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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 … that the specific provisions of Sections 13 and 15(2) read with Rule 87 framed in exercise of the power under Section 86, which deal with

Ruttonjee and Company Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Sections 8(1), 8(3), 13, 15(2), 85 and 86; ;Bengal Excise Rules - Rules 44A, 58, 62, 73, 87, 87(3) and 209; ;Constitution of India - Article 226

Reported in : AIR1967Cal450

partners of the firm in its Board of Directors.2. The brewery license under the Rules framed under the Bengal Excise Act, 1909 (hereinafter referred to as the 'Act'), was eventually granted for the period from the 2nd August, 1965 to … apply for a brewery licence, is a statutory right conferred by Rule 87 (8) of the Rules framed by the Government in exercise of its … company with effect from June or July, 1965, by reason of an alleged contravention of the provisions of Section 295 of the Companies Act, 1956. The validity of the appointment of Shri Thakur is, however, questioned in

Calcutta Country Spirit Opium and Drug Association Ltd. Vs. State of W ...

Court : Kolkata

Subject : Sales TaxConstitution

Reported in : [1974]34STC161(Cal)

the two points as aforesaid raised by the petitioners. Drawing my attention to the different provisions of the Bengal Excise Act, 1909, Rules, Regulations and Orders made thereunder, Mr. Bose has contended that a sale effected by a licensed retail … Sales Tax Act), sale of country spirit was exempted from the incidence of such taxation by virtue of Section 6(1) read with entry 25, column 1, Schedule I, of the Act. But the West Bengal Legislature passed … and Salar Jung Sugar Mills v. State of Mysore A.I.R. 1972 S.C. 87. Mr. Sengupta, on the other hand, has relied on the latter group

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 … liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors”. (emphasis supplied) 87 United Provinces v. Atiqa Begum, (1940) FCR110 Western India Theatres Ltd. V. Cantonment Board, Elel Hotels & Investments

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 … by human beings and not utilization in manufacturing process. The Hon'ble Supreme Court held at page 1956, para 87 as follows: On an analysis of the aforesaid decisions and practice, we are clearly of the opinion that

Kajal Goswami and ors. Vs. State of West Bengal

Court : Kolkata

Subject : Excise

Reported in : 1987(12)ECC119

Lilamoy Ghosh, J.1. In a case under Section 46A of the Bengal Excise Act, 1909, the learned S.D.J.M., Asansol discharged the petitioners. Against that there was a motion to the learned Sessions Judge. … the revisional application is allowed. The order of the learned Sessions Judge dated 20-9-1980 in Criminal Motion No. 87 of 1980 is set aside and the order of the Sub-divisional Judicial Magistrate, Asansol is restored. The rule

Mahendra Shivlal Gandhi and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Finance (Sales Tax) Act, 1941 - Section 11; ;Partnership Act, 1932 - Section 69; ;West Bengal Excise (Selection of New Cites and Grant of Licence for Retail of Spirit, etc.) Rules, 1993 - Rule 12; ;Bengal Excise Act, 1909 - Section 65; ;Income Tax Act, 1961 - Sections 44B and 143(1)

Reported in : 2005(3)CHN11

refusing to grant any order staying the operation of an order passed by the appellate authority under the Bengal Excise Act, 1909. The learned Judge instead of granting any stay directed the matter to be heard upon affidavits.2. Before this … said Challan was signed on behalf of the said Firm by one of its partners.(g) Intimation given under Section 143(1)(a) of the Income-tax Act, 1961 to the Income-tax Department, West Bengal, which shows that the status of

Abdul Rahman and ors. Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : AIR1935Cal316,165Ind.Cas.497

I should refer in detail to the various sections of the Opium Act of 1878 or to the Bengal Excise Act of 1909 (Bengal Act 5 of 1909) in order to show that long prior to the year 1930 … first class, at Alipore. In all forty six persons were tried before that Magistrate upon a charge under Section 120-13, I.P. C, read with Section 9, Opium Act, (Act 1 of 1878), Sections 13, 14-A and 19, … of the conspiracy at p. 8 of the print says: If Exs. 87/8, 106, 88/9, 87/47, 105/5, 102/24 C are significant of smuggling transactions at

Ganesh Chandra Sikdar and anr. Vs. Emperor

Court : Kolkata

Subject : Education

Reported in : 40Ind.Cas.740

a liquid substance spoken of as Mrita Sanjivani Sudha and have been sentenced under Section 46(a) of the Bengal Excise Act V of 1909 each to pay a fine of Rs. 200 or in default to undergo six weeks' … and fermentation, volatile essential oils, water and alcohol, the proportion of alcohol ranging from 68'3 per cent, to 87 per cent. In other words, the preparation as sold or as prepared and put up for sale is

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 3A, 5, 5C, 5(3), and 5(1); Karnataka Sales Tax Rules, 1957 - Rule 6(4); Income-tax Act, 1961 - Sections 119

Reported in : ILR2002KAR4751; [2003]129STC199(Kar)

interpretation.' (Emphasis* supplied).The Supreme Court negatived the contention of the Sales Tax Department based on the decision in Bengal Iron Corporation v. Commercial Tax Officer [1993] 90 STC 47 that notwithstanding a circular to the contrary, it … the assessing authorities. We may refer to some of those decisions arising under the Income-tax Act, 1961, Central Excise Act, 1944 and sales tax laws.36.1 In K.P. Varghese v. Income-tax Officer, Ernakulam : [1981]131ITR597(SC) , the Supreme Court … Supreme Court by order dated November 17, 1982 in SLP (Civil) No. 1909 of 1980, the decision of the Andhra Pradesh High Court in Commissioner … These petitions relate to challenge to the constitutional validity and/or interpretation of Section 5C of the Act, the validity and effect of circulars dated April