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Vidarbja Coal Supply Company Vs. Union of India and ors.

Court : Mumbai

Subject : Other Taxes

Acts : Cantonments Act, 1924 - Sections 60 and 284; Maharashtra Municiplalities Act , 1965 - Sections 105; Central Provinces and Berar Municipalities Act, 1922 - Sections 66(1); Delhi Municipal Corporation Act, 1957 - Sections 178; Uttar Pradesh Municipalities Act - Sections 128(1); Karnataka Municipalities Act, 1964 - Sections 124; Madras General Sales Tax Act - Sections 41(2); Bihar and Orissa Excise Act - Sections 90; Calcutta Municipal Act, 1951; Copyright Act - Sections 51 and 53; Teminal Tax Rules - Rule 1; Karnataka Municipalities Taxation Rules, 1965 - Rule 26; Constitution of India - Article 265

Reported in : 1987(3)BomCR502; 1987MhLJ748

, Question arose whether levymade under R. 111 of the Rules under S,. 90 of the Bihar and Orissa Excise Act for a license to possess denatured spirit used by a manufacturer in this procee is legal. … Question arose whether levymade under R. 111 of the Rules under S,. 90 of the Bihar and Orissa Excise Act for a license to possess denatured spirit used by a manufacturer in this procee is legal. It was … Keeping inview the terms and language and the legislative history of the Section 66(1) we are unable to enlarge the terms of the section by

Prakash Cotton Mills Pvt. Ltd. Vs. B.N. Rangwani

Court : Mumbai

Subject : Customs

Reported in : (1971)73BOMLR200

Authorities and references to the Sea Customs Act, 1878, are to be deemed to be references to the Excise Act. Section 38 of the Excise Act provides that all Notifications issued under the said Act shall on publication have … Section 12 of the Excise Act in supersession of the previous Notification making inter alia the provisions of Section 105(1), Section 110 and Section 124 of the Customs Act, 1962, applicable to like matters in respect of duties … the decision of the Supreme Court in the case of State of Orissa v. Binapani Dei : (1967)IILLJ266SC , and contended that an order which

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

Ltd. (supra), MIL India Ltd. (supra) and Sirpur Papers Mills Ltd. (supra) are the decisions under the Central Excise Act, 1944 which are really not of relevance as they relate to the concept, term and expression “manufacture” as … Lastly, learned Senior Counsel brought to our notice the definition of ‘Taxable Service’ under sub-clause (zzzza) to sub- section (105) of Section 65, which was inserted by the Finance Act, 2008 w.e.f. 16.05.2008. The said provision reads as … correctly.9. Mr. Rakesh Dwivedi, learned senior counsel appearing for the State of Orissa, has referred to the terms of the quotation, the confirmation letter, the

Ecgc Limited Vs. Mokul Shriram Epc Jv

Court : Supreme Court of India

Subject : Land Acquisition

of Jharkhand in Sri Satya Nand Jha was dealing with the amendment in Section 35 of the Central Excise Act, 1944 by Section 105 of the Finance Act, 2014 prescribing that 7.5% or 10% of the duty demand … judgments in Sri Satya Nand Jha v. Union of India & Ors.19 and M/s. Indian Oil Corporation v. Orissa Sales Tax Tribunal, CTC & Ors.20. It is to be noted that the Orissa High Court in Indian

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)LC725Tri(Delhi)

Central Board of Excise and Customs hereby confers on the Additional Collector of Central Excise and Customs, Bhubaneswar, Orissa, the powers indicated in Clause (a) of the said section." "In exercise of the powers conferred by the … so as to enlarge or extend the meaning of the expression 'Collector' for the purposes of the Central Excise Act.128. The Intervener Advocates in this connection have referred to section 38 of the Act before its amendment, according … notifications delegated the powers of the Board under sections 9, 61, 74, 105, 109 and 113 to various Collectors of Customs.These delegations of powers on

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 … a transfer of a right of enjoyment in immoveable property for a certain time in lieu of consideration.108 Section 105 of the Transfer of Property Act 1882 defines a lease of immoveable property as a transfer of a … 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

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 … duties of a police officer under the Code of Criminal Procedure, without 105 describing him as a police officer or equating him by fiction to … 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

Shroff and Co. Vs. Municipal Corpn. of Greater Bombay and anr.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Indian Tariff Act, 1934; Sea Customs Act, 1878; Maharashtra Foreign Liquor (Storage in Bond) Rules, 1964; Bombay Prohibition Act, 1949 - Sections 2(2), 2(14), 2(36), 26, 105, 105(1) and 106; Maharashtra Foreign Liquor (Import and Export) Rules, 1963 - Rules 3(2), 3(3), 3(4), 3(8), 11, 11(1), 15, 16, 18, 19, 31; Bombay Municipal Corporation Levy of Octroi Rules, 1965 - Rules 2(2), 2(4), 2(5) and 2(7), 2(9); Bombay Municipal Corporation Act, 1888 - Sections 128 and 192(1); Customs Tariff Act, 1975; Customs Act, 1962 - Sections 12; City of Nagpur Corporation Act, 1948 - Rule 10; Bombay Foreign Liquor and Rectified Spirit (Transport) Fees Rules, 1954

Reported in : (1988)3CompLJ146(SC); 1989(20)LC10(SC); 1988(38)ELT243(SC); JT1988(3)SC406; 1988(2)SCALE348; 1989Supp(1)SCC347; [1988]Supp2SCR406; [1989]72STC150(SC); 1988(2)LC738(SC)

the entry of goods either for consumption or for use or for sale and not mere physical entry.4. Section 105 of the Act provides as follows:105. (1) An excise duty or countervailing duty, as the case may be, … production.16. The nature of countervailing duty was explained by this Court in Kalyani Stores v. The State of Orissa and Ors. : [1966]1SCR865 . There this Court observed that power to levy countervailing duties under Entry 51

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

credit of duties or cess paid on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986). 17. These further changes by the Finance Act, 2012 have also been … 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision … Kerala v. Larsen and Toubro Ltd. (2016) 1 SCC 170, the Supreme Court affirmed the decision of the Orissa High Court in Larsen and Toubro Ltd. v. State of Orissa (2008) 12 VST 31 to the effect

Union of India Vs. Ashok Sukhadeo Singh Chavan

Court : Mumbai

Subject : Criminal

Reported in : 1990(2)BomCR1; 1991CriLJ2359

Assistant Collector, Customs and Central Excise, Amravati Division, Amravati, in exercise of the powers conferred upon him under Section 105 of the Act, issued search warrant on 8-6-1983, authorised Shri V. L. Deshpande, Inspector, Customs and Central Excise, … Collector of Central Excise and Customs and another, 1987 Cri LJ 1362. The learned single Judge of the Orissa High Court has observed in this case as under at page (1364) :'Under Section 137 of the Customs