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Sep 30 2005

Baba Loknath Enterprises and anr. and Ashirbad and anr. Vs. State of W ...

Court : Kolkata

Decided on : Sep-30-2005

Subject : Excise

Acts : Bengal Excise Act, 1909 - Section 8; ;Manufacture of Liquor and Capsule Bottle and Country Spirit and Sale by Wholesale) Rules, 1998 - Rules 5(1), 9 and 10

Reported in : 2006(4)CHN371

Enterprises preferred an appeal before the Excise Commissioner in accordance with the provisions of Section 8 of the Bengal Excise Act, 1909.5. The Excise Commissioner set aside the order of Collector was also pleased to set aside the settlement

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Apr 17 1957

Sri Kalidas Chakravarti Vs. State of West Bengal Through the Secretary ...

Court : Kolkata

Decided on : Apr-17-1957

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 8, 8(2), 8(3), 30 to 34, 35 and 85; ;Bengal Excise Rules - Rule 3

Reported in : AIR1958Cal241

Dr. Gupta is that the power of revision conferred on the Provincial Government by Section 8(3) of the Bengal Excise Act, 1909 is controlled by and is subject to the provisions of Section 35 of the Act and any order

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Jul 17 1987

In Re: Santibala Chatterjee

Court : Kolkata

Decided on : Jul-17-1987

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 30 to 35, 85 and 86; ;Bengal Excise Rules - Rules 61, 61(1)(2), 61(1), 61(2) and 62; ;Constitution of India - Article 227

Reported in : (1987)0CALLT647(HC),92CWN337

presuming the approval of the existing site in the face of the provisions of Section 37 of the Bengal Excise Act, 1909. Every licence remains in operation for the period for which it is permitted to be operative and renewal … of the Bengal Excise Act and Rules 61 and 62 of the Bengal Excise Rules framed under Section 85 of the Act require consideration for disposal of the aforesaid point. The said Sections and Rules embody provisions

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Sep 27 2006

Hotel Silver Line and anr. Vs. Commissioner of Police and ors.

Court : Kolkata

Decided on : Sep-27-2006

Subject : Excise

Acts : Calcutta Police Act, 1866 - Sections 19, 36 and 37; ;Bengal Excise Act, 1909 - Sections 30, 30(1), 31, 36, 37 and 37A; ;West Bengal Excise (Selection of New Sites and Grant of License for Retail Sale of Liquor and Certain Other Intoxicants) Rules, 2003 - Rules 2(1), 4, 5, 8, 9 and 9(1)

Reported in : AIR2007Cal44,2006(4)CHN694,1(2007)CLT682

usurp the power of the excise authorities to grant temporary bar licence conferred by the provisions of the Bengal Excise Act, 1909 (for short 'Excise Act') and rules framed thereunder.7. Before dealing with the provisions under the Excise Act and … supplied)9. In order to appreciate the points canvassed and the issues raised, it is pertinent to refer to Sections 30, 36 and 37 of the Excise Act. Section 30 is as under:30(1) The State Government may, subject … No. 2 has changed the date of temporary bar as 9.6.2006 to 8.7.2006 and time as 5.30 p.m. to 11.30 p.m. It was categorically mentioned

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Mar 16 1970

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

Court : Kolkata

Decided on : Mar-16-1970

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 … 26th February, 1906. The learned Judge came to the conclusion that the expression 'control' under Sub-section (1) of Section 8, introduced by the Bengal Excise (Amendment) Act, 1965 cannot authorise the State Government to interfere with thelicensing power

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Jan 15 1952

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

Court : Kolkata

Decided on : Jan-15-1952

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 … all or any of the penalties prescribed by the law or rule in force for the time being.Section 8 of the Act lays down the procedure for control, appeal and revision in proceedings under the Act. It

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Dec 09 1960

Kishan Chand Arora Vs. Commissioner of Police, Calcutta

Court : Supreme Court of India

Decided on : Dec-09-1960

Subject : Constitution

Acts : Calcutta Police Act, 1866 - Sections 3, 39 and 40; Bengal Excise Act, 1909; Indian Criminal Law Amendment Act, 1908 - Sections 15(2); Ajmer Tenancy and Land Records Act, 1950 - Sections 112; Ajmer Government Wards Regulation, 1888 - Sections 7; Indian Bar Councils Act - Sections 8 and 9(1); ;Cotton Textile (Control of Movement) Order, 1948; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Iron and Steel (Control of Production and Distribution) Order, 1941; Bihar Mica Act, 1948 - Sections 25(1); Motor Vehicles Act, 1939 - Sections 47 and 48(3); Constitution of India - Articles 19, 19(1), 19(4), 19(6), 32 and 226

Reported in : AIR1961SC705; [1961]3SCR135

or places of public resort and entertainment as aforesaid for which no licence as is specified in the Bengal Excise Act, 1909, is required upon such conditions, to be inserted in every such licence, as he, with the sanction of … the name of Bhowmick was to expire. It was only on August 8, 1955, that an application for licence was made by the petitioner on … right to practise any profession or to carry on any occupation, trade or business contained in Art. 19(1)(g). Section 39 is in these terms :- 'The Commissioner of Police, may, at his discretion, from time to time,

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Jan 08 2008

Smt. Mala Banerjee Vs. the State of West Bengal and ors.

Court : Kolkata

Decided on : Jan-08-2008

Subject : Commercial

Acts : Bengal Excise Act, 1909 - Sections 2, 30, 85 and 86; ;NISI Rules, 1993 - Rule 8(1); ;NISI Rules, 2003; ;Constitution of India - Articles 12, 14, 19(1), 21, 32, 36 to 51, 38(2) and 226

Reported in : 2008(1)CHN979

where such people needs to congregate particularly like educational institutions etc. and accordingly, under Section 85 of the Bengal Excise Act, 1909, the State Government had in the past promulgated the Rules from time to time which carry strict stipulations … in the areas where such people needs to congregate particularly like educational institutions etc. and accordingly, under Section 85 of the Bengal Excise Act, 1909, the State Government had in the past promulgated the Rules from time

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Jan 21 1975

Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.

Court : Supreme Court of India

Decided on : Jan-21-1975

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(9), 5, 8, 16, 17, 20, 20(1), 20(2), 24, 24(4), 26, 27, 27(2), 34, 34(1), 35(2), 36, 43, 56, 58, 59, 60 and 60(1); Bombay Prohibition Act, 1949; Cochin Abkari Act; Bombay Lotteries and Prize Competition Control and Tax Act, 1948; Punjab Liquor Licence Rules, 1956 - Rules 1, 11, 12, 23, 24, 27A, 28, 30, 31, 35, 36, 36 (23-A), 59 and 103(1); Punjab Liquor Licence (First Amendment) Rules, 1968 - Rule 27-A; Prohibition and Excise Laws; Federal law; Constitution of India - Articles 14, 19, 19(1), 19(6), 47, 132(1), 133(1), 226, 298 and 301; Ajmer Excise Regulation - Regulation 1915; Bombay Abkari Act, 1878; Bengal Excise Act, 1909; Madras Abkari Act, 1886; Eastern Bensal and Assam Excise Act, 1910; Bihar and Orissa Excise Act, 1915 - Sections 2

Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254; MANU/SC/0321/1975

[1973]1SCR533 , a Constitution Bench of this Court had to consider the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … to regulate the maximum or minimum quantity of any intoxicant which may be sold by retail or wholesale. Section 8 (a) vests the general superintendence and administration of all matters relating to excise in the Financial Commissioner, subject

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Jun 11 1968

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

Court : Mumbai

Decided on : Jun-11-1968

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 … Calcutta had fixed a fee at the rate of Rs. 400/- per show for small cinemas and Rs. 800/- per show for bigger cinemas. By a subsequent resolution, the Corporation increased this fee to Rs. 6000/-for smaller

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