Judgment Search Results Home > Cases Phrase: excise malt liquors act 1890 section 8 saving of legislative authority of bengal council repealed Court: mumbai Page 1 of about 1 results (0.054 seconds)

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 the abkari act which was on the statute book was repealed by this act and its provisions were .....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. .....

Bussa Overseas and Properties (Private) Limited and Another Vs. Union ...

Court : Mumbai

Reported in : AIR1991Bom273; (1991)93BOMLR892

..... since there was not even a suggestion that an erroneous practice followed or an erroneous view taken by the customs authorities creates estoppel against their statutory duty to apply the correct law, it was necessary to examine the relevant provisions of import policy and the customs act to understand the correct law and there is which we have done.we also do not agree with shri bulchandani that the two decisions of this court strongly ..... the customs authorities issued notices under section 124 of the customs act, 1962 requiring the petitioners to show cause why action should not be taken under section 111(d) of the customs act. ..... matter of m/s pravin nanalal wherein he held that in the manufacture of indian made foreign liquor the practice has been to import over proof strength liquors and to dilute them to specified alcoholic strength and bottle them thereafter. ..... whisky in a sense that it is potable spirit obtained by distillation of an aqueous extract of an infusion of malted barley that has been fermented with strains of saccharomyces cerevisial, this is not whisky for retail sale as per i.s ..... that the distilleries have to pay excise duty on such a process, it can be assumed that the process is not just diluting the concentrated whisky or gin by adding water or soda as contended by the customs authorities. ..... dated 11th april 1985 and 6th november, 1985 issued by the assistant commissioner of prohibition and excise to maharashtra distilleries ltd. ..... per maharashtra state excise rules. .....

Bussa Overseas and Properties (Pvt.) Ltd. Vs. Union of India

Court : Mumbai

Reported in : 1991(53)ELT165(Bom)

..... or the like shall be exempt :- (i) from the whole of the duty of customs leviable thereon under the first or the second schedule to the customs tariff act, 1975 (51 to 1975), as the case may be, and (ii) from the whole of the additional duty leviable thereon under section 3 of the customs tariff act, 1975 (51 of 1975), in the case of imports, provided that - (a) the value of the packages or containers or the like in which the goods are packed is ..... cases the customs authorities issued notices under section 124 of the customs act, 1962 requiring the petitioners to show cause why action should not be taken under section 111(d) of the customs act. ..... wherein he held that in the manufacture of indian made foreign liquor the practice has been to import overproof strength liquors and to dilute them to specified alcoholic strength and bottle them thereafter ..... is whisky in a sense that it is potable spirit obtained by distillation of an acqueous extract of an infusion of malted barley that has been fermented with strains of saccharomyces cerevisial, this is not whisky for retail sale as per i.s. ..... that the distilleries have to pay excise duty on such a process, it can be assumed that the process is not just diluting the concentrated whisky or gin by adding water or soda as contended by the customs authorities. ..... permits dated 11th april, 1985 and 6th november, 1985 issued by the assistant commissioner of prohibition and excise to maharashtra distilleries ltd. ..... per maharashtra state excise rules. .....

Ramon Distilleries Ltd. and anr. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 1993(1)BomCR18; (1992)94BOMLR498

..... of the application under rule 22, the collector or the officer issuing the pass shall make such inquiries as he may deem necessary; and if all duties and fees leviable under the act, have been paid in respect of the indian-made foreign liquor to be exported or if the exporter has deposited with him a sum which in his opinion is sufficient to cover the amount of duty and fees or if the applicant has executed ..... iv of the import pass to the chief excise authority of the district of export, who if he seems no objection after comparing it with part ii and part iii of the pass received by him direct from the issuing authority, shall issue orders for delivery of liquor in accordance with the rules in force in ..... subject and is hence extracted below :'no tax can be imposed by any bye-law or rule or regulation unless the statute under which the subordinate legislation is made specially authorises the imposition even if it is assumed that the power to tax can be delegated to the executive. ..... spirits, wines, malt liquor, ale, beer ..... next question that falls for determination is whether proviso to sub-section (1) of section 23 of the maharashtra foreign liquor (import & export) rules, 1963 is ultra vires of the provisions of the act and the powers of the state government to make rules and ..... in form i on recovery of export fee at the following rates :(a) indian-made foreign liquor except spirits, wines, fifty five malt liquor, ale, beer, porter, cider and other paise fermented liquors; per litre. .....

United Spirits Limited (Formerly Known as Shaw Wallace Distilleries) V ...

Court : Mumbai

Reported in : 2009(6)BomCR401; 2009(111)BomLR2810; 2009(167)LC80(Bombay); 2009(240)ELT513(Bom)

..... considering the above arguments, the supreme court framed the following point for determination:whether the doctrine of unjust enrichment in section 11b of the act is applicable to the facts of this case, having regard to the fact that niil (manufacturer) had paid the differential disputed excise duty under protest from 01.03.1974 to 31.10.1984 when the assessment was finalised in favour of niil in view of the judgment of this court in the case of union of ..... so determined shall be credited to the fund:provided that the amount of [duty and interest, if any, paid on such duty] as determined by the [assistant commissioner of customs or deputy commissioner of customs] under the foregoing provisions of this sub-section shall, instead of being credited to the fund, be paid to the applicant, if such amount is relatable to:(a) the [duty and interest, if any, paid on such duty] paid by the importer [or the exporter, as the case may be], if ..... if the duty determined on final assessment is modified by the customs authorities at the instance of the importer, then the duty determined as per the modified order will represent the final ..... engaged in the business of manufacture, sale and distribution of indian made foreign liquor (imfl) and have been manufacturing 'royal challenge whisky' since 1982. ..... section 11b of the act or similar provision merely gives legislative recognition to ..... of 'royal challenge whisky' requires the addition of undenatured ethyl alcohol (malt spirit) which is the essence. .....

M/S. Maharashtra Distilleries Limited Vs. the Municipal Corporation, A ...

Court : Mumbai

Reported in : AIR1996Bom272; 1996(3)BomCR646; (1996)98BOMLR311; 1996(1)MhLj874

..... juices, syrups and all beverages, glucose, extras or any of it, sugar oil stores (except edible oils) preserved provisions, baking or curry powder, saccharin, all kinds of food' colours and essences-glucose of all other kinds of malt extract, honey, papad, potato, wafers, meat preserved for whatever use and all other kinds of food or drink not specifically provided for excepting whole milk or toned milk or skim milk powder or neera.2%class ..... the petitioner is also having a licence for manufacture of potable liquor by the licensing authority under the provisions of the maharashtra distillation of spirit and manufacture of potable liquor rules, 1966, and that the petitioner is carrying on the manufacturing of potable liquor in accordance with the terms and conditions of the licence. ..... in that case, the court was required to consider whether the vend fee in respect of the industrial alcohol under different legislations and rules in different states is valid on the basis of competence of the state legislatures to levy vend fee on the industrial alcohol ..... the court dealt with the following three questions :(i) whether the power to levy excise duty in case of industrial alcohol was with the state legislature or the central legislature ..... from the aforesaid various definitions of the word 'spirit' given under the bombay prohibition act and the rules, it isclear that the word 'spirit' is a generic term and it includes 'rectified spirit' ..... sections 2(10), 2(10a), 2(37) and 2(43) read as' under .....

Kumar's Liquors and Beers Pvt. Ltd. and Another Vs. BDA Limited and An ...

Court : Mumbai Aurangabad

..... bda limited and kumar liquors is not regulated by section 213 of contract act and no adverse inference could have been drawn against kumar liquors for not producing the ..... he points out that, in this situation, when the excise inspector posted at the go-down of kumar liquors has not been examined, trial court could not have relied upon evidence of excise inspector posted at the go-down of bda limited and on that strength, recorded a finding that goods disclosed in various invoices ..... found that in absence of proof of such payment, bda limited cannot claim that amount back from kumar liquors and as such when no proof of payment was produced, that amount would be required to be deducted ..... provisions of section 79 of companies act, section 34 of evidence act, and section 213 of contract act to buttress ..... exhibit 1154 issued by cruikshank to bda limited admittedly shows payment by kumar liquors of excise duty for various indents raised by cruikshank on bda. ..... rival contentions of the respective counsel was undertaken, the question cropped up at threshold whether in absence of such balance sheet filed either by bda limited or kumar liquors, a disputed question about the liability could have been gone into by the trial court. ..... also shows a finding that in many cases amount forwarded by kumar liquors to bda in advance to pay excise duty was short and hence, balance amount was paid by bda ..... denied authority of ..... not produced by bda limited by alleging that some were seized by income tax authorities. .....

Phantom Films Pvt. Ltd. and Another Vs. Central Board of Film Certific ...

Court : Mumbai

..... of choosing any theme and selecting characters to indicate as to how any issue concerning the society has assumed serious proportions, then, within the four corners of the act, the authorities must decide as to whether the work/film is fit to be certified not for universal public viewing but by the adults. ..... has come to a conclusion that the film is not suitable for unrestricted public exhibition but restricted to adults, provided certain excisions and modifications in the film are carried out and such cuts or changes or modifications are listed with specific reference to section 5b and the guidelines, then, it is apparent that an informed and rationale decision has been taken. ..... , once it is held that article 19 is applicable and a fundamental right enumerated therein has been infringed, the only thing which can save the law from constitutional invalidity is if it comes within any of the exceptions enumerated in clauses (2) to (6) of article 19 of ..... and by indifference, laxity or abetment, pictures which pollute public morals are liberally certificated, the legislation, meant by parliament to protect people's good morals, may be sabotaged by statutory enemies within. ..... written or printed matter (as manuscripts of books or plays) in order to forbid publication, circulation or representation if it contains anything objectionable b: one having authority to guide and supervise students in english colleges and universities c: one of a council, since abolished, in some states of the u. s. .....

Baramati Grape Industries Ltd. and ors. Vs. the State of Maharashtra a ...

Court : Mumbai

Reported in : 1998(1)ALLMR352; 1997(3)BomCR190

..... substance in the contentions that excise duty levied by the state government by adding explanation to section 105 of the bombay prohibition act which provides that duty can be imposed at different rates according to the manufacturing cost of excisable article declared in writing by the manufacturer or the exporter to the state, to the prescribed authority and authenticated by that authority is beyond the legislative competency.re : fixation of ..... preparation or molasses shall not be possessed or sold and the prescription of a standard or quality for any intoxicant denatured spirituous preparation mhowa flowers or molasses ;' res : contention that excise duty is levied beyond the legislative competence as duty is levied not only on manufacturing cost of alcoholic liquor but also on the other items such as bottling, packing and transporting (manufacturing cost + other costs). ..... this case deals with mostly all the contentions which are raised in these petitions and are negatived by the court.in that case the challenge was to section 2-a of the west bengal taxation (second amendment) act, 1989 which reads as under :-'(2-a) the rural employment cess shall be levied annually on a tea estate at the rate of twelve paise for each ..... to refer to all the conditions but we refer to clauses 22 to 32 which read as under :'(22) each variety of potable liquor manufactured shall be registered, and shall bear a distinctive number which shall be known as its registered batch number in the register in .....

GulamhusseIn Ebrahim Matcheswalla (by His Legal Heirs) Vs. Commissione ...

Court : Mumbai

Reported in : [1974]97ITR24(Bom)

..... the tribunal took the view that the provisions of section 12 of the act alone were applicable; that part of the expenditure incurred was of a revenue nature and the remaining part was of a capital nature being in the nature of alteration or improvement or ..... . in this case, the bombay high court was construing the phrase 'current repairs' occurring in section 10(2)(v) and it points out that the word 'current' in the expression 'current repairs' does not mean 'petty' but denotes such repairs which are attended to when the need for them arises ..... him the repairs executed during the relevant accounting periods constituted permissible deductions wither under section 10(2)(v) or section 12(2) of the act for the respective assessment years. ..... judgments in these two cases are to be found at pages 46 and 81 of the volume entitled unreported income-tax judgments of the bombay high court, published by the western india regional council of the institute of chartered accountants of india, bombay ..... . their lordships of the privy council referred to the observations of buckeley ..... . their lordships of the privy council took the view that the sum so expended was an outgoing not of a capital nature and was expended for the repairs of property occupied for the purpose of trade, and as such was rightly ..... commissioners of income-tax, which is one of the cases referred to by their lordships of the privy council in rhodesia railways ltd ..... on behalf of the revenue upon a decision of the privy council in rhodesia railways ltd. v .....