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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

the Bihar and Orissa Excise (Second Orissa Amendment) Act 1971 (Act 10 of 1971) with full retrospective effect. Section 17 of the Act validated both the licenses granted and amounts paid or payable therefore, and its validity has … 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 … 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,

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 … of a bond for such payment and in compliance with such conditions as the State Government may impose. Section 17 confers upon the State Government the power to prohibit the import or export of any intoxicant into or … 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

State of Orissa and Others Vs. NaraIn Prasad and Others, Etc. Etc.

Court : Supreme Court of India

Subject : Excise

Acts : 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)

Reported in : 1996VIIAD(SC)65; AIR1997SC1493; 85(1998)CLT625(SC); JT1996(8)SC50; 1996(6)SCALE460; (1996)5SCC740; [1996]Supp5SCR465

taking to account the excise duty payable.32. The above statement of law was based upon & reading of Section 17 and 23 of the A.P. Excise Act and Rules 3, 7 and 15 of the A.P. (Arrack Retail … 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 … 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

Southern Pharmaceuticals and Chemicals, Trichur and ors. Vs. State of ...

Court : Supreme Court of India

Subject : Constitution

Acts : 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

Reported in : AIR1981SC1863; 1981(3)SCALE1376; (1981)4SCC391; [1982]1SCR519

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 … 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 … 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

Balbir Singh Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 17, 20, 37, 42, 42(1), 42(2) and 50; Bihar and Orissa Excise Act - Sections 47; Code of Criminal Procedure (CrPC) - Sections 439

Reported in : 1996CriLJ3068

& Psychotropic Substances Act (hereinafter referred to as the 'N.D.P.S. Act') and Section 47(a) of the Bihar & Orissa Excise Act.2. It is alleged that the petitioner is the owner of a Maruti Van bearing registration No. … of any criminal conduct on the part of the petitioner on any earlier occasion. The embargo imposed under Section 17 of the Act is, therefore, out of the way. The investigation seems to be over. Keeping in view

Collector of Customs Vs. Carborandum Universal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1988)(15)ECC267

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

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 … section 53, and end with a final report being submitted under section 173 of the CrPC to the Special Court under section 36A(1)(d) of the

Government of Andhra Pradesh and ors. Vs. A. Hanumantha Rao and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 9, 11, 12, 15, 17, 28, 29 and 72; Andhra Pradesh Prohibition Act, 1995; Indian Stamp Act, 1899; Bengal Excise Act, 1909 - Sections 42 and 43; Bihar and Orissa Excise Act, 1915; Bihar and Orissa Excise Rules; Tamil Nadu Prohibition Act, 1937 - Sections 17C, 17D, 21 and 54; Tamil Nadu Liquor (Retail Vending) Rules, 1989; Bar Rules; Tamil Nadu Minor Mineral Concession Rules, 1959 - Rules 8C and 9; Andhra Pradesh Indian Liquor and Foreign Liquor Rules, 1970 - Rules 3, 23, 24, 26A, 26A(2), 28, 30, 31, 65(2) and 70; Andhra Pradesh Excise (Lease of Right to Sell Indian Liquor and Foreign Liquor in Retail) Rules, 1993 - Rule 3; Tamil Nadu Liquor (Retail Vending) Rules, 1989 - Rule 14 and 14(3); Tripura Excise Rules, 1962 - Rule 164A; Consti

Reported in : 2005(2)ALD780; 2005(2)ALT653

vend the Indian made foreign liquor under the provisions of Bihar and Orissa Excise Act, 1915 and the Rules made thereunder. In the year 1984, … by wholesale or by retail, any liquor in the State of Andhra Pradesh is governed by Andhra Pradesh Excise Act, 1968 (for short 'the Act'), and the grant of licences for the import, export, transport and sale of … Pradesh has been taking policy decisions from time to time enunciating liquor policy of the State every year. Section 17 of the Act provides that the Government may grant a licence for a fixed period subject to such

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)

Union of India (Uoi) Vs. Straw Products Limited

Court : Orissa

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 11B(5) and 16(2); Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 - Sections 1(2) and 21; Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1980 - Sections 35, 49 and 110A; Orissa Civil Courts Act, 1974; Bengal, Agra and Assam Civil Courts Act, 1887; Limitation Act, 1963 - Sections 5 and 17; Code of Civil Procedure (CPC) , 1973 - Sections 9; Central Excise Rules, 1944 - Rule 11

Reported in : 1989(25)LC540(Orissa); 1990(45)ELT562(Ori)

paper. Under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (shortly stated 'the Act'), the plaintiff claims that … Act may be applicable to such cases since the same does not appear to have been specifically excluded. Section 17 of the Limitation Act is also applicable to an application for refund.11. Dr. Ghose also cited some other … similar situation in the case of Duryodhan Samal v. Smt. Uma Dei [60 (1985) C.L.T. 360] when the Orissa Civil Courts Act, 1974 came into force repealing the Bengal, Agra and Assam Civil Courts Act, 1887. The