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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 … Being a law relating to excise, these limited meanings are obvious. 7. In exercise of powers conferred by Section 86 of the Bengal Excise Act the Government has made the Bengal Excise (Foreign Liquor License Fee) Rules. By

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 … specific provisions of Sections 13 and 15(2) read with Rule 87 framed in exercise of the power under Section 86, which deal with the matter of a grant or renewal of a brewery licence, expressly vest the discretionary

Nirmal Sarkar Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 85 and 86; ;West Bengal Excise (Selection of New Site and Grant of License for Retail Sale of Spirit and Certain Other Intoxicants) Rules, 1993 - Rules 2, 3(1), 5(1) and 13(1); ;West Bengal Excise (Selection of Person for Grant of License at New Site for Retail Sale of Spirit and Certain other Intoxicants other than Foreign Liquor on Category of Licenses and Licenses for Denatured Spirit) Order, 2000

Reported in : 2007(2)CHN707

the Excise Department by notification was on the basis of power conferred by Sections 85 and 86 of Bengal Excise Act, 1909 read with Sub-rule (1) of Rule 13 of 'the 1993 Rules'. He further pointed out that 'the 1993 … to the notification dated 4.2.2000 which runs as follows:In exercise of the powers conferred by Section 85, and Section 86 of the Bengal Excise Act, 1909 (Ben. Act V of 1909) read with Sub-rule (1) of Rule 13

Prabir Kumar Chatterjee Vs. the State of West Bengal and ors.

Court : Kolkata

Subject : Commercial

Acts : Constitution of India - Article 226; ;Bengal Excise Act, 1909 - Sections 1(C), 42 and 86

Reported in : (1995)2CALLT332(HC)

competent authority under the provisions of Rule 209 of the Consolidated Rules framed under Section 86 of the Bengal Excise Act, 1909, and the Circular Notification made thereunder. His place of business has been delineated at village Sunderchack within Kulti

Sangita Jalan Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 30, 31, 36, 37, 37A, 85(3) and 86; ;Calcutta Municipal Corporation Act - Section 399; ;West Begnal School Service Commission Act, 1997; ;West Bengal Excise (Selection of New Site and Grant of Licence for Retail Sale of Liquor and Certain Other Intoxicants) Rules, 2003 - Rule 8 and 8(1); ;Bihar Legislative Council Members (Disqualification on Ground of Detection) Rules, 1994

Reported in : 2006(1)CHN644

(3) of Section 85 and Section 86 read with Sections 30, 31, 36, 37 and 37A of the Bengal Excise Act, 1909 (Ben, Act V of 1909), the Governor is pleased hereby to make, with immediate effect, the following amendment

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

In Re: Santibala Chatterjee

Court : Kolkata

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

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 … the action withdrawing the licence. Rule 164A was held to be intra vires and within the terms of Section 86 of the Act.5. In this Court the principal contention raised by Shri A. K. Sen, on behalf of

Kidderpore Wine Stores and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 37, 42(1) and 86; ;Bengal Excise Rules - Rule 14(1); ;Consolidated Rules - Rule 155

thus:In pursuance of the order passed by the learned Excise Commissioner, West Bengal on 24.10.2008 in connection with an Appeal before him in connection with … Marx Sarani, Kolkata-700023 with immediate effect, as per provision of Sub-section (1)(c) of Section 42 of the B.E. Act, 1909, for violation of Rule 14(1) of Excise Deptt. Notfn. No. 800-Ex dated 29.07.2003.It is further ordered that the … D.B. 226, Circular Garden Reach Road, Kolkata-700043, as per provision of Rule 155 of Consolidated Rules made under Section 86 of the B.E. Act, 1909, published through Notifn. No. 601 S.R. dated 30.03.1915, in presence of the Superintendent

Rita Shaw and ors. Vs. Dipendra Lal Shaw and anr.

Court : Kolkata

Subject : Excise

Acts : Transfer of Property Act, 1882 - Section 14; ;Indian Trusts Act - Section 6; ;Bengal Excise Act - Section 86; ;Partnership Act, 1932 - Sections 31 and 42; ;Bengal Excise Act, 1909; ;Income Tax Act - Section 185; ;Bengal Excise Rules - Rules 207, 208 and 209; ;Hindu Law

Reported in : 2006(4)CHN414

is excise license, without which this business cannot be operated, and this again, under the provisions of the Bengal Excise Act, 1909, and rules thereof, is in the nature of a personal privilege, and not a mere incidence of the … of the provisions of Rules 207 and 208 of the Bengal Excise Rules framed under the provisions of Section 86 of the Bengal Excise Act. These rules prohibit transfer of a licence for running business of liquor without