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State of U.P. and ors. Vs. Vam Organic Chemicals Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Uttar Pradesh Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976 - Rules 2 and 3; Industries (Development and Regulation) Act, 1951 - Sections 2, 3(9), 3(11), 3(13) and 18G; Uttar Pradesh Excise Act, 1910 - Sections 40(1), 40(2) and 41; Oil and Alcohol Taxation (Amendment) Act, 1976; Ethyl Alcohol (Price Control) Orders; Madras Hindu Religious and Charitable Endowments Act, 1951 - Sections 76; Calcutta Municipal Act, 1951 - Sections 548

Reported in : AIR2003SC4650; JT2003(8)SC1; 2003(8)SCALE775; (2004)1SCC225

subjected to the disputed levy.5. The levy of the disputed licence fee is legislatively traceable to the UP Excise Act, 1910. This Act provides for the control of and levy of excise duty on intoxicating liquor and … in Section 3(11) as meaning 'intoxicating liquor been defined in Section 3(11) as meaning 'intoxicating liquor and includes spirits of wine, spirit, wine, tari, pachwal, beer and all liquid consisting of or containing alcohol, also any substance … the rectified spirit unfit for human consumption, has been in vogue since 1863. They have also set out the process by which, and the chemicals

Lakhanlal and ors. Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 7(1), 22, 22(1), 22(2) and 29

Reported in : AIR1977SC722; (1976)4SCC660; [1977]1SCR811

deposited Rs. 68,000/-on account of two months' 'fees', in advance, as required by Rule 103 of the Board's Excise Rules, 1965. Raghunandan Saha, who was the unsuccessful bidder, felt aggrieved and filed an appeal, but it was … and held that it was a tax which was not contemplated by Section 38 of the Bihar and Orissa Excise Act, 1915, hereinafter referred to … against judgments of the Orissa High Court dated May 15, 1970, February 3, 1971, April 16, 1971, May 7, 1971, September 6, 1971 and March … of the consideration for the grant of a license for the exclusive privilege of retail vend of country spirit was 'incompetent and ultra vires the act.' The High Court took that view under the mistaken impression that

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)LC725Tri(Delhi)

collection and levy of excise duty has been left to be regulated by the rules as indicated by section 3 of the Act, which is the charging section, and as such the most vital section in the Act. … to copying by photography. Edison's telephone was held to be a telegraph' within the meaning of the Telegraph Act, 1863, and 'Bicycles' were held to be 'carriages' within the provision of the Highway Act, 1835 and so on.75. … Jain, to the effect that rules which go against the word and spirit of the statute, or are in excess of rule-making power, cannot be

Hepburn Vs. Griswold

Court : US Supreme Court

Subject : Land Acquisition

and the manifest intent of the legislature, the statutes of 1862 and 1863 which make United States notes a legal tender in payment of debts, … "debts, public and private," are approved and reaffirmed. 3. When a case arises for judicial determination and … act, as follows: "And such notes, herein authorized, shall be receivable in payment of all taxes, internal duties, excises, debts, and demands of every kind due to the United States except duties on imports, and of all … appropriate, plainly adapted to constitutional and legitimate ends, which are not prohibited, but consistent with the letter and spirit of the Constitution; laws really calculated to effect objects entrusted to the government. 6. Among means appropriate, plainly … and enacted in regard to them, by one clause in the first section of the act, as follows: "And such notes, herein authorized, shall be

Boyd Vs. United States

Court : US Supreme Court

Subject : Land Acquisition

in lieu of the the section of the act of March 3, 1863, entitled "An act to prevent and punish Frauds upon the Revenue, to … also, the supervision authorized to be exercised by officers of the revenue over the manufacture or custody of excisable articles, and the entries thereof in books required by law Page 116 U. S. 624 to be kept … against himself or his property in a criminal or penal proceeding, or for a forfeiture, is within the spirit and meaning of the Amendment. It is equivalent to a compulsory production of papers to make the nonproduction … THE SOUTHERN DISTRICT OF NEW YORK Syllabus The 6th section of the act of June 22, 1874, entitled "An act to amend the customs revenue

Memphis and Charleston R. Co. Vs. United States

Court : US Supreme Court

Subject : Land Acquisition

U. S. 327 , it was held that the internal revenue tax on interest and dividends was an excise tax on the business of corporations, to be paid by the corporations out of their earnings, income, and … in the verdict of the jury. "1. On dividend declared March 17, 1863, a tax of $1,625.45, being three percent on $57,515.60, the value in … an income tax on the income so applied. 3. On the facts in this case, the Court … a tax charged on such payments of interest. Any other construction would be in violation of the whole spirit and purpose of the statute. The bondholder would undoubtedly be taxable for his income derived in that way, … within the lines of the military forces of the United States. The act of 1862, c. 119, which provided for the tax, was not passed … class of corporations mentioned in the statute. The section is a part of a system of taxing

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. the Agricultural P ...

Court : Patna

Subject : CommercialConstitution

Acts : Bihar Agricultural Produce Markets Act, 1960 - Sections 1, 2, 3, 4, 27, 29, 30, 33A and 39; Industries (D & R) Act, 1951; Essential Commodities Act, 1955; National Oilseeds and Vagetable Oils Development Boards Act; Constitution of India - Articles 254 and 265; Bihar Agricultural Produce Markets (Amendment) Act, 1982 - Sections 2

cess for the purposes of the National Oilseeds and Vegetable Oils Development Board Act, 1983, a duty of excise on vegetable oils produced in any mill in India at such rate not exceeding five rupees per quintal … of Southern Pharmaceuticals & Chemicals v. State of Kerala, AIR 1981 SC 1863 : (1981 Tax LR 2838) it was observed (at page 1869):- 'In … and the establishmnl of markets for agricultural produce in the State of Bihar and for matters connected therewith.' 'Section 3 (1) Notwithstanding anything to the contrary contained in any other Act for the time being in force, the … and must receive a liberal construction inspired by a broad and generous spirit and not in a narrow pedantic sense. The expression 'with respect to'

State of Maharashtra Vs. O.V. Pawar and Others

Court : Mumbai

Subject : Criminal

Acts : Indian Penal Code (IPC), 1860 - Sections 500

Reported in : 1987(11)ECC67

which we are presently faced - arose in Alfred Crompton Amusement Machines Ltd. v. Commrs. of Customs and Excise (No. 2) (1972) 2 All ER 353. The Company used to manufacture machines and supply them to an … which Lord Reid alludes probably has reference to Lord Lyndhurst's (1772 - 1863) long innings as a parliamentarian upon whom Duke of Wellington, Sir Robert … can be best guarded only by government functionaries does not hold the field any longer and any public spirited individual can, and often does, move the court for redress on issues of public importance. In D v. … a department of the Government, but by a society incorporated by an Act of Parliament, whose purpose included the prevention of public and private wrongs … in the neighbourhood. Pawar filed a complaint under Section 500 of the Indian Penal Code in the … strain Onkar Vithal Pawar, a building contractor, of 34/4 Kacharewadi, Erandawane, Pune 4, applied to the Court

Naresh Kumar Lahria Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : CriminalExcise

Acts : Madhya Pradesh Excise Act, 1915 - Sections 34, 49A, 59 and 59A; Code of Criminal Procedure (CrPC) , 1974 - Sections 438; Constitution of India - Articles 21 and 226; Madhya Pradesh Excise (Amendment) Act, 2000

Reported in : 2004(4)MPHT205

Collector of Excise, Govt. the Tripura, Agartala arid Ors., AIR 1972 SC 1863, wherein it has been held as under;-'10, Trade or business in country … the petitioner has prayed for a declaration that the provisions contained in Section 59-A (i) of the M.P. Excise Act, 1915 (in short 'the Act') brought into existence by M.P. Excise (Amendment) Act, 2000 (Act No. 22/2000) … Penalty for import etc. of liquor unfit for human consumption or for altering or attempting to alter denatured spirituous preparation.- (1) Whoever,-(a) imports, exports, transports, manufactures, collects, possesses, bottles or sells any liquor; or(b) has in his … 25 boxes of English Wine and registered the aforesaid crime under Section 34 of the Act. The investigating agency arrested Churaman, Santosh and the owner

Ms Pernod Ricard India Pvt Ltd Through Its Authorised Representative M ...

Court : Delhi

Subject : Land Acquisition

Harneet Singh, Mr. Kunal Khanuja, Mr. Ishani Shekhar, Mr. Somil Jain & Mr. Dhruv Raman Singh, Advocates., Advs.)Versus1. EXCISE DEPARTMENT, DELHI,GOVT. OF NCT OF DELHIThrough Deputy Commissioner of Excise GNCT of Delhi Department of Excise, L-Block, Vikas … and others, in conspiracy with the super cartel and Sh. Vijay Nair, gave their wholesale business to Indo Spirits. Sh. Binoy Babu and other related individuals have also been subsequently arrested by the Directorate of Enforcement. Sh. … PARTIES ............................................................... 6III. ANALYSIS ....................................................................................................... 7A. INTERPRETTING SECTION 13(1)(C) OF THE EXCISE ACT ................... 7B. WHETHER THE PETITIONER COMPLIES WITH SECTION 13(1)(C) OF THE EXCISE … and Ors., (1995) 1 SCC 574, para. 60.AIR 1954 SC 220.1972 AIR 1863.17. The purpose of Section 13(1)(c), thus, appears to be to prevent aperson … NEW DELHIBEFOREHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV+ W.P.(C) 3806/2026Between:M/S PERNOD RICARD INDIA PVT. LTD.12th Floor, Tower B,