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Lakhanlal and ors. Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 7(1), 22, 22(1), 22(2) and 29

Reported in : AIR1977SC722; (1976)4SCC660; [1977]1SCR811

M.H. Shinghal J.1. These appeals by certificate or special leave are directed against judgments of the Orissa High Court dated May 15, 1970, February 3, 1971, April 16, 1971, May 7, 1971, September 6, 1971 … held that it was a tax which was not contemplated by Section 38 of the Bihar and Orissa Excise Act, 1915, hereinafter referred to as the Act, and that Rule 103(1) of the Board's Excise Rules in regard

Awadh Prasad Singh and Others Vs. State of Bihar and Others

Court : Supreme Court of India

Subject : Service

Acts : 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

Reported in : 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) … that it is discriminatory and is consequently violative of Article 14 and 16 of the Constitution. This Court upheld their contention and quashed the seniority

Khoday Brewing and Distilling Industries Ltd. Vs. State of Tamil Nadu ...

Court : Chennai

Subject : Constitution

Acts : 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

Reported in : AIR1990Mad124

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 … ; 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 … bring about any inequality among similarly placed persons - validity of Rule 16 upheld - appeal dismissed. - Section 16 (1) (c) :[Tarun Chatterjee & Aftab Alam,JJ] Ready and willing to perform-Concurrent findings of fact on consideration of

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

of all matters relating to excise in the Financial Commissioner, subject to the control of the State Government. Section 16 provides that no intoxicant shall be imported, exported or transported except after payment of the necessary duty or … 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

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

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 … the second consignment of 60 M. S. Plates was effected on November 16, 1970 after paying the railway dues of Rs. 2.274.40 P. The said

C.C. Vs. Chamundeshwari Studio and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1998)(100)ELT264Tri(Chennai)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Anabeshahi Wine and Distilleries Private Ltd. Vs. the Government of An ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Andhra Pradesh Excise Act, 1968 - Sections 28(2); Andhra Pradesh Distillery Rules, 1970 - Rule 15; Constitution of India

Reported in : AIR1972AP379

is a duty cast upon the Excise officials or staff.29. It is stated in the counter that, under Section 16 (3) of the Andhra Pradesh Excise Act, no person shall remove any intoxicant without the sanction of the … of Andhra Pradesh in exercise of the powers conferred on it by Section 72 of the Andhra Pradesh Excise Act, 1968 (hereinafter called 'the Act'), the petitioner, Anabeshahi Wine & Distilleries Private Ltd., Hyderabad, has been carrying on … levy as a fee.(See Hingir Rampur Coal co., Ltd. v. State of Orissa, AIR 1961 459 (at page 466).24. In the corporation of Calcutta v.

Mahindra and Mahindra Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of bullet proof vehicles would be the transaction value for the purpose of Section 4 of the Central Excise Act, 1944 (the assessees paid duty only on the vehicles manufactured by them without including the value addition as … exist (sic) even before bullet proofing and therefore, Note 6 to Section XVI of the Central Excise Tariff which has been applied against them by … the applicants herein during the period August, 2002 to July, 2003 to Director General of Police, Nagaland, Meghalaya, Orissa and Oil & Natural Gas Commission, holding that the price received in connection with the sale of bullet

Ropan Sahoo and anr. Vs. Ananda Kumar Sharma and ors.

Court : Supreme Court of India

Subject : Land Acquisition

in law.” 5. After so stating the High Court referred to Section 41 of the Bihar and Orissa Excise Act, 1915 (for brevity “the Act”) and observed as follows: - “Rule 34 of the Rules castes a statutory … & others ...Respondents WITH CIVIL APPEAL No.616 OF 201.(Arising out of S.L.P. (C) No.35166 of 2009) State of Orissa & others ....Appellants Versus Ananda Kumar Sharma & others ....Respondents JUDGMENT Dipak Misra, J.Leave granted in both the … the special leave petitions.2. Questioning the legal acceptability of the order dated 16.9.2009 passed by the Division Bench of the High Court Orissa at Cuttack

The Hingir-rampur Coal Co. Ltd. and ors. Vs. the State of Orissa and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 372; Orissa Mining Areas Development Fund Act, 1952 - Sections 4; Adaptation of Laws Order, 1950

Reported in : AIR1961SC459; [1961]2SCR537

and in substance a levy in the nature of a duty of excise on the coal produced at the first petitioner's Rampur colliery, and as … of removing difficulties in giving effect to the provisions of the Act. 16. The scheme of the Act thus clearly shows that it had been … J.1. This is a petition filed under Art. 32 of the Constitution in which the validity of the Orissa Mining Areas Development Fund Act, 1952 (XXVII of 1952), is challenged. The first petitioner is a public limited … be granted after the commencement of this Act otherwise than in accordance with the rules made under this Act. Section 5 empowers the Central Government to make rules by notification for regulating the grant of mining leases or