In this act unless there is anything repugnant in the subject or context. Whereas is expedient to consolidate and amend the lit aw in bengal relating to the import, export, transport, manufacture, possession and sale of 2intoxicants. The government of west bengal also known as the state government of west bengal, or locally as state government, is the supreme governing authority of the indian state of west bengal and its 23 districts. Whereas it is expedient to consolidate and amend the law in bengal relating to the import, export, transport, manufacture, possession and sale of intoxicants.
The corporate tax act of 1909 provided that the excise tax laid on the corporate business, was to be measured by the corporate income. Challenging the policy decisions for issuance of thousands of excise licenses for opening of new foreign liquor off shop and country spirit shops in the state of west bengal in violation of the provisions of the bengal excise act, 1909 and the rules framed thereunder, the appellant, amongst others, moved a writ petition being no. The swadeshi movement and the partition of bengal and. The bengal excise act, 1909 bengal act v of 1909 8th september, 1909. Information in respect of the department of excise in the. The narcotic drugs and psychotropic substances act,1985 and portion of the w. Apr 17, 2020 the swadeshi movement and the partition of bengal and morleyminto reforms, 1909, history, upsc upsc notes edurev is made by best teachers of upsc. All bengal excise licensees association v raghabendra. The bengal, agra and assam civil courts west bengal amendment act, 2000.
I have received a notice from the kapashera police station, signed by the head constable, against a vehicle maruti esteem i sold to a buyer in nov. In the west engal sales tax settlement of dispute act, 1999,1 in seetion 2, in subsection 1, in elause a, for the words, figures and. These rules were made in exercise of powers conferred by sections 85, 86 read with sections 30, 31. By his order dated 2091980, the learned sessions judge set aside the order of the learned magistrate and directed him to proceed with the case from the stage as it. The bengal chamber of commerce and industry royal exchange, 6 netaji subhas road, kolkata 700 001 tel. This document is highly rated by upsc students and has been viewed 811 times. Repealed in bengal by the bengal excise act, 1909 bengal act 5 of 1909, and in assam by e. The bengal excise act, 1909 is the principal act followed by excise officers in discharging their duties. The bengal excise act, 1909, the bengal amusement tax act, 1922, the.
Law in india, bare act pdf advocates supreme court of. Against that there was a motion to the learned sessions judge. Beer, bottle, collector, denaturant, denature, excisable article, excise duty and countervailing duty, excise commissioner, excise officer, exciserevenue, export, import, intoxicating drug, liquor, manufacture, pachwai, place, sale, spirit, tari, transport. Discounts provided after completion of sales the definition of the term sale price under the west bengal vat act states sale price includesbut does not. Bengal excise act, v of 1909 shall cease to be in substituted by a.
Consolidated rules published under notification no. Within a few months thereof, the west bengal excise rules, 1993 were promulgated vide notification dated 2231993. But apart from this there are certain more concepts and terms related to alcohol laws in india which also needs to be learnt for thorough understanding of the topic. Fire services fire license rules,2004 and the drug and cosmetic rules, 1945. Reasoning adopted by the learned single judge that steps for obtaining sanction should have been adopted before. Excise act, 1909 section 46applicability of the provision relating to searchfor the purpose of conducting search in order to find out as to whether a person is guilty of an offence under section 46 of the excise act the provision of section 103 crpc has no application. It is hereby enacted in the sixtythird year of the republic of india, by the legislature of west bengal, as follows. Subsequent to the filing of the present application, another application under section 8 of the west bengal taxation tribunal act, 1987 has been.
Bar to application of section 370 of the bengal municipal act, 1932. The west bengal excise selection of new sites and grant of license for retail sale of liquor and certain other intoxicants rules, 2003 12112010 west bengal excise country spirit rules, 2010 published under notification no. Whereas it is expedient to amend the bengal excise act, 1909, for the purposes and in the manner hereinafter appearing. Apollo zipper company private limited acquisition and transfer of undertakings act, 1996. Bengal proper covered the ethnolinguistic region of bengal presentday bangladesh and the indian state of west bengal. Power of state government to exempt intoxicants from provisions of act. Bengal embankment act, 1882 bengal excise act, 1909 bengal famine insurance fund act, 1938 bengal ferries act, 1885 bengal food adolteration act, 1919 bengal general clauses act, 1899 bengal ghatwali lands act, 1859 bengal irrigation act, 1876 bengal landrevenue interest act, 1935 bengal landrevenue sales act, 1859 bengal landrevenue. And wherms, the acls mentioned in part1 of the schedule having been passed by the governorgeneral of india in council, tbe previous sanction of the governorgeneral has. West bengal laws, bare acts, rules, and regulations the bengal landholders attendance act, 1848 the calcutta landrevenue act, 1850. Consolidated rules made under section 86 of the bengal excise act, 1909. Act v whereas ic is expedient o consolidate and amend the law in bengal relating to rhe import, export, transport, manufacture.
Scribd is the worlds largest social reading and publishing site. Whereas it is expedient to consolidate and amend the law in bengal relating to the import, export, transport, manufacture, possession and sale of 1intoxicants. Definition of capital goods for the purpose of works contract. An act to consolidate and amend the excise law in bengal. This is a chronological, but incomplete list of acts passed by the imperial legislative council between 1861 and 1947, the constituent assembly of india between 1947 and 1949, the provisional parliament between 1949 and 1952, and the parliament of india since 1952. Whereas is expedient to consolidate and amend the law in bengal relating to the import, export, transport, manufacture, possession and sale of 2intoxicants. Section 482 crpc writinglaw bare act, bare act pdf. The bengal excise act, 1909 west bengal judicial academy. The 1909 act defined the corporate tax as an excise tax and therefore it is an indirect tax under article i, section 8, clause 1, granting congress the power to lay and collect taxes, duties, imposts and. It consists of an executive, led by the governor of west bengal, a judiciary and a legislative like other states in india, the head of state of west bengal is the governor. Bengal act i of 1871, as modified up to the 1st may, 1907 author. The bengal presidency, officially the presidency of fort william and later bengal province, was a subdivision of the british empire in india. The bengal excise act, 1909 the calcutta improvement act, 1911 the bengal public demands recovery act, 19. At the height of its territorial jurisdiction, it covered large parts of what is now south asia and southeast asia.
As modified up to the 1st february, 1993 8th september, 1909 an act to consolidate and amend the excise law in bengal. Sales tax act, 1994, the central sales tax act, 1956, the west bengal sales tax on entry of goods into local area act, 2012. Bengal act vi of 1870 and the bengal villagechaukidari act, 1871. Consolidated rules made under section 85 of the bengal excise act, 1909. I this act may be called the bengal excise act, 1909. Country liquori where additional excise duty has been paid under the bengal excise act, 1909. Pawnbrokers and moneychangers lo repod slolen property undcr penalty for ncgiect. And whereas, the acts mentioned in part 1 of the schedule having. Bengal vat act may be rephrased as taxable goods purchased for use in business other than that as defined in subclause a and subclause b of clause 5 of section 2. The bengal excise act, 1909 january 8, 2019 an act to consolidate and amend the excise law in bengal relating to the import, export, transport, manufacture, possession and. Bengal excise act 1909 section 51 from the above table we can see the huge variations that are practised by different states for keeping different legal age for consumption of alcohol.