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Sri Kailash Nahak @ Naik and ors. Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008CriLJ2909; 2008(I)OLR666

filed under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel … under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel appearing for … 47(a) of the Act and in such a case the provision of chapter XXXIII of the Code of Criminal Procedure shall apply.4. Mr. Pradhan, learned … above cases, the BLAPL Nos. 7840, 8580, 8690, 8896, 8974, 8986, 9948, 10559, 10826, 11737 and 12903 of 2007 are applications filed under Section 438,

K.Subrahmanian Vs. the Inspector of Factories,

Court : Chennai

Subject : Criminal

Acts : Factories Act of 1948 - Section 92, ; Central Excise Act - 2(f), 2(k); Income Tax Act - Section 80 HH(2); Factories Rules - Rule 56(7)(9)(b); Code of Criminal Procedure(CrPC) - Section 482

which is specified in relation to any goods in the section or Chapter notes of (the first schedule) to the Central Excise Tariff Act, 1985 … made having regard to the definition of the term 'Manufacture" as found in Section 2(f) of the Central Excise Act. The said provision reads as follows:"2(f) "manufacture" includes any process-(i) incidental or ancillary to the completion of a … Limited reported in (2012) 2 Supreme Court Cases 282 and yet another judgment in Commissioner of Income Tax, Orissa and others vs. M/s.N.C.Budharaja and Company and Others reported in 1994 Supp(1) Supreme Court Cases 280.4. But the

Radhey Biscuits Pvt. Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Excise Act - Sections 22, 30 to 35, 40, 42, 44, 44(1), 89 and 90; Bihar Excise Act, 1915 - Sections 20; Bihar and Orissa Excise Act

Reported in : 2007(2)BLJR1921; [2007(3)JCR85(Jhr)]

power to the Board to make Rules. The Board of Revenue has notified instructions under the Bihar & Orissa Excise Act. Chapter-III deals with the settlement and licenses. Rule 74 provides the term of license as one … Group-I vide application dated 27th February, 2006 in accordance with the provisions of Section 44 of the Bihar Excise Act. The surrender of license was sought on the ground indicated in its application, wherein, it was stated that … Indian made Foreign Liquor etc., constituting Group-II for the period commencing from 15th December, 2004 to 31st March, 2005. These licenses were granted pursuant to

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

Court : Supreme Court of India

Subject : Right to Information

taxation is Article 253 of the Constitution under which Parliament, notwithstanding anything contained in the earlier provisions of Chapter 1 of Part XI is entrusted with the power to enact legislation for the entire territory of India for … it is one of the goods on which additional excise duty is leviable under the Additional Duties of Excise Act, 1957. This Court held that though sugar was a commodity on which no sales tax is leviable because … Madar Saheb v. State of AP[101].; Bolani Ores Ltd v. State of Orissa[102].; G. K. Krishnan v. State of TN[103].; International Tourist Corpn. v. State

Raja Ram Jaiswal Vs. State of Bihar

Court : Supreme Court of India

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(8), 7, 47, 68, 69, 70, 71, 72, 73, 77, 78, 78(3), 80, 82, 95 and 96; Code of Criminal Procedure (CrPC), 1898 - Sections 156 and 162; Indian Evidence Act, 1872 - Sections 25

Reported in : AIR1964SC828; 1964CriLJ705; [1964]2SCR752

this question which falls for consideration in the present appeal. For, under s. 78(3) of the Bihar and Orissa Excise Act, 1915 (2 of 1915) an Excise Officer empowered under s. 77 sub-s. (2) of that Act … the judgment of the Patna High Court affirming the conviction of the appellant under s. 47(a) of the Excise Act and the sentences of rigorous imprisonment for one year and of fine amounting to Rs. 2,000 awarded by … cast upon a police officer seizing an article or arresting a person. Chapter XVII deals with no other powers which could be said to be … reason of the provisions of s. 25 of the Indian Evidence Act, 1872. 2. It is not disputed before us by Mr. Chari that on

illias Vs. Collector of Customs, Madras

Court : Supreme Court of India

Subject : Media and CommunicationCriminal

Acts : Evidence Act, 1872 - Sections 25; Customs Act, 1962; Sea Customs Act, 1878 - Sections 104(3); Code of Criminal Procedure (CrPC) - Sections 160, 161, 173 and 190

Reported in : AIR1970SC1065; 1970CriLJ998; 1985(5)LC2252(SC); 1983(13)ELT1427(SC); [1969]2SCR613

0065/1963 : 1964CriLJ705 which related to the question whether an Excise Inspector exercising powers under the Bihar & Orissa Excise Act was a police officer for the purposes of Section 25 of the Evidence Act goes a … : 1964CriLJ705 which related to the question whether an Excise Inspector exercising powers under the Bihar & Orissa Excise Act was a police officer for the purposes of Section 25 of the Evidence Act goes a great deal … investigation conducted by the customs officer must be deemed to be under Chapter XIV read with Section 5(2) of the Criminal Procedure Code and the … recorded by the customs authorities under the provisions of the Customs Act 1962 (Act 52 of 1962), hereinafter called the 'New Act', were admissible in

Kirpal Mohan Virmani Vs. B.D. Mishra

Court : Delhi

Subject : NarcoticsCriminal

Acts : Evidence Act, 1872 - Sections 25; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 53

Reported in : 1989(3)Crimes146; 37(1989)DLT362; 1989(16)DRJ257; 1989(20)ECC28

Sub-section (1) of Section 21. Section 21 is in terms different from Section 78(3) of the Bihar and Orissa Excise Act, 1915 which came to be considered in Raja Ram Jaiswal's case and which provided in terms … (1) of Section 21. Section 21 is in terms different from Section 78(3) of the Bihar and Orissa Excise Act, 1915 which came to be considered in Raja Ram Jaiswal's case and which provided in terms that 'for … the accused. Section 37 makes all offences under this Act as cognizable.(15) Chapter V of the Ndps Act provides procedure for investigating the offences under

Laxmi Starch Limited Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise and Customs Laws Amendment Act, 1991

Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)

Glucose' which is an excisable item under the Central Excises and Salt Act, 1944 (for short 'the Central Excise Act'). The Company classified 'Liquid Glucose under sub-heading 1702.19 in Chapter XVII which was approved by the Assistant Collector, … regarding the constitutional validity of Central Excise and Customs Laws Amendment Act, 1991 (Act 40 of 1991) (for short 'Amendment Act') arises in these Writ … or malice or bad motive of the legislature. 23. In K. C. G. Narayan Deo v. State of Orissa : [1954]1SCR1 , Mukherjea, J explained the doctrine of colourable legislation observing that the doctrine of colourable legislation

R.B. Agarwal and Co. (P) Ltd. Vs. State of Orissa and ors.

Court : Orissa

Subject : Sales Tax/VAT

Reported in : 107(2009)CLT545

classified under the category of 'Cast Articles of Iron' as defined in Chapter Sub-heading number 7325.10 of the First Schedule to the Central Excise Tariff … of India to foreign buyers who had placed orders upon the RBA as merchant exporters. As under Central Excise Act and Rules framed thereunder, for the limited purpose, packing, fumigation and testing amount to manufacture, RBA after exporting … Act, 1956 having its place of business at IDCO Plot No. 180/184, Sector-B, Industrial Estate, Kalunga, Dist: Sundergarh, Orissa. It carries on business in manufacturing of cast-iron casting like manhole covers, sanitary fittings etc. During the relevant … and 2004-05 (Annexure-6 series) and show cause notice (Annexure-7) issued under Rule 16 (2) of the Central Sales Tax (Orissa) Rules, 1957 (hereinafter referred to

R.N. Kaker Vs. Shabir FidahuseIn and Another

Court : Mumbai

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 9, 14, 21, 41, 42, 42(2), 43, 44, 52, 53, 67 and 173; Evidence Act - Sections 25; Code of Criminal Procedure (CrPC) , 1973 - Sections 102(3), 161, 162, 173, 190 and 202; Bihar and Orissa Excise Act, 1915 - Sections 156; Sea Customs Act, 1878 - Sections 170; Central Excises Act, 1944; Railway Property (Unlawful Possession) Act, 1966 - Sections 8(1); Customs Act - Sections 108

Reported in : 1989(1)BomCR503; 1990CriLJ144

of the provisions of the NDPS Act. Such questions have been decided mainly in relation to Bihar and Orissa Excise Act or Sea Customs Act or in relation to Central Excises and Salt Act. Mr. Desai, therefore, … the provisions of the NDPS Act. Such questions have been decided mainly in relation to Bihar and Orissa Excise Act or Sea Customs Act or in relation to Central Excises and Salt Act. Mr. Desai, therefore, rightly started … take cognizance of the offence under this Act.5A. We now come to Chapter V of the said Act, which refers to procedure as to search, … officers while investigating offences under the Narcotic Drugs and Psychotropic Substances Act, 1985 ?(b) Whether the statements made before them are inadmssible in evidence under