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Kalyani Stores Vs. the State of Orissa and ors.
Supreme Court of India
Sep-21-1965
Excise
Bihar and Orissa Excise Act, 1915 - Sections 13, 27, 28, 90 and 293; Indian Councils Act, 1892 - Sections 5; Bangalore Municipal Corporation, 1949 - Sections 97 and 98; Devolution Rules; Indian Tariff Act, 1894; Sea Customs Act, 1878; Government of India (Amendment) Act, 1951; Government of India Act, 1935; Excise and Abkari Act; Constitution of India (4th Amendment) Act, 1955; Constitution of India - Articles 226, 276, 301, 302, 303, 304, 304(1), 305, 366(10), 372 and 395
AIR1966SC1686; [1966]1SCR865
held a licence as retail vendors for ' all types of foreign liquor' under the Bihar and Orissa Excise Act, 1915. The expression foreign liquor apparently includes Ale, Beer, Port, Cider and other fermented Liquors, cordials, mixtures and … [d] any excisable article [other than tari] manufactured under any license granted in respect of clause [a] of section 13, or [e].....[f] any excisable article manufactured in any distillery or brewery licensed, established, authorised, or continued under this … deal in liquor at Rourkela, District of Sundergarh in the State of Orissa. The appellants held a licence as retail vendors for ' all types
Tag this Judgment! AI Brief & AskState of Orissa and Others Vs. NaraIn Prasad and Others, Etc. Etc.
Supreme Court of India
Sep-03-1996
Excise
Bihar and Orissa Excise Act, 1915 - Sections 13, 22, 27, 28, 89 and 90; Constitution of India - Articles 21, 47 and 226; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938; Andhra Pradesh Excise Act, 1968 - Sections 17 and 23; Madhya Pradesh Act - Sections 25 and 62(1)
1996VIIAD(SC)65; AIR1997SC1493; 85(1998)CLT625(SC); JT1996(8)SC50; 1996(6)SCALE460; (1996)5SCC740; [1996]Supp5SCR465
Orissa.3. The grant of excise licences in the State of Orissa is governed by the Bihar and Orissa Excise Act, 1915 (the Act) and the rules made thereunder. Section 22 provides for grant of exclusive privilege of sale … or(d) any excisable article (other than tari) manufactured under any licence granted in respect of Clause (a) or Section 13, or(e) any hemp plant cultivated, or any portion of such plant collected, under any licence granted in respect … J.1. Leave granted.2. Having voluntarily entered into contracts with the Government of Orissa, undertaking to lift a particular quantity of liquor every month and also
Tag this Judgment! AI Brief & AskState of Bihar and ors. Vs. Industrial Corporation Pvt. Ltd. and ors.
Supreme Court of India
Sep-04-2003
Commercial
Bihar Molasses (Control) Act, 1947; ;Bihar Excise Act, 1915 - Sections 13 and 22; Bihar and Orissa Excise Act; Constitution of India - Articles 6(1), 14 and 226; ;Industries (Regulation and Development) Act, 1951
2004(1)BLJR54; (2003)11SCC465
had been granted different licences under the provisions of the Bihar and Orissa Excise Act, the details whereof are as under :Sl. No.Name of the … business of manufacture of spirit in the State of Bihar for which they hold licence under the Bihar Excise Act, 1915 (the 1915 Act).5. The respondents had been granted different licences under the provisions of the Bihar and … Act and the rules framed thereunder. Some of them are also holders of licences granted in terms of Section 13 of the 1915 Act. While carrying on such manufacture of spirit, allegedly some loss had occurred in the
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The State Vs. Satyanarayan Mallik
Orissa
Nov-18-1964
Criminal
Code of Criminal Procedure (CrPC) , 1898 - Sections 103, 163 and 165; Bihar and Orissa Excise Act, 1915 - Sections 47 and 55
AIR1965Ori136; 1965CriLJ112
Mallik stood charged under Section 47 (a) read with Sections 55 and 47 (b) of the Bihar and Orissa Excise Act. The Excise Sub-Inspector P. W. 3 made a search of his house on 27-7-1963, and recovered … stood charged under Section 47 (a) read with Sections 55 and 47 (b) of the Bihar and Orissa Excise Act. The Excise Sub-Inspector P. W. 3 made a search of his house on 27-7-1963, and recovered 22 hemp … am satisfied that the plants recovered were hemp plants. 5. Under Section 13(b) of the Bihar and Orissa Excise Act, no hemp plant shall be
Tag this Judgment! AI Brief & AskKhoday Brewing and Distilling Industries Ltd. Vs. State of Tamil Nadu ...
Chennai
Apr-28-1989
Constitution
Constitution of India - Articles 14, 19(1), 32, 133, 226, 298, 301, 303 and 304; Tamil Nadu by Amendment Act, 1986; Tamil Nadu Indian Made Foreign Spirits (Supply by Wholesale) Rules, 1983 - Rules 4 and 16; Tamil Nadu Prohibition Act, 1937 - Sections 17B and 18-B; Tamil Nadu Distillery Rules, 1981; Companies Act, 1956; Jammu and Kashmir Excise Act, 1958 - Sections 20, 21 and 22B; Assam Taxation (on goods Carried by Road or Inland Waterways) Act, 1954; Bihar and Orissa Excise Act, 1950; Tamil Nadu General Sales Tax Act, 1959; A.P. General Sales Tax Act, 1957; Commissions of Inquiry Act - Sections 3
AIR1990Mad124
a restraint in the matter of trade and commerce. He then refers to Kalyani Stores v. State of Orissa, : [1966]1SCR865 which deals with Bihar and Orissa Excise Act under which a countervailing dutyhad been imposed on … ; it was pointed out that since, however, the Constitutional validity of S. 20 of Jammu and Kashmir Excise Act, 1958 and not been challenged in the High Court, the Supreme Court assumed, without deciding S. 20 did … of a commission of inquiry must conform to the condition of the Section, i.e., that there must exist a definite matter of public importance into … ORDERSathiadev, J.1. This appeal is preferred by petitioner in W. P. No. 13918 of 1988 which was filed to quash the communication dated 10-11-1988 of
Tag this Judgment! AI Brief & AskBadku Joti Savant Vs. State of Mysore
Supreme Court of India
Mar-01-1966
CustomsCriminal
Sea Customs Act, 1878 - Sections 167 (81); Land Customs Act, 1924 - Sections 9; Foreign Exchange Regulation Act, 1947 - Sections 8(1); Central Excises Act, 1944 - Sections 9, 13, 14, 18, 19, 21, 21(2) and 37(2) ; Indian Evidence Act - Sections 24 and 25; Code of Criminal Procedure (CrPC), 1898 - Sections 173 and 190; Bihar and Orissa Excise Act, 1915 - Sections 77(2) and 78(3)
AIR1966SC1746; 1966CriLJ1353; 1978(2)ELT323(SC); [1966]3SCR698
by majority itwas held that an excise officer under the Bihar and Orissa Excise Act (No. 2 of1915) was a police officer within the meaning … Bihar 0065/1963 : 1964CriLJ705 where by majority itwas held that an excise officer under the Bihar and Orissa Excise Act (No. 2 of1915) was a police officer within the meaning of s. 25 of the Evidence Act. 6. … is correct and the appeal must be dismissed. Wehereby dismiss the appeal. 13. Appeal dismissed. The case involved the offence under Section 167(81) of the … this behalf may arrest any person whom he has reason to believeto be liable to punishment under the Act. Section 18 lays down that allsearches made under the Act or any rules made thereunder and all arrests madeunder
Tag this Judgment! AI Brief & AskState of Haryana and ors. Vs. Lal Chand and ors.
Supreme Court of India
May-02-1984
Commercial
Punjab Excise Act, 1914 - Sections 22, 27, 28, 34, 58(1), 59 and 60; Punjab Liquor Licence Rules, 1956 - Rule 36(2), 36(3), 36(4), 36(16), 36(22-A), 36(23), 36(23)(1), 36(23)(2), 36(23-A) and 37(8-B); Constitution of India - Articles 226 and 299(1); Indian Forest Act, 1927; Forest Contract Rules
AIR1984SC1326; 1984(1)SCALE690; (1984)3SCC634; [1984]3SCR715; 1984(16)LC722(SC)
of the licence fee payable in respect of a liquor vend issued under Section 60 of the Punjab Excise Act 1914 ('Act' for short).2. Put very shortly, the essential facts are these. On March 11, 1969, the Deputy … cases on the point which we must notice are : Ajodhya Prasad Shaw and Anr. v. State of Orissa and Ors. A.I.R. [1971] Ord 158 and Shree Krishna Gyanoday Sugar Ltd. and Anr. v. Slate of Bihar … the State of Punjab and this was in breach of condition No. 13(iii) read with Rule 37(8B) of the Rules, as applicable to the State
Tag this Judgment! AI Brief & AskState of Punjab and anr. Vs. Devans Modern Brewaries Ltd. and anr.
Supreme Court of India
Nov-20-2003
Excise
Abkari Act, 1977 - Sections 6, 11, 12, 14, 17, 18 and 24; Bombay Prohibition Act, 1949; Bombay Sacramental Wine Manufacturing Rules, 1950; Central Excise Act; Civil Rights Act; Constitution of India - Articles 13, 14, 19(1), 19(6), 47, 226, 245, 298, 301, 302, 303, 303(1), 304, 304A, 305, 309, 352, 366 and 372; Customs Act, 1878; Debt Act; Foreign Liquor Rules; Government of India Act, 1935 - Sections 297 Indian Laws Order, 1937; Indian Tariff Act, 1894; Kerala Abkari Act, 1902 - Sections 17; Licensing Act; Maharashtra Foreign Liquor (Sale on Cash Register of Sales etc.) Rules, 1969 - Rule 17; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 15; Prohibition Act - Sections 49 and 143(2); Punjab Excise Act, 1914 - Sections 3(6B), 3(9), 3(10), 3(12),
JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26
for imposition of penalty.108. Thus, when a person has been granted a licence strictly in conformity with the Excise Act to carry on his business activities in terms of the statute operating in the field, the same can … be subject to Articles 372 and 305 of the Constitution vis--vis Article 13 thereof. The statutory rights and obligations created by reason of the aforementioned … (1995)1SCC574 , the principles laid down in Kalyani Stores v. State of Orissa and Ors. (1966) 1 SCR 365, wherein Article 301 of the Constitution … value fixed by the Commissioner.' 71. Provision to grant licence is contained in Chapter VI of the Abkari Act, Section 24 whereof is as under:'24. Forms and conditions of licenses, etc:-Every license or permit granted under this Act
Tag this Judgment! AI Brief & AskSouthern Pharmaceuticals and Chemicals, Trichur and ors. Vs. State of ...
Supreme Court of India
Sep-01-1981
Constitution
Medicinal and Toilet Preparations (Excise Duties) Act, 1955; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956; Constitution of India; Industries (Development and Regulation) Act, 1951 - Sections 2; Kerala Abkari Act, 1077 - Sections 12-A, 14 and 68-A; Kerala Abkari (Amendment) Act, 1967
AIR1981SC1863; 1981(3)SCALE1376; (1981)4SCC391; [1982]1SCR519
charges of the excise establishment from a consumer and not from the manufacturer under the Bihar and Orissa Excise Act, 1915. It was clearly indicated that the burden of the cost of supervisory charges must fall on the … may sell the same without a licence to a person licensed to manufacture or sell toddy under this Act.Section 17 provides:17. A duty of excise or luxury tax or both shall, if the Government so direct, be … introduced by the Abkari (Amendment) Act, 1967 (10 of 1967), and Rules 13 and 16 of the Kerala Rectified Spirit Rules, 1972. The main question … this Court in Mahant Sri Jagannath Ramanuj Das v. The State of Orissa : [1954]1SCR1046 and in Ratilal Panachand Gandhi v. The State of Bombay
Tag this Judgment! AI Brief & AskBarada Kanta Mohanty Vs. State of Orissa and ors.
Orissa
Mar-09-1999
Other Taxes
Orissa Municipal Act, 1950 - Sections 131 and 188A(1); Orissa Municipal Rules, 1953 - Rule 602; Orissa General Clauses Act, 1937 - Sections 22
AIR1999Ori178; 87(1999)CLT637; 1999(I)OLR525
1998 (1) FAC 1 : (AIR 1998 SC 668) Collector of Central Excise v. New Tobacco Co., etc. etc. In terms of rule 602 of … filed this writ application on behalf of its members challenging collection of octroi under Section 131(1)(kk) of the Orissa Municipal Act, 1950 (in short 'the Act') in respect of imported edible oils.2. With reference to a Notification … In order to appreciate the rival submissions it is necessary to take note of few provisions of the Act. Section 131 appearing in Chapter XIII (Municipal Taxation) relates to the power (o impose taxes, and Section 131(1)(kk) deals … application on behalf of its members challenging collection of octroi under Section 131(1)(kk) of the Orissa Municipal Act, 1950 (in short 'the Act') in respect
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