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Indian Mica Micanite Industries Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 49 and 90; Government of India Act, 1935 - Sections 143(2); Madras Religious Endowments Act, 1951 - Sections 76(1); Calcutta Municipal Act, 1951 - Sections 527(43) and 548 (2); Factories Act, 1948; Board's Rules - Rules 9, 63 to 68 and 111

Reported in : AIR1971SC1182; 1973(0)BLJR502; 37(1971)CLT539(SC); (1971)2SCC236; [1971]SuppSCR319

this Court and in the High Court and bear its own costs up to this stage. Excise fee Sections 49 and 90 of Bihar and Orissa Excise Act, 1915, Section 143 (2) of Government of India Act, … certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule is ultra vires

Shree Krishna Gyanoday Sugar Ltd. and M/S. Arun Chemical Industries (P ...

Court : Supreme Court of India

Subject : Excise

Acts : Bihar Excise Act, 1915 - Sections 13, 15, 22, 38, 49 and 90; Bombay Prohibition Act, 1949 - Sections 58-A; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2, 22, 27 and 89; Bihar and Orissa Excise Rules, 1919 - Rules 9, 10, 11, 15, 16, 17 and 111

Reported in : 1996VIAD(SC)457; AIR1996SC2610; JT1996(7)SC322; 1996(6)SCALE17; (1996)10SCC11; [1996]Supp4SCR680

Rule 9 of the Bihar & Orissa Excise Rules, 1919 (hereinafter referred to as the Rules') framed under Bihar Excise Act, 1915 (hereinafter referred to as 'the Act') is ultra vires the provisions of the said Act and in the … prescribed by rule made in this behalf under Clause (3) of Section 90, and 'denatured spirit' means spirit so mixed'. Section 13 deals with 'licence … made by the State Government under Section 89, Clause (e).A conjoint reading of Section 38 Sub-section (1)(a))(ii) and Sections 15 and 13 of the Act leaves no room for doubt that licences issued to the appellants' distilleries … wine containing not more than 42% of proof spirit; in Form No. 25 for the manufacture of denatured spirit; in Form No. 27 for wholesale

State of Bihar and ors. Vs. Shree Baidyanath Ayurved Bhawan Private Lt ...

Court : Supreme Court of India

Subject : Constitution Excise

Acts : Bihar Excise Act, 1951 - Sections 2, 2(6), 2(10), 2(13), 2(14), 2(15), 2(19), 2(12), 3, 5, 6, 13, 18, 19, 19(1), 19(4) 20, 22, 27, 30, 38, 56, 58, 66, 89, 89(2), 90, 90(7) and 90(9); Medicinal and Toilet Preparations (Excise Duties) Act, 1955; Bihar Medicinal Toilet Preparations (Excise Duties) (Amendment) Act, 1985; Drugs and Cosmetics Act, 1940 - Sections 3; Constitution of India - Articles 14, 245, 246, 246(1), 246(2), 246(3), 248, 249, 250, 251, 252, 254, 277 and 301; Bihar Excise Rules, 1919 -Rules 18, 21 and 33; Government of India Act, 1935 - Sections 103; Dangerous Drugs Act, 1930 - Sections 33E, 33EE, 33EEA, 33EEB, 33EEC and 33I; Drugs and Cosmetics Rules, 1945 - Rules 153 and 158; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956; Hyderabad Abkari Act; Bihar

Reported in : AIR2005SC932; 2005(1)BLJR179; 2005(191)ELT3(SC); [2005(1)JCR190(SC)]; JT2005(1)SC314; (2005)2SCC762

to the legislative competence of the State Legislature in redefining the word 'intoxicant' in Section 2(12a) of the Bihar Excise Act, 1915 (hereinafter referred to for the sake of brevity as 'the Bihar Act, 1915') by including therein 'medicinal and … consumption) and possession of such preparations containing alcohol as beverages and, therefore, they fall within the ambit of Sections 5, 19(4), 38, 39 and Section 90 of the 1915 Act.13. It was urged on behalf of the

State of Bihar and Others, Etc. Etc. Vs. Bihar Distillery Ltd., Etc.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar Excise Act, 1915 - Sections 90(2)

Reported in : 1996IXAD(SC)153; AIR1997SC1511; 1997(1)BLJR551; JT1996(10)SC854; 1996(8)SCALE768; (1997)2SCC453; [1996]Supp9SCR479

Leave granted.2. The distribution and sale of country liquor in the State of Bihar is regulated by the Bihar Excise Act, 1915 and the rules made thereunder. It was a two-tier system. The wholesale dealers (contractors) were lifting the liquor … High Court allowed the writ petitions on the following reasoning; under Section 90(2) of the Bihar Excise Act, the Board of Revenue is given the … decree and order of the Court or any other law for the time being in force. The said Sections read as follows:22-A. The fixation of cost price of country liquor, by the State Government.-(1) The State Government,

Kalyani Stores Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 13, 27, 28, 90 and 293; Indian Councils Act, 1892 - Sections 5; Bangalore Municipal Corporation, 1949 - Sections 97 and 98; Devolution Rules; Indian Tariff Act, 1894; Sea Customs Act, 1878; Government of India (Amendment) Act, 1951; Government of India Act, 1935; Excise and Abkari Act; Constitution of India (4th Amendment) Act, 1955; Constitution of India - Articles 226, 276, 301, 302, 303, 304, 304(1), 305, 366(10), 372 and 395

Reported in : AIR1966SC1686; [1966]1SCR865

On March 31, 1961 in exercise of the powers conferred by s. 90 of the Bihar & Orissa Excise Act 2 of 1915 the Board … held a licence as retail vendors for ' all types of foreign liquor' under the Bihar and Orissa Excise Act, 1915. The expression foreign liquor apparently includes Ale, Beer, Port, Cider and other fermented Liquors, cordials, mixtures and other … in The Bangalore Woollen, Cotton and Silk Mills Co. Ltd.. Bangalore's case (1) that the combined effect of Sections 97 and 130 and Part V of Sch. Ill including class VIII is that the words of a

Chhatisgarh Distilleries Ltd Through Its Director Rama Kant Shukla Vs. ...

Court : Jharkhand

Subject : Land Acquisition

against the petitioner­company and this fact was concealed in the affidavit filed by it. The provisions of the Bihar Excise Act, 1915 (as adopted by the State of Jharkhand) make it abundantly clear that no one can sell liquor except, … made liquor would have caused vacuum and resulted in loss to the excise revenue is not tenable rather, Sections 43, 44 and 46 of the Excise Act take care of such a situation.14. I have carefully considered … framed by the Board of Revenue in exercise of powers under Section 90(9) 16 of the Act, it is not in dispute that under Section … IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C) No. 5056 of 2014 Chhatisgarh Distilleries Ltd. incorporated under the Companies Act, 1956, Kolkata through its

C.D. Kamdar and ors. Vs. State of Orissa, Represented Through the Secr ...

Court : Orissa

Subject : Excise

Acts : Indian Forest Act, 1927 - Sections 2(4) and 41; Bihar and Orissa Excise Act, 1915 - Sections 2, 12, 38 and 90(7); Orissa Excise (Amendment) Act, 1975; Orissa Excise (Mohua Flower) Rules 1976 - Rules 9 and 10; Constitution of India - Articles 19, 110 and 199; Board's Excise (Fixation of Fees on Mohua Flowers) Rules, 1976 - Rule 5

Reported in : 1985(I)OLR291; (1985)TaxL.R.2497

charactristics and use of Mohua flower, it was included as an intoxicant by amending the Bihar and Orissa Excise Act, 1915 (B. and O. Act 2 of 1915) (here in after referred to as the 'Act'), in Orissa Act … of the Act in connection with Mohua flower, the State Government is in exercise of the powers under Section 89 of the Act made a set of rules called the Orissa Excise (Mohua flower) Rules 1976 (here … referred to as the 'Board') in exercise of the powers under Section 90(7) of the Act has also made a set of Rules for prescribing

Awadh Associates Pvt Ltd Through One of Its Director Ramji Prasad Vs. ...

Court : Jharkhand

Subject : Land Acquisition

petitioner submits that the respondents have arbitrarily applied provision of Rule 53 made under Section 89 of the Bihar Excise Act, 1915 because the said rule relates to retail licence and it cannot be applied in cases of grant of … counsel appearing for the petitioner submits that the respondents have arbitrarily applied provision of Rule 53 made under Section 89 of the Bihar Excise Act, 1915 because the said rule relates to retail licence and it cannot … of intoxicants which is not the case in hand. Moreover, under Section 90(9), the Board of Revenue has power for prescribing the restrictions under which … IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (C)No. 4940 of 2014 Awadh Associates Pvt. Ltd. Through one of its Director, Ramji Prasad, S/o

Ms Ankur Biochem Pvt Ltd Through Its Shri Mahendra Sharma Vs. Excise a ...

Court : Jharkhand

Subject : Land Acquisition

due and payable by the petitioner to the respondents under Rule 9, enacted under Section 90 of the Bihar Excise Act, 1915.5. Having heard learned counsel for both the sides and looking to the facts and circumstances of this case, … 16.86 lacs, which is due and payable by the petitioner to the respondents under Rule 9, enacted under Section 90 of the Bihar Excise Act, 1915.5. Having heard learned counsel for both the sides and looking to … THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (C) No. 7916 of 2013 with I.A. No. 4855 of 2015 Ankur Biochem Pvt. Ltd. .… Petitioner

Jogindar Singh and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Excise

discharged.S.K. Chattopadhyaya, J.20. I agree. (A) Excise duty - Penalty for non-payment and seizure of property--Bihar and Orissa Excise Act, 1915, Sections 27, 28, 90 (2) and 93--Bihar and Orissa Excise Rules, 1916, Rule 33(2)--Shortage of Foreign Liquor in ware