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Raj Dayal Saha Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 89 and 90; Bihar and Orissa Excise Rules - Rule 102(A)

Reported in : 95(2003)CLT128

for the reason that it had never been published as contemplated by Section 92 of the Bihar and Orissa Excise Act and that it was beyond the rule making power of the Board of Revenue traceable to … the reason that it had never been published as contemplated by Section 92 of the Bihar and Orissa Excise Act and that it was beyond the rule making power of the Board of Revenue traceable to Section 90 … a renewal for the shop at Bisoi only, in view of Rule 102(A) of the Board's Excise Rules and if he did not immediately apply

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

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 … 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 … such restrictions imposed upon a police officer making a search under S. 102, sub-section (3) of the Code. Similarly a Customs Officer cannot search any … (a) the officer-in-charge of the nearest police station, or (b) the officer empowered under S. 53 of the Act. Section 53 is material and it is as follows :'53(1) The Central Government, after consultation with the State Government

Pukhraj Pannalal Shah and ors. Vs. K.K. Ganguly and anr.

Court : Mumbai

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 5(2), 162 and 439; Criminal Law; Evidence Act, 1872 - Sections 25; Customs Act, 1962 - Sections 104(3) and 108; Constitution of India - Article 20(3)

Reported in : AIR1968Bom433; (1968)70BOMLR231; 1968CriLJ1617

of Bihar, : 1964CriLJ705 . That case arose under the Bihar and Orissa Excise Act, 1915, where it is strenuously argued, the earlier view has … in Raja Ram v. State of Bihar, : 1964CriLJ705 . That case arose under the Bihar and Orissa Excise Act, 1915, where it is strenuously argued, the earlier view has been modified. In this case the statement was … Customs limits.14. Section 102 of the Act of 1962 is somewhat similar to S. 170 of the old Act. Section 170 of the old Act provided that if the person about to be searched required the officer, the

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

Court : Supreme Court of India

Subject : Land Acquisition

securing equitable distribution and availability at fair prices. ii. The judgment in Synthetics (7J) 6. The United Provinces Excise Act 191013 was enacted to “consolidate and amend the law in force in the United Provinces relating to the … ............................................................... 96 v. The correctness of the decision in Synthetics (7J) ............................ 102 vi. The impact of the decision on Item 26 of the First … seems to us that the observations made by this Court in Hingir-Rampur Coal Co. Ltd. v. State of Orissa [AIR1961SC459: (1961) 2 SCR537 , State of Orissa v. M.A. Tulloch and Co. [AIR1964SC1284: (1964) 4 SCR461 , … of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III .................................... 119 F.

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

Income Tax Act 1961 on the payment of bottling fees made to the State Government under the Rajasthan Excise Act 1950. Section 43-B(a) allowed a deduction in respect of any sum payable by the assessee by way of … reduce it, a reduction might be made.”103 (emphasis added) 101 Ibid, 7124 102 Rule 41, Mining Concession Rules 1948. 103 Lok Sabha Debates, Volume VIII … are spatially located in a few mineral rich states, namely, Andhra Pradesh, Chhattisgarh, Gujarat, Jharkhand, Karnataka, Madhya Pradesh, Orissa, Rajasthan, and West Bengal.11 Since mineral resources are a shared inheritance of the people, it has always been

Tofan Singh Vs. The State Of Tamil Nadu

Court : Supreme Court of India

Subject : Right to Information

that a confession made to an Excise Inspector under the Bihar and Orissa Excise Act of 1915, would be a confession made to a police … the NDPS Act, being a penal statute, is in contradistinction to the Customs Act, 1962 and the Central Excise Act, 1944, whose dominant object is 2 to protect the revenue of the State, and that therefore, judgments rendered … expression “police officer” is not defined, it cannot be construed in a 102 narrow way, but must be construed in a “wide and popular sense”, … 38.On the other hand, the CrPC has been made expressly applicable by the following sections of the NDPS Act: section 34(2), which refers to the form of a security bond; section 36B, which refers to the High Court’s

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

then was) Mudholkar. JJ.. Raghubar Dayal J. dissenting) that Inspector and Sub-Inspector of Excise under the Bihar and Orissa Excise Act, 1915 were 'police officers.'(3) Soni Vallabhadas Liladhar v. Asst. Collector of Customs AIR 1965 SC 481 … Macleod, O J. and Crump, J, held in the case of a prosecution under the Bombay Salt and Excise Act, an Excise Officer was not a police officer within the meaning of Section 25 of the Indian Evidence … Procedure, filed by one Balkishan A, Devidaval against whom Criminal Case No. 102/5/72 is pending in the Court of the Presidency Magistrate, 25th Court. Victoria

Pagla Baba and anr. Vs. the State

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 48, 54, 54(1), 96, 96(1), 102, 225, 342 and 537; ;Indian Penal Code (IPC), 1860 - Sections 52, 97, 99, 100, 142, 147, 336, 341 and 342; Arms Act, 1898 - Sections 25; Constitution of India - Article 31 and 31(1)

Reported in : AIR1957Ori130; 23(1957)CLT88; 1957CriLJ769

held:'The recording of reason before search is provided for both under the Criminal Procedure Code and under the Excise Act and is intended to protect the liberty of citizens and avoid useless and unjustified searches. If an officer … of the police party was effected by breaking open the southern gate and subsequently also the western gate. Section 102 of the Criminal Procedure Code says:'(1) Whenever any place liable to search or inspection under the Code is … 1701, Central Act No. VII of 1912 passed at the time when Orissa became a part of Bihar and Orissa and Regulation I of 1936

Collector of Customs, Madras Vs. Kotumal Bhirumal Pihlajani and ors.

Court : Chennai

Subject : Criminal

Acts : Indian Penal Code (IPC), 1860 - Sections 120-B; Customs Act, 1962 - Sections 107, 108 and 135; Foreign Exchange Regulation Act - Sections 23(1)(A) and 23(B); Defence of India Rules - Rule 131-B; Evidence Act - Sections 25; Code of Criminal Procedure (CrPC) - Sections 5(2), 161 and 162; Constitution of India - Article 20(3); Sea Customs Act - Sections 171-A

Reported in : AIR1967Mad263; 1967CriLJ1007

from a confession to a police officer. They also pointed out the distinction between the Bihar and Orissa Excise Act and the sea Customs Act in two respects, one what that the former does not exercise any judicial … Section 105(1) of the new Act); (3) the procedure after arrest (Section 104 of the old Act and Section 102 of the new Act,) and (4) power to investigate (Section 171-A of the old Act and Section 107 … v. State of Bihar, . That case arose under the Bihar and Orissa ExciseAct, 1915, which had a provision under Section 78(3) to the effect … offence, can be considered to be police officers, within the meaning of Section 25 of the Indian Evidence Act. Section 107 of the Act 52 of 1962 reads thus: (Section quoted)Section 108 reads thus: (Section quoted).(18) We purpose

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

assumption that the import fee levied is in the nature of    duty which cannot be imposed under the Excise Act, 1984 when, in    fact, the import fee levied is the price for parting with the    privilege given to … per ton. All other States haveaccepted the same. They are getting enhanced royalty but despite IndiaCement (supra) and Orissa Cement (supra) the State of West Bengal aloneamended the impugned acts and had been insisting that it can … Not exceeding Rs. 0.50 per tonne onannual despatches of coal    No separate section. S: 4(2 )(a): Notexceeding Rs. 0.06 on development value of the land