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Sep 08 2003

Ramesh Chandra Rout Vs. State of Orissa and ors.

Court : Orissa

Decided on : Sep-08-2003

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22(1); Orissa Excise Rules, 1965 - Rule 34 and 34(1); Orissa Exclusive Privilege Rules, 1970 - Rule 3

Reported in : 97(2004)CLT39

of the petitioner is that under the proviso to Sub-section (1) of Section 22 of the Bihar and Orissa Excise Act, 1915 (for short, 'the Act') public notice will have to be given of the intention to … the petitioner is that under the proviso to Sub-section (1) of Section 22 of the Bihar and Orissa Excise Act, 1915 (for short, 'the Act') public notice will have to be given of the intention to grant any

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Sep 03 1996

State of Orissa and Others Vs. NaraIn Prasad and Others, Etc. Etc.

Court : Supreme Court of India

Decided on : Sep-03-1996

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 13, 22, 27, 28, 89 and 90; Constitution of India - Articles 21, 47 and 226; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938; Andhra Pradesh Excise Act, 1968 - Sections 17 and 23; Madhya Pradesh Act - Sections 25 and 62(1)

Reported in : 1996VIIAD(SC)65; AIR1997SC1493; 85(1998)CLT625(SC); JT1996(8)SC50; 1996(6)SCALE460; (1996)5SCC740; [1996]Supp5SCR465

ORDERB.P. Jeevan Reddy, J.1. Leave granted.2. Having voluntarily entered into contracts with the Government of Orissa, undertaking to lift a particular quantity of liquor every month and also to remit the monthly excise duty … Orissa.3. The grant of excise licences in the State of Orissa is governed by the Bihar and Orissa Excise Act, 1915 (the Act) and the rules made thereunder. Section 22 provides for grant of exclusive privilege of sale

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Mar 14 1972

State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.

Court : Supreme Court of India

Decided on : Mar-14-1972

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1) and 19(6); Bihar and Orissa Excise Act, 1915 - Sections 2(9), 22, 29, 29(1) and 29(2); Indian Councils Act, 1892 - Sections 5; Orissa Excise Rules, 1965; Bihar and Orissa Excise (Amendment) Act, 1970

Reported in : AIR1972SC1816; 38(1972)CLT481(SC); (1972)2SCC36; [1972]3SCR784

carrying on the business of selling country liquor. In pursuance of the order made by the State of Orissa, the Excise Commissioner notified on January 8, 1971 that the exclusive privilege of selling by retail the country … law as well as the orders passed by the Government under Section 29 of the Bihar and Orissa Excise Act, 1915 (as amended upto October 6, 1970) (to be hereinafter referred to as the Act). The preamble to … 1. These appeals by certificate raise common questions of law for decision. The

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Nov 18 1980

Commissioner of Income-tax Vs. Kondra Durgaiya

Court : Madhya Pradesh

Decided on : Nov-18-1980

Subject : Direct Taxation

Acts : General Conditions of Licence Rules - Rule 6; Madhya Pradesh Excise Act, 1915; Bihar and Orissa Excise Act - Sections 23

Reported in : (1981)21CTR(MP)164; [1983]143ITR315(MP)

the partnership in Orissa must be judged by the law in force there, i.e., the Bihar and Orissa Excise Act. Section 23 of the Act, which is relevant to this question, reads as under: '23. (1) A grantee of … the case, registration could be given to the business carried on in partnership in the area of the Orissa State while the head office of the assessee is situated in Madhya Pradesh ?'2. The facts briefly stated

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Sep 11 2002

Liberation Education and Action for Development (Lead), Through Its Se ...

Court : Orissa

Decided on : Sep-11-2002

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22 and 26A; Orissa Excise (Exclusive Privilege) Rules, 1970 - Rule 3

Reported in : 2002(II)OLR568

Superintendent of Excise, Koraput filed a counter-affidavit on behalf of opposite parties 1, 2 and 4 inter alia contending that the present Writ Petition, in … this Writ Petition filed by some of the non-Government organisations of Koraput, tribal district in the State of Orissa, in general is the Excise Policy introduced by the Government for the year 2001-2002 for settlement of Out-Still … alleged that without issuing a public notice as mandatorily required under Section 22 of the Bihar and Orissa Excise Act (hereinafter called 'the Act') and without properly considering the objections filed as required under Section 26-A of the

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Oct 15 1976

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

Court : Supreme Court of India

Decided on : Oct-15-1976

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

held that it was a tax which was not contemplated by Section 38 of the Bihar and Orissa Excise Act, 1915, hereinafter referred to as the Act, and that Rule 103(1) of the Board's Excise Rules in regard … M.H. Shinghal J.1. These appeals by certificate or special leave are directed against judgments of the Orissa High Court dated May 15, 1970, February 3, 1971, April 16, 1971, May 7, 1971, September 6, 1971

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Aug 24 2004

Saraswati Sahoo and ors. Vs. State of Orissa and ors.

Court : Orissa

Decided on : Aug-24-2004

Subject : Civil

Acts : Bihar And Orissa Excise Act, 1915 - Sections 22(1); Orissa Excise (Exclusive Privilege) Foreign Liquor Rules, 1989 - Rules 3(1) and 4

Reported in : 98(2004)CLT788

Mr. Patra, Learned Counsel for the petitioners submitted that the proviso to Section 22 of the Bihar and Orissa Excise Act, 1915 makes it clear that public notice shall be given of the intention to grant any … Patra, Learned Counsel for the petitioners submitted that the proviso to Section 22 of the Bihar and Orissa Excise Act, 1915 makes it clear that public notice shall be given of the intention to grant any exclusive privilege … J.1. Petitioner No. 2 is the Sarpanch of Talapada Grama Panchayat. Petitioners 1 and 3 are the Ex-Sarpanch of the said Grama Panchayat Petitioners 4

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Mar 27 1990

Awadh Prasad Singh and Others Vs. State of Bihar and Others

Court : Supreme Court of India

Decided on : Mar-27-1990

Subject : Service

Acts : Inspectors of Excise Recruitment Rules, 1936 - Rules 1 and 4; Indian Foreign Service Branch 'B' (Recruitment, Cadre, Seniority and Promotion) Rules, 1964 - Rules 21(4) and 25; Constitution of India - Articles 14 and 16; Jaipur Opium Act - Sections 1; Delhi Higher Judicial Service Rules, 1970 - Rule 7; Bihar and Orissa Excise Act, 1915 - Sections 2(7), 7(2) and 89; Mysore Administrative Service (Recruitment) Rules, 1957 - Rule 17; The Military Engineer Services Class I (Recruitment, Promotion and Seniority) Rules, 1949 - Rules 3 and 4; Jaipur Laws Act, 1923

Reported in : AIR1990SC1256; JT1990(3)SC483; 1990LabIC1027; (1990)IILLJ249SC; 1990(1)SCALE587; (1990)3SCC294; [1990]2SCR193

order as to costs. Excise - gradation list - Sections 2 (7), 7(2), and 89 of Bihar and Orissa Excise Act, 1915, Rules 1 and 4 of Inspectors of Excise Recruitment Rules, 1936, Rule 17 of Mysore … quota. In order to decide this question, it is relevant to refer to certain provisions of the Bihar Excise Act, 1915 as well as Rules 1 & 4 of the Inspectors of Excise Recruitment Rules, 1936.6. Section 2(7)

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Apr 02 1971

Indian Mica Micanite Industries Vs. the State of Bihar and ors.

Court : Supreme Court of India

Decided on : Apr-02-1971

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 49 and 90; Government of India Act, 1935 - Sections 143(2); Madras Religious Endowments Act, 1951 - Sections 76(1); Calcutta Municipal Act, 1951 - Sections 527(43) and 548 (2); Factories Act, 1948; Board's Rules - Rules 9, 63 to 68 and 111

Reported in : AIR1971SC1182; 1973(0)BLJR502; 37(1971)CLT539(SC); (1971)2SCC236; [1971]SuppSCR319

by certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule … certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule is ultra … Hegde, J.1. In this appeal by certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa

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Jan 14 2003

Rajat Kumar Pattnayak Vs. State of Orissa

Court : Orissa

Decided on : Jan-14-2003

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 5 and 457; Bihar and Orissa Excise Act, 1915 - Sections 47, 55, 67 and 68; Constitution of India - Articles 226 and 227

Reported in : 95(2003)CLT307; 2003(I)OLR187

the allegation that it was involved in the offences under Section 47 (a)/ 55 of the Bihar and Orissa Excise Act. In connection with the said offences, Aska P.S. Case No. 26 of 2002 was registered (G, … allegation that it was involved in the offences under Section 47 (a)/ 55 of the Bihar and Orissa Excise Act. In connection with the said offences, Aska P.S. Case No. 26 of 2002 was registered (G, R. Case … High Court in the case of the State v. Ramyas Thakur, AIR 1964 Patna, 416 to the effect that the Magistrate cannot dispose of the

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