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The Supdt. and Remembrancer of Legal Affairs. West Bengal on Behalf of ...

Court : Kolkata

Subject : Criminal

Reported in : 1972CriLJ544

of the Prosecutor. C. D. D. West Bengal, substantially based on an interpretation of Section 67 of the Bengal Excise Act 1909 to the effect that the Collector of Customs has got a perpetual right to keep in detention any … The application was fixed by the learned Magistrate for hearing on the date fixed namely. on the 26-4 71. It was brought to the notice of the court that the previous order passed by the learned Magistrate

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 … liquor’ ............................... 70 a. Precedent on the interpretation of ‘intoxicating liquor’: exploring FN Balsara and Southern Pharmaceuticals ................................................... 71 b. The legal import of ‘intoxicating liquor’ ................................................... 79 c. Evolution of the legislative lists on ‘intoxicating liquor’

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 … case Under Section 46, Bengal Excise Act; (5 of 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

Amar Chandra Chakraborty Vs. the Collector of Excise, Government of Tr ...

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 47 and 226; Bengal Excise Act, 1909 - Sections 22, 22(1), 42, 42(1), 43, 43(1), 43(3) and 86; Tripura Excise Rules, 1962 - Rules 22(4) and 164-A; Dangerous Drugs Act, 1930; Trade and Merchandise Marks Act, 1958; Indian Penal Code (IPC), 1860 - Sections 3; Sea Customs Act, 1878 - Sections 167; Opium Act, 1878

Reported in : AIR1972SC1863; (1972)2SCC442; [1973]1SCR533

for running a warehouse for supply of country liquor to excise vendors in the territory of Tripura. The Bengal Excise Act, 1909 (hereinafter called the Act) had been extended to that territory on August 1, 1962. The appellant's licence was … 1968 to 31st March, 1973 should be withdrawn.Now, therefore, in exercise of the powers conferred on me under Section 43 of the Bengal Excise Act, 1909, as extended to the Union Territory of Tripura, I remit a

Nashirwar and ors. Vs. State of Madhya Pradesh and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 19(1)

Reported in : AIR1975SC360; (1975)1SCC29; [1975]2SCR861

for the wholesale vend of country spirit were required to be fixed by tender-Cum-auction. Section 22 of the Bengal Excise Act 1909 conferred power on the Chief Commissioner to grant exclusive privilege of manufacturing and supplying country liquor. No grantee

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 day following the discovery of the cocaine by the Customs authorities, telegrams were sent by C. Barker, 71, Canning Street, to 'Portanigra. London and' Applebaum. Grodno' each containing a single word 'millet.' What this term means

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

the same as those of an 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 the decision of the Full Bench … 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 … may have reasonable cause to suspect any such article to be. Sections 71 and 72 provide for the Collector or any Magistrate empowered to try

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

of tax on mineral-bearing lands under Entry 49 of List II. Later in time, in State of West Bengal v. Kesoram Industries Ltd.3 1 “MMDR Act” 2 (1990) 1 SCC12[34]. 3 (2004) 10 SCC201[71]. 9 PART A … Income Tax Act 1961 on the payment of bottling fees made to the State Government under the Rajasthan Excise Act 1950. Section 43-B(a) allowed a deduction in respect of any sum payable by the assessee by way of

B. Rajarajeshwari Vs. The Presiding Officer Debts Recovery Tribunal II ...

Court : Chennai

Subject : Education

the effect of notwithstanding clause and on that aspect, few decisions are considered. (i) In State of West Bengal v. Union of India reported in [1964] 1 SCR 371, it is observed as under: "The Court must … Union of India reported in AIR 1992 SC 1981. (xxiii)In M/s.Oswal Agro Mills Ltd., v. Collector of Central Excise and others reported in 1993 Supp (3) SCC 716 = AIR 1993 SC 2288, the Apex Court held … the lawgiver. (ii) In Nairin v. University of St. Andrews reported in 1909 AC 147, the Hon'ble Apex Court held that, Unless there is any … on 28.11.2011. Thereafter, on 08.02.2012, she moved an application under the SARFAESI Act, 2002, in S.A.No.30 of 2012, before the Debts Recovery Tribunal, Madurai. An … the Bank further submitted that an application under Section 26 (2) of the Recovery of Debts Due … and others reported in 1993 Supp (3) SCC 716 = AIR 1993 SC 2288, the Apex Court

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) … has been enacted by the Parliament and by the Amendment Act No. 71 of 1956, 'fermentation industries' were included in item No. 26 in the … 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,