Showing posts with label Punjab Excise Act. Show all posts
Showing posts with label Punjab Excise Act. Show all posts
Saturday, June 19, 2010
PUNJAB EXCISE ACT
S.61(1)--Distilling illicit liquor--Conviction--Release on probation--Petitioner suffered mental agony and pain of protracted trial for 14 years--He was aged 22-23 years when he has convicted--He has committed no other offence in last 14 years--Taking in consideration age and antecedents of petitioner ends of justice will be met in case petitioner is released on probation for period of one year.; Gurdeep Singh v. State of Punjab, ; 2010(1) Law Herald (P&H) 797
Tuesday, April 13, 2010
PUNJAB EXCISE ACT, 1914
S.32--Punjab Brewery Rules, 1956, R.35--Excise Duty--Manner in which duty may be levied--Scope of Section 32 and Rule 35-Discussed in detail in case of Haryana Brewery limited.; Skol Breweries Ltd. v. State of Haryana & Anr.; 2010(1) Law Herald (P&H) (DB) 591
S.32--Punjab Brewery Rules, 1956, R.35--Excise Duty--Manner in which duty may be levied--Duty levied on alleged excess wastage of more than 7% without recording any finding about correctness of entries made in relevant registers maintained by manufacture as well as excise officials--No objections whatever were raised regarding actual production shown by petitioner in its returns filed with Excise Department as well as financial statement--Finding that beer manufactured was illegally removed was not recorded--Finding that wastage more than 7% cannot be claimed not justified--Case remanded to decide afresh.; Skol Breweries Ltd. v. State of Haryana & Anr.; 2010(1) Law Herald (P&H) (DB) 591
S.32--Punjab Brewery Rules, 1956, R.35--Excise Duty--Manner in which duty may be levied--Duty levied on alleged excess wastage of more than 7% without recording any finding about correctness of entries made in relevant registers maintained by manufacture as well as excise officials--No objections whatever were raised regarding actual production shown by petitioner in its returns filed with Excise Department as well as financial statement--Finding that beer manufactured was illegally removed was not recorded--Finding that wastage more than 7% cannot be claimed not justified--Case remanded to decide afresh.; Skol Breweries Ltd. v. State of Haryana & Anr.; 2010(1) Law Herald (P&H) (DB) 591
Tuesday, March 16, 2010
Probation--Distilling illicit liquor--Because of supply of spurious liquor
2010(1) LAW HERALD (P&H) 436
IN THE HIGH COURT OF PUNJAB AND HARYANA
Before
The Hon’ble Mr. Justice T.P.S. Mann
Criminal Revision No.2332 of 2002
Gurtej Singh
v.
State of Punjab
{Decided on 25/01/2010}
For the Petitioner: Mr. Kashmir Singh, Advocate for Mr. K.K. Garg, Advocate.
For the Respondent: Mr. P.S. Grewal, Assistant Advocate General, Punjab.
IMPORTANT POINT
Probation--Distilling illicit liquor--Because of supply of spurious liquor, some tragedies have taken place, but that is no ground to deny the benefit of probation to a convict, who had been held liable for distilling illicit liquor for the first time.
(A) Criminal Procedure Code, 1973, S.360, 361 & 401--Punjab Excise Act, 1914, S.61(1)--Probation of Offenders Act, 1956, S.4 & 6--Distilling illicit liquor--Release on probation--Petitioner undergone substantive sentence of three years--He is not shown to be pervious convict--He has been facing agony of criminal prosecution since 1998--Petitioner can be given a chance to reform himself instead of remaining under the stigma of conviction throughout his remaining life--Petitioner can, therefore, be granted the benefit of probation in lieu of the sentence imposed upon him. (P. 7)
(B) Punjab Excise Act, 1914, S.61(1)--Probation of Offenders Act, 1956, S.4 & 6--Distilling illicit liquor--Release on probation--Because of supply of spurious liquor, some tragedies have taken place, but that is no ground to deny the benefit of probation to a convict, who had been held liable for distilling illicit liquor for the first time--One of the purposes of punishment is to enable the similarly situated accused to try to bring themselves back into the mainstream by adopting righteous path in life, instead of being condemned for all times to come. (P.6)
IN THE HIGH COURT OF PUNJAB AND HARYANA
Before
The Hon’ble Mr. Justice T.P.S. Mann
Criminal Revision No.2332 of 2002
Gurtej Singh
v.
State of Punjab
{Decided on 25/01/2010}
For the Petitioner: Mr. Kashmir Singh, Advocate for Mr. K.K. Garg, Advocate.
For the Respondent: Mr. P.S. Grewal, Assistant Advocate General, Punjab.
IMPORTANT POINT
Probation--Distilling illicit liquor--Because of supply of spurious liquor, some tragedies have taken place, but that is no ground to deny the benefit of probation to a convict, who had been held liable for distilling illicit liquor for the first time.
(A) Criminal Procedure Code, 1973, S.360, 361 & 401--Punjab Excise Act, 1914, S.61(1)--Probation of Offenders Act, 1956, S.4 & 6--Distilling illicit liquor--Release on probation--Petitioner undergone substantive sentence of three years--He is not shown to be pervious convict--He has been facing agony of criminal prosecution since 1998--Petitioner can be given a chance to reform himself instead of remaining under the stigma of conviction throughout his remaining life--Petitioner can, therefore, be granted the benefit of probation in lieu of the sentence imposed upon him. (P. 7)
(B) Punjab Excise Act, 1914, S.61(1)--Probation of Offenders Act, 1956, S.4 & 6--Distilling illicit liquor--Release on probation--Because of supply of spurious liquor, some tragedies have taken place, but that is no ground to deny the benefit of probation to a convict, who had been held liable for distilling illicit liquor for the first time--One of the purposes of punishment is to enable the similarly situated accused to try to bring themselves back into the mainstream by adopting righteous path in life, instead of being condemned for all times to come. (P.6)
Sunday, March 7, 2010
Penalty for offences--Possession of liquor is no longer offence--Only penalty can be imposed for the same.
2010(1) LAW HERALD (P&H) 40
IN THE HIGH COURT OF PUNJAB AND HARYANA
Before
The Hon’ble Mr. Justice L.N. Mittal
Criminal Misc. No. M-12326 of 2008
Kamaljit Singh
v.
State of Punjab & Ors.
{Decided on 20/11/2009}
For the Petitioner: Mr. Balram Singh, Advocate.
For the Respondents: Mr. Gaurav Garg Dhuriwala, AAG Punjab.
(A) Punjab Excise Act, 1914, S.61(A)--Penalty for offences--Possession of liquor is no longer offence--Only penalty can be imposed for the same. (P.6, 9 to 11)
(B) Punjab Excise Act, 1914, S.61(A), 61(A) (1), 61(2)--Criminal Procedure Code, 1973, S.482--Quashing of FIR--Penalty for offences not triable by a Court--Recovery of Country made liquor from car and shop--The petitioner was merely found in possession of liquor which is categorically covered by section 61(A)(1) of the Act--No allegations that the petitioner had sold any into 11 cartons--Consequently, the petitioner is not covered by clause (a) of section 61(2) of the Act--Competent authority to proceed under section 61(A) of the Act--FIR quashed. (P.9)
(C) Criminal Procedure Code, 1973, S.482--Punjab Excise Act, 1914, S.61(2), (C)--Quashing of FIR--Recovery of Country made liquor from car and shop--Petitioner was licencee of liquor vend from 1-4-2006 to 31-3-2007 which was extended upto 30.4.2007--The petitioner had not removed the liquor in question from any distillery, brewery or warehouse--The act of the petitioner is not covered by clause (c) of section 61(2) of the Act either--FIR quashed--However competent authority to proceed under section 61(A) of the Act. (P. 10 &11)
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IN THE HIGH COURT OF PUNJAB AND HARYANA
Before
The Hon’ble Mr. Justice L.N. Mittal
Criminal Misc. No. M-12326 of 2008
Kamaljit Singh
v.
State of Punjab & Ors.
{Decided on 20/11/2009}
For the Petitioner: Mr. Balram Singh, Advocate.
For the Respondents: Mr. Gaurav Garg Dhuriwala, AAG Punjab.
(A) Punjab Excise Act, 1914, S.61(A)--Penalty for offences--Possession of liquor is no longer offence--Only penalty can be imposed for the same. (P.6, 9 to 11)
(B) Punjab Excise Act, 1914, S.61(A), 61(A) (1), 61(2)--Criminal Procedure Code, 1973, S.482--Quashing of FIR--Penalty for offences not triable by a Court--Recovery of Country made liquor from car and shop--The petitioner was merely found in possession of liquor which is categorically covered by section 61(A)(1) of the Act--No allegations that the petitioner had sold any into 11 cartons--Consequently, the petitioner is not covered by clause (a) of section 61(2) of the Act--Competent authority to proceed under section 61(A) of the Act--FIR quashed. (P.9)
(C) Criminal Procedure Code, 1973, S.482--Punjab Excise Act, 1914, S.61(2), (C)--Quashing of FIR--Recovery of Country made liquor from car and shop--Petitioner was licencee of liquor vend from 1-4-2006 to 31-3-2007 which was extended upto 30.4.2007--The petitioner had not removed the liquor in question from any distillery, brewery or warehouse--The act of the petitioner is not covered by clause (c) of section 61(2) of the Act either--FIR quashed--However competent authority to proceed under section 61(A) of the Act. (P. 10 &11)
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