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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 … ................................................... 79 c. Evolution of the legislative lists on ‘intoxicating liquor’ ........................... 85 d. The harmonious interpretation ............................................................... 96 v. The correctness of the decision in Synthetics (7J) ............................ 102 vi. The impact of the decision on

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

Court : Kolkata

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

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

Court : Kolkata

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 … application. The application to be made is in a prescribed form which is Form II framed under Rules 9 and 10 of the relevant rules. From the prescribed rules it does not appear that there is any

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 … stated:--'Under Rule 3 (b) of the rules published with the Notification No. 918(A). Ex. dated 11-9-42, you are liable to pay gallonage fees amounting to

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

Court : Mumbai

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 … tax are furnished bv the Indian Tariff Act of 1934 (Act XXXII of 1934) Ss. 4, 8 and 9 empowering the government to alter protective duties, to impose additional import duty on bounty-fed articles, and to levy

Promodh Jha Vs. State of West Bengal

Court : Kolkata

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 2(14), 2(23), 3(13), 9 and 20; ;Bengal Excise Act, 1909; ;Code of Criminal Procedure (CrPC) , 1973 - Section 439

Reported in : 2008(1)CHN710

is to be noticed that imports, exports, transports, possession or sell of intoxicating drug is punishable under the Bengal Excise Act, 1909 wherein intoxicating drug has been defined under Section 3(13) or the said Act which includes leaves, small stalks

State of Karnataka and ors. Vs. Saveen Kumar Shetty

Court : Supreme Court of India

Subject : Commercial

Acts : Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 - Rules 5(6), 9, 10, 11, 11(7), 12, 13, 13(1), 13(2), 16, 16(1), 17, 17(1), 18, 18(1) and 20; Sea Customs Act, 1878 - Sections 52A and 167(12A); Madhya Bharat (Amendment) Act - Sections 11; Bengal Excise Act, 1909 - Sections 63 and 64

Reported in : AIR2002SC1248; 2002(80)ECC255; JT2002(2)SC474; 2002(2)SCALE430; (2002)3SCC426; [2002]2SCR49

a penalty. Where, however, the option is given like in Abani Maity's case under Section 64 of the Bengal Excise Act, 1909, either to order confiscation or give the owner of the vehicle an option to pay fine in lieu … as follows:"13. Deposits to be made:-(1) The person whose tender, offer or bid is accepted provisionally under Rules 9, 10, 11 and 12 shall, immediately on the day such acceptance is announced, make a deposit of an

Government of Andhra Pradesh and ors. Vs. A. Hanumantha Rao and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 9, 11, 12, 15, 17, 28, 29 and 72; Andhra Pradesh Prohibition Act, 1995; Indian Stamp Act, 1899; Bengal Excise Act, 1909 - Sections 42 and 43; Bihar and Orissa Excise Act, 1915; Bihar and Orissa Excise Rules; Tamil Nadu Prohibition Act, 1937 - Sections 17C, 17D, 21 and 54; Tamil Nadu Liquor (Retail Vending) Rules, 1989; Bar Rules; Tamil Nadu Minor Mineral Concession Rules, 1959 - Rules 8C and 9; Andhra Pradesh Indian Liquor and Foreign Liquor Rules, 1970 - Rules 3, 23, 24, 26A, 26A(2), 28, 30, 31, 65(2) and 70; Andhra Pradesh Excise (Lease of Right to Sell Indian Liquor and Foreign Liquor in Retail) Rules, 1993 - Rule 3; Tamil Nadu Liquor (Retail Vending) Rules, 1989 - Rule 14 and 14(3); Tripura Excise Rules, 1962 - Rule 164A; Consti

Reported in : 2005(2)ALD780; 2005(2)ALT653

to be fixed by tender-cum-auction. The Collector of Excise in exercise of power under Section 43 of the Bengal Excise Act, 1909 issued notice expressing intention to withdraw the licence and order that the said licence be withdrawn with effect … the licensees to execute a counterpart agreement. In exercise of powers conferred under Section 72 read with Sections 9, 11, 12, 15 and 28 of the Act, the Government made the Rules called 'ILFL Rules'. Rule 3(ee)

Kishan Chand Arora Vs. Commissioner of Police, Calcutta

Court : Supreme Court of India

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 … Commissioner passed in this case on May 30, 1959, is mala fide. 9. The petition therefore fails and is hereby dismissed with costs. Subba Rao, … 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,

Harbhanjan Sao (Sha) Alias Bechan Sha Vs. Emperor

Court : Kolkata

Subject : Excise

Reported in : 102Ind.Cas.547

the veracity of these witnesses and has convicted the petitioner for an offence under Section 46 of the Bengal Excise Act (V of 1909) and sentenced him to three months' rigorous imprisonment. The Magistrate in his explanation has submitted … first place, the search under the Excise Act can be made by persons other than Police Officers. Chapter IX of the Excise Act-details the powers of different persons to make the search. It enables an officer or