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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 … 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 … officer, Section 25 would interdict their statements from being received in evidence. In particular, learned counsel refers to Section 104(4) of the Customs Act 1962, which makes all the offence under the new Act non-cognisable. The effect of

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 … placed on the provisions of S. 104 of the Act of 1962 which contains the power of arrest. Section 104 is equivalent to Sections 173 to 175 of the old Act. Under those sections if a reasonable suspicion … 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

Jagriti Vs. the State and Others

Court : Andhra Pradesh

Subject : Constitution

Acts : Constitution of India - Articles 21, 37, 40, 47, 134A, 245 and 246; Andhra Pradesh (Andhra Area) Prohibition Act, 1937 - Sections 1(3), 2, 3 and 6; Andhra Pradesh Excise Act, 1968 - Sections 1(2), 1(2)9, 15, 17, 18, 20, 28, 33 and 67; Retail Sale Rules, 1993; Indian and Foreign Liquor Rules; Societies Registration Act; The Andhra Pradesh (Andhra Area) Abkari Act, 1886; The Andhra Pradesh (Andhra Area) General Clauses Act, 1867 - Sections 5, 12 and 15; City of Bangalore Municipal Corporation Act, 1949 - Sections 97; Bihar and Orissa Municipal Act, 1922 - Sections 4, 5, 6 and 104; Bombay Agricultural Produce Markets Act, 1939 - Sections 4, 4A, 5, 5A, 5AA, 11 and 29; The Pondicherry General Sales Tax Act; Madras General Sales Tax Act, 1959; Uttar Pradesh Sales Tax Ac

Reported in : AIR1994AP225; 1994(1)ALT376

policy.'The Court found that extension of Section 104 of the Bihar and Orissa Municipal Act, 1922 to the Patna Village by notification dt. 23-4-1951 without … the challenge raised by the petitioner against Sections 15, 17, 18, 20, 33 and 67 of the A.P. Excise Act. Section 15 prohibits the sale or purchase of any intoxicant except under the authority and in accordance with the … But this much is clear that it cannot include a change of policy.'The Court found that extension of Section 104 of the Bihar and Orissa Municipal Act, 1922 to the Patna Village by notification dt. 23-4-1951 without complying

Dhuba Behera Vs. State of Orissa

Court : Orissa

Subject : CriminalExcise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47

Reported in : 2004(I)OLR290

the Court of learned J.M.F.C, Rampur for commission of offence punishable under Section 47(a) of the Bihar and Orissa Excise Act in 2(a) C.C. No.8 of 1992/Tr. No. 872 of 1992. It was alleged by the prosecution … Court of learned J.M.F.C, Rampur for commission of offence punishable under Section 47(a) of the Bihar and Orissa Excise Act in 2(a) C.C. No.8 of 1992/Tr. No. 872 of 1992. It was alleged by the prosecution that on … petitioner before the learned Sessions Judge, Bolangir-Sonepur, Bolangir in Criminal Appeal No. 104 of 1994. The appellate Court after a vivid discussion of the evidence

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 … be a judicial proceeding within the meaning of Sections 193 and 228 104 IPC, in view of its sub-section (4). It is under the authority … 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

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 … Entry 50 of List II and Entry 54 of List I ................. 104 i. Taxes on mineral rights .................................................................................... 106 a. Mineral rights duty ........................................................................................... … 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

Ram Ratan Gupta Vs. the State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Contract

Acts : Constitution of India - Article 299 and 299(1); Madhya Pradesh Excise Act, 1915 - Sections 18 and 64

Reported in : AIR1974MP101; 1974MPLJ95

default and the default, If any, was on the part of the authorities constituted under the M. P. Excise Act, 1915, and, therefore, no recovery could, be made from the petitioner.5. Presently, we shall deal with the questions … Government is contemplated as per Article 299(1) of the Constitution of India.6. Section 17 of the M. P. Excise Act, 1915, lays down that no … 203 at p. 206: State of M. P. v. Ratanlal, 1967 MPLJ 104 at p. 107 (SC). In Union of India v. Rallia Ram, AIR … be drawn in such cases.22. In this connection we might advert to a Division Bench case of the Orissa High Court, presided over by G.K. Mishra, C. J. and R.N. Misra, J. in Ajodhya Prasad Shaw v.

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 … Parliament and the State Legislature will have the 103 (2001) 2 SCC201[158]. 104 (1954) 2 SCC152Page 55 of 123 PART E competence with respect to … 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.

Raghunath Sahoo and Satrughna Sahoo Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47; Evidence Act, 1872 - Sections 45

Reported in : 2002(II)OLR490

learned Appellate Courts under Section 47(a) and (f) of the Bihar and Orissa Excise Act. Hence these revisions.2. In Criminal Revision No. 108/95 the factual … have been dismissed by the learned Appellate Courts under Section 47(a) and (f) of the Bihar and Orissa Excise Act. Hence these revisions.2. In Criminal Revision No. 108/95 the factual matrix leading to filing of this revision is … order. Thus the contention that against an order passed by a Single Judge in an appeal filed under Section 104 C.P.C., a further appeal lies to a Division Bench cannot be accepted. The newly incorporated Section 100A in

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 … nature of Entry 97 in List I existed. In terms of Section 104thereof the Governor General could empower either the Dominion Legislatureor a Provincial Legislature