export import, transport, sale or possession of liquor

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

Amrita Lal Bose and ors. Vs. the Corporation of Calcutta

Court : Kolkata

Subject : Land Acquisition

Reported in : 42Ind.Cas.305

of the use of the expression offence punishable being used in this sense may be found in the Bengal Excise Act, 1909. Section 46 of that Act provides for the punishment of, persons and Section 56 refers to 'any offence punishable … in fact at that time the returns to these Rules and the explanation or statement which, under Section 441 of the Code, the Magistrate is entitled to submit, had not been received. No doubt it was open

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

Matrix Cellular Services Pvt. Ltd. Through Capt. R Vs. Sanjoy Mukherji ...

Court : Delhi

Subject : Service Tax

spirit shops in West Bengal was challenged by the Appellant Association as being violative of the provisions of Bengal Excise Act, 1909 and the Rules framed thereunder. The Supreme Court passed an interim order permitting the Respondents (the Govt. of … Cas (C) 823/2011 The Supreme Court observed that even Page 27 of 44 negligence and carelessness can amount to disobedience particularly when attention of the … Adv. Mr. Anuj Berry, Adv. CORAM: HON'BLE MR. JUSTICE G.P.MITTAL JUDGMENT G. P. MITTAL, J.1. This Petition under section 12 of the Contempt of Courts Act, 1971 (the Act) has been filed by the Petitioner Matrix Cellular

Sk. Bafatulla Mukhtear and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Constitution

Acts : Rules of High Court at Calcutta Appeallate Side, 1957 - Rules 1 and 9; ;West Bengal Estates Acquisition Act, 1954 - Sections 5(5), 5A, 5A(1), 5A(3), 5A(4) and 44(4) ; ;Constitution of India - Article 14, 31A(1), 31B, 50, 154, 154(2), 166(3), 245 and 246

Reported in : AIR1973Cal148,77CWN171

the requisition of a Division Bench for considering inter alia the vires of Section 5A of the West Bengal Estates Acquisition Act, 1953 (West Bengal Act I of 1954). 2. Mr. Ranjit Kumar Banerjee, learned Advocate appearing … in this connection to Section 111(5) (unamended) of the Companies Act, 1956 or Section 36 of the Central Excises and Salt Act, 1944. In Harinagae Sugar Mills Ltd. v. Shyam Sundar Jhunjhunwala, : [1962]2SCR339 , the Court … under Section 5A is not liable to objection under proviso to Section 44(1) and under Section 45A the order under Section 5A is to be

Lakshmandas Chaganlal Bhatia and ors. Vs. the State

Court : Mumbai

Subject : CustomsCriminal

Acts : Sea Customs Act, 1878 - Sections 19, 167(81) and 183; Foreign Exchange Regulation Act, 1947 - Sections 23-A; Constitution of India - Articles 14 and 20, 21 22; Code of Criminal Procedure (CrPC) , 1898 - Sections 173, 204, 351, 337, 343, 339 and 494

Reported in : AIR1968Bom400; (1967)69BOMLR808; 1968CriLJ1584

says that the fiction should have a very limited effect, and for this relies upon the decision in Bengal Immunity Co. Ltd. v. State of Bihar : [1955]2SCR603 and Commissioner of Sales Tax, U. P. v. Modi … Collector of Customs, Madras, v. N. Sampathu Chetty, : 1983ECR2198D(SC) and Mohammed Kasim v. Assistant Collector of Central Excise. Madurai : AIR1962Mad85 (FB). He also says that the fiction should have a very limited effect, and for … into India gold in contravention of the provisions of the Sea Customs Act. 1878 read with the relevant Notifications and individual charges against several accused … prosecution against these appellants and some others for offences of conspiracy under Section 120-B of the Indian Penal Code for importing and bringing into India … 129; R. v. Dawson, (1965) 2 All ER 448. A. Krulewitch v. United States of America (1949)