Court : Supreme Court of India
Reported in : (1988)3CompLJ146(SC); 1989(20)LC10(SC); 1988(38)ELT243(SC); JT1988(3)SC406; 1988(2)SCALE348; 1989Supp(1)SCC347; [1988]Supp2SCR406; [1989]72STC150(SC); 1988(2)LC738(SC)
..... section 105 of the bombay prohibition act, 1949 which has been set out hereinbefore read with sections 2(14), 2(20) and 2(36) makes the position clear beyond doubt that the taxable event in the case of excise duty would be manufacture or production and in the case of ..... the appellants are also holders of licence issued under the maharashtra foreign liquor (import and export) rules, 1963 framed under the prohibition act of 1949 being act no. ..... (b) where the foreign liquor is to be imported on pre-payment of duty in the state of maharashtra, grant an import pass in form f provided that the duty leviable under the act on the foreign liquor to be imported has been paid. ..... our attention was drawn to octroi rules applicable to nagpur city as considered in a division bench judgment reported in 1977 maharashtra law journal 293 by masodhkar and kemble, jj. ..... rule 31 clearly exempts consignments of foreign liquor which are conveyed under the maharashtra through transport rules, 1962. ..... rules 3(2), 3(3), 3(4), 3(8), 11, 18, 19 and 31 of the maharashtra foreign liquor (import and export) rules, 1963 clearly show that the normal rule is pre-payment of duty at the time or before the import. ..... rule 3(2) of the maharashtra foreign liquor (import and export) rules, 1963 defines 'bonded warehouse' to mean a place appointed by the state government as a bonded warehouse for the storage in bond of indian-made foreign liquor and includes a bonded laboratory. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1988Bom334; (1987)89BOMLR612
..... the government of bombay enacted the bombay prohibition act, 1949 for the purpose of amending and consolidating the law relating to the promotion and enforcement of and carrying into effect the policy of prohibition and also the abkari law in the state of bombay. ..... proviso to section 106 of the prohibition act prescribes that the rate of duty would be one prevalent on the date of the removal, it is likely that the countervailing duty payable may be more or less than the one prevailing on the date of import of the liquor within the limits of state of maharashtra, the learned counsel urged that as the rate of countervailing duty or its quantification is not known while entering the limits of greater bombay, it is not permissible for the ..... in our judgment, the combined reading of sections 105 and 106 of the prohibition act leaves no manner of doubt that the liability to pay countervailing duty is incurred when the liquor is imported in the state of maharashtra and the payment or collection of such duty is postponed to the date of removal from the bonded warehouse. ..... the submission is not accurate, because the liability to pay countervailing duty arises as soon as the imported liquor enters the state of maharashtra, and what section 106 of the prohibition act prescribes is that the collection of duty is deferred till the date of removal of the liquor from the bonded werehouse. .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(3)BomCR656; (1987)89BOMLR533; 1987MhLJ1046
..... if a person had been convicted---(a)(i) of an offence under chapter xii, xvi or xvii of the indian penal code, or(ii) of any offencee under section 65, 66-a or 68 of the bombay prohibition act, 1949, or(iii) of an offence under sections 3, 4, 5, 6 or 9 of the suppression of immoral traffic in women and girls act, 1956, or(iv) or an offence under section 135 of the customs act, 1962, or(v) of an offence under section 4, or for accepting bests in any public street, or thoroughfare or in any place to which the public have or are permitted to have access, or in any race course ..... person is likely again to engage himself in the commission of an offence similar to that for which he was convicted, may direct such person notwithstanding anything contained in this act or any other law for the time being in force, to remove himself outside such area or areas in the state of maharashtra (whether within the local limits of the jurisdiction of the officer or not and whether contiguous or not) by such route, and within such time, as the officer ..... state of maharashtra, : 1973crilj612 , the supreme court observed :'it is true that the provisions of section 56 make a serious inroad on personal liberty but such restraints have to be suffered in the larger interests of society. .....
Tag this Judgment!Court : Mumbai
Reported in : 1986(3)BomCR709; (1986)88BOMLR548
..... (b) twice or more of an offence under the bombay prohibition act, 1949, not being an offence under ss. ..... 66(b), bombay prohibition act, 1949 which is the first requirement of cl. ..... 66(b), bombay prohibition act. ..... 66(b), bombay prohibition act. ..... if he has reason to believe that such person is likely again to engage himself in the commission of an offence similar to that for which he was convicted, may direct such person notwithstanding anything contained in this act or any other law for the time being in force, to remove himself outside such area or areas in the state of maharashtra ................... ..... 59, bombay police act, 1951, hereinafter referred to as 'the act'. ..... after the enquiry, the impugned order was passed on 15th november 1985 externing the petitioner from the districts of thane and greater bombay for a period of two years.2. ..... 57 of the act and, therefore, bad in law. ..... 59 of the act which require the externing authority or the police officer authorised by the externing authority as the case may be to inform the proposed externee in writing of the general nature of the material allegations against him and to give .....
Tag this Judgment!Court : Mumbai
Reported in : 1986CriLJ2075; 1986MhLJ879
..... is no dispute before us that the present externee had suffered two convictions under section 66(b), bombay prohibition act, 1949 which is the first requirement of clause (b) of the section. ..... (b) twice or more of an offence under the bombay prohibition act, 1949, not being an offence under sections 65, 66a or 68, ..... merely recited the fact that the externee had suffered two convictions under section 66(b), bombay prohibition act. ..... gravamen of the challenge to the impugned order is that it has been passed only on the ground that the externee had to his record two convictions for the offences under section 66(b), bombay prohibition act. ..... divisional magistrate...if he has reason to believe that such person is likely again to engage himself in the commission of an offence similar to that for which he was convicted, may direct such person notwithstanding anything contained in this act or any other law for the time being in force, to remove himself outside such area or areas in the state of maharashtra... ..... is challenged in the present petition is an order of externment passed under section 57(b) read with section 59, bombay police act, 1951, hereinafter referred to as 'the act'. ..... externing the petitioner from the districts of thane and greater bombay for a period of two years.2. ..... view of the same, the impugned order is prima facie contrary to the provisions of section 57 of the act and, therefore, bad in law. ..... of section 57(1) is also reinforced by the provisions of section 59 of the act. .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(1)BomCR281
..... the bombay prohibition act, 1949 defines, in section 2(14) 'excise duty' and 'countervailing duty' to mean such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 in list ii in the seventh schedule to the constitution ..... under the proviso to section 106 of the bombay prohibition act, where payment is made of countervailing duty upon issue for sale from a bonded warehouse, such payment shall be made at the rate of the duty in force at the date of the issue from such warehouse ..... section 105 of the bombay prohibition act imposes an excise duty or countervailing duty as the case may be, on alcoholic liquor for human consumption at such rate or rates as the state government directs ..... the respondents are direct to desist from including countervailing duty paid subsequent to the date of import of indian made foreign liquor in bond into the limits of greater bombay and the corresponding transport fee in the value thereof for the purpose of computing the octroi thereon.14. ..... , learned counsel for the petitioners, and it was submitted that the municipal corporation of greater bombay cannot collect octroi upon indian made foreign liquor imported into the limits of greater bombay under boned by including the countervailing duty payable thereon in its value.8. mr. ..... can countervailing duty be included in the value of indian made foreign liquor for the purposes of calculating octroi when it is imported under bond into greater bombay from a state other than maharashtra? .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(2)BomCR537; (1985)87BOMLR667
..... a bootlegger means a person who indulges in, among other things, the manufacturing, storing, transporting and selling of any liquor in contravention of any provisions of the bombay prohibition act, 1949, and the rules and orders made thereunder and also a person who does any of the said things by or through any other person or who abets in any other manner the doing of any such thing. ..... 3(1) of the maharashtra prevention of dangerous activities of slumlords, bootleggers and drug-offenders act, 1981 (hereinafter referred to as 'the said act') in relation to the petitioner is challenged in this petition under art ..... the detaining authority has proceeded on the basis that the mere fact that the petitioner is a bootlegger as defined under the said act by itself is relevant in determining that his activities are prejudicial to the maintenance of public order.9. ..... in order to be satisfied that it is necessary to detain a person with a view to preventing him from acting in any manner prejudicial to the maintenance of the public order, naturally the authority will have to consider those incidents which have a bearing upon the maintenance of public order ..... 3, then he must be satisfied that considering the activities of the bootlegger, it is necessary to detain him with a view to preventing him from acting in any manner prejudicial to the maintenance of the public order. ..... 3 is satisfied that it is necessary to prevent him from acting in such manner that an order of detention can be passed under s .....
Tag this Judgment!Court : Mumbai
Reported in : 1986(2)BomCR92
..... they are holders of a bond licence under the provisions of the maharashtra foreign liquor (storage in bond) rules, 1964, ('the bond rules') framed under the bombay prohibition act, 1949 ('the prohibition act'). ..... sections 105 and 106 of the prohibition act lay down the manner of levying the excise duty on liquor. ..... sections 105 and 106 of the prohibition act, read as under :---'105. ..... imported---(i) by payment either in the state at the time of its import or in the state or territory of export at the time of its export, or (ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this act;(b) in the case of an excisable article exported by payment in the state at the time of its export, or in the state or territory of import;(c) in the case of excisable articles transported---(i) by payment in the district from which they are transported, or (ii) by payment ..... may prescribe;(e) in the case of intoxicating drugs manufactured in the state by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this act:provided that where payment is made upon issue for sale from a warehouse established or licensed under this act, such payment shall be at the rate of duty in force at the date of issue from the warehouse :provided further that where one and the same person is permitted .....
Tag this Judgment!Court : Mumbai
Reported in : 1986(1)BomCR372; (1985)87BOMLR409; 1986MhLJ829
..... 1859 of 1984 has given an elaborate judgment examining all the legal aspects of the case including the rules framed under the bombay prohibition act and has come to the conclusion, and in my opinion rightly, that the partnership agreement between the plaintiffs and the defendants does not invest any of the plaintiffs with any right or interest in the ..... is illegal because such a licence cannot be utilised except in the manner in which it is permitted by the bombay prohibition act and the rules made thereunder. 7. ..... was at the relevant time in the name of the first defendant a licence issued under the bombay prohibition act to sell country liquor. ..... was in effect the transfer of the licence itself which is totally prohibited by the relevant provisions of the bombay prohibition act. 5. mr. ..... the learned trial judge also noticed that the rules framed under the prohibition act do not permit a liquor licence to be utilised by any person other than the one to whom it is specifically ..... has stated, that the granting of a liquor licence to a partnership is not prohibited under prohibition act and the rules made thereunder. ..... rule 7(1) of the maharashtra country liquor rules of 1973 specifically states that the licensee shall carry on the business of the shop either personally or by agents or servants duly authorised by him in this behalf by written nokarnama in the prescribed form which is signed by the licensee and countersigned by a prohibition and excise officer not lower in rank than a sub- .....
Tag this Judgment!Court : Mumbai
Reported in : 1983(2)BomCR431; (1983)85BOMLR411
..... issued to him under the provisions of the bombay prohibition act, 1949 (hereinafter referred to as the 'act') read with rule (1) of the maharashtra country liquor rules, 1973. ..... been granted these licences under the bombay prohibition act, 1949 read with the relevant rules. ..... the provisions of the prohibition act with which are concerned also indicate that levy of licence fees is by ..... kind specified in such order shall be granted without previous approval of the state government or also direct any additions or alterations to be made to or in the conditions subject to which under any other provisions of this act, such licence, permit, pass or authorisation can be granted;(n) issue such other the instructions in any matter pertaining to the grant or otherwise of licence, permits, passes or authorisations under this ..... rent or consideration' were added by the maharashtra amendment act 70 of 1981 which came into force on ..... counsel appearing for the petitioners, urged the following contentions before us :---(i) maharashtra country liquor (second amendment) rules, 1981 are ultra vires of the ..... from the above discussion the following propositions emerge :(i) the maharashtra country liquor (second amendment) rules, 1981, are valid but the increases in fees effected by the said rules which came into force on november 6, ..... shows that it is an act to amend and consolidate the law relating to the promotion and enforcement of and carrying into effect the policy of prohibition and also of the abkari law .....
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