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Commissioner of Income-tax Vs. Kondra Durgaiya

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : General Conditions of Licence Rules - Rule 6; Madhya Pradesh Excise Act, 1915; Bihar and Orissa Excise Act - Sections 23

Reported in : (1981)21CTR(MP)164; [1983]143ITR315(MP)

the partnership in Orissa must be judged by the law in force there, i.e., the Bihar and Orissa Excise Act. Section 23 of the Act, which is relevant to this question, reads as under: '23. (1) A grantee of an … the case, registration could be given to the business carried on in partnership in the area of the Orissa State while the head office of the assessee is situated in Madhya Pradesh ?'2. The facts briefly stated

Virendra Lime Company Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : ConstitutionExcise

Acts : Central Excise Act, 1944 - Sections 23(1), 23(3), 24, 35, 35A, 35B, 35C and 35G; ;Orissa Sales Tax Act; Constitution of India - Article 226

Reported in : 1984(3)ECC351; 1985(22)ELT690(Raj)

manner is erroneous. It is further contended that there is a hierarchy of the appellate authorities under the Excise Act and ultimately there is a provision under Section 35G to state a case to the High Court in … of. The petitioners have the right to prefer an appeal before the prescribed authority under Sub-Section (1) of Section 23 of the Act. If the petitioners are dissatisfied with the decision in the appeal, they can prefer further … with trade notice issued by the Additional Collector. Reliance is placed on Orissa Forest Corporation Ltd. v. Assistant Collector of Central Excise-1982 E.L.T. 875; Madras

Sri Kailash Nahak @ Naik and ors. Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008CriLJ2909; 2008(I)OLR666

filed under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel … under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel appearing for … Other Sections, namely, Sections, 15, 16, 17, 18, 19, 20(b)(i), 21, 22, 23, 24 aid 25 provide that punishment shall not be 'for a term

Motilal Chunnilal Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 185; Rajasthan Excise Act, 1950 - Sections 34, 42E, 54 and 58; Rajasthan Excise Rules, 1956 - Rules 57, 67 and 93

Reported in : 1987(2)WLN126

licence and the provisions of the Rajasthan Excise Act, and, therefore, the contract of partnership was hit by Section 23 of the Indian Contract Act. The Appellate Assistant Commissioner of Income-tax confirmed on appeal the order passed by … nature that, if permitted, it would defeat the public policy as contained in the provisions of the Rajasthan Excise Act, 1950 ? 2, If the answer to the above is in the affirmative, whether the Tribunal was justified … Durgaiya : [1983]143ITR315(MP) .20. The same view was also taken by the Orissa High Court in Mohapatra Bhandar v. CIT : [1965]58ITR671(Orissa) and it was

PrawIn Kumar Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Reported in : 107(2009)CLT385

transparency and making safe the huge Govt, revenue involved.As per provisions under Section-23 of the Bihar and Orissa Excise Act 1915(1) a grantee of an exclusive privilege under Section 22 shall not let or assign the same or … Sri Prawin Kumar entered into a partnership deed with one Sri Rajesh Kumar Sahu of Titilagarh, Dist: Bolangir, Orissa on 1.5.05 declaring therein that he has already applied for addition of the name of Sri Rajesh Kumar

Dusasan Behera Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 45; Orissa Excise Rules, 1965 - Rules 4(2) and 45

Reported in : 78(1994)CLT877; 1994(II)OLR613

Accordingly/ an afidavit has been filed on 16-7-1994 stating therein that Under Section 45 of the Bhihar and Orissa Excise Act, no person to whom any licence or exclusive privilege has been granted under the Act shall … an afidavit has been filed on 16-7-1994 stating therein that Under Section 45 of the Bhihar and Orissa Excise Act, no person to whom any licence or exclusive privilege has been granted under the Act shall have any … been renewed for 1994-96 in accordance with the Revenue Department order dated 23-4-1991 as amended by order dated 4-1-1992, but since the grantor has a

State of Haryana and ors. Vs. Lal Chand and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Punjab Excise Act, 1914 - Sections 22, 27, 28, 34, 58(1), 59 and 60; Punjab Liquor Licence Rules, 1956 - Rule 36(2), 36(3), 36(4), 36(16), 36(22-A), 36(23), 36(23)(1), 36(23)(2), 36(23-A) and 37(8-B); Constitution of India - Articles 226 and 299(1); Indian Forest Act, 1927; Forest Contract Rules

Reported in : AIR1984SC1326; 1984(1)SCALE690; (1984)3SCC634; [1984]3SCR715; 1984(16)LC722(SC)

of the licence fee payable in respect of a liquor vend issued under Section 60 of the Punjab Excise Act 1914 ('Act' for short).2. Put very shortly, the essential facts are these. On March 11, 1969, the Deputy … of country liquor shop at Mandi Dabwali would be re-auctioned on April 23, 1969 at the Collectorate, Hissar. By his letter dated April 15, 1969 … cases on the point which we must notice are : Ajodhya Prasad Shaw and Anr. v. State of Orissa and Ors. A.I.R. [1971] Ord 158 and Shree Krishna Gyanoday Sugar Ltd. and Anr. v. Slate of Bihar

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

auctions in pursuance of that policy were held immediately thereafter.7. On March 23, 1968 the first respondent-the Deputy Excise and Taxation Commissioner, Jullundur-held an auction … 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

Jindal Vijayanagar Steel Ltd. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

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

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 … material particulars to Section 17 of the A.P. Act whereas Section 29 of the Orissa Act corresponds to Section 23 of the A.P. Act. Rule 6-A of the Orissa Rules corresponds to Rule 15 of the A.P. Rules … 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