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Superintendent and Remembrancer of Legal Affairs to Government of West ...

Court : Supreme Court of India

Subject : ExciseCriminal

Acts : Bengal Excise Act, 1909 - Sections 63, 63(2) and 64(1); Indian Penal Code (IPC) - Sections 302

Reported in : AIR1979SC1029; 1979CriLJ897; 1979CENCUS505D; 1988(1)SCALE964; (1979)4SCC85; [1979]3SCR472; 1979(11)LC823(SC)

by the Magistrate, First Class, Alipore, District 24-Parganas, in respect of a charge under Section 46(a) of the Bengal Excise Act, 1909 (hereinafter referred to as the Act).3. On the night of July 29, 1963, at about 7.30 p.m., the … is that the words 'shall be liable to confiscation' occurring in Section 63(1) read with Sub-section (1) of Section 64, make it obligatory on the Magistrate in the event of the conditions laid down in these provisions being

State of Karnataka and ors. Vs. Saveen Kumar Shetty

Court : Supreme Court of India

Subject : Commercial

Acts : Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 - Rules 5(6), 9, 10, 11, 11(7), 12, 13, 13(1), 13(2), 16, 16(1), 17, 17(1), 18, 18(1) and 20; Sea Customs Act, 1878 - Sections 52A and 167(12A); Madhya Bharat (Amendment) Act - Sections 11; Bengal Excise Act, 1909 - Sections 63 and 64

Reported in : AIR2002SC1248; 2002(80)ECC255; JT2002(2)SC474; 2002(2)SCALE430; (2002)3SCC426; [2002]2SCR49

a penalty. Where, however, the option is given like in Abani Maity's case under Section 64 of the Bengal Excise Act, 1909, either to order confiscation or give the owner of the vehicle an option to pay fine in lieu

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

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 … trust. Though the plaintiff witness has stated in answer to question No. 64 in her cross-examination that she used to bear the expenses of shebapuja, … 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

Deb Kumar Adak Vs. State of West Bengal

Court : Kolkata

Subject : CriminalExcise

Acts : Bengal Excise Act, 1909 - Section 65(1); ;Code of Criminal Procedure (CrPC) - Section 482

Reported in : (1992)1CALLT332(HC)

such it cannot be said that the case has been lodged before the Magistrate.4. Section 63 of the Bengal Excise Act, 1909 enumerates of what things are liable to confiscation. The proviso to Section 63, however, restricts the operation of … offence is required to bring the owner of the vehicle, conveyance etc. within the mischief of Section 63. Section 64 contemplates a case when the Collector or Excise Officer has not exercised his discretion Under Section 65(1)(b) when

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

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 … Bengal General Clauses Act, which provides inter alia that in the absence of express provision to the contrary Section 64 of the Indian Penal Code 'shall apply' to all tines imposed under any Bengal Act. Section 64 of

Priya Nath Bishoi and anr. Vs. Emperor

Court : Kolkata

Subject : CriminalExcise

Reported in : 14Ind.Cas.607

therefore, think that the conviction is right upon both the grounds and that the Rule must be discharged. Bengal Excise Act (V B.C. of 1909), Sections 46, 64, 36 - Criminal Procedure Code (Act V of 1898), Section 239--Trial--Misjoinder--Trial

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 … II does not include all classes of alcoholic liquids. The use of the phrase ‘that is to say’ 64 (2002) 9 SCC232 Page 37 of 123 PART B occurring in Entry 8 of List II only refers

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