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. Reasoning adopted by the learned single judge that steps for obtaining sanction should have been adopted before. Act, 1909 bengal act v of 1909 is extended by notification under section 2 of the union territories laws act, 1950 30 of 1950, to the union territory of tripura, the tripura. Bengal excise act, 1909 bengal famine insurance fund act, 1938 bengal ferries act. The provision seeks toa bring under the settlement scheme in respect of cases for the assessment periods up to the year 2014, which are pending in appeal or revision as on the 30th day of september, 2016. Within few months thereof, west bengal excise rules, 1993 were promulgated vide notification dated 22nd march 1993. In this act, unless there is anything repugnant in the subject or context, 1 beer includes ale, stout, porter and all other fermented liquors usually made from malt. Acts and instruments framework reform consequential provisions act 2015. The bengal excise act, 1909 bengal act v of 1909 8th september, 1909. Reversal of input tax credit on interstate stock transfers as per existing provisions of vat laws input tax credit up to 3% previously it was 4% is denied to dealers in the.
Option to make payment of deferred tax at discounted rate. Power of state government to exempt intoxicants from provisions of act. Sales tax act, 1994, the central sales tax act, 1956, the west bengal sales tax on entry of goods into local area act, 2012. The legal, historical and ground realities of influx, the ilp. Beer, bottle, collector, denaturant, denature, excisable article, excise duty and countervailing. The bengal excise act, 1909, the bengal amusement tax act, 1922, the west bengal entertainments and luxuries hotels and. Section 482 crpc writinglaw bare act, bare act pdf.
Whereas it is expedient to consolidate and amend the law in bengal relating to the import, export, transport, manufacture, possession and sale of intoxicants. Alipurduar dist alipurduar alipurduar alipurduar alipurduar alipurduar alipurduar ps case no. In this act, and in all bengal acrs made after the commen cemenr of hjs act and in all wes bengal acts unless here is. Sllura distpurulia to start a case u s 116 a c the bengal excise act 1909 along with seized country spirit bottles dilse, dil. Shura distpurulia to start a case u s 46 a c of the bengal excise act 1909 in producing here with arrested accused namely netai sardar 34 yrs so sardal of vill debipur, po rakhera, p. We have also gone through the provisions of the west bengal excise rules 2005 and the bengal excise act, 1909. Bengal proper covered the ethnolinguistic region of bengal presentday bangladesh and the indian state of west bengal. Bihar and orissa municipal act 1922 prevention of adulteration act 1919 excise act 1914. All taxes under the wbvat act, 2003, wbst, 1994, cst act, 1956, wb taxes on profession, trading, callings and employment act, 1979, wb entry of goods into local areas act, 2012 and the bengal excise act, 1909 are paid through grips only. Bengal state tax on professions, trades, callings and employment act, 1979, west bengal tax on entry of goods into local areas act, 2012, and the bengal excise act, 1909 shall be paid by the tax payers electronically only through grips portal with effect from 1 st october, 2014. Whereas it is expedient to consolidate and amend the law in bengal relating to the import, export, transport, manufacture, possession and sale of 1intoxicants. Therefore i pray before you that kindly arrange to start a specific case under proper section. Act v of 1909, the governor is pleased hereby to make, with immediate effect, the following amendment in the west.
Drawback of excise duty on export of malt liquor 9. In a case under section 46a of the bengal excise act, 1909, the learned s. An act to consolidate and amend the excise law in bengal. I this act may be called the bengal excise act, 1909. Bengal might decide against partition and against joining either hindustan or pakistan.
West bengal psc assistant public prosecutor syllabus. 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 sale of intoxicants. Bengal excise act 1909 complete act citation 7505 bare. The assessment and collection of excise revenue is governed by the bengal exciseact, 1909,the west bengal excise foreign liquor rules, 1998, the narcotic drug and psychotropic substancesact, 1985,the medicinal and. These rules were made in exercise of powers conferred by sections 85, 86 read with section 30, 31, 36, 37 and 37a of the west bengal excise act, 1909. Bengal excise act, v of 1909 shall cease to be in substituted by a. And whereas, the acts mentioned in part 1 of the schedule having been passed by the governorgeneral of india in council, the previous sanction of the governorgeneral has. The narcotic drugs and psychotropic substances act,1985 and portion of the w. Sarada vidya mahapitha act, 1973 pdf st xaviers university, kolkata act, 2016. Bengal excise act 1909 and informing him the ground of arrest and i prepared arrest memo after maintaining all arresting rule as well as i brought him to p. Federal register of legislation australian government.
For this post, the written exam along with viva round will be conducted for the candidates. There is a proper selection procedure for these recruitments. Wbtidf act directorate of commercial taxes, west bengal. As modified up to the 1st february, 1993 8th september, 1909 an act to consolidate and amend the excise law in bengal. It includes any commenced amendment affecting the legislation to that date. Full text of the india list and india office list see other formats. Provided that on and from the date of commencement of the andhra pradesh prohibition act, 1995 the provisions of this act shall, insofar as they are inconsistent with the provisions of the said act cease to operate. 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. Against that there was a motion to the learned sessions judge.
The bihar orissa excise act 1915 complete act citation. Wbsr parti and ii, deathcumretirement benefit, 1971, d. The bengal excise act, 1909 west bengal judicial academy. 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 corporate tax act of 1909 provided that the excise tax laid on the corporate business, was to be measured by the corporate income. Application of provisions of section 150, act 8 of 1878 to. It is hereby enacted in the sixtythird year of the republic of india, by the legislature of west bengal, as follows. The dispute has also paved the way for reviving the debate on the legal distinction between customs duties, other duties and charges levied in connection with. Consolidated rules made under section 86 of the bengal excise act, 1909. In exercise of the powers conferred by sections 85 and 86, read with sections 30,31,36,37 and 37a of the bengal excise act, 1909 ben. Bar to application of section 370 of the bengal municipal act, 1932. The examinees will be tested regarding their ability to apply laws in. Information in respect of the department of excise in the. All bengal excise licensees association v raghabendra singh.
It is, therefore, directed that the collector of excise, hooghly shall not henceforth grant excise licenses to. Prevention of illicit trafficking of intoxicants under the bengal excise act, 1909 and drugs under the narcotic drugs and psychotropic substances act, 1985. In this act, unless there is anything repugnant in the subjeci or finitions. The indian councils act 1909 expanded the legislative councils of bengal and. Whereas is expedient to consolidate and amend the lit aw in bengal relating to the import, export, transport, manufacture, possession and sale of 2intoxicants. Repealed in bengal by the bengal excise act, 1909 bengal act 5 of 1909, and in assam by e. West bengal sales tax act, 1994 not to apply on commodities governed by the west bengal value added tax act, 2003. Jan 08, 2019 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 sale of intoxicants. Pakur is surround by sahibganj district in north, dumka district in south, godda district in west and in the east by murshidabad district of west bengal. Pure food act 1929 municipal act 1911 bihar and orissa.
Madras prevention of adulteration act 1919 uttarpradesh. The bengal presidency, officially the presidency of fort william and later bengal province, was a subdivision of the british empire in india. Recommendations west bengal vat act and cst rules procedural issues 1. West bengal public service commission wbpsc recruitment for assistant public prosecutor will be done through a competitive paper. Jaigaon dist alipurduar jaigaon alipurduar jaigaon alipurduar jaigaon ps gde no.
Whereas is expedient to consolidate and amend the law in bengal relating to the import, export, transport, manufacture, possession and sale of 2intoxicants. Beer, bottle, collector, denaturant, denature, excisable article, excise duty and countervailing duty, excise commissioner, excise officer, excise revenue. Agricultural implements manually operated or animal driven. Income has been taken to mean the same thing as used in the corporation excise tax act of 1909 36 stat.
Fire services fire license rules,2004 and the drug and cosmetic rules, 1945. The chapter analyzes the findings in india additional duties and provides an assessment of critical issues impacting domestic regulatory autonomy of the wto members to impose taxes in an administratively efficient manner. This act may be called the tripura excise law repeal act, 1960. In the west bengal sales tax settlement of dispute act, 1999, l in section 2, in subsection 1, in clause a, for the words, figures and letters the 3 1st day of january, 2015, the words, figures and letters the. Manufacture of beer by breweries is regulated under the bengal excise be act, 1909, and the rules made thereunder. Possession of or dealing wih hing stolen or fraudulenlly oblaincd. The bengal presidency, officially the presidency of fort william and later bengal province, was. Statement of categories of documents held by it or under its control.
The average yield of wort1 is prescribed under the executive instructions issued by the government excise manual in 1918, which provides that 15. At the height of its territorial jurisdiction, it covered large parts of what is now south asia and southeast asia. Whereas it is expedient to amend the bengal excise act, 1909, for the purposes and in the manner hereinafter appearing. A c bengal excise act, 1909 3 sujay mandal m 31 nitish mandal munshipara ps. Pawnbrokers and moneychangers lo repod slolen property undcr penalty for ncgiect.
Bengal municipal act 1884 bengal food adulteration act 1999 bengal excise act 1909 madras. Scribd is the worlds largest social reading and publishing site. 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. Amendments in the rules published under notification no. Chandernagore merger act, 1954 chandernagore municipal corporation act, 1990. The facts stated hereinabove remain undisputed and hence the same are not reiterated for the sake of brevity. Consolidated rules published under notification no. Order excise directorate of west bengal government. Bengal act i of 18851 the bengal ferries act, 1885. Manual for financial advisors west bengal government. Commissioner of central excise or commissioner of central excise appeals for the purposes of the act and the rules made thereunder. This is a compilation of the excise act 1901 as in force on 29 june 20. Consolidated rules made under section 85 of the bengal excise act, 1909. Bengal excise act, 1909 rules framed thereunder by publication of notification, excise manuals etc.
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