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P.H. Avari Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 2(11), 12, 20, 27, 38 and 86; ;Bengal Excise (Foreign Liquor Licence Fee) Rules, 1942 - Rule 3; ;Bengal Excise (Foreign Liquor Licence Fee) (Amendment) Rules, 1950; ;Evidence Act, 1872 - Section 115; ;Constitution of India - Articles 9, 226, 265, 286, 299 and 367(3); ;Code of Civil Procedure (CPC) , 1908 - Section 84; ;Land Customs Act, 1924 - Sections 4 and 5

Reported in : AIR1958Cal203,62CWN278

remembered and recalled that the Bengal Excise Act, 1909 had the previous sanction of the former Governor-General under Section 5 of the Indian Council's Act, 1892. It was therefore valid law existing at the time of the Constitution … is authorised to carryon such business under a license for the sale of foreign liquor granted under the Bengal Excise Act, 1909. The terms of license material for pur-pqses of this application are:'(I) Sri Pesi Hormusji Avari, resident of Calcutta

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 … supplied)9. In order to appreciate the points canvassed and the issues raised, it is pertinent to refer to Sections 30, 36 and 37 of the Excise Act. Section 30 is as under:30(1) The State Government may, subject … institution and place of public worship in terms of the notification No. 527-Ex the 2nd April, 2004 published in the Kolkata Gazette on 15.4.2004 (copy

Nirmal Sarkar Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 85 and 86; ;West Bengal Excise (Selection of New Site and Grant of License for Retail Sale of Spirit and Certain Other Intoxicants) Rules, 1993 - Rules 2, 3(1), 5(1) and 13(1); ;West Bengal Excise (Selection of Person for Grant of License at New Site for Retail Sale of Spirit and Certain other Intoxicants other than Foreign Liquor on Category of Licenses and Licenses for Denatured Spirit) Order, 2000

Reported in : 2007(2)CHN707

the Excise Department by notification was on the basis of power conferred by Sections 85 and 86 of Bengal Excise Act, 1909 read with Sub-rule (1) of Rule 13 of 'the 1993 Rules'. He further pointed out that 'the 1993 … subsequent order dated 4.2.2000 by the Excise Department by notification was on the basis of power conferred by Sections 85 and 86 of Bengal Excise Act, 1909 read with Sub-rule (1) of Rule 13 of 'the 1993 … 'off shop (unreserved)' at Baguihati in terms of memo No. 1142/N(E) dated 5.11.2001 and other consequential relief.9. The learned Single Judge took up the three

Baba Loknath Enterprises and anr. and Ashirbad and anr. Vs. State of W ...

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Section 8; ;Manufacture of Liquor and Capsule Bottle and Country Spirit and Sale by Wholesale) Rules, 1998 - Rules 5(1), 9 and 10

Reported in : 2006(4)CHN371

Enterprises preferred an appeal before the Excise Commissioner in accordance with the provisions of Section 8 of the Bengal Excise Act, 1909.5. The Excise Commissioner set aside the order of Collector was also pleased to set aside the settlement

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. … in the matter of liquor licensing. We will notice first the relevant provisions of the Act under consideration.30. Section 5 of the Act empowers the State Government to regulate the maximum or minimum quantity of any intoxicant which

Kali Charan Mukherjee Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1914)ILR41Cal537

the Chief Presidency Magistrate of Calcutta with the commission of offences under Sections 46 and 52 of the Bengal Excise Act, 1909. He was convicted under both these sections, and sentenced to rigorous imprisonment for three months under Section 46.2. … was charged before the Chief Presidency Magistrate of Calcutta with the commission of offences under Sections 46 and 52 of the Bengal Excise Act, 1909. He was convicted under both these sections, and sentenced to rigorous imprisonment

Booth Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : AIR1914Cal649,(1914)ILR41Cal545

JJ.1. The appellant, C.H. Booth, was charged with the commission of an offence under Section 46 of the Bengal Excise Act, 1909, inasmuch as he had imported 491 ounces of cocaine without a license or pass. He was tried by … Excise Act, namely, the offence of attempting to import cocaine in Contravention of the law Seo ante pp. 537, 544. As already stated, the bill of lading showed that the goods were consigned by Porter and Co.,

Upendra Nath Biswas Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1914)ILR41Cal694

been convicted by the Fourth Presidency Magistrate of Calcutta, of offences under Sections 46 and 48 of the Bengal Excise Act, 1909, and sentenced to pay a fine of Rs. 210 under fee latter section; no separate sentence has been … exclude the application of Section 233 of the Criminal Procedure Code: King-Emperor v. San Dun (1906) 3 L.B.R. 52. Consequently, on the ground of misjoinder alone, the conviction and sentence are liable to be set aside; but

Ganesh Chandra Sikdar and anr. Vs. Emperor

Court : Kolkata

Subject : Education

Reported in : 40Ind.Cas.740

a liquid substance spoken of as Mrita Sanjivani Sudha and have been sentenced under Section 46(a) of the Bengal Excise Act V of 1909 each to pay a fine of Rs. 200 or in default to undergo six weeks' … Lal Chander 15 Ind. Cas. 961 : 39 C. 1053 : 16 C.W.N. 785 : 13 Cr. L.J. 545 and Satish Chandra Boy v. Emperor 19 Ind. Cas. 956 : 17 C. W.N. 939 : 14 Cr.

N.J. Nayadu and Co. and ors. Vs. Administrator of the City of Nagpur a ...

Court : Mumbai

Subject : ConstitutionOther Taxes

Acts : City of Nagpur Corporation Act, 1948 - Sections 114, 114(1), 114(2), 114(3), 115 and 144; Nagpur Municipal Corporation Theatre Tax Rules - Rule 3; Constitution of India - Articles 19(1), 245 and 276; Punjab General Sales Tax Act, 1948 - Sections 5; Calcutta Municipal Act, 1951 - Sections 229, 548 and 548(2); Indian Tariff Act, 1934 - Sections 4, 8 and 9; Sugar Industry (Protection) Act, 1932 - Sections 4; Salt (Additional Import Duty) Act, 1939 - Sections 4; Bengal Excise Act, 1909 - Sections 27; Mathches (Excise Duty) Act, 1934 - Sections 3(2) and 4; ;Madras Commercial Crops Markets Act, 1933 - Sections 11(1) and 12; Bombay Municipal Boroughs Act, 1925 - Sections 73; Bombay Municipal Corporation Act, 1888 - Sections 169; Delhi Municipal Corporation Act, 1957 - Sections 113(2), 11

Reported in : AIR1970Bom59; (1969)71BOMLR253; ILR1970Bom68; 1969MhLJ234

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 … the Supreme Court in M/s Devi Das v. State of Punjab, : [1967]3SCR557 in which the provision of Section 5 of the Punjab General Sales Tax Act, 1948, as it stood in its original form, was struck down