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Uttam Chand Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1912)ILR39Cal344,15Ind.Cas.1007

at Koilwar, in the district of Arrah. His Koilwar servant, Lakhichand, was convicted, under Section 46 of the Bengal Excise Act (V of 1909), for being in possession of 2 1/2 seers of ganja which lie was attempting to … is whether the conviction of the petitioner, the master of Lakhichand, can be supported on the language of Section 56 of the Act. The section is as follows: 'When any offence punishable under Section 46 is committed, by

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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … cancel or suspend it if, inter alia, any duty or fee payable thereon has not been duly paid.33. Section 56 of the Act empowers the State Government to exempt any intoxicant from the provisions of the Act. By

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 … Garth, C.J., has been followed by this Court ever since: see, e.g., Queeu-Empress v. Salemuddin (1899) 26 Cal 569 and by other Courts as well: see Queen Empress v. Nagla Kala (1898) 22 Bom 235 and has

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

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 … some alcohol continues to remain in final products such as lacquers, varnish, polishes, adhesives, anti-freezers and brake fluids. 56 2004 SCC OnLine All 159. Page 22 of 123 PART A Judge Bench of this Court in State

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

Applying the above-mentioned rule, the Supreme Court in the above cited case, interpreted the two provisions in the Bengal Excise Act, 1909, as found in Section 63(2) and 64(1) thereof in these words : 'The provisions of Sections 63 and

P.N. Kaushal and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1) and (6) and 47; Punjab Excise Act, 1914 - Sections 58 and 59; Punjab Excise Act and Liquor Licence (Second Amendment) Rules - Rule 37

Reported in : AIR1978SC1457; (1978)3SCC558; [1979]1SCR122

permit or pass granted in that behalf. The Bombay Abkari Act 1878; the Bombay Prohibition Act 1949, the Bengal Excise Acts of 1878 and 1909; the Madras Abkari Act 1886; the Laws and Rules contained in the Excise … licensed liquor shops and other institutions of inebriation in the private sector, puts in issue the constitutionality of Section 59(f)(v) and Rule 37 of the Punjab Excise Act and Liquor Licence (Second Amendment) Rules, (hereinafter, for short, … alia, any duty or fee payable thereon has not been duly paid.Section 56 of the Act empowers the State Government to exempt any intoxicant from

Shree Electronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1996)(81)ELT407TriDel

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

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 … 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

Mati Lal Chandra Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1912)ILR39Cal1053

is foreign liquor and has paid the full duty imposed thereon by the Indian Tariff Act or the Bengal Excise Act. But this is rather discounted by another letter from the same gentleman to the Collector of Hooghly in … excisable articles from Chandernagore to Calcutta under Section 46, Act V of 1909, and of being in possession of excisable articles knowing the same to … only applies to manufacture, sale or possession. It does not apply to import, transport or export. It is Section 56 which makes the holder of a license, permit or pass liable for the misconduct of his servant or