Judgment Search Results Home > Cases Phrase: the abkari second amendment act 1975 1 Page 1 of about 40,590 results (0.931 seconds)

M.P. Lime Manufacturers' Association, Katni and Ors. Vs. State of Madh ...

Court : Madhya Pradesh

Reported in : AIR1989MP264; 1989MPLJ561

..... under the act, as it stood prior to its amendment by act no, 21 of 1987, energy development cess was levied by part 1 of that act, urban development cess was levied by part ii of the act, cess on transfer of vacant land and land used for purpose of agriculture was levied by part ii) of the act and cess on storage of coal was levied by part iv of the act. ..... further, the amount of tax depends upon the area of the land on which market is held and the importance of the market subject to a maximum fixed by the state govt, we have, therefore, no hesitation in coming to the conclusion on a consideration of the scheme of section 62 of the act that the tax provided therein is a tax on land, though its incidence depends upon the use of the land as a market. ..... in the first place, it must be levied in consideration of certain services which the individuals accept either willingly or unwillingly, and in the second place, the amount collected must be earmarked to make the expenses of rendering these services and must not go to the general revenue of the state to be spent for general purposes. ..... the salvation army western india territory), air 1975 sc 846, the supreme court has held that two elements are essential in order that a payment may be regarded as a fee. .....

State of Punjab and anr. Vs. Devans Modern Brewaries Ltd. and anr.

Court : Supreme Court of India

Reported in : JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26

..... speaking for the constitution bench noticed that after the constitution amendment act, 1951 in terms of article 19(6) a three-fold provision by way of exception to or limitation upon clause (1)(g) of the article 19 was made stating:'in the first place it empowers the state to impose reasonable restrictions upon the freedom of trade, business, occupation or profession in the interests of the general public. ..... the punjab excise act and the kerala abkari act although pre-constitutional acts, the subsequent amendments which are impugned in these matters must, thus, be referable either to entry 8 or entry 51 of list ii of the seventh schedule of the constitution of india. ..... although, the parties entered into a concluded contract, the appellant therein filed a writ petition asking for a direction quashing the auction held on march 23, 1968 and secondly, they asked that the respondents be restrained from enforcing the obligations arising under the terms and conditions of the auction.194. ..... : [1975]1scr575 while dealing with the concept of 'public policy' observed thus:-'...public policy does not remain static in any given community. ..... deputy excise & taxation commissioner : [1975]3scr254 that there is no fundamental right in a citizen to carry on trade or business in liquor. ..... : [1975]3scr254 and khoday distilleries ltd and ors. v. .....

M/S.Pts Hotels India Private Limited Vs. State of Kerala

Court : Kerala

..... notwithstanding anything contained in this section, the provisions of sub-sections (7) to (9) shall not be applicable to any abkari shop existing on the 25th day of november, 2012, the date of commencement of the kerala municipality (second amendment) ordinance, 2012 (64 of 2012), or, subject to all existing legal provisions, for re-establishing the toddy shops existing on the said date, in the wpc58182013 8 area within the boundaries allotted for establishing them. ..... therefore, the establishments sought to be included within the meaning of an abkari shop are the establishments mentioned in the said provision, as contemplated by the abkari act, 1077 and the rules made thereunder. ..... notwithstanding anything contained in the abkari act, 1077 (1 of 1077) or in any other law for the time being in force, no person shall, without previous permission in writing of the municipality and otherwise than in accordance with the conditions specified in the permission, establish an abkari shop within a municipal area. ..... while granting permission to establish an abkari shop near an educational institution or place of worship, the distance limit prescribed in the abkari act for the time being in force or the rules framed thereunder shall be complied with and the municipality shall not grant permission to establish an abkari shop within the said distance limit.9. .....

Smt.Sabana @ Chand Bai and anr Vs. Mohd.Talib Ali and anr

Court : Rajasthan Jodhpur

..... the hindu succession act, 1956, the dowry prohibition act, 1961, the maternity benefit act, 1961, the medical termination of pregnancy act, 1971, equal remuneration act, 1976, criminal law (second amendment )act, 1983 , commission of sati (prevention ) act, 1989, the immoral traffic (prevention )act, 1956, the indecent representation of women (prohibition) act, 1986, are few legislation enacted with a view to uplift the status of women in the society.17. ..... (s.b.criminal revision petition no.362/2011) 51 single judge for decision of the revision petition on merits but since, the order impugned in the revision petition passed by the appellate court, affirming the order passed by the trial court holding that the act of violence committed prior to coming into force of the act cannot be made basis for initiating proceedings under the act and therefore, the petitioner cannot be said to be an aggrieved person, is solely based on the decision of this court in hema @ hemlata's case (supra), which stands over ruled .....

Nobbey, and anr. Vs. State of Kerala, and ors.

Court : Kerala

..... a direction was sought against the third respondent to compound the offence as provided under section 67 a of abkari act introduced by kerala abkari (amendment) act 3 of 2010, contending that indian made foreign liquor was purchased from kerala state beverages corporation and were being taken to his residence for a function and no offence as alleged was committed except an offence under section 63 of abkari act. 2. ..... state of kerala (2003 (2) klt 173) considered an identical question and held that when there is no case for the prosecution that accused were transporting illicity liquor or they have illegally imported liquor or the liquor was adulterated or they have manufactured the liquor or liquor was transported for illegal second sale, an offence under section 55(a) is not attracted and when the liquor was purchased from ksbc for own consumption and there is no question of illegal import or transporting ..... or possessing illicit liquor, the only offence alleged is for possession of excess quantity of liquor than in permissible under the law. .....

Subash Soman, Managing Director, M/s.Maramon Hotel and Resort Pvt. Ltd ...

Court : Kerala

..... if we further examine the amended section 447 of the act, sub-section (7) of the said provision is to the following effect: notwithstanding anything contained in the abkari act, 1077 (1 of 1077) or in any other law for the time being in force, no person shall, without previous permission in writing of the municipality and otherwise than in accordance with the conditions specified in the permission, establish an abkari shop within a municipal ..... the light of the above statutory provisions, the issues to be resolved are: (i) whether sub-rule (7) of rule 13 of the rules makes any distinction between domestic terminal and international terminal in an international airport; and (ii) whether, in terms of the amended section 447 of the act, especially going by the definition of abkari shop, the petitioner is mandated to obtain an noc from the municipal corporation, as has been insisted upon by the second respondent ..... laying specific emphasis on the explanation appended to section 447 of the act, the learned government pleader would contend that the abkari shop, as per the act and the rules, means a toddy shop, a foreign liquor retail shop, an establishment having an fl-9 licence, or ..... (7) of section 447 makes it mandatory that notwithstanding anything contained in the abkari act, no person shall establish an abkari shop within a municipal area without the previous permission in writing of the municipality and otherwise than in accordance with the conditions specified in the provision. 32. .....

State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

..... of writ petitions, it held that the explanation to section 5(2c) of the act did not advance the case of the state because once it is held that the provisions of the abkari act read with the rules framed thereunder did not cast the liability for payment of excise duty on foreign liquor sold in the state of kerala on the manufacturers and that the payment of excise duty was the liability of the beverages corporation, the explanation added to section 5(2c) did not change the legal position unless the abkari act was suitably amended so as to impose the liability of payment of excise duty ..... the second notification is in similar terms wherein in exercise of powers conferred by the sections 6, 7, 17 and 18 of the abkari act the government of kerala directed that the import and export fees, the excise duty and luxury tax under the said sections shall be levied on the following kinds of liquors manufactured in the state and exported outside the state under bond in force or manufactured elsewhere in india and imported into the state by land, air or sea under bond, at the rates mentioned against each kind of liquor ..... the high court while disposing of the second batch of writ petitions considered the binding precedents on the subject and observed that irrespective of the manner in which the rules and agreements between the parties changed the point of collection, excise duty in its true character is always a duty payable by the manufacturer of an article and remains the liability of the .....

Emperor Vs. Nanoo Sheikh Ahmed

Court : Mumbai

Reported in : (1926)28BOMLR1196

..... i think an important fact to be borne in mind is that, prior to the amendment of the abkari act by bombay act xii of 1912, an excise-officer after arresting a person had forthwith to send him to the nearest police-station and the investigation was then conducted by police-officers, whereas now, an excise-officer, if empowered under section 41, can exercise police powers of investigation, which cover a certain amount of detention of the accused while the investigation is going on, so that he has similar opportunities of extorting a confession ..... i am of opinion that, under the circumstances of this ease, the abkari inspector, invested with the powers of an officer in charge of a police-station under the criminal procedure code, should be regarded as apolice-officer ' under section 25 of the evidence act, it will be noted that, prior to the bombay amending act xii of 1912, any confession made to a police-officer in charge of a police-station in the course of his investigation of any offence ..... :-i do not think it is possible that the excise officers in this case could be paid to he police officers, and that the statements made by the first and the second accused were not admissible by reason of the fact that they were made to police officers ..... not as an actual fact a ' police-officer,' moreover, it does not follow that because some of the duties of a particular officer are conferred on any other officer, the second officer thereby becomes a member of the service of the first officer. .....

Nanoo Sheikh Ahmed Vs. Emperor

Court : Mumbai

Reported in : AIR1927Bom4

..... i think an important fact to be borne in mind is that, prior to the amendment of the abkari act by bombay act xii of 1912, an excise officer, after arresting a person, had forthwith to send him to the nearest police station, and the investigation was then conducted by police officers, whereas now, an excise officer, if empowered under section 41, can exercise police powers of investigation, which, cover a certain amount of detention of the accused while the, investigation is going on, so that he has similar opportunities of extorting a confession from ..... instance the police powers given by the present sections 41, 41 a, 41 b and 410, were conferred by section 25 of the bombay abkari (amendment) act; 1912 ..... bombay the opium act has been expressly amended so as to confer upon abkari officers certain wide police powers, which are very similar to those conferred on them as regards offences under the abkari act, ..... apply as much to an excise officer exercising the powers conferred upon him by section 41 of the abkari act as amended as to a police officer.29. ..... do not think it is possible that the excise officers in this case could be said to be police officers, and that the statements made by the first and the second accused were not admissible by reason of the fact that they were made to police officers ..... does not follow that because some of the duties of a particular officer are conferred on any other officer, the second officer thereby becomes a member of the service of the first officer. .....

Emperor Vs. Saver Manuel Dantes

Court : Mumbai

Reported in : AIR1940Bom307; (1940)42BOMLR791

..... this view is supported by the preamble to the amending act, which recites that it is expedient to amend the abkari act so as to remove doubts as to the validity of certain notifications issued under the act; there was no doubt whatever about the validity of the notification of july 17, 1939, since it had been declared invalid. ..... two objections are taken to the notification itself: first, that it does not fall within the ambit of section 7 of the amending act, and, secondly, that, it, it does so fall, the notification having been declared by this court to be of no effect, the accused cannot be convicted under it.8. ..... ii of the 7th schedule to the government of india act, 1935, or otherwise, to pass a law of which the object is to introduce a policy of total prohibition in the province of bombay or in certain areas thereof; and (6) whether section 3 and section 6(b) of bombay act vi of 1940 are intra vires, in particular with regard to total prohibition of possession of liquor and of intoxicating drugs.second question: in the event of the first question being answered in the affirmative, whether there is in existence any effective notification under section 14b(2) of the bombay abkari act, 1878, absolutely prohibiting the possession .....