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State Of U.p. . Vs. M/s. Lalta Prasad Vaish And Sons

Court : Supreme Court of India

Subject : Land Acquisition

nation and requires a uniform approach. This is evidenced by national laws and policies such as the Indian Power Alcohol Act 1948, Ethyl Alcohol (Price Control) Order 1966 and the National Biofuel Policy 2018.38. Mr Dhruv Agrawal, learned senior counsel; … First Schedule of IDRA113vii. The (ir)relevance of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III .................................... 119 F. Conclusion ................................................................................................ 120 Page 4 of … legislative lists on ‘intoxicating liquor’ ........................... 85 d. The harmonious interpretation ............................................................... 96 v. The correctness of the decision in Synthetics (7J) ............................ 102 vi.

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

seven-Judges Bench was as to the power ofState to legislate on industrial alcohol as a subject. Entry 8 in List IIand Entry 33 in List … the Constitution of India as also the extent and purport of theresiduary power of legislation vested in the Union of India. Cesses on coalbearing land, … be examined by reference to Entry 54 in List I readwith the Mines and Minerals (Regulation and Development) Act, 1948 (Act No.53 of 1948) as also by reference to Entry 52 in List I read with theIndustries (Development … a cess on royalty being a tax on    royalty, is beyond the competence of the State legislature because    Section 9 of the Central Act covers the field and the State    legislature is denuded of its competence under Entry

Synthetics and Chemicals Ltd. and ors. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 19(1), 21, 47, 245, 246, 265 and 277; Andhra Pradesh Distillery Rules, 1970; Uttar Pradesh Excise Act, 1910; Industries (Development and Regulations) Act, 1951; Industries (Development and Regulations) (Amendment) Act, 1956 - Sections 18G

Reported in : AIR1990SC1927; JT1989(4)SC267; 1989(2)SCALE1045; (1990)1SCC109; [1989]Supp1SCR623

It appears that on 3rd April, 1948 the Constituent Assembly acting as the Dominion Legislature passed the Indian Power Alcohol Act, 1948 which received the assent of Governor General on the same day. By this Act, the Central Government took … in State of U.P., etc v. Synthetics & Chemicals Ltd. and Ors. etc. : [1980]2SCR531 vegetatingthe challenge to Section 24A & 24B of the U.P. Excise Act, 1910 as amended in 1972 and 1976 declaring exclusive privilege … dominion including laws having extra-territorial operations. Under Section 8(2) read with Section 9(1) of the Indian Independence Act, 1947 the Governor General adopted the provisions

Cellulose Products of India Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1996)(82)ELT147TriDel

had taken note of the plea that power alcohol had been defined in Section 3(c) of the Indian Power Alcohol Act, 1948 to mean Ethyl Alcohol containing not less than 99.5% by volume of Ethanol. IS 223-1959 was relied upon … learned Advocates appeared for them. Shri Desai submitted that their product industrial alcohol has a strength of only 94-95% of alcohol which is being cleared by them to holders of licences issued by State Governments. Their product

Kans Raj Nathu Ram Vs. Deputy Excise and Taxation Commissioner, Jullun ...

Court : Punjab and Haryana

Subject : Commercial

Acts : Constitution of India - Article 226; Punjab Excise Act, 1913 - Sections 3; East Punjab Opium Smoking Act, 1948; Pepsu Opium Smoking Act, 1954; East Punjab Molasses (Control) Act, 1948; Power Alcohol Act, 1948; Dangerous Drugs Act, 1930

Reported in : AIR1965P& H284

1948 (iii) The Pepsu Opium Smoking Act, 1954 (iv) The East Punjab Molasses (Control) Act, 1948. (v) The Power Alcohol Act, 1948. (vi) The Dangerous Drugs Act, 1930. (4) No application from any person whose name is no the list … dated the 21st September 1932 and have been modified from time to time. These rules were framed under Section 59 of the Act. It is common ground that under these rules licence L-14 (country liquor and licence … In the meantime Labh Singh and Ujagar Singh filed Civil Writs Nos. 97 and 98 of 1964 against the change in the procedure of grant

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

Court : Delhi

Subject : Land Acquisition

the East Punjab Opium Smoking Act, 1948, or the East Punjab Molasses (Control) Act, 1948 or the Indian Power Alcohol Act, 1948, or the Narotics Drugs and Psychotropic Substances Act, 1985.‖ [Emphasis Supplied]22. The Chhattisgarh Excise Settlement of Licenses for … on: 20.05.2026Pronounced on: 29.05.2026------------------------------------------------------------------------------JUDGMENTINDEXI. FACTUAL MATRIX ......................................................................................... 3II. SUBMISSIONS OF THE 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 ACT … reasonably suspected of committing or conniving at the commission1968 SCC OnLine SC 98.of any offence under the Punjab Excise Act, 1914 or the East Punjab

Mrs. Kalyani A. Shetty of Hotel Anand Punjab. Vs. State of Maharashtra ...

Court : Mumbai

Subject : Education

employees were allowed to remain in the premises beyond the period prescribed by the Bombay Shops and Establishment Act, 1948. It was submitted that Rule 27 operates in a entirely different field and has nothing to do with … to Mr. Kansara, the power to cancel license is conferred only by Section 162 of the Bombay Police Act, 1951( hereinafter referred to as "1951 … the conditions were fulfilled in the present case. 9. It is submitted that in the impugned order … Deputy Commissioner of Police(HQ-1) from the office of the Commissioner of Police, Greater Mumbai in exercise of the powers conferred by Rule 27 of the "Rules for Keeping Places of Public Entertainments in Greater Bombay" Rules. By … that the Petitioner is also having license to serve liquor and other alcoholic substances under the provisions of the Rules framed under the Bombay Prohibition

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

Subject : Right to Information

to claim priority in respect of its tax dues.” (Id. at p.702) 129 The limitation on the states’ power to tax must as a consequence be found in constitutional limitations. This follows the constitutional principle that all … alia, dealt with a challenge to the constitutional validity of notifications issued under the Uttar Pradesh Sales Tax Act, 1948, as well as under the Punjab General Sales Tax Act. Under the notification issued under the Uttar Pradesh … goods. They include Entry 51 (providing for duties of excise on (i) alcoholic liquors for human consumption; and (ii) opium, hemp and other narcotics drugs … its powers under Article 269(3) enacted the Central Sales Tax Act 1956. Sections 14 and 15 of that Act provide a list of goods of … than newspapers, subject to the provisions of Entry 92(A) of the Union List. Entry 92(A) of the

Commissioner of Income-tax Vs. Nizam Sugar Factory Ltd.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(1), 28, 43(1), 256(2) and 257; Electricity (Supply) Act, 1948 - Sections 57; Indian Trusts Act, 1882; Ethyl Alcohal (Price Control) Amendment Order, 1971; Molasses Control Order, 1961; Molasses Control (Amendment) Order, 1972

Reported in : [2002]253ITR68(AP); [2002]120TAXMAN378(AP)

the decisions of the Madras High Court in Vellore Electric Corporation Ltd. v. CIT : [1977]109ITR454(Mad) ; Associated Power Co. Ltd. v. CIT : [1996]218ITR195(SC) and CIT v. Sitaldas Tirathdas : [1961]41ITR367(SC) and contended that the decision … in Somaiya Orgeno-Chemicals Ltd. v. CIT : [1995]216ITR291(Bom) , under the Ethyl Alcohol (Price Control) Amendment Order, 1971, issued by the Government of India, Ministry … [1996]218ITR195(SC) . The said judgment was rendered by the apex court under the provisions of the Electricity (Supply) Act, 1948. The facts as set out in the said judgment are thus :23. By reason of the provisions of … the Income-tax Appellate Tribunal, Hyderabad Bench-A, Hyderabad, referred the following questions under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred as 'the Act'), arising … 7 of its order ?'3. K. C. No. 98 of 1991 :At the instance of the Revenue,

Satish Maganlal Vora Vs. Union of India and ors.

Court : Gujarat

Subject : Constitution

Acts : Constitution of India - Articles 14, 19, 19(1), 19(6) and 297; Essential Commodities Act, 1955 - Sections 3, 3(1), 3(2), 6-A, 6B(1) and 7; Motor Spirit and High Speed Diesel (Regulation of Supply and Distribution and Prevention of Malpractices) Order, 1988; Petroleum Act, 1934 - Sections 2, 5, 5(2) and 30; Petroleum Rules, 1976 - Rules 163(1) and 198-A; Inflammable Substance Act, 1952 - Sections 3; Motor Spirit and High Speed Diesel (Regulation of Supply and Distribution and Prevention of Malpractice's) (Amendment) Order, 1998; Bombay Sales of Motor Spirit Taxation Act, 1958; Motor Spirit and High Speed Diesel (Prevention of Malpractices in Supply and Distribution) Order, 1990; Motor Vehicles Act, 1988; Solvent Raffinate and Slop (Acquisition, Sale, Storage and Prevention of Use i

Reported in : (2001)3GLR2192

like Naphtha, Methyl Alcohol and additives (trade secret). According to him, 'Patrex' served the purpose of providing motive power to petrol driven vehicles and the same can be used as substitute to normal ordinary petrol sold in … Nos. 53 and 54 of the union list were dealt with under the Mines & Minerals(Regulations & Development) Act, 1948. The Mines & Minerals Act, 1957 was enacted keeping in view the differentiation made between the petroleum and … the order dated 25-10-1999, at Annexure 'L(1)' to that petition made under Section 6-A of the said Act, confirming the order of the District Supply … Special Civil Application No. 1365 of 2000 and Special Civil Application No. 9076 of 2000 (Satish Maganlal Vora v. Union of India, reported in 2001