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Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

was considering the provisions of Bihar and Orissa Excise Act (Act No. 106. I would like to refer to one of the arguments of Mr. … 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

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

be a police officer. Then, the PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao, J.in Barkat Ram28 is also relied upon. … Ors., (1978) 4 SCC494 Mithu vs. State of Punjab, (1983) 2 SCC277 106 (2012) 9 SCC1107 Supra at Footnote No.31 (also at Footnote No.24) 75 … 1878 Act, inserted by Section 12 of the Sea Customs (Amendment) Act, 1955; Section 108 of the 1962 Act; Section 14 of the Central Excises and Salt Act, 1944118 and Section 40 of the FERA. Learned counsel further

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 … any additional power to the Customs officer so as to enable him to have ascendency over the citizen.17. Section 106 of the Act of 1962 gives power to search an aircraft.18. Sections 107 and 108 of the Act … 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

S.K. Pattnaik Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(12), 27 and 28; Constitution of India - Articles 265 and 372

Reported in : 1995(I)OLR67

which cannot be issued for sale therefrom cannot be subjected to countervailing duty under the Bihar and Orissa Excise Act, 1915 (the Act) in view of Section 28 thereof.2. In support of the contention, the petitioner relied upon … read as impost or incidence of taxation. It may be mentioned that the word 'levy' also appears in Section 106 of the 'Bombay Act.' The Supreme Court has held in M/s. Shroff and Co. case that the word … V.A. Mohta, C.J.1. The petitioner imported into the State of Orissa India-Made Foreign Liquor and stored it in the licensed bonded warehouse from

Collector of Central Excise Vs. Shree Durga Glass (P) Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Direct Taxation

Reported in : (1986)(8)LC707Tri(Delhi)

Nos. E. 2718-2722/85-A filed by the Collector of Central Excise, Bhubaneswar, with M/s. Shree Durga Glass (P) Ltd., Orissa as respondents, came up before Special Bench 'A' consisting of Members Shri Harish Chander and Shri V.P.Gulati. In … as President for decision in terms of Sub-section (1) of Section 35D of the Central Excises and Salt Act, read with the proviso to Sub-section (5) of Section 129C of the Customs Act. Hearing on these matters

S.M. Datta Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Labour and Industrial

Acts : Factories Act, 1948 - Sections 51, 54, 62, 63 and 92; Code of Criminal Procedure (CrPC) - Sections 482

Reported in : [2001(89)FLR462]; (2001)IILLJ235Guj

and a complaint under Section 54(1)(a) read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of the two women who were performing … a complaint under Section 54(1)(a) read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of the two women who were performing the cabaret … SecunderabadHealth Care Ltd. v. Secunderabad Hospital Pvt. Ltd., 1999 (96) Company Cases 106, it is submitted that the requirement in law is that there must

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 … 54 of List I ................. 104 i. Taxes on mineral rights .................................................................................... 106 a. Mineral rights duty ........................................................................................... 106 b. Meaning of the expression “mineral … 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 … 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 … 25, a customs officer would be a “police officer” properly so called. 10696.(1) The majority view in this judgment first emphasised the point that the

State of Orissa Vs. Nakula Sahu and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 109, 120B, 409 and 420; Code of Criminal Procedure (CrPC) , 1898 - Sections 401, 423, 435 and 439

Reported in : AIR1979SC663; 1979CriLJ594; (1979)1SCC328; [1979]2SCR442

about Rs. 38.50 and Rs. 23/- per piece respectively; that glass and ceremic products became subject to Central Excise duty for the first time with effect from the mid-night of February 28, 1961 and that from that … 19 Rs. 37,000.60 400 13-11-1961 22 Rs. 29,960.00 106 3-1-1962 25 Rs. 7,939.40 ______________________________________________________________________________ 4. On receipt … order dated May 1, 1968. On the matter being taken in revision before it, the High Court of Orissa set aside the aforesaid judgments and orders passed by the trial court and the Sessions Judge and acquitted … Officer, Project No. 1 Sub Division, Bhubaneswar respectively for information and necessary action. The supplies were to be received by the Overseer, Niranjan Naik, who … Bhubaneswar convicted Gopinath Patra, respondent in Appeal No. 26 of 1972 under Section 409 of the Indian Penal Code and sentenced him to two years

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)

which will be referred to hereinafter empowered the State Government to impose excise and other duties. In 1965 Maharashtra Foreign Liquor (Storage in Bond) Rules, … may be, as is mentioned in entry 51 in List II of the Seventh Schedule to the Constitution.6. Section 106 of the Act provides as follows:106. Subject to any regulations to regulate the time, place and manner of … 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