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State of West Bengal Vs. Rashmoy Das and ors.

Court : Supreme Court of India

Subject : CriminalExcise

Acts : West Bengal Excise Act, 1909 - Sections 92(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 167(5)

Reported in : AIR2000SC228; 2000(1)ALD(Cri)9; 2000(67)ECC211; JT1999(9)SC337; 1999(7)SCALE293; (2000)1SCC76; [1999]Supp5SCR80

storage of the contraband and all of them are liable to be prosecuted for various offences under the Bengal Excise Act 1909 (for short the 'Act').5. As they proposed to launch prosecution against those persons they realised that there were … to launch prosecution against those persons they realised that there were two hurdles to be circumvented. First is, Section 92 of the Act contains a rider that institution of the prosecution was to be made after the expiry

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. … does not disclose any offence under the Excise Act at all. His second point has been that under Section 92 of the Bengal Excise Act previous sanction of the State Government was needed and the prosecution must have

The Supdt. and Remembrancer of Legal Affairs. West Bengal on Behalf of ...

Court : Kolkata

Subject : Criminal

Reported in : 1972CriLJ544

of the Prosecutor. C. D. D. West Bengal, substantially based on an interpretation of Section 67 of the Bengal Excise Act 1909 to the effect that the Collector of Customs has got a perpetual right to keep in detention any … Magistrate held that the statutory period of six months was over and in view of the provisions of Section 92 of the Bengal Act V of 1909 no Magistrate could take cognizance of any charge made against any

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

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

Narendra Narayan Bhattacharjee Vs. Secretary to the Government of West ...

Court : Kolkata

Subject : Labour and Industrial

Reported in : (1962)ILLJ317Cal

sub-inspector of excise. He, along with several others, was prosecuted on a charge under Section 46 of the Bengal Excise Act, 1909, read with Section 120B of the Indian Penal Code, inter alia, for having unlawfully imported ganja. He was, … various overt acts were committed during the period from December 1951 to August 1954 and that sanction under Section 92 of the Bengal Excise Act and consent under Section 196A(2) of the Criminal Procedure Code have been obtained

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

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,

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 … medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.” (emphasis supplied) 92. The three categories which were excluded from duties of excise on goods produced or manufactured in India (in

Kishan Chand Arora Vs. the Commissioner of Police

Court : Kolkata

Subject : Commercial

Acts : Constitution of India - Article 19(1) and 19(6); ;Calcutta Police Act, 1866 - Section 39

Reported in : AIR1959Cal123,1959CriLJ180,62CWN799

or places of public resort and entertainment us aforesaid for which no license as is specified in the Bengal Excise Act 1909 is required, upon such conditions, to be inserted in every such license as he, with the sanction of … of such an eating house requires the grant of a license by the Commissioner of Police, Calcutta under Section 39 of the Calcutta Police Act 1866 read with Section 6(2) of Bengal Act V of 1909 and … Article 19. In fact, in Purshottam Singh v. Commr. of Police, Calcutta, 92 Cal LJ 81 (A) I have held that Section 39 of the