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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 … the noxious use of such preparations, i.e. their use as a substitute for alcoholic beverages.” [emphasis supplied]. Page 77 of 123 PART E of List II145 if the spirit was covered by the phrase ‘intoxicating liquor’ in

Debendra Bandhu Lahiri Vs. the State of West Bengal and ors.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Article 226; ; Bengal Excise Act, 1909 - Sections 8 and 42; ;Code of Civil Procedure (CPC)

Reported in : AIR1952Cal808

convenient here to notice the relevant provisions of the Act and the Rules. The relevant Act is the Bengal Excise Act, 1909, being Bengal Act V [5] of 1909. Under section 2, sub-s. (5) a 'Collector' has been defined as … the shop by the Superintendent to buy a bottle of country liquor which should contain 20 ozs. of 77.5 U. P. country liquor, the prescribed price being Rs. 0-l4-6p. A sum of Rs. 0-7-6p. was payable for

Pritpal Singh Rattan Singh Vs. the Chief Commissioner of Delhi and anr ...

Court : Punjab and Haryana

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(14), 5, 18, 58 and 59; Constitution of India - Articles 19(1), 47, 301, 305 and 366(10); Delhi Intoxicating Spirituous Preparations, Import Export, Transport, Possession and Sale Rules, 1952 - Rules 3, 3A, 12 and 13; Delhi Intoxicating Spirituous Preparations, Import Export, Transport, Possession and Sale (Amendment) Rules, 1961

Reported in : AIR1966P& H4

found in the Act.The statutory provision in regard to liquor in Sections 3 (14) and 4 in the Bengal Excise Act, 1909 (Bengal Act 5 of 1909), is again verbatim the same as in the Act. There is no parallel … Rules.2. The first notification of December 7, 1961, has been issued by the Chief Commissioner of Delhi under Section 3 (14) of the Punjab Excise Act, 1914 (Punjab Act I of 1914), as in force in the … State of Punjab, 1953-55 Punj L R 187 : (AIR 1953 Punj 77), the constitutional validity of the Punjab 1952 Rules was in question. The

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 … to have been assimilated to the position of excise officers of Bengal.34. The above passage occurs at p. 773 of the report and in my judgment this expression of opinion suggests the key to the problem which

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

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 … that Excise Officer not below the rank of a Sub-Inspector can exercise the power under this section. 40. Section 77 is important for our purpose and is set out in full below : (2) Any other Excise Officer

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 … Iyengar (P) Ltd., reported in 1976 (1) SCC 77, the Hon'ble Supreme Court held that, if the … 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

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

Hardwari Lal Vs. G.D. Tapase and ors.

Court : Punjab and Haryana

Subject : Constitution

Acts : Maharshi Dayanand University Act, 1975 - Sections 9; ;Maharshi Dayanand University (Amendment) Act, 1980; Rohtak University Act, 1975; University Grants Commission Act - Sections 12-A; Osmania University Act of 1959; Osmania University (Amendment) Act, 1966

Reported in : AIR1982P& H439

Bombay v. F. N. Balsara (C) (AIR 1951 SC 318) (supra); Kedar Nath Bajoria v. State of West Bengal, 1954 SCR 30 : (AIR 1953 SC 404) (I); V. M. Syed Mohammad & Co. v. State of … find that answer to the aforesaid question would solely depend on the true construction of the expression 'the excise and performance of the powers and duties of his office' occurring in clause (1) of Art. 361.115. The … system of land administration and that, therefore, he had leased out in 1909, lands, to the non-applicant tenants Nos. 4 to 31 under separate contracts. … of 1980 (hereinafter called the Ordinance) and the Maharshi Dayanand University (Amendment) Act, 1980 (Haryana Act No. 40 of 1980) (hereinafter called the Amendment Act) … on 1st of Nov., 1980, by which after Section 9 of the Maharshi Dayanand University Act, 1975, … Kindly refer to your letter No. 11/ PSGovr. 77/1116, dated the 25th Oct., 1977, regarding the Vice-Chancellorship