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C.D. Kamdar and ors. Vs. State of Orissa, Represented Through the Secr ...

Court : Orissa

Subject : Excise

Acts : Indian Forest Act, 1927 - Sections 2(4) and 41; Bihar and Orissa Excise Act, 1915 - Sections 2, 12, 38 and 90(7); Orissa Excise (Amendment) Act, 1975; Orissa Excise (Mohua Flower) Rules 1976 - Rules 9 and 10; Constitution of India - Articles 19, 110 and 199; Board's Excise (Fixation of Fees on Mohua Flowers) Rules, 1976 - Rule 5

Reported in : 1985(I)OLR291; (1985)TaxL.R.2497

charactristics and use of Mohua flower, it was included as an intoxicant by amending the Bihar and Orissa Excise Act, 1915 (B. and O. Act 2 of 1915) (here in after referred to as the 'Act'), in Orissa … and transport. So far as transport, it has already been indicated that the same has been made free. Section 12 also prohibits export of an intoxicant without pass. Rule 9 of the State Rules prescribes that only persons … on the business of purchase of Mohua flowers in the State of Orissa and export of the same outside the State. They have assailed the

Shiv Prasad Sahu Vs. State of Orissa

Court : Orissa

Subject : Sales Tax/VAT

Reported in : 106(2008)CLT672; 2008(II)OLR626; (2009)19VST417(Orissa)

the petitioner and supported by the certificate issued by the Superintendent of Excise towards driage and wastage to determine the purchase turnover of mohua flower … petition has been filed are as follows:The petitioner in the present case is a registered dealer under the Orissa Sales Tax Act, 1947 (hereinafter referred to as 'the Act'). During the relevant year he was a liquor … purchased mohua flower out of which country liquor has been extracted. In response to a notice issued under Section 12(4) of the Act for the year 1992-93 the petitioner appeared before the Sales Tax Officer, Kesinga (hereinafter referred

State of Orissa Vs. New Orissa Paints and Dyes

Court : Orissa

Subject : Sales Tax

Reported in : [1976]37STC475(Orissa)

Tribunal, is right in importing and applying the definition of 'liquor' as given in the Bihar and Orissa Excise Act, 1915, for interpreting serial No. 12 of the schedule of tax-free goods of the Orissa Sales Tax Act, … K.B. Panda, J.1. This is a reference under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act), made at the instance of the State of Orissa

Utkal Distilleries Ltd. (In All) Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Reported in : 2009(I)OLR616

from the years 1994-95 to 2004-05.2. The brief facts of the case are that the Commissioner of Excise, Orissa, vide Order dated 12.9.1990 (Annexure-1) granted licence in favour of the company M/s. Sitansu Mohan Pattnaik & Co. … for potable purpose and, therefore, unfit for human consumption.Sub-section 1 of Section 27 of the Bihar & Orissa Excise Act, 1915 (hereinafter referred to as 'the Act, 1915') deals with the power to impose duty on import, transport

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

thereto. Schedule I to the Central Excises and Salt Act, 1944 (hereinafter to be referred to as 'the Excise Act') as amened by the Finance Act, 1960 contained item No. 33. Item No. 33(a) mentioned aluminium in any … Court. It was held in Serajuddin & Co. v. The State of Orissa and Ors., AIR 1971 Cal. 414, that where the orders as to … submission made by Mr. Parakh, it is necessary to examine various provisions of the Act and the Customs Act. Section 12(1) of the Customs Act is the charging section. It provides as under,-'12. (1) Except as otherwise provided

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 … 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. … No.580 of 2008 With Civil Appeal No.152 of 2007 Page 1 of 123 With Civil Appeal No.153 of 2007 With Civil Appeal No.610 of 2008

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

Court : Orissa

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

Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(9), 5, 8, 16, 17, 20, 20(1), 20(2), 24, 24(4), 26, 27, 27(2), 34, 34(1), 35(2), 36, 43, 56, 58, 59, 60 and 60(1); Bombay Prohibition Act, 1949; Cochin Abkari Act; Bombay Lotteries and Prize Competition Control and Tax Act, 1948; Punjab Liquor Licence Rules, 1956 - Rules 1, 11, 12, 23, 24, 27A, 28, 30, 31, 35, 36, 36 (23-A), 59 and 103(1); Punjab Liquor Licence (First Amendment) Rules, 1968 - Rule 27-A; Prohibition and Excise Laws; Federal law; Constitution of India - Articles 14, 19, 19(1), 19(6), 47, 132(1), 133(1), 226, 298 and 301; Ajmer Excise Regulation - Regulation 1915; Bombay Abkari Act, 1878; Bengal Excise Act, 1909; Madras Abkari Act, 1886; Eastern Bensal and Assam Excise Act, 1910; Bihar and Orissa Excise Act, 1915 - Sections 2

Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254; MANU/SC/0321/1975

Province, the Eastern Bensal and Assam Excise Act 1910; the Bihar and Orissa Excise Act 1915; the Cochin Abkari Act as amended by the Kerala … sale of country spirit, foreign liquor, Beer, etc. shall be granted subject to the provisions of the Punjab Excise Act, 1 of 1914, (hereinafter called 'the Act') and the rules framed thereunder. By Condition 14(1), licences for retail … 1968. Those auctions became ineffective by reason of a judgment dated March 12, 1968 of a Division Bench of the High Court of Punjab and … Section 58 the State Government may make rules for the purpose of carrying out the provisions of this Act. Section 59 empowers the Financial Commissioner by Clause (a) to regulate the manufacture, supply, storage or sale of any

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Subject : Land Acquisition

duty under Section 11 of the Central Excise Act, by reason of Notification No.68/63 issued by GoI under Section 12 of the Central Excise Act making Section 142(1)(c)(ii) of the Customs Act, applicable to Central Excise Act, the … Central Excise Act as well as Section 142(1)(c )(ii) of the Customs Act to the extent relevant. Central Excise Act SECTION 11. Recovery of sums due to Government. - In respect of duty and any other sums of any … and C.E., Hyderabad 1999 (106) ELT 296 (AP),S.K. Pattanaik v State of Orissa (2000) 1 SCC 413 : AIR 2000 SC 612,Allahabad Bank v Canara

Sri Kailash Nahak @ Naik and ors. Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008CriLJ2909; 2008(I)OLR666

filed under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel … under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel appearing for … Nos. 7840, 8580, 8690, 8896, 8974, 8986, 9948, 10559, 10826, 11737 and 12903 of 2007 are applications filed under Section 438, Cr.P.C. and BLAPL Nos.