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AmIn Shariff Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : AIR1934Cal580,150Ind.Cas.561

25, Evidence Act. As a branch of this ground Mr. Pal has also argued that Under Section 74, Bengal Excise Act, 1909, an Excise Officer is a Police Officer within the meaning of Section 162, Criminal P. C. and any … v. Emperor : AIR1927Bom4 .36. The learned Chief Justice giving the judgment of the Full Bench at p. 93 of the report distinguished the Calcutta case on the ground that Abkari law in Calcutta was different from

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

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 … of the suit. 35. The plaintiff witness, in answer to question No. 93 in course of cross-examination has admitted that she had on no occasion … 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

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,

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 … earlier English cases, and following apparently the cases of Reg. v. Rowan McNaghten (1845) 9 Ir. L. R. 93, Reg. v. Bleasdale (1792) 4 T. R. 809: 100 E. R. 1314, Hardyman v. Whitaker (1849) 2 East

Tura Sardar Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : AIR1930Cal710,129Ind.Cas.101

25, Evidence Act. As a branch of this ground Mr. Pal has also argued that under Section 74, Bengal Excise Act of 1909, an excise officer is a police officer within the meaning of Section 162, Criminal P.C. and … v. Emperor : AIR1927Bom4 . The learned Chief Justice giving the judgment of the Full Bench at p. 93 of the report distinguished the Calcutta case on the ground that Abkari law in Calcutta was different from

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 … raw material in the production 187 Joint Committee on Indian Constitutional Reform (Volume I Part I) 148-149. Page 93 of 123 PART E of other products. The Report of the Joint Committee specifically conferred the States, competence

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 previous additionally renew due to year other reasons year cartel1998-1999 3211 3709 68 68521999-2000 6852 742 6017 932000-2001 6017 731 241 65072001-2002 6507 615 59 7056 72002-2003 7056 802 231 7609 182003-2004 7609 481 7118 102004-2005

Lakshmandas Chaganlal Bhatia and ors. Vs. the State

Court : Mumbai

Subject : CustomsCriminal

Acts : Sea Customs Act, 1878 - Sections 19, 167(81) and 183; Foreign Exchange Regulation Act, 1947 - Sections 23-A; Constitution of India - Articles 14 and 20, 21 22; Code of Criminal Procedure (CrPC) , 1898 - Sections 173, 204, 351, 337, 343, 339 and 494

Reported in : AIR1968Bom400; (1967)69BOMLR808; 1968CriLJ1584

says that the fiction should have a very limited effect, and for this relies upon the decision in Bengal Immunity Co. Ltd. v. State of Bihar : [1955]2SCR603 and Commissioner of Sales Tax, U. P. v. Modi … Collector of Customs, Madras, v. N. Sampathu Chetty, : 1983ECR2198D(SC) and Mohammed Kasim v. Assistant Collector of Central Excise. Madurai : AIR1962Mad85 (FB). He also says that the fiction should have a very limited effect, and for … A. Krulewitch v. United States of America (1949) 93 Law ED 790 Criminal Law and Its Administration, … into India gold in contravention of the provisions of the Sea Customs Act. 1878 read with the relevant Notifications and individual charges against several accused … prosecution against these appellants and some others for offences of conspiracy under Section 120-B of the Indian Penal Code for importing and bringing into India