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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 … The rule has been discharged and the sentence affirmed, though the conviction has been altered to one under Section 61 of the Bengal Excise Act, namely, the offence of attempting to import cocaine in Contravention of the law

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. … offence of attempting to import cocaine in contravention of the Bengal Excise Act, and to be punished under Section 61 read with Section 46 Clause (a) and Section 2 Clause (12). We convict him accordingly and set aside

In Re: Santibala Chatterjee

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 30 to 35, 85 and 86; ;Bengal Excise Rules - Rules 61, 61(1)(2), 61(1), 61(2) and 62; ;Constitution of India - Article 227

Reported in : (1987)0CALLT647(HC),92CWN337

presuming the approval of the existing site in the face of the provisions of Section 37 of the Bengal Excise Act, 1909. Every licence remains in operation for the period for which it is permitted to be operative and renewal … shifting of the site of the shop. Sections 30 to 35 of the Bengal Excise Act and Rules 61 and 62 of the Bengal Excise Rules framed under Section 85 of the Act require consideration for disposal

AmIn Shariff Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : AIR1934Cal580,150Ind.Cas.561

1909). In Tura Sardar v. Emperor AIR 1980 Cal 710, which was a case under Sections 46 and 61, Bengal Excise Act (5 of 1909), a confession made to an Excise Inspector and an Excise Sub-Inspector was … 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 … Rules.2. The first notification of December 7, 1961, has been issued by the Chief Commissioner of Delhi under Section 3 (14) of the Punjab Excise Act, 1914 (Punjab Act I of 1914), as in force in the … meaning meets a change because of Chief Commissioner's Notification No. F. 10-i(27)/ 61, F in (E)(i) of December 7, 1961, which notification, made under Section

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 … a Collector shall be deemed to be 'judicial proceedings' within the meaning of section 228, Penal Code.'15. Under section 61, even attempts to commit an offence under the Act are punishable as under the Penal Code.16. In my

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 … be charged is a legislative function; See Corpus Juris, edited by W Mack and W. B. Hale Vol. LXI (1933) Article 673 pp. 551-2. The legislature cannot delegate its powers to fix the tax rate; See Corpus

Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(1), 35(1), 37(1), 43B and 43B(1); Rajasthan Excise Act, 1950; Excise Rules, 1956 - Rule 69; Income Tax Rules, 1962 - Rule 7

Reported in : (2004)186CTR(Raj)1; [2004]268ITR305(Raj)

(P) Ltd. : [1997]225ITR831(Cal) . The Calcutta High Court has held that bottling fee chargeable under the West Bengal Excise Act, 1909 r/w Rules 2 and 6 of the West Bengal (Manufacture of Country Spirit in Labelled and Capsuled Bottles) … be treated as actual payment and accordingly, the deduction in respect of the same cannot be denied under Section 43B of the IT Act, 1961 ?(2) Whether, on the facts and in the circumstances of the case, … the case, the Tribunal was justified in deleting the addition of Rs. 61,412 made by the AO on account of disallowance of landscaping expenses not

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

ifb Agro Industries Ltd. and ors. Vs. the Excise Commissioner and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Section 22 and 22(1); ;Motor Vehicles Act; ;Land Acquisition Act - Sections 4 and 6; ;Constitution of India - Articles 12, 14, 32, 47, 166, 166(3) and 226; ; West Bengal Business Rules - Rules 19 and 20

Reported in : 2007(1)CHN473

grant of exclusive privilege-area of manufacture and sale of the country-liquor as provided in Section 22 of the Bengal Excise Act, 1909 was the dispute involved before the Principal Secretary. According to said provision, the State Government may grant to … except T.T. Road C.S. shop of Khardah P.S.11. M/s. IFB Agro Industries i) In Hooghly District: within Ltd. 61, K.M. Bhattacharyya the jurisdiction of P.S. of Street, Serampore, Hooghly Serampore, Uttarpara, Chanditala, Dankuni, Haripal (C.S. shop only