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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)

Srinivasmurthy, Member (Judicial) on the question as to whether Additional Collector, Central Excise could be deemed to be a 'Collector' for the purpose of determining … 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. … that matters of far-reaching consequences for the subject ; namely, that of offences and penalties as provided under section 9 of the Act, including minimum punishment for six months, are with reference to not only contravention of the … 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, … passage of those acts, unwarranted by the Constitution. 9. Prior to the 25th of February, 1862, all … 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

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 … that it is expedient in the public interest that the Union should take under its control the oilseeds industry.'Section 9. Functions of the Board.-(1) It shall be the duty of the Board to promote, by such measures as … 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 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 … Confiscation and Miscellaneous (a) Contribution towards Establishment'.10. In 1979 by notification No. 951/Licence-3, dated 31st May, 1979 Rule 3(a) was amended and the fee for

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 … of M/s. Khody Distilleries Ltd. v. State of Karnataka, AIR 1996 SC 911, a three Judge Bench of the Apex Court expressed the view that

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 … 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 … that Act made the amendments to Sections 2, 7, 29, 37' and 90 retrospective and validated the earlier acts.12. A writ petition (O. J. C.

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 … or conniving at the commission1968 SCC OnLine SC 98.of any offence under the Punjab Excise Act, 1914 … 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

O'Malley Vs. Woodrough

Court : US Supreme Court

Subject : Land Acquisition

decision. [ Footnote 1 ] The letter was written on February 16, 1863, and will be found in 157 U.S. 701. [ Footnote 2 ] … safeguards of Article III, § 1. [ Footnote 9 ] To subject them to a general tax … in different ways to different objects so long as there is 'geographical uniformity' in the duties, imposts and excises imposed. [Citing.] Is it not therefore morally certain that the discerning Page 307 U. S. 294 statesmen who … as a limitation imposed in the public interest; in other words, not restrictively, but in accord with its spirit and the principle on which it proceeds." "Obviously, diminution may be effected in more ways than one. Some … OF NEBRASKA Syllabus 1. The provision of § 22(a) of the Revenue Act of 1936, requiring that there be included in gross income, for the … 6, 1932 " [ Footnote 10 ] That section, however, is not now before us. But, 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 … (Canada : R. v. Snider (1953) 2 DLR 9; New Zealand : Corbett v. Social Security Commission … 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

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 … owned by the Government and holding an F.L. 9 licence.3. Kerala Abkari Act consolidates and amends the … 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.