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Varas International (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

(hereinafter referred to as the "Rules") issued in exercise of the powers conferred by Section 86 of the Bengal Excise Act, 1909, a fee is payable by the manufacturer of country spirit for the privilege of manufacture of the same … and capsuled bottles who does not distil spirit in a distillery shall also pay an additional fee of 60 (sixty) paise per bulk litre of rectified spirit when this spirit is allotted to be directly imported 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the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … resale, any deficiency in the licence fee is recoverable from the defaulter in the manner laid down in Section 60 of the Act which provides by Clauses (a) and (c) that all 'excise revenue' and all amounts due

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

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 … came into operation from 6-11-1950. The petitioner's case is that he has been dealing with Sikkim before 6-11-1950. Section 12 of the Bengal Excise Act provides that--'No intoxicant exceeding such quantity as the Provincial Government may prescribe … the decision of Kanai Lal Sethi v. Collector of Land Customs, Calcutta, 60 Cal WN 1042 (F). This is a decision of a Division Bench

Debendra Bandhu Lahiri Vs. the State of West Bengal and ors.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Article 226; ; Bengal Excise Act, 1909 - Sections 8 and 42; ;Code of Civil Procedure (CPC)

Reported in : AIR1952Cal808

convenient here to notice the relevant provisions of the Act and the Rules. The relevant Act is the Bengal Excise Act, 1909, being Bengal Act V [5] of 1909. Under section 2, sub-s. (5) a 'Collector' has been defined as … in the manner of a judicial proceeding cannot but be called a quasi-judicial proceeding. Reference is made to section 60 which is as follows:'Every proceeding under this Act before a Collector or before any officer of such rank

The Commnr of Income Tax, West Bengal Iii Vs. Varas International (P) ...

Court : Supreme Court of India

Subject : Direct TaxationLimitation

Acts : Karnataka Excise Act, 1965 - Sections 17 and 24; Income Tax Act, 1961 - Sections 43B and 256(1); Finance Act, 1988; West Bengal Excise Act, 1909 - Sections 2(10); West Bengal (Manufacture of Country Spirit in Labelled and Capsuled Bottles) Rules, 1979 - Rule 6; Excise Rules - Rules 2 and 6; Income Tax Law; State Excise Law

Reported in : (2006)204CTR(SC)120; [2006]284ITR80(SC)

and in the circumstances of the case and on a correct interpretation of Section 2(10) of the West Bengal Excise Act, 1909 by applying the principles of 'Ejusdem Generis' the Tribunal was justified in law in holding that the privileged

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 … for the previous additionally renew due to year other reasons year cartel1998-1999 3211 3709 68 68521999-2000 6852 742 6017 932000-2001 6017 731 241 65072001-2002 6507 615 59 7056 72002-2003 7056 802 231 7609 182003-2004 7609 481 7118

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 … Penal Code refers indiscriminately to offenders being punishable and offences being punishable. For example see Sections 59 and 60 for the former expression and Sections 62 and 64 for the latter. The words 'offence punishable' are a

Commissioner of Police Vs. Lakshmi Chand Gupta

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 14, 19 and 226; ;Calcutta Police Act, 1866 - Section 39

Reported in : AIR1962Cal556,66CWN487

or places of public resort and entertainment as aforesaid for which no licence as is specified in the Bengal Excise Act, 1909 is required upon such conditions, to be inserted in every such license, as he, with the sanction of … a decision as to whether the Commissioner of Police had exercised his discretion properly in refusing the licences.11. Section 39 of the Calcutta Police Act is in these words:'The Commissioner of Police may, at his discretion, from

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 … that-with all respect to my learned brother-I disagree with the reasoning which appears at the bottom of p. 603 and the top of p. 604 of the report as contained in the sentence:On principle also the position

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 … carried out only to make the alcohol sufficiently disagreeable for human consumption to avoid its misuse. ENA and 60 Paras 52, 54, Synthetics (supra). Page 31 of 123 PART B rectified spirit may therefore be for human