Advanced Search Results

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' … offence, unless the petitioners can show that this article has been exempted by notification under the provisions of Section 90 of the Act or that by reason of repugnancy in the subject the definition is not applicable. It

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Bengal Excise Act, 1909 issued notice expressing intention to withdraw the licence and order that the said licence be withdrawn with effect

Mati Lal Chandra Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1912)ILR39Cal1053

is foreign liquor and has paid the full duty imposed thereon by the Indian Tariff Act or the Bengal Excise Act. But this is rather discounted by another letter from the same gentleman to the Collector of Hooghly in … accused are not thereby rendered liable to punishment under the Excise Act. As regards the exemption notified under Section 90 of the Act, it is clear that the Board intended to exempt only such articles as had paid … excisable articles from Chandernagore to Calcutta under Section 46, Act V of 1909, and of being in possession of excisable articles knowing the same to

Trade Links Pvt. Ltd. Vs. Collector of Central Excise

Court : Kolkata

Subject : Excise

Acts : Companies Act, 1956; ;Bengal Excise Act, 1909; ;Excise (Foreign Liquor Licence Fee) Rules, 1941 - Rules 3, 3A, 4, 4A, 6A, 28, 90, 147 and 225

Reported in : 1993(65)ELT484(Cal)

and other consequential reliefs by way of restraining the respondents from levying and/or collecting any duty under the Bengal Excise Act, 1909 on the stock of I.M.F.L. and Beer. It is stated in detail that the petitioner No. 1 company … 28, however, is subject to any rules that may be made by the Board of Revenue, Bihar, under Section 90, Clause (12). The State of Bihar seeks to justify the levy of the enhanced duty on the stock

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 … conveniences and accommodation of the club. It was further stated that Article 90, of the Article of Association of the club provides as hereunder.90. No

Trade Links Private Limited and anr. Vs. Collector of Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909; ;Bengal Excise Rules - Rule 225; ;Excise (Foreign Liquor Licence Fee) Rules, 1941 - Rules 3, 3A, 3B, 4, 4A and 6A

Reported in : (1991)1CALLT171(HC),1991LC191(Calcutta)

and other consequential reliefs by way of restraining the respondents from levying and/or collecting and duty under the Bengal Excise Act, 1909 on the stock of T.M.F.I. and Beer.2. It is stated in detail that the petitioner No. 1 Company … 28, however, is subject to any rules that may be made by the Board of Revenue, Bihar, under Section 90, CL (12). The State of Bihar seeks to justify the levy of the enhanced duty on the stock

Emperor Vs. Moti Lal Chander and anr.

Court : Kolkata

Subject : MRTP

Reported in : 15Ind.Cas.961

is foreign liquor and has paid the full duty imposed thereon by the Indian Tariff Act or the Bengal Excise Act. But this is rather discounted by another letter from the same gentleman to the Collector of Hughly in … accused are not thereby rendered liable to punishment under the Excise Act. As regards the exemptions notified under Section 90 of the Act, it is clear that the Board intended to exempt only such articles as had paid … articles from Chander nagare to Calcutta under Section 46, Act V of 1909, and of being in possession of exciseable articles knowing the same to

The State of Bombay and anr. Vs. F.N. Balsara Overruled

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Bombay Prohibition Act, 1949 - Sections 12, 13, 23, 24, 24(1), 30 to 38, 39, 40, 41, 44, 45, 52, 53, 54, 118, 119, 121, 136(1), 136(2) and 139; Specific Relief Act - Sections 45; Bombay Abkari Act, 1878 - Sections 14-B, 148; Government of India Act, 1935 - Sections 297, 297(1); Bombay Abkari (Amendment) Act, 1947; Constitution Act - Sections 100; Bengal Money-Lenders Act, 1940; Bihar Excise (Amendment) Act, 1940; Bihar and Orissa Excise Act, 1915 - Sections 19(4); Constitution of India - Articles 14, 19, 19(1), 19(5), 24(1), 47 and 132(1)

Reported in : (1951)53BOMLR982; (1951)IIMLJ141; [1951]2SCR682

where the definition is substantially the same as in the Act with which we are concerned. In the Bengal Excise Act, 1909, 'liquor' is said to mean 'liquid consisting of or containing alcohol' and includes spirits of wine, spirit, wine, … In The Province of Madras v. Boddu Paidanna and Sons [1942] F.C.R. 90, Gwyer C.J. while expressing his profound respect for the views expressed by … proceedings against him, penal or otherwise, under the Act. The petitioner also prayed for a similar order under section 45 of the Specific Relief Act against the respondents. The High Court, agreeing with some of the petitioner's

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 … be based on the Bengal General Clauses Act, Section 3, Clause 66 Fed 2140: 30 U. S. App. 90: 13 C. C. A. which says that unless there is anything repugnant in the subject or context, '

Shri Vasudeva Bank, Ltd., by Its Managing Director, N.V. Swaminatha Iy ...

Court : Chennai

Subject : Excise

Reported in : (1959)2MLJ165

Khaloon v. M.B. Ahmad : AIR1950All56 , Uday Chand v. Province of Bengal I.L.R. (1947) Cal. 141; Ram Gulam v. U.P. Government : AIR1950All206 , … Rs. 1,279-11-0 payable in respect of the beedi tabacco. The attachment was under Section 11 of the Central Excise Act. The entire proceedings of the Department in the matter of detention of cheroot tobacco belonging Rahamatullah in respect … I of 1904, Section 3(20). Burma Act I of 1898, Section 2(25) E.B. & A. Act I of 1909, Section 5(21); Madras Act I of 1891, Section 3(11); Punjab ActI of 1898, Section 2(22) ; U.P. Act 1 … negligently or not. Act X of 1897 (General Claues) Section 3(20) ; Eng. Bill of Exchange Act, 1892, Section 90. Nothing shall be deemed to be done in good faith which is not done with due care and