Court : Chennai
Reported in : (1966)2MLJ401
..... that case dealt with the definition of ' transport' given in the bombay abkari act (v of 1878), which is in almost identical terms with the definition in the madras prohibition act. ..... , as in this case, the accused has admittedly brought the goods into madras from karaikal no doubt with an intention, at the end of the transit through madras state, to take them into mysore territory, there will be an act of import, followed by export, but there is no requirement in the act, that the import should be for consumption or sale inside the state of madras. ..... obviously the principle laid down in the bombay high court decision would clearly apply to this case and i am of opinion that the accused cannot be prosecuted for transport within the meaning of rule 6(ii) of the rules mentioned above.4. ..... section 3(7) of the madras prohibition act, defines ' import' as bringing into any local area to which that act applies from any other local area in the state of madras to which that act has not been extended. ..... it will therefore be an error, to construe the act of transport which in this case was from karaikal to bangalore, as consisting of an infinite series of transports from any two intervening points selected at random between the above two termini. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1953Mad917; (1953)2MLJ189
..... . the principle enunciated in that ruling is applicable to the case before us as the provisions of section 20-a of the opium act bear a close resemblance to those of section 41 of the bombay abkari act, and i express my respectful accord with it.31 ..... . a similar question arose on the provisions of the bombay abkari act before a full bench of the bombay high court in -- 'air 1927 bom 4 (fb)' (e) ..... . referring to earlier rulings of that court and of the calcutta high court the- learned chief justice distinguished them on the ground that they were based on the language of section 20 of the opium act and the provisions of the bengal abkari act which were widely different from those of section 41 of the bombay abkari act.30 ..... rajaram pointed out that section 4 of the madras act 32 of 1951 which introduced section 20-a into central act 1 of 1878 is practically a reproduction of section 30 of the dangerous drugs act. ..... heard the matter considered that an authoritative decision was necessary on the point that had been raised and so referred the following question to a bench :"the question that is raised in this petition is whether in view of madras act 32 of 1951 which was introduced as an amendment to section 20 of the opium act (central act 1 of 1878), a confession made to a prohibition officer is admissible or not. ..... "before attempting to answer this question it is as well to examine some of the provisions of the opium act (central act 1 of 1878). .....
Tag this Judgment!Court : Chennai
Reported in : AIR1953Mad534; (1953)IMLJ175
..... then coming to bombay abkari act, construing section 43 (1) (a) (h) it was held ..... and his brothers were manufacturing illicit liquor and that the possession of these articles which could not be explained on any other hypothesis was for the purpose required by clause (h) of section 43, bombay abkari act. ..... possession in order to justify a conviction under the abkari act need not necessarily be exclusive possession: -- ' : air1934bom16 ..... indian evidence act -- illustration (a); (b) arms act; (c) abkari act and (d) opium act. ..... ' possession of the key of a box containing arms in the house of the accused, must be held to be possession of arms for purposes of section 19(f), arms act, as the possession of the key of the box by the accused tends to show that the accused must have knowledge of the presence of the arms in the box: vide ..... on the accused being charge-sheeted for an offence under section 4(i)(a), madras prohibition act that he was found to have been in possession of two full bottles of brandy in his iron safe and a half bottle in a mirror almirah in his house without being covered by permit, he came ..... a person liable to conviction under section 19(f), arms act, arms should be recovered from his possession or control ..... accused had nothing to do with that southern room or the receptacles and that he should not be construed to have been in possession of these brandy bottles within the meaning of the madras prohibition act rendering him liable to be convicted under section 4(i)(a). 6. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1948Mad116; (1947)2MLJ218
..... 78 must be read along with section 41 of the bombay abkari act which provides inter alia that every officer in the conduct of investigation of all offences punishable under the act shall exercise powers conferred by the code or criminal procedure on an officer in charge of the police ..... with the powers under section 12(3) of the hoarding and profiteering prevention ordinance is a ' police officer ' within the meaning of section 162 of the code of criminal procedure and section 25 of the indian evidence act because sub-section 3 of section 12 of that ordinance enacted that in conducting the investigation the officer shall have all the powers, duties, privileges and liabilities of an officer in charge of a police station under ..... of cases, taken the view that an excise officer under the madras abkari act is not a police officer within the meaning of section 25 of the evidence act. ..... learned advocate for the petitioner contended that the term ' police officer ' which has not been defined in the evidence act should not be understood in a restricted sense to comprise only officers regularly employed in the police department but it should include officers invested with ..... mind a very important fact which must be taken into account in coming to a decision on this question is that throughout the act in more than one section 'police officer' is mentioned in contradistinction to a 'prohibition officer' (vide sections 32, 41, 42, ..... bombay cases must be read with the respective provisions of the acts .....
Tag this Judgment!Court : Chennai
Reported in : AIR1967Mad263; 1967CriLJ1007
..... (air 1927 bom 4)(fb)(bombay abkari act); amin shariff v ..... will take up first for consideration, the question as to how far statements recorded by officers of the customs department under section 107 or section 108 of the customs act 1962, (act 52 of 1962) would be hit, for the purpose of admissibility in evidence in a criminal trial by reason of section 25 of the indian evidence act; in other words, whether the officers of the customs department, investigating into a smuggling offence, can be considered to be police officers, within the meaning of ..... counsel supplied us with a comparative statement of the different provisions of the two enactments and he also gave extracts of the relevant provisions from the opium act (act i 0f 1878), the bihar and orissa excise act (act 2 of 1918), the central excises and salt act (act i of 1944) ..... . 25 of the evidence act, on statements recorded by a customs officer either under the land customs act 1924 (act xix of 1924) or under the sea customs act 1878 (act viii of 1878), and whether the customs officer, under the two provisions last cited, is a police officer within ..... sea customs act (act 8 of 1878) ..... in the sea customs act, 1878 was contained in ..... tabular statement giving a list of powers given to enquiring officers under several enactment's like sea customs act, 1878, madras excise act ..... out of an investigation under the land customs act, 1924 whose terms were similar to the sea customs act, 1878 ..... enquiry under section 171-a of the sea customs act of 1878. .....
Tag this Judgment!Court : Chennai
Reported in : (1979)2MLJ216
..... per cent irrespective of the time taken and the distance over which the rectified spirit was taken from the place of despatch whereas under the corresponding rule 54 of the rules framed under the madras abkari act, 1886 different rates varying from 2 to 7 1/2 per cent had been allowed having regard to the time taken for the rectified spirit to reach the station of destination from the station of origin.35 rectified spirit is a ..... it was submited by the learned counsel for trichy distilleries that in the rules framed in 1932 under the provisions of the madras abkari act (i of 1886) different rates of allowance were given for wastage in transit depending upon the time taken and the distance over which rectified spirit was ..... in that case the appellants before the supreme court were dealers registered under the bombay sales tax act carrying on business in art silk etc. ..... 1scr735 section 12 a (4) of the bombay sales tax act, 1946, was extracted and it reads as follows:(4) if any person collects any amount by way of tax in contravention of the provisions of sub-section (1) or (2) or if any registered dealer collects any amounts by wav of tax in excess of the amount payable by him under this act, the amounts so collected shall, without prejudice to any prosecution that may be instituted against such person or dealer for an offence under this act, be forfeited to the state ..... during the period 26th january, 1950 to 31st march, 1950, they effected various sales outside the state of bombay. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1953Mad478; (1953)IMLJ27
..... the collector intervened and objected to the attachment on the ground that the liquor could not be removed without a transport or permit and could not be sold without a permit under the abkari act & therefore not liable to be attached. ..... it is contended that the licence, custody and sale of the articles are regulated by the rules framed under the central excise and salt act and that under the said rules they cannot be sold except with the previous consent of the excise officer. ..... there was no doubt it could be sold by him though he had to deal with it in accordance with the terms of his licence and the provisions of the abkari act. ..... on a construction of the relevant provisions the learned judge pointed out that under the act a proprietor had no right to sell the property extending beyond his lifetime, except with the consent of the commissioner ..... there is no clause just like in the electricity act or chota nagpur encumbered estates act laying down a condition precedent for the exercise of his right to ..... sarjuseth', : air1931pat364 (c) and also observed: 'the object of the act of 1876 is to provide for the relief of 'holders' of land in chota nagpur who may be in debt and whose immoveable property may be subject to mortgages, charges and liens, and the method adopted is to vest the management of ..... we have searched in vain to find any provision either in the act or the rules framed thereunder prohibiting the sale of the said articles ..... a judgment of the bombay high court in -- 'purshottam v .....
Tag this Judgment!Court : Chennai
Reported in : (1916)ILR39Mad24
..... , it was held that similar words in the abkari act had not the effect of giving arrears due under it the characteristics of arrears of revenue under act xi of 1864. ..... judgments of a superior court can only be executed in the superior court of another part of the united kingdom under the judgments extension act, (sic), when they are judgments for 'any debt, damage or costs. ..... relied on the change in the language between section 225 of the old gode and order xxi, rule 7 of the new gode, and quoted the recent decision of the bombay high court in hari govind v. ..... the learned judges of bombay in the recent case do not refer to bhagwantappa ..... a very recent case it was held in bombay--harchand v. ..... this principle has been accepted and acted upon in darlington wagon company v ..... this act gives the clue to the meaning to be attributed to section 44 of the code of civil procedure and the limitation contained in section 10 of that act seems applicable to the code.10. ..... under this act, 'process of execution may issue thereon, out of the court in which the same shall have been so registered against any goods or chattels of the person against whom such judgment shall have been obtained ..... inferior courts jurisdiction act, 1882, is also confined to judgments for any debt, damages and costs and only allows execution of judgments obtained in one part of the united kingdom against defendants domiciled in another part subject to the restrictions as to cause of action and service contained in section 10 of the act. .....
Tag this Judgment!Court : Chennai
Reported in : (1914)27MLJ535
..... 434 it was held that similar words, in the abkari act had not the effect of giving arrears due under it the characteristics of arrears of revenue under act ii of 1864. ..... subject to the restrictions as to cause of action and service contained in section 10 of the act it cannot i think have been the intention of the indian legislature in section 44 to ignore all these restrictions.2. ..... the judgments of a superior court can only be executed in the superior court of another part of the united kingdom under the judgments extension act, 1868, when they are judgments for ' any debt, damage or costs '. ..... the learned judges of bombay in the recent case do not refer to bhagwantappa v. ..... he relied on the change in the language between section 225 of the old code and order xxi, rule 7 of the new code and quoted the recent decision of the bombay high court in harigovind v. ..... in a very recent case it was held in bombay hurchhand v. ..... at any others found in connection with it, which may throw light upon it, and afford an indication that general words employed in it were not intended to be applied without some limitation', this principle has been accepted and acted upon in darlington : wagor company v. ..... the inferior courts jurisdiction act 1882 is also confined to judgments for any debt, damages and costs and only allows execution of judgments obtained in one part of the united kingdom against defendants domiciled in another part. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad444
..... the contract was entered into before the licence was granted or afterwards, in that it either involves a transfer of the licence, which is prohibited under rule 27 and punishable under section 56, or a breach of section 15, abkari act, punishable under section 55, because the unlicensed partner, by himself or through his agent, the other partner, sells without a licence. ..... 270 laid down the principle that a partnership entered into in contravention of a licence or any rule under the abkari act is void and that a licences of a toddy or arrack shop cannot legally take a partner without sanction, but that these decisions did not go so far as to hold that it was illegal for persons to ..... with regard to the question of the illegality of the partnership only this : 'prima facie there is nothing illegal in such a partnership under the abkari act, and no rule issued under the act has been brought to our notice to show that the arrangement is illegal. ..... was no doubt controlled by the conditions not only set out in section 24, abkari act, to which we have been referred, but also by some thing in the abkari rules to which we have been referred or in the conditions to the grant ..... the difference in the wording of section 9, opium act and section 15, abkari act, and again held that there was no transfer of ..... 466, in which it appears to have been held that section 18, abkari act does not prohibit a person having no licence from holding an interest in the manufacture or vend of liquor jointly with .....
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