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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 … seizure under Section 63 of the Excise Act had reported the seizure to the Collector as enjoined under Section 76 of the Act and the investigation in that case was pending. The stage in this case is quite

State of West Bengal, Through Addl. Secy. Dept. of Excise and ors. Vs. ...

Court : Kolkata

Subject : Excise

Acts : Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 22; ;Bengal Excise Act, 1909 - Sections 8, 8(1), 8(2), 8(3), 13, 44A, 85, 85(2), 86 and 86(3); ;Bengal Excise (Amendment) Act, 1965; ;Bengal Excise Rules - Rules 58, 87, 87(3), 207, 208 and 209; ;Constitution of India - Articles 14 and 226; ;Bengal Excise (Amendment) Act, 1967

Reported in : AIR1970Cal548

of the firm decided to promote a limited company. The brewery licence under the Rules framed under the Bengal Excise Act, 1909, hereinafter referred to as the Act, was granted for the period from the 2nd August, 1965 to the … question is answered, it would be necessary to discuss the relevant provisions of the Bengal Excise Act of 1909. Section 13 of the Act provides, inter alia, that no intoxicant shall be manufactured and no distillery or brewery … Council in the case of Sabitri Thakurain v. Savi, 48 Ind Ann 76 = (ATR 1921 PC 80) it must be held that Order 41,

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 … List I and List II must be reconciled79:75. Jindal Stainless Steel v. State of Haryana, (2017) 12 SCC1[617]. 76 (1983) 4 SCC4577 Also see In re Central Provinces and Berar Act 14 of 1938, AIR1939FC178 (1983) 4

Varas International (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

(hereinafter referred to as the "Rules") issued in exercise of the powers conferred by Section 86 of the Bengal Excise Act, 1909, a fee is payable by the manufacturer of country spirit for the privilege of manufacture of the same … No. 615-Ex dated 5-5-1981 regarding imposition of fee on imported rectified spirit by them. On scrutiny of Register 76 and Profit and Loss Account maintained by them for the period from 13-2-1981 to 6-3-1987, it appears that

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

A.V. Thomas and Co. Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 37, 40 and 104 to 109; Companies (Profits) Surtax Act, 1964 - Sections 15

Reported in : [1986]159ITR431(Ker)

Brewery Co. Ltd. [1909] 5 TC 568.29. On the other hand, where taxes such as sales tax or excise duty have been paid, or liability incurred therefor, courts have held that they are not cases of application … Dutta [1946] 14 ITR 100 , the Privy Council considered the question whether the rate imposed under the Bengal Village Self-Government Act, 1919, was an allowable deduction in computing the profits of the business under Section 10 … to us by the Income-tax Appellate Tribunal, Cochin Bench ' Whether Rs. 76,777 being the surtax liability is to be allowed as a deduction in

The Bank of Upper India Vs. the Administrator-general of Bengal

Court : Kolkata

Subject : Land Acquisition

Reported in : 47Ind.Cas.529

2nd September 1915 in connection with the claim of the Administrator-General of Bengal for the refund of a certain sum by the Punjab Government, which … stock and other moveable properties of the distillery at different places were executed under Section 34 of the Excise Act and Section 70 of the Punjab Land Revenue Act. These attachments were issued on the 30th September 1913 … of, effect of--Civil Procedure Code (Act V of 1908), Order XX, Rule 13(2)--Presidency Towns Insolvency Act (III of 1909), Section 49. - … in New South Wales Taxation Commissioner v. Palmer (1907) A.C. 179 : 76 L.J.P.C. 41 : 96 L.T. 278 : 23 T.L.R. 304 : 14