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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 … annexed to the license as one of its many terms & conditions. I need hardly add that by Section 89 of the Bengal Excise Act these fees and all kinds of excise revenue go to the general fund

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) … 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,

Rahipada Saha Vs. the State of West Bengal and ors.

Court : Kolkata

Subject : Commercial

Acts : Bengal Excise Rules - Rule 209; ;Constitution of India - Article 226

Reported in : (1989)1CALLT191(HC)

support the case of the respondents by drawing the attention of the Court to Section 37 of the Bengal Excise Act, 1909; 4. Having anxiously considered the claim of the respective parties this court does hot appreciate legal consequence of

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 … Bengal, Calcutta Law Times 1989(1) HC 191 and In Re: Kedarnath Prasad 89 CWN 779. The cases relied on by the defendant relating to this … and marked 'Exhibit 5' runs contrary to law, being hit by the rule against perpetuity, as contained in Section 14 of the Transfer of Property Act, 1882. It is also the case of the plaintiffs that exclusion

Brijkishore Singh and ors. Vs. Sm. Nazuk Bai and ors.

Court : Kolkata

Subject : FamilyProperty

Reported in : AIR1948Cal19

which is an yearly one generally issued by the Collector under the Bengal Excise Act (5 V of 1909) and the license 13 a personal one (Sections 19 to 23, Bengal Excise Act) and the person holding … carried on by Hari Singh after Dhan Singh's death on the strength of a license issued under the Bengal Excise Act by the Collector to him personally.10. IV. In his will Dhan Sing enjoined his executors to keep intact … discretion to the Collector to issue a license in his favour. Those Sections of the Excise Act define the relation of the license-holder vis a … Singh alone preferred and appeal to this Court, being First Appeal No. 89 of 1938. In that appeal Hari Singh was by consent of parties

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 … specification operates more or less as a definition clause. Second, the phrase is used to specify the scope 89 Seventh Schedule to the Constitution of India; Entry 71 to List I, Entry 5 to List II, Entry

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 … shall apply accordingly, subject to any restrictions or modifications prescribed by the State Government by rule made under section 89, clause (o). (2) Subject to any restrictions prescribed by the State Government a Collector or an Excise Officer

The Bank of Upper India Vs. the Administrator-general of Bengal

Court : Kolkata

Subject : Land Acquisition

Reported in : 47Ind.Cas.529

2nd September 1915 in connection with the claim of the Administrator-General of Bengal for the refund of a certain sum by the Punjab Government, which … stock and other moveable properties of the distillery at different places were executed under Section 34 of the Excise Act and Section 70 of the Punjab Land Revenue Act. These attachments were issued on the 30th September 1913 … of, effect of--Civil Procedure Code (Act V of 1908), Order XX, Rule 13(2)--Presidency Towns Insolvency Act (III of 1909), Section 49. - … Ch. D. 469 at p. 481 : 48 L.J. Ch. 147 : 89 L.T. 53 : 26 W.R. 885 that whenever the right of the

In Re: Ambujam Ammal

Court : Chennai

Subject : Criminal

Acts : Madras Suppression of Immoral Traffic Act, 1930 - Sections 4 and 5(1); Evidence Act, 1872 - Sections 133; Code of Criminal Procedure (CrPC) , 1898 - Sections 337

Reported in : AIR1954Mad326; (1953)IIMLJ50

the life of a prostitute does not amount to abetment of the offence under Section 6(1) of the Bengal Act: -- 'Padmamani Dasee v. Emperor' : AIR1932Cal457 . In this case we have no tangible or satisfactory … sharply differed from in -- Emperor v. Chatutbhuj Sahu', 38 Cal 96 (Z 19). In that case an Excise Deputy Collector deputed 'B' to purchase cocaine from the accused and B purchased it with' money supplied by … v. Downing',- 4 Gray 29 (Z28); -- 'Commonwealth v. Baker', 155 Mass 89 (Z29); -- 'State v. Baden', 37 Minn 212 (Z30); -- 'People v.