Advanced Search Results

Upendra Nath Biswas Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1914)ILR41Cal694

been convicted by the Fourth Presidency Magistrate of Calcutta, of offences under Sections 46 and 48 of the Bengal Excise Act, 1909, and sentenced to pay a fine of Rs. 210 under fee latter section; no separate sentence has been … fallacious, inasmuch as Sections 75 and 81 apply only to proceedings before a Collector. On the other hand, Section 84, which excludes the application of Section 191 of the Criminal Procedure Code in cases in which a 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 … purchase and sale of intoxicating liquors”. The Seventh Schedule also demarcates taxing powers related to alcohol separately. Entry 84 of List I (before it was amended by the Constitution (One Hundred and First Amendment) Act 2016) enabled

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 … sense capable of being taken by human being as such as beverage of drinks. Analyzing list I item 84 and list II item 51, the Hon'ble court held that the expressions used in the constitution has to

P.H. Avari Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 2(11), 12, 20, 27, 38 and 86; ;Bengal Excise (Foreign Liquor Licence Fee) Rules, 1942 - Rule 3; ;Bengal Excise (Foreign Liquor Licence Fee) (Amendment) Rules, 1950; ;Evidence Act, 1872 - Section 115; ;Constitution of India - Articles 9, 226, 265, 286, 299 and 367(3); ;Code of Civil Procedure (CPC) , 1908 - Section 84; ;Land Customs Act, 1924 - Sections 4 and 5

Reported in : AIR1958Cal203,62CWN278

is authorised to carryon such business under a license for the sale of foreign liquor granted under the Bengal Excise Act, 1909. The terms of license material for pur-pqses of this application are:'(I) Sri Pesi Hormusji Avari, resident of Calcutta … came into operation from 6-11-1950. The petitioner's case is that he has been dealing with Sikkim before 6-11-1950. Section 12 of the Bengal Excise Act provides that--'No intoxicant exceeding such quantity as the Provincial Government may prescribe … no breach of it. See the observations of Lord Simonds at p. 845 of the Report and Lord Normand at p. 849 of the same

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

Bengal Club Ltd. Vs. Deputy Commissioner of Police and ors.

Court : Kolkata

Subject : Criminal

Reported in : 1989CriLJ535

or places or public resort and entertainment as aforesaid for which no license as is specified in (the Bengal Excise Act, 1909) (Bengal Act V of 1909) is required upon such conditions, to be inserted in every such license, as … Notice dated 6-2-85, written by the Deputy Commissioner, (sic) being a place of public entertainment, as defined in Section 3 of the Calcutta Police Act, 1866/Calcutta Suburban Police Act, 1866, as amended by West Bengal Act XLVIII

Bengal Homeopathic Manufacturers’ Association and Anr. Vs. State of ...

Court : Kolkata

Subject : MRTP

when the Alcohol is within the premises of the manufacturer recognised as premises for manufacture of Homeopathic medicine. Bengal Excise Act, 1909 and the Rules framed thereunder deal with transport procurement and storage of Alcohol and designated premises licence under … purpose of further rectification of such a spirit and sale of a spirit so rectified”, under the special section, must be renewed annually. Such renewal will be granted by the Deputy Commissioner of Excise, Special subject to … Constitution. He has referred to the 7th Schedule List I and Entry 84 therein. He has drawn the attention of the Court to the definition

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

Amrita Lal Bose and ors. Vs. the Corporation of Calcutta

Court : Kolkata

Subject : Land Acquisition

Reported in : 42Ind.Cas.305

of the use of the expression offence punishable being used in this sense may be found in the Bengal Excise Act, 1909. Section 46 of that Act provides for the punishment of, persons and Section 56 refers to 'any offence punishable … on a subsequent occasion. I need refer only to the recent Full Bench which decided Criminal Revision No. 848 of 1916 Charu Chandra Mayumdar v. Emperor 37 Ind. Cas. 145, 21 C. W. N. 320: 25 C.

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) … distribution and sale of the liquor. Apart from relying upon entry No. 84 of List 1 of Schedule VII of the Constitution and entries No. … 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,