Court : Supreme Court of India
Reported in : AIR1960SC898; (1960)62BOMLR898; [1960]3SCR397
..... of the notification is in these terms :- 'in exercise of the powers conferred by section 19 of the bombay abkari act, 1878 bom v of 1878 and in partial supersession of all previous orders and notifications issued thereunder, that is to say, in so far as they relate to the imposition of excise and countervailing duties charged on the excisable articles specified in column 1 of schedules a and b hereto annexed, the government of bombay is pleased to direct that - (a) excise or countervailing duty, as the case may be, shall be ..... and was holding a trade and import licence of foreign liquor as well as a vendor's licence under the bombay abkari act bom. ..... : provided that no such duty shall be imposed on the excisable articles which have been imported into british india and were liable on such importation to duty under the indian tariff act, 1934, or the sea customs act, 1878 : provided further that if excise or countervailing duty has already been paid on such excisable articles for their import, issue or transport for consumption into, to or within any place ..... section 14 or section 15; provided that - (i) duty shall not be so imposed on any article which has been imported into india and was liable on such importation to duty under the india tariff act, 1894 or the sea customs act, 1878 : explanation - duty may be imposed under this section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the varying strengths and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC249; (1967)69BOMLR69; [1966]59ITR73(SC); 1966MhLJ185(SC); [1965]3SCR499
..... 67 of the bombay abkari act, 1878, firstly because the collector had acted bona fide in pursuance of the act and secondly because it was not instituted within four months from the date of the act complained of. ..... the proviso is wholly nugatory; for if the supreme court is to inquire whether the defendants in this matter concerning the public revenue were right in the demand made, and to decide in their favour only if they acted in entire con- formity to the regulations of the governor and council of bombay, they would equally be entitled to succeed, if the statutes and the charters contained no exception or proviso for their protection. ..... to the learned judges the levy of the tax though beyond the authority of a municipality was " an act done in pursuance or execution or intended execution of the bombay district municipal act" and was merely a wrongful act as distinguished from an ultra vires or illegal act. ..... the boroughs act was, in its turn, repealed by the bombay provincial municipal corporation act, 1949 ..... tax continued after the 1901 act was repealed by the bombay municipal boroughs act, 1925. ..... 487 of the bombay act which are almost the same as those of ..... 206 of the bombay municipal boroughs act, 1925 corresponding to those of ..... 73(iv) of the bombay municipal boroughs act, 1925 levied octroi duty on fuel oil or furnace oil under certain rules and by-laws framed by it with the sanction of the government which provided for the levy 'of an octroi duty on various articles including ' .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1951)53BOMLR982; (1951)IIMLJ141; [1951]2SCR682
..... definitions given in the indian acts, i may refer in the first instance to the bombay abkari act of 1878 as amended by subsequent acts, where the definition is substantially the same as in the act with which we are concerned. ..... had been convicted under section 14-b of the bombay abkari act, 1878, as amended by the bombay abkari (amendment) act, 1947, for having in her possession a certain quantity of foreign liquor in excess of the limit prescribed by a notification issued under the following provision of the act :- '14-b (2)....... ..... and consolidating act and incorporates the provisions of the bombay abkari act which it repeals and also those of the bombay opium and molasses acts and contains new provisions for putting into force the policy of prohibition which is one of the objects mentioned in the preamble of the act. ..... in the madras abkari act, 1886, is the same as in the bombay act of 1878. ..... the petitioner, claiming to be an indian citizen, prayed to the high court inter alia for the writ of mandamus against the state of bombay and the prohibition commissioner ordering them to forbear from enforcing against him the provisions of the prohibition act and for the issue of a writ of mandamus ordering them (1) to allow him to exercise his right to possess, consume and use certain articles, namely, whisky, brandy, wine, ..... act amending and consolidating the law relating to the promotion and enforcement of the policy of prohibition and also the abkari law in the province of bombay .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254
..... the bombay abkari act 1878: the bombay prohibition act 1949; the bengal excise acts of 1878 and 1909; the madras abkari act 1886; the laws and rules contained in the excise manual united province, the eastern bensal and assam excise act 1910; the bihar and orissa excise act 1915; the cochin abkari act as amended by the kerala abkari laws act 1964; and the madhya pradesh excise act 1915, are instances of state legislations by which ..... the high court, to the fallowing points :(1) the excise and taxation commissioner (who in the punjab exercised the powers of a financial commissioner under the act) had no jurisdiction to determine the method of disposal of the country liquor vends; (2) the power conferred on the financial commissioner under section 34 of the act to grant a licence, permit or pass on payment of such fees, if any, as he may direct did not extend to disposing of the ..... : [1957]1scr874 , one of the contention raised was that the restrictions imposed by the bombay lotteries and prize competition control and tax act, 1948, on the trade or business of the respondents contravened the fundamental right guaranteed to ..... auctions were held are substantially different from those under which the auctions challenged in jage ram's case were held, that section 34 of the act is not an instance of delegated legislation and that the fixation of the maximum price of country liquor was a part of the power to regulate the trade in liquor. ..... validity of the bombay prohibition act, 1949 was .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1964Bom5; (1963)65BOMLR145; 1964CriLJ28; ILR1963Bom93
..... was, except for legislative history, very similar to the question which arises before mo and the words which the full bench was called) upon to construe were those contained in section 43(1) of the bombay abkari act, 1878. ..... chief justice relied upon the distinction between the word 'punishable' and the word 'punished' and held that despite the use of the word 'and' in section 43(1) of the bombay abkari act, the discretion of the courts to inflict either the sentence of imprisonment or the sentence of fine was not taken away. ..... the amendment effected in the year 1947, was to meet the decision of this court reported in 44 bom lr 443 : air 1942 bom 206 and that under the amended sections 4 and 5 of the gambling act, no discretion at all has been left to the courts to impose a sentence other than a substantive sentence of imprisonment. ..... persons have been convicted by the learned judicial magistrate, first class, ichalkaranji, for offences under sections 4 and 5 of the bombay prevention of gambling act (act iv of 1887). ..... additional sessions judge is right that the trial court has overlooked the amendments which are made to sections 4 and 5 of the prevention of gambling act by bombay act no. ..... amendments made by bombay act no. ..... learned judge, the amendments effected by bombay act no. ..... held that the decision reported in 44 bom lr 443 : air 1942 bom 206 on which the learned magistrate relied was not good law in view of the subsequent amendments made to sections 4 and 5 of the bombay gambling act. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1950Bom267; (1950)52BOMLR38
..... this is an appeal from an order passed by the learned presidency magistrate, 15th court, convicting the accused under section 43 (1) (a) and (b), bombay abkari act, 1878, and sentencing him, under clause (a), to a fine of rs. ..... as i said before, there may be many eases where it would be impossible to have any other evidence except police evidence, and if it were suggested that under no circumstances police evidence can be acted upon without corroboration, it would be impossible for the prosecution tin these cases to bring home the guilt to the accused persons. ..... but when all precautions are taken and when police evidence is carefully weighed and considered, the position in law must ultimately be, and indisputably be, that it is always competent to the court to act upon the uncorroborated testimony of police witnesses. ..... we do not read this judgment to mean that even in those cases where a search in the presence of panchas is not obligatory the court cannot act on the evidence of police officers. ..... if after careful scrutiny the court is satisfied that the evidence is such as can be safely acted upon, it would certainly be open to the court to act on that evidence.5. mr. ..... of panchas and a search has not taken place in presence of panchas and the only evidence on which the' prosecution ask for a conviction of the accused is police evidence, then certainly the court should not ordinarily act on that evidence. .....
Tag this Judgment!Court : Mumbai
Reported in : (1941)43BOMLR896
..... delivered on july 1), the bombay high court held that the notification issued on july 17, 1939, under section 14b(2), of the bombay abkari act, 1878, prohibiting the possession of intoxicants in bombay city, was not validated by bombay act vi of 1940 (the governor's act) and was ineffective ..... (3) in these rules (a) 'act' means the bombay abkari act, 1878, (b) 'commissioner' means the commissioner of excise, bombay, and (c) 'excise inspector 'and 'inspector' include a sub-inspector ..... in the bombay abkari act of 1878 and in ..... conferred by sub-section (2) of section 14b of the bombay abkari act, 1878 (bom. ..... of the powers conferred by sub-clause (iii) of clause (a) and clause (e) of section 35a of the bombay abkari act, 1878 (born. ..... unlimited in extent would clearly be administratively impracticable, and for this reason government does not intend, so long as the legal position remained unmodified, to re-issue a notification under section 14b(2) of the bombay abkari act, or to enact a prohibition act which would have to be subject to the same disabilities.it must be added that it is clear, from the experience of the past and from, the advice tendered by the law officers, ..... preamble of the abkari act of 1878, after the word 'bombay' the words 'and whereas in order to promote, enforce and carry into effect the policy of prohibition, it is necessary to prohibit the import, export, transport, manufacture, sale and possession of liquor and of intoxicating drugs in the province of bombay or in specified .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom307; (1940)42BOMLR791
..... to introduce a policy of total prohibition in the province of bombay or in certain areas thereof; and (6) whether section 3 and section 6(b) of bombay act vi of 1940 are intra vires, in particular with regard to total prohibition of possession of liquor and of intoxicating drugs.second question: in the event of the first question being answered in the affirmative, whether there is in existence any effective notification under section 14b(2) of the bombay abkari act, 1878, absolutely prohibiting the possession of intoxicants by persons generally in the ..... on july 17, 1939, the government of bombay issued a notification under sub-section (2) of section 14b of the bombay abkari act, 1878, prohibiting the possession by any person in the area specified, which was in substance the town and island of bombay, without a permit or a license issued by an abkari officer, of any intoxicant specified in the schedule thereto in excess ..... by the learned magistrate by saying that in our opinion there is not in existence any effective notification under section 14b (2) of the bombay abkari act, 1878, prohibiting the possession of intoxicants by persons generally in the city of bombay. ..... at liberty to consider the validity of the notification of july 17, 1939, on the basis that it is still in force and was passed under the bombay abkari act as amended by the amending act, we should still be of opinion that the notification was invalid, because it goes beyond the powers of the provincial legislature.14. .....
Tag this Judgment!Court : Mumbai
Reported in : (1941)43BOMLR496
..... in april, 1940, a full bench of this court (1932) l.r.60 indap 76 held that a notification issued by the government of bombay on july 17, 1939, under the bombay abkari act, 1878, was invalid. ..... we adopted that course, not because we had any doubt as to the correctness of our decision under the bombay abkari act, but because we were anxious as far as possible to indicate to government pitfalls which might be anticipated if they again revived the notification in question, or issued a fresh notification in the same terms. ..... the court held that the notification had not been effectively revived, and that there was not in existence any effective notification under the bombay abkari act prohibiting the possession of intoxicants by persons generally in the city of bombay, and answered the second question raised in that sense. ..... subsequently, the government of bombay passed an act amending the bombay abkari act, the effect of which was intended to be to revive the notification of july 17, 1939. ..... the first contingency is that the federal court may agree with the view which this court took under the bombay abkari act as to the invalidity of the notification of july, 1939. ..... ' so that, if we grant a certificate, government can only appeal, on the ground that the question under the bombay abkari act was wrongly decided, with the leave of the federal court, and until they have obtained such leave and succeeded on such ground of appeal, no question of law under the government of india act can arise. .....
Tag this Judgment!Court : Mumbai
Reported in : (1942)44BOMLR239
..... this is an appeal by the accused against their conviction under section 43(1)(i) of the bombay abkari act, 1878, the offence charged being that they sold without a licence a bottle of beer and, ai bottle of rum. ..... the section dealing with confiscation is section 54 of the bombay abkari act, which provides in clause. ..... before clause (b) comes into operation, there must, therefore, be an offence committed under the act, an article must be liable to confiscation under clause (a), and that article must be dealt with in the manner specified along with, or in addition to, the other articles sought to be confiscated. ..... now, in this case the offence under the act was the sale, and until the sale took effect, the bottle of beer and the bottle of rum sold were not liable to confiscation. ..... (a) that whenever an offence under the act has been committed, any intoxicant, hemp, mhowra flowers, materials, still, utensil, implement or apparatus in respect of which the offence has been committed, shall be liable to confiscation. .....
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