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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

was proposed to be given was the exclusive privilege to manufacture and sell country liquor. By virtue of Section 7(1), the administration of the Excise Department and the collection of excise revenue within the district vested in the … 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

Ratanshaw Nusserwanji Todiwalla Vs. Geoffrey William Mcelhinny

Court : Mumbai

Subject : Commercial

Reported in : (1941)43BOMLR896

to grant a licence. The petitioner then appealed, as he was entitled to do, to the Commissioner of Excise, Bombay, by a petition dated December 3, 1940. By his letter dated December 7, 1940, the Commissioner informed … under Section 6 of Bombay Act VI of 1863 was limited by a proviso, and the Court … from a cocoanut, brab, date or any kind of palm-tree, whether in its fermented or unfermented state. By Sub-section (7) 'liquor' includes, among other things, toddy and all liquid consisting or containing alcohol. By Sub-section (8) 'country-liquor' includes … any quantity of any other intoxicants except--(i) spirituous toilet preparation,(ii) essences,(iii) perfumed spirits,(iv) toddy possessed for making gul permitted under a special licence granted by … petitioner then presented a petition under Section 45 of the Specific Relief Acticle 1877, against both the Collector and the Commissioner asking that they and/or

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, … 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 … Hepburn v. Griswold - 75 U.S. 603 (1869) U.S. Supreme Court Hepburn v.

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 … the port and collection district aforesaid on April 7th, 1884, on entry No. 47,108:" "Now, therefore, by

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 … merely topics or fields of legislation 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' in Article 246 brings in the … After the expiry of the period specified in the notification issued under Section 3 and after considering such objection and suggestion as may be received … 4278/87, 4289/87, 5831/87, 2354/88, 3863/88, 4497/88, 4623/88, 4803/88, 7912/88, 8705/88 and 5187/89.Excepting in CWJC 3920/85 all these

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 … to take place under the direct supervision of the officer-in-charge. (see para 784 of the UP. Excise Manual). After the denaturation the emerging product is

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 … (1931) All ER Rep 333 : (1931) AC 704 in which the judicial committee remitted a case

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 … an application before this Court forming the subject matter of M.Cr.C. No. 7598/2000 which came before the learned Single Judge but on the ground that

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 … 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 … matter byrecording an ECIR No. ECIR/HIU-II/14/2022 on 22.08.2022 as Section 120B of the Indian Penal Code, 1860 and Section 7 of the Prevention of Corruption Act, 1988 are Scheduled offences under the PMLA. The references wherein name of … 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

Mrs. Moni Senan and anr. Vs. State of Kerala and ors.

Court : Kerala

Subject : Constitution

Acts : Constitution of India - Articles 14, 19, 19(1) and 226; Kerala Abkari Act, 1077 - Sections 5; Industries (Development and Regulation) Act, 1951; Foreigh Liquor (Amendment) Rules, 1984

Reported in : AIR1985Ker111

being bound by the obligations arising therefrom.20. The decision relied on by the petitioners in Isaac v. Assit. Excise Commr. 1984 Ker LT 88) can have no application to the facts of these cases, for, in that … 398; Amar Chakraborty's case (1973) 1 SCR 533 : AIR 1972 SC 1863 and the R.M.D.C. case 1957 SCR 874 : AIR 1957 SC 699 … Revenue (Excise)'.6. In 1984, the Government again took a policy decision to establish a public-sector corporation 'to procure spirit and arrange blending, bottling, sealing and supply of arrack and also for dealing in the sale of foreign … challenge in these writ petitions.2. Regulated and restrained by the Kerala Abkari Act and the rules, Cochin Wines and Allapat Brothers, two partnership concerns carrying … when we deal with these points separately.13. Shri Section Narayan Poti, appearing for the Corporation and Dr. … by entry 8 of list 2 of the 7th Sch. of the Constitution and thus within the