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Jun 10 2009

Rajeshwar S/O Hiraman Mohurle (In Jail) Vs. the State of Maharashtra

Court : Mumbai

Decided on : Jun-10-2009

Subject : Criminal

Acts : Maharashtra Village Police Act, 1967 - Sections 2, 5, 6, 9, 13 to 15, 19, 21, 21(1), 21(2), 36A(1) and 53; ; Evidence Act, 1872 - Sections 24, 25 and 26; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 53; Central Excise and Salt Act, 1944; Bihar and Orissa Excise Act, 1915 - Sections 77(2) and 78(3); Sea Customs Act, 1878 - Sections 167(81) and 171A; Police Act, 1861; Central Excise Act - Sections 21; Bihar and Orissa Excise Act, 1955 - Sections 77 and 78(3); Indian Penal Code (IPC) - Sections 302; Code of Criminal Procedure (CrPC) - Sections 4(2), 156, 162, 164, 173, 190 and 202; Code of Criminal Procedure (CrPC) , 1898 - Sections 5(2) and 156; Constitution of India - Article 141

Reported in : 2009CriLJ3816; 2009(4)MhLj483:2009(5)AIRKarR407

Sub-section (1) of Section 21. Section 21 is in terms different from Section 78(3) of the Bihar and Orissa Excise Act, 1915 which came to be considered in Raja Ram Jaiswal's case, : 1964CriLJ705 , and which … (1) of Section 21. Section 21 is in terms different from Section 78(3) of the Bihar and Orissa Excise Act, 1915 which came to be considered in Raja Ram Jaiswal's case, : 1964CriLJ705 , and which provided in … of much avail. Girnar Traders v. State of Maharashtra : AIR2007SC3180 . 2. Occasion may arise where earlier judgment of a coordinate Bench is not

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Feb 07 2006

Bhimsen Sahu and anr. Vs. State of Orissa and ors.

Court : Orissa

Decided on : Feb-07-2006

Subject : ExciseConstitution

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(8), 8, 8(2), 29(2), 89 and 89(2); Orissa Excise Rules, 1965 - Rules 32, 59 and 60

Reported in : 101(2006)CLT524

as the sole qualified/eligible applicant for the privilege in respect of out-still shops of Gopalpur.2. The Government of Orissa in Excise Department as per its policy for the year 2005-06 decided to grant exclusive privilege in respect … along with other districts for the remaining period with effect from 1.8.2005 (Annexure-1) under the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act'). Accordingly, the erstwhile Revenue & Excise Deptt. Notification No. 634-Ex-66/89 EX … Ray, Learned Senior Counsel, submitted that since efficacious remedy is available under Section 2(8) of the Bihar and Orissa Excise Act and Rule 60 of

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Mar 14 1972

State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.

Court : Supreme Court of India

Decided on : Mar-14-1972

Subject : Excise

Acts : 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

Reported in : 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 … is sufficient, if we refer to the facts in Civil Appeal No. 2024 of 1971.2. The 1st respondent in Civil Appeal No. 2024 of 1971

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Mar 17 1993

Siroman Singh Vs. State of Orissa and ors.

Court : Supreme Court of India

Decided on : Mar-17-1993

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 93(1); Revenue Recovery Act, 1890 - Sections 3; Bihar and Orissa Excise (Amendment) Act, 1980 - Sections 2; Bihar and Orissa Excise (Amendment) Act, 1980 - Sections 2

Reported in : I(1993)BC476(SC); 78(1994)CLT464(SC); JT1993(3)SC585; 1993(2)SCALE94; 1993Supp(3)SCC562

93 of the Act has since been amended by the Bihar and Orissa Excise (Orissa Amendment) Act, 1980. Section 2 of the Amendment Act is as under:Amendment of Section 93 in Section 93 of the Bihar and Orissa … in this appeal is whether the excise dues under the Bihar and Orissa Excise Act, 1915 (the Act) can be recovered as arrears of land … J.1. The question for consideration in this appeal is whether the excise dues under the Bihar and Orissa Excise Act, 1915 (the Act) can be recovered as arrears of land revenue under the Revenue Recovery Act, 1819 (the

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Dec 22 1994

Sri Narayan Prasad Vs. the State of Orissa and ors.

Court : Orissa

Decided on : Dec-22-1994

Subject : Constitution

Acts : Constitution of India - Articles 226 and 227; Bihar and Orissa Excise Act, 1915 - Sections 2, 27, 29 and 89; Orissa Excise (Exclusive Privilege) Rules, 1970 - Rule 6A(3)

Reported in : 1995(II)OLR361

of liquor and intoxicating drugs, and also contains provisions relating to imposition of duty thereon. Sub-section (6) of Section 2 defines 'excisable article' to mean any alcoholic liquor for human consumption or any intoxicating drug. Sub-section (6-a)defines 'excise … has bean framed in exercise of powers under Sub-Section (1) of Section 89 of the Bihar and Orissa Excise Act, 1915 which empowers the State Government to make rules to carry out the objects of the Act, or … the disposal of OJC. No. 827/92 (Smt. Kamala Saha v. State of Orissa) OJC No. 1359/92 (Ganouri Prasad v. State of Orissa) and OJC No.

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Oct 15 1976

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

Court : Supreme Court of India

Decided on : Oct-15-1976

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

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 … 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 … 1971, April 16, 1971, May 7, 1971, September 6, 1971 and March 28, 1974. They arise out of several writ petitions. The facts which gave

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Jan 21 1975

Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.

Court : Supreme Court of India

Decided on : Jan-21-1975

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 … 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 … the High Court in a batch of 152 writ petitions under Article 226 of the Constitution. Those petitions were filed by liquor contractors and hoteliers

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Sep 11 1984

C.D. Kamdar and ors. Vs. State of Orissa, Represented Through the Secr ...

Court : Orissa

Decided on : Sep-11-1984

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

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Sep 11 2002

Liberation Education and Action for Development (Lead), Through Its Se ...

Court : Orissa

Decided on : Sep-11-2002

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22 and 26A; Orissa Excise (Exclusive Privilege) Rules, 1970 - Rule 3

Reported in : 2002(II)OLR568

this Writ Petition filed by some of the non-Government organisations of Koraput, tribal district in the State of Orissa, in general is the Excise Policy introduced by the Government for the year 2001-2002 for settlement of Out-Still … alleged that without issuing a public notice as mandatorily required under Section 22 of the Bihar and Orissa Excise Act (hereinafter called 'the Act') and without properly considering the objections filed as required under Section 26-A of the … general is the Excise Policy introduced by the Government for the year 2001-2002 for settlement of Out-Still liquor shops and, in particular, the Auction Sale

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Apr 02 1971

Indian Mica Micanite Industries Vs. the State of Bihar and ors.

Court : Supreme Court of India

Decided on : Apr-02-1971

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 49 and 90; Government of India Act, 1935 - Sections 143(2); Madras Religious Endowments Act, 1951 - Sections 76(1); Calcutta Municipal Act, 1951 - Sections 527(43) and 548 (2); Factories Act, 1948; Board's Rules - Rules 9, 63 to 68 and 111

Reported in : AIR1971SC1182; 1973(0)BLJR502; 37(1971)CLT539(SC); (1971)2SCC236; [1971]SuppSCR319

micanite. The Bihar and Orissa Excise Act, 1915 (Bihar & Orissa Act 2 of 1915) came into force on January 19, 1916. In pursuance of … by certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule … certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule is ultra

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