Court : Kolkata
Reported in : AIR1967Cal450
..... under the bombay abkari act, 1878, which is relevant because the provisions of that act are comparable to those of the bengal act, on ..... and section 8 retains its old position under the head 'establishments, control, appeal and revision', and the licensing provisions of the act, including section 13, which exactly corresponds to section 14 of the bombay act, come under a separate chapter, following chapter ii, so that it may be said, in tune with the bombay decision, that the object of the amendment of 1965 was not to alter the legal position as regards the statutory function of licensing ..... pointed out by the learned counsel for the respondents, it was argued, rather vehemently, that the substitution, by the act of 1965, of the words 'doing anything or taking any action' in place of the words 'in all proceedings', in section 8(1) of the bengal act has introduced a different situation than under the bombay act and that, since this amendment, the function of licensing has also been brought under the omnibus power of 'control ..... ' was no less comprehensive and a proceeding for the grant or renewal of a licence could literally have been brought in under this expression or the expression 'carrying out of the provisions of this act' in the bombay act, if there were no other legal objection to accept such literal interpretation. ..... under rule 250 of the rules framed under the city of bombay police act, 1902, the commissioner was vested with the power to grant, refuse or cancel a licence .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1928All210
..... it has not been shown that the provision of the united provinces excise act is pari passu with section 45, bombay abkari act. ..... this was a decision with reference to section 45 of the act 5 of 1879, under the bombay abkari act. ..... it was pleaded that the contract entered into between radhey shiam and the plaintiff's father contravened the provisions of section 23, contract act, and that no claim under the said contract was enforceable by the sons of bharathji. ..... moreover we have not been shown that the restrictions placed under the bombay act have been adopted in the license issued under the united provinces excise act. ..... these rules were manifestly made in accordance with the provisions of sections 40 and 41, united provinces excise act (act no. ..... we are entirely in accord with this view, and we do not think that the agreement which is sought to be enforced by the present suit contravenes the provisions of section 23, contract act.4. ..... , in case of loss he was to share the liability with the licensee, the contract did not constitute a transfer or a sub-lease by the licensee and was not illegal as being in violation of rule 82 made under the excise act. .....
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 : Allahabad
Reported in : AIR1954All728
..... unqualified terms and it was far-fetched to suggest that so far as the provision in, the bombay abkari act covered foreign liquors it was legislation with respect to import and export across customs frontiers mentioned in ..... 1950 pc 69 (e) was the bombay abkari act, which prohibited, without permit or licence, possession of any intoxicant ..... validation of proceedings) ordinance, 1949, had expired and it was necessary to retain permanently on the statute book some of its provisions that opportunity was taken to make some additional provisions in the act to provide for a more representative and expanded bar council and to make it a permanent body and that sincethe establishment of a new bar council mighttake some time, provision was made for an ..... 'ad hoc' bar council.the important provisions of the amendment act are the following: -- section 3 dissolves the old allahabad and avadh councils with effect from 19-10-1949 and provides for the establishment of a bar council for the new high court. ..... provision that may be made on or after the appointed day with respect to the new high court by any legislature or authority having power to make such provision' (see clause 18).as the amendment act has been held to be 'ultra vires' and as no other provision has been made by any legislature or authority having power to make such provision, the amalgamation order remains in force. .....
Tag this Judgment!Court : Allahabad
Reported in : 1954CriLJ1485
..... unqualified terms and it was far-fetched to suggest that so far as the provision in the bombay abkari act covered foreign liquors it was legislation with respect to import and export across customs frontiers mentioned in ..... king air 1950 fc 69 (e) was the bombay abkari act, which prohibited, without permit or licence, possession of any ..... argued that the state legislature has not made a law with respect to persons entitled to practice before the high courts even though the effect of it is to mane them governed by the principal, act with modifications, the contention is unsound.there is absolutely no analogy between what has been done in the present instance by the state legislature and what is done by executive authorities in exercise of powers ..... validation of proceedings) ordinance, 1949, had expired and it was necessary to retain permanently on the statute book some of its provisions that opportunity was taken to make some additional provisions in the act to provide for a more representative and expanded bar council and to make it a permanent body and that since the establishment of a new bar council might take some time, provision was ..... made for an 'ad hoc' bar council.the important provisions of the amendment act are the following :- section 3 dissolves the old allahabad and avadh councils with effect from 19-10-1949 and provides for the establishment of a bar council for the new high court. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1961P& H405
..... as 19 ind cas 442 (bom), where it was held :'a obtained a license to sell liquor under the provisions of the bombay abkari act. ..... , and nor were the plaintiffs legally entitled to the same, that the plaintiffs had been contributing and receiving money according to their shares in the partnership, that the partnership agreement had been acted upon and on the 31st march, 1952, a balance-sheet was also prepared that the plaintiffs had intentionally made false entries in their account books, that the suit was not maintainable in ..... after hearing the learned counsel for the parties and going through the relevant law and rules on the subject, i am of the opinion that if a licensee under the opium act enters into an agreement with a third person to share the profits and losses of his business in consideration of the latter's contributing towards the capital of the business, then such an agreement is neither illegal nor ..... wordings of rule 27 of the rules framed under the madras abkari act, no. ..... gobind ram, 114 pun re 1906, where a person, being the holder of a license under the excise act for wholesale vend of liquor, entered into an agreement of partnership with two other persons in the business carried on ..... the only way of bringing it under that clause of section 23 of the indian contract act would be to show that it directly infringes some positive rule of law or is calculated to defeat its provisions, see ..... act and the various rules framed under the opium act, no, 1 of 1878 ..... 1878 ..... 1878 ..... 1878 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1960Ker276; [1961]41ITR115(Ker)
..... in ilr 37 bom 320, the defendant had obtained a license under the bombay abkari act to sell country liquor and one of the conditions of the license was against sub-leasing without ..... sharing the profits and losses in the business under the license and the learned judges held that, though rules 80, 82 and 86 under sections 40 and 41 of the united provinces excise act permitted transfer of licenses only with the permission of the collector, the agreement did not amount to transfer or sub-lease of the liquor contract, and was therefore not void. ..... cases the partnership contravened the provisions of the abkari act and were held to be void.6. ..... of fact, the application was made to the income-tax officer for the registration of the firm under section 26a of the indian income-tax act, 1922, and the officer held that the firm having been constituted in contravention of the excise rules was illegal and should not be registered. ..... the counsel for the assessee has next urged that the provision for punishment in section 6 of the cochin tobacco act is with a view to safeguard revenue, the contract to do what is so punished is not void, and he relies on a formidable number ..... the diwan may, from time to time, after previous publication, make rules consistent with this act, to permit absolutely or subject to any conditions, and regulate all or any of the following matters; (a) the possession of tobacco for the purpose of sale, (b) the transport of tobacco, (c) the import or export of tobacco, (d) the .....
Tag this Judgment!Court : Mumbai
Reported in : [1976]37STC432a(Bom)
..... the statement of objects and reasons, entry 11 of the said schedule exempted gur, sugar and molasses, entry 22 exempted matches and entry 24 exempted goods on which duty was or might have been levied under the bombay abkari act, 1878, or the opium act, 1878. ..... patel that the assessees were entitled to the benefit of the exemption given under the proviso to section 8(1) of the said act, because under section 7(1) of the bombay sales tax act, 1953, read with entry 35 of schedule a, as it then stood, there was a general exemption and not a conditional exemption granted to the sales and purchases of motor spirits from the levy of sales tax. ..... legislative intention that the sales of motor spirit should be exempted from the levy of sales tax, but the exemption was granted from such levy under the general sales tax law, namely, the bombay sales tax act, 1953, merely on account of the item being taxed under a separate sales tax law dealing in particular with that item. 9. ..... moreover, it is quite clear that the exemption granted under the aforesaid provisions of the bombay sales tax act, 1953, was only relating to the levy of sales tax under that act and did not prevent such a levy being imposed by another law levying sales tax. 7. ..... this is a reference under section 9(2) of the central sales tax act, 1956 (hereinafter referred to as 'the said act'), read with section 34 of the bombay sales tax act, 1953, made at the instance of the assessees. .....
Tag this Judgment!Court : Mumbai
Reported in : (1978)80BOMLR128
..... 29, the question arose whether section 19 of the bombay abkari act, 1878 empowered the government to levy an excise duty upon an excisable article more than once and the ..... its officers to the plaintiff in the instant case is in the nature of imposition of a tax or exaction of payment and secondly whether the bombay town planning act, 1954 is a statute passed for the purpose of enabling something to be done or is a statute which imposes any tax or a charge in ..... impose the terms and conditions while granting the permission for a change of user on any land under sections 12, 13 and 14 of the bombay town planning act, 1954 would include the power to impose a particular term or condition relating to payment of money by the applicant for the permission. ..... singhvi for the defendants has relied upon certain provisions of the bombay town planning act, 1954 as well as on certain provisions of the bombay municipal corporation act, 1888 for contending that the bombay municipal corporation and its officers had the requisite power in the first instance to impose terms and ..... or a public charge by way of premium or indemnity or conversion or composition-must be expressly conferred by statute on the corporation and such power cannot be read by any implication and he urged that neither in the bombay town planning act, 1954 nor in the bombay municipal corporation act, 1888 has any such power been expressly conferred upon the bombay municipal corporation or its officers and therefore the demand of rs. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H448; 1959CriLJ1106
..... . emperor, air 1938 sind 164, three persons were jointly charged with a number of offences under different sections of the bombay abkari act and the opium act ..... . * * * * hence these three offences, one punishable under section 3 and the other two under section 4(a) of the act, cannot be said to be of the same kind and, therefore, they could not he tried at one trial under section 234 (1) of the code ..... . objection was taken that the trial was bad owing to misjoinder of charges.the bombay high court took the view that the trial was good and expressed the opinion that section 234 of the code of criminal procedure could be read together with section 235 (2) or section 236 and ..... . the full bench overruled 10 bom lr 801, and as far as the bombay high court is concerned the latest decision of the full bench is that the exceptions to section 233 cannot be combined together in such a manner as to contravene the provisions of any of the three sections 234, 235 or 236.12 ..... . the question of joinder of charges was considered by the bombay high court in in re bal gangadhar tilak, ilr 33 bom 221 ..... . section 236 deals with a case in which an act or series of acts done by an accused person may constitute one of several offences ..... . no doubt, as provided for by the general clauses act, words in the singular shall include the plural and vice versa, but this is only where there is nothing repugnant in the subject or context.' 15 ..... . both these cases were considered by a full bench of the bombay high court in d. k .....
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