Judgment Search Results Home > Cases Phrase: excise malt liquors act 1890 section 8 saving of legislative authority of bengal council repealed Page 1 of about 22 results (0.044 seconds)

The State of Madhya Pradesh and ors. Vs. Tikamdas

Court : Supreme Court of India

Reported in : AIR1975SC1429; (1975)2SCC100; [1975]SuppSCR234; 1975(7)LC410(SC)

..... iv was also amended by the addition of the following provision at the end of it :the licensee shall be liable to pay the difference of fees per bottle on the balance of stocks of foreign liquor in the event of the enhancement of the scale of fees during the currency or on expiry of the licence.base on this modification of the rules, the state made the demand for the difference.5. ..... a fair reading of the rule giving full effect to the words used in rule xxvi of the excise rules and the explanation added to rule iv (of the foreign liquor rules already extracted) leave us in no doubt that the balance of stocks envisioned by the rules and subjected to enhancement or reduction of duty is such surplus stock as is held immediately before the expiry of the previous ..... the first contention that has been raised by the respondent in support of the judgment of the high court is that in any case subordinate legislation cannot be retrospective and the state government cannot therefore make rules and give effect to them retroactively. ..... the excise act and the foreign liquor rules made thereunder govern sales of these intoxicants and form f.l ..... we have already set out the provisions of sections 62 and 63 bearing on the subject and have no doubt that, in the present case, the statute does authorise the state, as its delegate, to make retroactive rules ..... at that time, under the extant rules the fee payable was 37 paise per quart bottle of malt liquor and different rates for other kinds of foreign liquor. .....

United States Vs. Constantine

Court : US Supreme Court

..... footnote 1 ] "on and after july 1, 1926, there shall be levied, collected, and paid annually, in lieu of the tax imposed by 701 of the revenue act of 1924, a special excise tax of $1,000, in the case of every person carrying on the business of a brewer, distiller, wholesale liquor dealer, retail liquor dealer, wholesale dealer in malt liquor, retail dealer in malt liquor, or manufacturer of stills, as defined in 3244 as amended and 3247 of the revised statutes, in any state, territory, or district of the united states contrary to ..... reference is also made to the fact that the section was specifically repealed by the revenue act of 1935, [ footnote 6 ] and the deduction is drawn that congress thought it had ..... imposed a penalty in aid of the enforcement of the eighteenth amendment, and therefore fell with its repeal, the court relied upon the legislative history and administrative interpretation of 701, and also thought such a construction necessary to avoid a serious question under article i, 8, of the constitution as to the uniformity of operation of the act throughout the united states. ..... the payment of the tax imposed by this section shall not be held to exempt any person from any penalty or punishment provided for by the laws of any state, territory, or district for carrying on such business in such state, territory, or district, or in any manner to authorize the commencement or continuance of such business contrary to the laws of such state, territory, or district, or in places .....

Everard's Breweries Vs. Day

Court : US Supreme Court

..... each of these corporations brought a suit in equity in the district court to enjoin the commissioner of internal revenue and other federal officers from enforcing the provision of the supplemental act prohibiting the prescribing of intoxicating malt liquors for medicinal purposes, alleging that it was not authorized by the eighteenth amendment and was in conflict with other provisions page 265 u. s. ..... that the opinion is extensively held that the prohibition of prescription of malt liquors is a necessary and proper means to the suppression of the traffic in intoxicating beverages likewise appears from the legislation in many states under which such prescriptions are not permitted. ..... the ultimate and controlling question, then, is whether, in prohibiting physicians from prescribing intoxicating malt liquors for medicinal purposes as a means of enforcing the prohibition of traffic in such liquors for beverage purposes, congress has exceeded the constitutional limits upon its legislative discretion. ..... the words "concurrent power" as used in the second section of the amendment "do not mean joint power, or require that legislation thereunder by congress, to be effective, shall be approved or sanctioned by the several states or any of them," and the power confided to congress, while not exclusive, "is in no wise dependent on or affected by action or inaction on the part of the several states or any of .....

Fram Nusservanji Balsara Vs. State of Bombay and anr.

Court : Mumbai

Reported in : AIR1951Bom210; (1950)52BOMLR799; ILR1951Bom17

..... legislature has ample authority to legislate regarding any aspect of intoxicating liquors or narcotic drugs, as the sovereignty of the local legislature in the sphere of legislation assigned to it is not in question, since the decision of their lordships of the privy council in the queen ..... collector and any police-officer not below the rank of the superintendent; of police in greater bombay or the deputy superintendent of police elsewhere, if be is satisfied that any person is acting or is likely to act in a mariner which amounts to a preparation, an attempt, an abetment, or a commission of any of the offences punishable under section 65 or 68, to arrest or cause to be arrested such person without warrant and to direct that such person shall be committed to custody for a period not exceeding fifteen days. ..... considering the end in view, the statute pisses the bounds of reason and assumes the character of a merely arbitrary fiat.that the opinion is extensively hold that a general prohibition of the sale of malt liquors, whether intoxicating or not, is a necessary moans to the suppression of trade in intoxicants, sufficiently appears from the legislation of other states and the decision of the courts in its construction .... ..... the abkari act which was on the statute book was repealed by this act and its provisions were ..... conclusion, logically pressed, would save the nominal power while preventing its ..... of goods; intoxicating liquor and narcotic drugs; and excise duties respectively. .....

Smt. Guruvamma W/O Late Annegowda Vs. State of Karnataka Represented b ...

Court : Karnataka

Reported in : 2007(4)KarLJ26; 2007(4)KCCRSN248; 2007(3)AIRKarR99

..... exclusive privilege of right of vending liquor or the state levying tax and duties on transaction of vending of liquor, all such receipts being characterized as excise revenue to the state in terms of the provisions of section 2(11) of the act and the scheme of the act being for raising such revenue to the state, the provisions of rule 18 of the lease rules being one to give effect to the provisions of section 17 of the act, they will have to be necessarily ..... of confirmation of his offer as on 1-6-1999, he had a period of 15 days for either executing the lease deed or for furnishing bank guarantee; that in the light of the provisions of section 9 of the general clauses act, the day of the receipt of the order has to be excluded and clear 15 days are to be computed and thereafter it would expire only by the midnight of 16th day and the husband ..... though in this regard the learned additional government advocate has placed reliance on the decision of the supreme court in the case of saveen kumar shetty [supra], the decision is an authority only for the purpose of holding that when once there is a repudiation or revocation of the contract for breach of contract on the part of the bidder, the confiscation of the amount is inevitable ..... 2-7-1999, there was necessarily a default in terms of rule 16 and rule 18(2) is also attracted when once sub-rule (1) of rule 18 is attracted, inevitably the consequence of forfeiture and malting good the loss in terms of sub-rule (2) of rule 18 follows.63. .....

State of Uttar Pradesh, and ors. Vs. M/S Mohan MeakIn Breweries Ltd, a ...

Court : Supreme Court of India

..... delhi cloth mills [1991 (1) scc 454], this court dealing with section 28 of up excise act, 1910 considered the question whether the excise authorities were entitled to levy excise duty on the wastage of liquor (military rum) in transit and held that the levy of differential duty (that is charging up the duty on the report of excess wastage) did not cease to be an excise duty even if it was levied on declaration of excess wastage. ..... the first respondent describes (in annexure-i to the writ petition) the process of manufacturing beer in its brewery thus: the process of manufacturing of beer - coarsely crushed barley malt termed grist added with cooked maize and rice clakes is boiled at a specific temperature in treated water in the vessel called mashtun by which the starches present in the grain are converted into sugars. ..... contention of the brewery in this behalf from its writ petition: (x) that section 28a(2) in so far as it purports to provide for permissible wastage could operate only from the stage the state government became competent to impose excise duty/additional duty and till beer is brought to such a stage that it is rendered fit for human consumption, the state legislature has no legislative competence to levy excise duty/additional duty and hence the state legislature cannot take .....

P N Dewan & Anr. Vs.state (Nct of Delhi)

Court : Delhi

..... 1737/2015 page 15 of 21 ***** l-1 (1990-91) no.f.l-1/ (10/90-91/imfl/excise dated april order the wholesale and retail prices of the following brands details of which are given overleaf, have been fixed by the competent authority in accordance with the provisions of sub-rule (17a) of 33 of the delhi liquor licence rules, 1976 and the excise policy name of the licensee-1990-91 m/s.1. ..... learned metropolitan magistrate vide order dated 2nd april, 2008 ordered for crl.m.c.1737/2015 page 4 of 21 framing of charges against the petitioners for the offences punishable under sections 420/199/200 ipc and vide order dated 19th april, 2008 charges were framed against the petitioners.9. ..... metropolitan magistrate vide order dated 20th october, 2007 directed charges to be framed against the petitioners under sections 420/199/200 ipc and the formal charge was framed vide order dated 19th november, 2007. ..... the selling of other brands other than double horse malted whisky will not attract provisions of penal law or excise act as the petitioners had already had license to sell the aforesaid brands in ncr- ..... mehta, j.judgment1 by way of the above captioned petition filed under section 482 of the code of criminal procedure, 1973, the petitioners seek to set aside the impugned order dated 24th january, 2015 passed by the learned additional sessions judge, tis hazari courts, new ..... the charge framed by the learned trial court is under sections 199/200/420 ipc while sectionsipc were dropped during arguments on .....

Mohan MeakIn Ltd. Vs. Excise and Taxation Commissioner, H.P. and ors.

Court : Supreme Court of India

Reported in : 1996IXAD(SC)577; JT1996(11)SC655; 1996(9)SCALE162; (1997)2SCC193; [1996]Supp9SCR258

..... these seek to levy imposition in their pith and substance not as incidental or as merely disincarnating provision permitting these in the lists in the field of industrial alcohol for the state to legislate.under these circumstances, therefore, it is clear that the state legislature had no authority to levy duty or tax on alcohol which is not for human consumption as that could only be levied by the center.6. ..... 'liquor' has been defined under section 3(14) of the act to mean 'intoxicating liquor and includes all liquid consisting of or containing alcohol; also any substance which the state government may by notification declare, to be liquor for the purpose of this act'. ..... section 3(1) defines 'bear' to include ale, porter, stout, and all other fermented liquors made from malt. ..... it was clear that all duties of excise save and except the items specifically excepted in entry 84 of list i were generally within the taxing power of the central legislature. ..... beer would mean fermented liquor from malt, when it is potable or in consumable condition as breverage. ..... the objective of this process is to convert the starches of the malt into fermentable sugar.the extract is drawn from the mash tun and boiled with the addition of hops for one to two hours after which it is contrifuged, cooled and received in the receiving wats. ..... the process of manufacture of beer is described as under:the first stage brewing process is the feeding of malt and adjuncts into a vessel known as mash tun. .....

Government of Haryana Vs. Haryana Brewery Ltd. and anr

Court : Supreme Court of India

Reported in : AIR2002SC1175; JT2002(2)SC292; 2002(2)SCALE289; (2002)4SCC547; [2002]1SCR942

..... section 3 of the punjab excise act, 1914, asapplicable to the state of haryana, specifies the 'exciseablearticles' and one of the articles is alcoholic liquor ..... and observed that excise duty wasbeing imposed not on the beer manufactured by the respondentbut on the liquid which came out of the wort kettle which wasa stage much before the liquid extracted out of malt hadacquired the character of alcoholic liquor fit for ..... case, it is contended by the learnedcounsel for the respondent that the figures which are givenand entered in the brewing book pertain to the words whichmeans the liquor obtained by the exhaustion of malt or grainbut to which no yeast had been added and, therefore, had notbecome alcoholic liquor fit for human consumption. ..... of the writ petition, it is stated that rule 35 isviolative of the act, no specific prayer was made in the writpetition, but in the manner in which we have interpreted rule35 it appears to us that it is only an enabling provisionwhich will help the excise authorities in calculating whatwould be the quantity of beer manufactured and fit for humanconsumption on which excise duty could be imposed. ..... the objective of this process isto convert the starches of the malt intofermentable sugar.the extract is drawn from the mash tinand boiled with the addition of hops for oneto two hours after which it is centrifuged,cooled and received in ..... 196 as follows:-"the first stage brewing process isthe feeding of malt and adjuncts into a vesselknown as mash tin. .....

Pernod Ricard India Pvt. Ltd. Vs. Special Director of Enforcement

Court : Delhi

..... & sons was gbp2488,840; (c) the above items were supplied at lower prices as compared to the supplies to the other countries; (d) the said blend matured whisky and vatted malts were imported by declaring the same as concentrate of alcoholic beverages as against the actual description of scotch whisky; (e) that by declaring lower value than the actual value and by ..... thereafter, the customs authorities referred the matter to the special valuation branch ( svb ) to enable the consignments to be cleared on the basis of provisional assessment in terms of section 18 of the customs act, 1962 ( ..... in the impugned order, the at referred to an order dated 25th march 2003 passed by the customs, excise and gold (control) appellate tribunal ( cegat ), new delhi disposing of the appeal filed by smpl against the order dated 31st may 2002 and 4th june ..... facility to make potable spirit, it disclosed in its application that it planned to import proprietary vatted malts for upgrading locally manufactured liquor products to be sold under seagram s international brands.5. ..... it is stated that, in terms of the excise laws prevalent in india, the potable liquor that is permitted to be sold for consumption ..... commissioner of customs, icd tughlakabad (2010) 8 scc313 affirmed in part an order of the customs, excise and service tax appellate tribunal ( cestat ) directing the commissioner of customs to re-determine the value of the imported cab in terms of rule 5 (1) (c) read with rule 6 of the customs valuation .....