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State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.
Supreme Court of India
Mar-14-1972
Excise
Constitution of India - Articles 14, 19(1) and 19(6); Bihar and Orissa Excise Act, 1915 - Sections 2(9), 22, 29, 29(1) and 29(2); Indian Councils Act, 1892 - Sections 5; Orissa Excise Rules, 1965; Bihar and Orissa Excise (Amendment) Act, 1970
AIR1972SC1816; 38(1972)CLT481(SC); (1972)2SCC36; [1972]3SCR784
carrying on the business of selling country liquor. In pursuance of the order made by the State of Orissa, the Excise Commissioner notified on January 8, 1971 that the exclusive privilege of selling by retail the country … law as well as the orders passed by the Government under Section 29 of the Bihar and Orissa Excise Act, 1915 (as amended upto October 6, 1970) (to be hereinafter referred to as the Act). The preamble to … giving any reason was an unguided power and consequently violative of Articles 14 and 19(1)(g) of the Constitution. The High Court was further of the
Tag this Judgment! AI Brief & AskBisam Harijan Vs. Stats of Orissa
Orissa
Apr-13-1994
Criminal
Bihar and Orissa Excise Act, 1915 - Sections 47
1994(I)OLR516
The petitioner, having been aggrieved by the concurrent findings of conviction and sentence Under Section 47(a), Bihar and Orissa Excise Act dated 14-4-1993 by the Sessions Judge, Jeypore, has preferred this revision. The petitioner was prosecuted Under … petitioner, having been aggrieved by the concurrent findings of conviction and sentence Under Section 47(a), Bihar and Orissa Excise Act dated 14-4-1993 by the Sessions Judge, Jeypore, has preferred this revision. The petitioner was prosecuted Under Section 47(a)
Tag this Judgment! AI Brief & AskUna Subbarao Vs. State of Orissa and anr.
Orissa
Oct-31-1984
Excise
Orissa Sales Tax Act - Sections 2, 5(1) and 6; Central Excise Act, 1944; Andhra Pradesh General Sales Tax Act, 1957 - Sections 6 and 8; Tamil Nadu General Sales Tax Act, 1959; Central Sales Tax Act, 1956 - Sections 14; Central Sales Tax (Amendment) Act, 1972; Constitution of India - Article 226
1987(11)ECC19; 1987(30)ELT105(Ori)
iron and steel scrap as both were 'iron and steel'. The Supreme Court held :'Entry No. (iv) in Section 14 of the Central Sales Tax Act, 1956, as originally worded (prior to its amendment by Amendment Act, 61 … place of business in the town of Berham pur in the District of Ganjam within the State of Orissa. According to him, the Sales Tax Officer (opposite party No. 2), Ganjam I Circle, Berham-pur, tried to collect … defined in Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944, was exempted from Orissa sales tax. In another
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Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.
Supreme Court of India
Jan-21-1975
Excise
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
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 … 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
Tag this Judgment! AI Brief & AskLambodhar Nath Vs. State of Orissa
Orissa
Oct-28-1992
Criminal
Bihar and Orissa Excise Act, 1915 - Sections 2(12), 2(14), 8, 12, 18, 18(2), 19 and 47
75(1993)CLT745; 1993CriLJ2505
default to undergo S.I. for one week more for the offence under Section 47(a) of the Bihar and Orissa Excise Act (hereinafter to as the 'Act').2. Prosecution case is, on 29-9-1985 at about 2 p.m., P.W. 1, … to undergo S.I. for one week more for the offence under Section 47(a) of the Bihar and Orissa Excise Act (hereinafter to as the 'Act').2. Prosecution case is, on 29-9-1985 at about 2 p.m., P.W. 1, the Sub-Inspector … referred to a decision of this Court reported in (1987) 64 CLT 144, Paramanada Jena v. State, a case under Section 47(a) of the Act.I
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 … drug have due regard to the total requirement of such medicinal preparation for consumption or use in the State.Section 14 provides:14. The Commissioner may, with the previous approval of the Government,. ... ...(d) prescribe the mode of supervision … 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 & AskAwadh Prasad Singh and Others Vs. State of Bihar and Others
Supreme Court of India
Mar-27-1990
Service
Inspectors of Excise Recruitment Rules, 1936 - Rules 1 and 4; Indian Foreign Service Branch 'B' (Recruitment, Cadre, Seniority and Promotion) Rules, 1964 - Rules 21(4) and 25; Constitution of India - Articles 14 and 16; Jaipur Opium Act - Sections 1; Delhi Higher Judicial Service Rules, 1970 - Rule 7; Bihar and Orissa Excise Act, 1915 - Sections 2(7), 7(2) and 89; Mysore Administrative Service (Recruitment) Rules, 1957 - Rule 17; The Military Engineer Services Class I (Recruitment, Promotion and Seniority) Rules, 1949 - Rules 3 and 4; Jaipur Laws Act, 1923
AIR1990SC1256; JT1990(3)SC483; 1990LabIC1027; (1990)IILLJ249SC; 1990(1)SCALE587; (1990)3SCC294; [1990]2SCR193
order as to costs. Excise - gradation list - Sections 2 (7), 7(2), and 89 of Bihar and Orissa Excise Act, 1915, Rules 1 and 4 of Inspectors of Excise Recruitment Rules, 1936, Rule 17 of Mysore … quota. In order to decide this question, it is relevant to refer to certain provisions of the Bihar Excise Act, 1915 as well as Rules 1 & 4 of the Inspectors of Excise Recruitment Rules, 1936.6. Section 2(7) … occasion, be increased to 50 per cent.9. Later on by Notification No. 1451 dated 2.3.1945 published in the Bihar Gazette on March 7, 1945, the
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 … had since issued G.O.Ms. No. 218, Home and Prohibition and Excise, dt. 14-2-1989 cancelling the exemption; and the anticipated revenue on account of this would … 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
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. … before us that if we consider s. 21 in the setting ofs. 14 of the Act, it would become clear that the enquiry contemplated under … 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 & AskCommnr. of Sales Tax, Orissa and ors. Vs. Crown Re-roller (P) Ltd. and ...
Supreme Court of India
Mar-08-2007
Sales Tax
Indian Companies Act; Orissa Sales Tax Act, 1947 - Sections 5, 8, 14, 14B and 14C; Central Sales Tax Act, 1956 - Sections 14; Sea Customs Act, 1878 - Sections 20; Central Excises Act, 1944 - Sections 3; Bihar Finance Act - Sections 7 and 7(3); Orissa Sales Tax Rules, 1947 - Rules 39 and 42A
2007(210)ELT334(SC); JT2007(8)SC278; 2007(11)OLR(SC)206; 2007(4)SCALE196; (2007)3SCC659; 2007(1)LC430(SC); 2007AIRSCW2812
raw materials. He filed an application for refund of the sales tax purported to be in terms of Section 14 of the Orissa Sales Tax Act, 1947 (for short, 'the Act) which reads as under:14. Refunds -The Commissioner … re-rolling mill manufacturing M.S. rounds and flats, out of iron and steel scrap materials. Indisputably, the State of Orissa made an industrial policy where for a resolution was adopted on 13.5.1986, pursuant whereto and in furtherance whereof, … of the Sea Customs Act, 1878, and Section 3 of the Central Excises and Salt Act, 1944 (1964) 3 SCR 787 this Court held:This will
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