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Mahendra Shivlal Gandhi and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Finance (Sales Tax) Act, 1941 - Section 11; ;Partnership Act, 1932 - Section 69; ;West Bengal Excise (Selection of New Cites and Grant of Licence for Retail of Spirit, etc.) Rules, 1993 - Rule 12; ;Bengal Excise Act, 1909 - Section 65; ;Income Tax Act, 1961 - Sections 44B and 143(1)

Reported in : 2005(3)CHN11

refusing to grant any order staying the operation of an order passed by the appellate authority under the Bengal Excise Act, 1909. The learned Judge instead of granting any stay directed the matter to be heard upon affidavits.2. Before this … inasmuch as the said Partnership Firm is not a registered one. Therefore, in view of the bar under Section 69 of the Partnership Act, 1932, such a civil suit is not maintainable.30. The learned Counsel also submitted that

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 … How to Cook with Them (2000) 68 See FB Wright, Distillation of Alcohol and De-Naturing (2nd ed. 1907) 69 See KA Jacques, TP Lyons, DR Kelsall (ed), The Alcohol Textbook: A reference for the beverage, fuel and

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) … foreign liquor, which is determined under Rajasthan Excise Act, 1950, and Rule 69 of the Rajasthan Excise Rules, 1962, is payable by the respondent-assessee as … 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,

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 … the case or not was neither raised nor decided. In Ah Foong Chinaman v. Emperor AIE 1919 Cal 696, which also was a case Under Section 9, Opium Act (l of 1878), a confession made by the

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, … definitely expressed nearly twenty years ago. (Collected Works of Mahatma Gandhi Vol. 69 P. 83 )Sociological Journey to interpretative Destination.39. This long excursion may justly

Raja Ram Jaiswal Vs. State of Bihar

Court : Supreme Court of India

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(8), 7, 47, 68, 69, 70, 71, 72, 73, 77, 78, 78(3), 80, 82, 95 and 96; Code of Criminal Procedure (CrPC), 1898 - Sections 156 and 162; Indian Evidence Act, 1872 - Sections 25

Reported in : AIR1964SC828; 1964CriLJ705; [1964]2SCR752

Excise Officer acting under the Bengal Excise Act (Bengal Act V of 1909) observed that during arguments a much broader question had been submitted for … officer within the meaning of section 25 of the Indian Evidence Act ?' That case arose under the Bengal Excise Act and Mukerji J. who delivered the leading judgment, after pointing out that the powers of an Excise Officer … on payment to the Collector such Excise Officer of a sum of money not exceeding Rs. 500/-. 37. Section 69 empowers the Excise Commissioner, Collector or any Excise Officer not below such rank as the State Government may,

Trade Links Private Limited and anr. Vs. Collector of Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909; ;Bengal Excise Rules - Rule 225; ;Excise (Foreign Liquor Licence Fee) Rules, 1941 - Rules 3, 3A, 3B, 4, 4A and 6A

Reported in : (1991)1CALLT171(HC),1991LC191(Calcutta)

and other consequential reliefs by way of restraining the respondents from levying and/or collecting and duty under the Bengal Excise Act, 1909 on the stock of T.M.F.I. and Beer.2. It is stated in detail that the petitioner No. 1 Company … 28, however, is subject to any rules that may be made by the Board of Revenue, Bihar, under Section 90, CL (12). The State of Bihar seeks to justify the levy of the enhanced duty on the

Trade Links Pvt. Ltd. Vs. Collector of Central Excise

Court : Kolkata

Subject : Excise

Acts : Companies Act, 1956; ;Bengal Excise Act, 1909; ;Excise (Foreign Liquor Licence Fee) Rules, 1941 - Rules 3, 3A, 4, 4A, 6A, 28, 90, 147 and 225

Reported in : 1993(65)ELT484(Cal)

and other consequential reliefs by way of restraining the respondents from levying and/or collecting any duty under the Bengal Excise Act, 1909 on the stock of I.M.F.L. and Beer. It is stated in detail that the petitioner No. 1 company … 28, however, is subject to any rules that may be made by the Board of Revenue, Bihar, under Section 90, Clause (12). The State of Bihar seeks to justify the levy of the enhanced duty on the