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N.K. Doongaji and Co. Vs. the State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Madhya Pradesh Excise Act, 1915 - Sections 8 to 17, 18, 25, 27 and 28; Madhya Pradesh Excise (Amendment and Validation) Act, 1964; Constitution of India - Articles 19(1), 19(6), 47 and 265

Reported in : AIR1975MP1; 1974MPLJ699

J. and I will not repeat the same. I will straightway come to the relevant provisions of the Excise Act. Section 2 of the Act contains certain definitions. 'Intoxicant' is defined by Section 2 (11-A) to mean any liquor … Extraordinary, dated 29-8-1964, at pages 2817 to 2819, clearly shows that the object of including foreign liquor in Section 18 of the Act was only to augment the revenue of the State. The imposition of such licence fee … considered by their Lordships in Shri Jagannath Ramanuj Das v. State of Orissa, AIR 1954 SC 400. The following observations made by their Lordships in

Badku Joti Savant Vs. State of Mysore

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : 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)

Reported in : 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. … 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 the

Gunda Venkata Ramana Vs. District Level Committee, Srikakulam and Othe ...

Court : Andhra Pradesh

Subject : ConstitutionContract

Acts : Andhra Pradesh Raj (Auction of Sand in Water Courses Vesting in Gram Panchayats) Rules, 2000 - Rules 7, 14, 27 and 31; Constitution of India - Articles 14, 19 and 299; The Mines and Minerals (Regulation and Development) Act, 1957 - Sections 4 and 15; Mineral Concession Rules; Andhra Pradesh Minor Mineral Concession Rules - Rules 5 and 9; Andhra Pradesh Panchayat Raj Act, 1994 - Sections 95 and 268; Sand Rules - Rules 6, 9, 18, 19, 20 and 32; Bihar and Orissa Excise Act, 1915 - Sections 22 and 29

Reported in : 2000(4)ALD585; 2000(4)ALT623

decided by the District Committee and it is not within the scope of judicial review.21. In State of Orissa v. Harinarayan, : [1972]3SCR784 , the Supreme Court considered a similar question. In that case the Excise Commissioner … the matter to Supreme Court.22. Relying on the provisions of Sections 22 and 29 of Bihar and Orissa Excise Act, 1915, the Supreme Court upheld the Government Order dated 6-1-1971 directing the re-auction of right of exclusive privilege … auction shall have to be conducted in accordance with Rules 9 to 18 of the Sand Rules. Rules 19 and 20 provide for method and … (the Act, for brevity) regulates mines and the development of minerals. Under Section 4 of the Act no person shall undertake mining operations in any

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 … the petitioners, thirty-nine in number, carry 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 legality and validity of the Board's … Mohua flower, the State Government is in exercise of the powers under Section 89 of the Act made a set of rules called the Orissa … 14,99,000 1979-80 ... Rs. 12,00,000 1980-81 ... Rs. 13,28,780 1981-82 ... Rs. 18,86,904 1982-83 ... Rs. 49,22,425 1983-84 ... Rs. 65,74,300 (b) Fees in respect

Bung Balaram Behera Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008(I)OLR553

18 and 20(b)(I)(ix) of the N.D. & P.S. Act as well as 47(a) of the Bihar and Orissa Excise Act, in S.T. No. 16/150 of 1990 before the 2nd Addl. Sessions Judge, Puri. By the judgment dated 15.9.1990, … N.D. & P.S. Act as well as 47(a) of the Bihar and Orissa Excise Act, in S.T. No. 16/150 of 1990 before the 2nd Addl. … By the judgment dated 15.9.1990, the learned 2nd Addl. Sessions Judge, Puri found the appellant not guilty under Section 18 of the N.D. & P.S. Act and acquitted him of the said offence, but found the appellant guilty

Lambodhar Nath Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(12), 2(14), 8, 12, 18, 18(2), 19 and 47

Reported in : 75(1993)CLT745; 1993CriLJ2505

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 … 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 … was drawn to Sections 8, 12 and 19 of the Act but not to Section 18 of the Act. Section 18 of the Act reads as follows:18. Possession of intoxicant not obtained from a licensed vendor:-- (1) No person

Union of India and anr. Vs. Association of Unified Telecom Service Pro ...

Court : Supreme Court of India

Subject : Constitution

Acts : Telecom Regulatory Authority of India Act, 1997 - Section 18; Indian Telegraph Act, 1885 - Section 4; Constitution of India - Articles 32, 226, 136

the right to carry on telecommunication activities. Interpreting the expression “exclusive privilege” of State Government under the State Excise Act to sell liquor, this Court has held in State of Orissa and Others v. Harinarayan Jaiswal and Others [(1972) 2 … 2008, 363 of 2008, 2065 of 2008, 1229-1230 of 2008 and 3868 of 2009: These are appeals under Section 18 of the Telecom Regulatory Authority of India Act, 1997 (for short “the TRAI Act”) against the common judgment … Anr. vs. Issac Peter & Ors. [(1994) 4 SCC 104], State of Orissa & Ors. vs. Narain Prasad & Ors.[(1996) 5 SCC 740], State of … person to establish, maintain or work a telegraph within any part of India.” Relevant Provisions of the TRAI Act: Section 2(e) “licensee” means any person licensed under sub-Section (1) of Section 4 of the Indian Telegraph Act, 1885

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

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 … area; and the rest, excluding the permissible area of the tenants, was the surplus area of the landowner. Section 18 provides that a tenant, who has been in continuous occupation of the land comprised in his tenancy for … 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

Ramesh Chandra Rout Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22(1); Orissa Excise Rules, 1965 - Rule 34 and 34(1); Orissa Exclusive Privilege Rules, 1970 - Rule 3

Reported in : 97(2004)CLT39

of the petitioner is that under the proviso to Sub-section (1) of Section 22 of the Bihar and Orissa Excise Act, 1915 (for short, 'the Act') public notice will have to be given of the intention to … the petitioner is that under the proviso to Sub-section (1) of Section 22 of the Bihar and Orissa Excise Act, 1915 (for short, 'the Act') public notice will have to be given of the intention to grant any … dated 5.3.2003 was cancelled and a revised public notice No. 194 dated 18.2.2003 was issued inviting objections to the proposal to grant exclusive privilege for

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

because (a) the cess was not a fee but a duty of excise on coal which was a field covered by Entry 84 of List … of the 1948 Act-clearly implied a power to levy 'rent, royalty, tax, fee and other sums' and, besides, Section 18 of the Central Act of 1957 were wider in scope and amplitude and conferred larger powers on the … on the royalty derived from mining lands, by the States of Bihar, Orissa and Madhya Pradesh is challenged in these petitions and appeals. A seven-Judge … and the cess on land held in connection with mineral rights were the tax levied under the said Act. Section 12: The proceeds of the cess on land held in connection with the mineral rights may be utilised