...Affidavit of service is kept on record.The controversy in the instant writ petition centers around a notification issued by the Government of West Bengal dated 11th February, 2010 in relation to the West Bengal Excise (Change in Management) Rules...Bengal Excise (Change in Management) Rules, 2009 dated 11th February, 2010, does not apply to the petitioner. Counsel relies on Rule 4(2) of the said notification which...states that a license granted under the Bengal Excise Act, 1909 to a company ………….. shall stand determined on any change...

...19, 2016 requiring Arun Kumar Pal to file requisite application for change of management along with requisite fees under the provisions of the West Bengal Excise (Change in Management) Rules....5. Learned advocate for the respondent no. 7 submits that his client has no objection to the grant of the reliefs as prayed for by the petitioner in the application for change of management....6. Learned advocate for the respondent no. 6 submits that, the application for change of management is required to be heard in presence of the parties.7. Having...

...aggrieved such portion. The petitioners have complied with the same. The other portion is with regard to violation of Rule 6 of the West Bengal Excise (Change in Management) Rules...jurisdiction under the provisions of the Bengal Excise Act, 1909 is under challenge in the present writ petition...Debangsu Basak, J.:— The Court: Supplementary affidavit filed in Court today be taken on record.2. An order dated February 26, 2019 passed by the Collector exercising...

...Debangsu Basak, J.:— An order dated July 5, 2017 passed by the Collector of Customs invoking Rule 6 of West Bengal Excise (Change in Management) Rules 2009 is...of Rules of 2009 is under challenge. He further submits that, the Rules of 2009 cannot be applied to the facts scenario of the present case as the change of management, if that can be said to be so..., with regard to the change of the first petitioner from a public company to a private company is concerned, had happened in the year of 2002. The Rules of 2009 cannot be said to have retrospective effect...

... 2 changes in management in the petitioner Company from 1.4.2017 to 31.3.2022 without notice to the Collector of Excise. The alleged obligation on the part of the petitioners arises out of the West Bengal Excise (Change in...appointments, resignation, expiry of term and death of directors would amount to "change in management" under the West Bengal Excise (Change in Management) Rules, 2009. Under Rule 5, the Collector is...Management) Rules, 2009 notified on 11.2.2010. The Rules are applicable in cases of changes in management of all excise licensees granted under...

...of the West Bengal Excise (change in management) Rules 2009. Since a statutory appeal was available against the said order of the Collector of customs, the learned Single Judge by an order..., 2017. In course of hearing, learned Additional Advocate General appearing for the respondents has produced a copy of an order dated 18th December, 2017 passed by the Excise Commissioner, West Bengal...petitioner shall be at liberty to urge all points before the Excise Commissioner including the point that there has been no change in management of the concerned hotel. The Excise Commissioner shall pass a...

...of two of its erstwhile directors. The petitioner stated that the petitioner no. 1 was exempted under the provision of Rule 5(1) of the West Bengal Excise (Change in Management) Rules, 2009. The...meaning of "change in management" stands crystallised. 7 Decision 13. The controversy is presented to the Court on two planks. The first is on whether death of a Director and consequent appointment of another director to the Board would amount to a "change in management" under The West Bengal Excise (Change...in Management) Rules, 2009. The second issue is whether clause (d) to the proviso to Rule 5 of the 2009 Rules is discriminatory and offends the right of the petitioner no. 1 to equal treatment under Article 14 of the Constitution of India. 14. The West Bengal Excise (Change...

...-refundable application fees and that she had no experience in managing the daily affairs of a C.S. shop.10. Learned counsel for the petitioners next places reliance on the West Bengal Excise (Change in Management) Rules...2009. Placing reliance on Rule 4(1) thereof, it is argued that when an application for change in management of an excise licence is made to the...Rule 4(1) in proper perspective, the nonrefundable application fee payable in case of change of management has to be similar to the one applicable for grant of a new excise licence, being zero...

...governed by West Bengal (Selection of New Sites and Grant of License for Retail Sale of Liquor and Certain Other Intoxicants) Rules, 2003 (hereinafter referred to as, “the 2003 Rules”) and the West Bengal Excise (Change in Management) Rules...heard and pass orders which may be final, all in terms of the fourth paragraph of Rule 4 (2) of the West Bengal Excise (Change in Management) Rules, 2009.73. The entire...society, and the approval of the Excise Commissioner for companies. Therefore, a company and other juristic entities have been treated differently by legislators in the matter of change in management...

...present appeal has been preferred against a judgment dated December 6, 2023 passed in WPA No. 4873 of 2018, thereby declaring Clause (d) of the proviso to Rule 5(1) of the West Bengal Excise (Change in Management) Rules.... Short title.— These rules shall be called the West Bengal Excise (Change in Management) Rules. 2009. 2. Application..., passed in WPA No. 4873 of 2018 by reading up clause (d) of the proviso to Rule 5(1) of the West Bengal Excise (Change in Management) Rule, 2009 as follows...

...arrangement, was in charge of its general management for a period of 20 years for remuneration. The West Bengal Legislature passed the impugned Act and it received the assent of the President on October 1...Constitution in the High Court for West Bengal at Calcutta for appropriate writs for restraining the State Government from giving effect to the said Act and for quashing the said notifications.... Respondents 1 to 4 to the petition were the State of West Bengal and the concerned officers, and Respondent 5 was Oriental Gas Company Limited. In the petition, the appellant contested the constitutional...

... latter Rs. 39/35 per metric tonne. The newly imposed duty under Item 26AA came into force on April 24, 1962. The Collector of Central Excise, West Bengal, Calcutta by a Trade...Excise attached to M/s. J.K. Steel Ltd., Rishara issued the following notice: "COLLECTORATE OF CENTRAL EXCISE WEST BENGAL..., 1962 Finance Act (No. 2) 1962 imposed excise duty on iron and steel products by introducing item 26AA in the Central Excise and Salt Act, 1944. Under that item, on wires, 5% ad valorem plus the...

...:(i) The respondents, Kamal Sengupta and Narayan Chandra Ghosh appeared in the competitive examination conducted by the West Bengal Public Service Commission in 1973 for recruitment to the West...and 21 in terms of the Career Advancement Scheme (for short “the Scheme”) framed by the Government of West Bengal, which was circulated vide memorandum dated 21-6-1990 and for issue of a mandamus to..., 1990 to be in the ranks of Joint Secretary and Special Secretary respectively and sanction those posts for members of the service in the same ratio as was done in the case of West Bengal Civil Services...

...Pradesh Tax on Luxuries Act, 1987 and the West Bengal Tax on Luxuries Act, 1994. The legislative competence of these statutes was challenged by the assessees before different fora — in some...luxuries, whether manufactured, made or processed by him in West Bengal, or brought by him into West Bengal, either on his own account or on account of others, from any place outside West Bengal, for...stocking, vending, supplying or distributing such luxuries in West Bengal;”22. The other relevant definition is contained in Section 2(h) which defines “stock of...

...taken by the Government of West Bengal since inception of the College in the matter of its governance and management with special reference to the Office Memo dated 18-4-1978, there is no need to ask for...(hereinafter referred to as “Respondent 1”) for a long period of time. The College was initially established in the year 1961 with a grant of Rs. 2 lakhs given by the Government of West Bengal by the...Education Department. The additional cost for establishing the College had been borne by the State Government. Subsequently on 25-4-2002, the Government of West Bengal, in order to advance collegiate...

...Tax ("MAT") Rates introduced in the Finance Act, 2012 with effect from 01.04.2012. (h) Change in Merit Rate of Excise Duty pursuant to a Notification No. 18/2012...- Central Excise, dated 17.03.2012 issued by the Ministry of Finance, Government of India. (i) Change in Rate of Central Sales Tax pursuant to a Notification No. 1/2008...in Merit Rate of Excise Duty through supplementary bills. (e) Adjust the impact of change in Central Sales Tax through supplementary bills; 15...

...provisions have been ignored by the Government of West Bengal. These provisions of the Land Management Manual do not appear to have anything to do with the transfer and use of the land in the manner...and all Indian cities are afflicted with this problem. The once imperial city of Calcutta is no exception. The question raised in the present case is whether the Government of West Bengal has shown such...-wishers of the zoo.6. In January 1979, the Director General of Tourism, Government of India, addressed a letter to the Chief Secretary, Government of West Bengal conveying...

...in r. 10 of the Excise Rules which contained the machinery for enforcing the demand was not adequate to meet the situation arising out of the change in the law from the provisions of the bill to..., and not a change of tariff value. Thus assuming that the contention of the appellants is correct as to the nature of the excise duty it cannot be said that in the present case the appellants were..., 21 and 22 which relate to protection of personal liberty and this Court rejected it in A. K. Gopalan's case (1) and in the State of West Bengal...

.... Commissioner Of Income Tax, West Bengal reported in 1951 (20) ITR-1 (S.C). Counsel for the assessee submitted that the expenses incurred as a result of commercial expediency are covered by the term...manufactured or services rendered each time when there is change of hand. In implementation of the VAT System, section 3 of the 1944 act was amended thereby renaming the levy of excise duty as “Central Value...Rules”) & utilized the same in paying excise duty, that is, central value added tax on clearance of cement manufactured by the assessee.5. The Assistant Commissioner, Central Excise...