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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 purpose of Section 156, Criminal P. C. 1898, the area to which an Excise Officer empowered Under Section 73(2) is appointed shall be deemed to be a police station and such officer shall be deemed to be

N.J. Nayadu and Co. and ors. Vs. Administrator of the City of Nagpur a ...

Court : Mumbai

Subject : ConstitutionOther Taxes

Acts : City of Nagpur Corporation Act, 1948 - Sections 114, 114(1), 114(2), 114(3), 115 and 144; Nagpur Municipal Corporation Theatre Tax Rules - Rule 3; Constitution of India - Articles 19(1), 245 and 276; Punjab General Sales Tax Act, 1948 - Sections 5; Calcutta Municipal Act, 1951 - Sections 229, 548 and 548(2); Indian Tariff Act, 1934 - Sections 4, 8 and 9; Sugar Industry (Protection) Act, 1932 - Sections 4; Salt (Additional Import Duty) Act, 1939 - Sections 4; Bengal Excise Act, 1909 - Sections 27; Mathches (Excise Duty) Act, 1934 - Sections 3(2) and 4; ;Madras Commercial Crops Markets Act, 1933 - Sections 11(1) and 12; Bombay Municipal Boroughs Act, 1925 - Sections 73; Bombay Municipal Corporation Act, 1888 - Sections 169; Delhi Municipal Corporation Act, 1957 - Sections 113(2), 11

Reported in : AIR1970Bom59; (1969)71BOMLR253; ILR1970Bom68; 1969MhLJ234

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 … challenge to the power of the municipal authorities to impose a tax on professions, trades, callings and employments. Section 73 of the Bombay Municipal Boroughs Act, 1925. which empowered the municipal borough to levy a profession tax was

Ruttonjee and Company Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 8(1), 8(3), 13, 15(2), 85 and 86; ;Bengal Excise Rules - Rules 44A, 58, 62, 73, 87, 87(3) and 209; ;Constitution of India - Article 226

Reported in : AIR1967Cal450

partners of the firm in its Board of Directors.2. The brewery license under the Rules framed under the Bengal Excise Act, 1909 (hereinafter referred to as the 'Act'), was eventually granted for the period from the 2nd August, 1965 to … in Rule 62 and the same procedure as is prescribed in Rules 73 et seq., read with Sections 30-35 of the Act have to be … company with effect from June or July, 1965, by reason of an alleged contravention of the provisions of Section 295 of the Companies Act, 1956. The validity of the appointment of Shri Thakur is, however, questioned in

Khalek Shaik Vs. State of West Bengal

Court : Kolkata

Subject : CriminalExcise

Acts : Bengal Excise Act, 1909 - Sections 46, 46A, 73, 73(2), 74, 74(4) and 81(1); ;Code of Criminal Procedure (CrPC) , 1973 - Sections 2, 41, 41(1), 55, 100, 160 to 171, 173, 190 and 244 to 247

Reported in : 2006(1)CHN483

passed by the Id. Judicial Magistrate 1st Court, Diamond Harbour in Case No. C.80/96 under Section 46A(e)(ii) of Bengal Excise Act.2. The miniaturized version of the prosecution is that on 17.01.96 at about 10.30 a.m. the present petitioner was … contraband article from the possession of the accused.8. As regards the second contention above, under Sub-section (2) of Section 73 of the Act an Excise Officer, specially empowered by the Government, may investigate any offence. The Excise Officer

ibrahim Ahmed Vs. Emperor

Court : Kolkata

Subject : Excise

Reported in : AIR1931Cal350

of such arrest or seizure. On the other hand the Bengal Excise Act 5 of 1909 goes further. Section 73 prescribes that certain excise officers may investigate offences. This must be read with B. 35, Vol. 1, p. … S.K. Ghose, J.1. The appellant has been convicted under Section 46 (A), Bengal Excise Act and under Section 9 (c), Opium Act and has been sentenced under the latter section, to undergo rigorous

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 … 71 See submissions of Mr Tushar Mehta, learned SG. 72 See submissions of V Giri, counsel for petitioner 73 See Vam Organic (II) 74 See submissions of Mr Dwivedi and Mr Datar senior counsel Page 44 of

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

S. Fernandez Vs. the State

Court : Kolkata

Subject : Criminal

Acts : Evidence Act, 1872 - Section 25; ;Dangerous Drugs Act, 1930 - Section 23; ;Sea Customs Act, 1878 - Section 169; ;Bengal Excise Act

Reported in : AIR1953Cal219,57CWN107

Customs officer whereas a police officer enjoys such powers and under Sections 73 and 74 of the Bengal Excise Act (Bengal Act 5 of 1909) … which was a Full Bench decision of this Court on the point whether an Excise Officer under the Bengal Excise Act (Bengal Act V of 1909) was a police officer. As observed by Mukerji J. in that case the … J. 1. This appeal has been preferred by S. Fernandez 'alias' Salvador Fernandez who has been convicted under Section 13 read with Section 20, Dangerous Drugs Act in connection with the seizure of a certain quantity of

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 … utensil etc. in respect of which the alleged offence has been or is likely to be committed. 39. Section 73 empowers the Collector or any Sub-Divisional Magistrate or Magistrate of the first class to arrest of direct the

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) … any legislative sanction by exercise of executive power of State under Article 73 by the Union or Article 162 by the State. Under Article 366(28) … 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,