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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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … of the Act empowers the State Government to exempt any intoxicant from the provisions of the Act. By Section 58 the State Government may make rules for the purpose of carrying out the provisions of this Act. Section

Ruttonjee and Company Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 8(1), 8(3), 13, 15(2), 85 and 86; ;Bengal Excise Rules - Rules 44A, 58, 62, 73, 87, 87(3) and 209; ;Constitution of India - Article 226

Reported in : AIR1967Cal450

partners of the firm in its Board of Directors.2. The brewery license under the Rules framed under the Bengal Excise Act, 1909 (hereinafter referred to as the 'Act'), was eventually granted for the period from the 2nd August, 1965 to … been framed by the Government under the two provisions just mentioned. Rule 58, relating to a vending licence, provides that, except in the cases specified … company with effect from June or July, 1965, by reason of an alleged contravention of the provisions of Section 295 of the Companies Act, 1956. The validity of the appointment of Shri Thakur is, however, questioned in

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 … and 86. It would be relevant to consider in this context Rule 58 framed under Section 85 of the Act. The marginal notes state under

Jogesh Chandra Roy Vs. State of West Bengal and ors.

Court : Kolkata

Subject : ExciseCivil

Acts : Bengal Excise Act, 1909 - Sections 8(3) and 20; ;Constitution of India - Article 226; ;Bengal Excise Rules - Rule 58; ;Code of Civil Procedure (CPC) , 1908 - Sections 107 and 115

Reported in : AIR1968Cal528

it has become infructu-ous There is no doubt that under Rule 58 of the Rules made under the Bengal Excise Act, a licence can be granted only for a period of one year with an option to the Government … of the State Government dated the 7th June, 1966. There is no doubt that the revisional functior under Section 8(3) is vested in the State Government and it is by virtue of the rules of business that

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 … of the Act empowers the State Government to exempt any intoxicant from the provisions of the Act. By Section 58 the State Government may make rules for the purpose of carrying out the provisions of this Act. Section

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 … occasions. In Shri Bileshwar Khand Udyog Khedut Sahakari Mandali v. State of Gujarat36, the constitutional validity of Section 58-A of the Bombay Prohibition Act 1949 was challenged. Section 58-A enabled the State Government to direct that “the

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

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 … 1961, and the 1952 Rules and 1961 Rules have been issued under various sections of the Act, including section 58, which gives powers to the Chief Commissioner of Delhi to make rules for the purposes of the Act.3.

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 … regard, the findings of the learned Single Judge as mentioned in page 58 of the Paper Book run as follows:In its aforesaid judgment Supreme Court

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