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Sheetal Enterprises Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 8 and 35; Limitation Act, 1996 - Sections 4 to 24, 29, 29(2), 34 and 34(3); Arbitration Act, 1940 - Sections 16 and 30; Arbitration and Conciliation Act, 1996; West Bengal Land Reforms Act, 1955; Customs Act - Sections 27; Orissa Sales Tax Act, 1947 - Sections 24(7); Central Excise (No. 2) Rules, 2001 - Rules 13 and 14; Constitution of India - Articles 226 and 227; Code of Civil Procedure (CPC) ; Code of Criminal Procedure (CrPC)

Reported in : 2006(1)BomCR136; 2008[11]STR219

Rule 13 and Rule 14 of the Central Excise (No. 2) Rules, 2001 ('the Rules') framed under Central Excise Act, 1944 ('the Act') Against the export obligation for the goods intended to be cleared for the export he … the apex Court was considering the scope of Section 24(7) of the Orissa Sales Tax Act, 1947, as per which the amount due in accordance … of Ion Exchange India Ltd. (2000) 117 STC 436 (SC) the apex Court was considering the scope of Section 24(7) of the Orissa Sales Tax Act, 1947, as per which the amount due in accordance with the order

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 … under the authority and subject to the terms and conditions of a licence granted by the Financial Commissioner. Section 24 provides that no person shall have in his possession any intoxicant in excess of such quantity as the … 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 State of Bombay and anr. Vs. F.N. Balsara Overruled

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Bombay Prohibition Act, 1949 - Sections 12, 13, 23, 24, 24(1), 30 to 38, 39, 40, 41, 44, 45, 52, 53, 54, 118, 119, 121, 136(1), 136(2) and 139; Specific Relief Act - Sections 45; Bombay Abkari Act, 1878 - Sections 14-B, 148; Government of India Act, 1935 - Sections 297, 297(1); Bombay Abkari (Amendment) Act, 1947; Constitution Act - Sections 100; Bengal Money-Lenders Act, 1940; Bihar Excise (Amendment) Act, 1940; Bihar and Orissa Excise Act, 1915 - Sections 19(4); Constitution of India - Articles 14, 19, 19(1), 19(5), 24(1), 47 and 132(1)

Reported in : (1951)53BOMLR982; (1951)IIMLJ141; [1951]2SCR682

case, the Bihar Excise (Amendment) Act, 1940, which amended the Bihar and Orissa Excise Act, 1915, was challenged as contravening section 297(1)(a), but it was … [1942] F.C.R. 17. In that case, the Bihar Excise (Amendment) Act, 1940, which amended the Bihar and Orissa Excise Act, 1915, was challenged as contravening section 297(1)(a), but it was held to be a valid Act on grounds … and 24(1)(a) in so far as they refer to 'commending' any intoxicant section 23(b) in its entirety, and section 24(1)(b) in so far as it refers to 'inciting or encouraging' any individual or class of individuals or the

State of Orissa Vs. Hari Behera and anr.

Court : Orissa

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 82(1); Orissa Narcotic Drugs and Psychotropic Substances Rules, 1989 - Sections 74 and 82(2) - Rule 107(2); General Clauses Act - Sections 24; Opium Act - Sections 9 and 47; Bihar and Orissa Excise Act

Reported in : 1999(II)OLR236

the Opium Act along with Section 47 (a) of the Bihar and Orissa Excise Act. It is admitted that the offences alleged to have been … Under Section 9 (a) of the Opium Act along with Section 47 (a) of the Bihar and Orissa Excise Act. It is admitted that the offences alleged to have been committed in both the cases took place after … the N.D.P.S. Act and the Orissa Rules. Similar conclusion can also be reached by applying the provisions of Section 24 of the General Clauses Act since it is apparent that the earlier Acts relating to control of narcotic

Tofan Singh Vs. State of Tamil Nadu

Court : Supreme Court of India

Subject : Land Acquisition

the contention that even a superintendent of excise under the Bihar and Orissa Excise Act is not a police officer and as such a confessional … to record substantive “evidence” as in Section 108 of the Customs Act or Section 14 of the Central Excise Act which are deemed to be judicial proceedings as specifically provided under Section 108(4) of the Customs Act or … “person in authority” and hence the statements recorded by such officers would be hit by the provisions of Section 24 of the Evidence Act especially since the statements were not voluntary and had been retracted by the accused.

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 … 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 less

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. … would be admissible in evidence unless the appellant can takeadvantage of s. 24 of the Evidence Act. As to that it was urged on behalf … 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

Abdul Rashid Vs. State of Bihar

Court : Supreme Court of India

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 8; Bihar and Orrisa Excise Act, 1915 - Sections 78; Evidence Act, 1872 - Sections 25

Reported in : AIR2001SC2422; 2001(2)ALD(Cri)164; 2001(1)ALT(Cri)373; 2001(49)BLJR2368; 2001CriLJ3290; JT2001(3)SC183; RLW2001(2)SC350; 2001(3)SCALE546; (2001)9SCC578

him to the Superintendent of Excise under the provisions of Bihar and Orissa Excise Act as well as the co-accused statement stating therein that he … alleged confessional statement made by him to the Superintendent of Excise under the provisions of Bihar and Orissa Excise Act as well as the co-accused statement stating therein that he was merely a carrier and the offending article … is obvious that a statement of confession made under threat and pressure would come within the ambit of Section 24 of the Evidence Act. This decision therefore would not be direct authority on the point in issue. In

Karnataka Wine Merchants Association Vs. State of Karnataka

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965; Karnataka Excise (Amendment) Act, 1994 - Sections 24; Karnataka Excise (Sale of Indian and Foreign Liquor) (Amendment) Rules, 1968 - Rule 8 and 8A

Reported in : ILR1995KAR2599; 1995(4)KarLJ214

an identical provision as contained in Section 24 was available in the Orissa Excise Act, it was noticed that when there was no specific provision … 1. In these Petitions, petitioners are calling in question the Constitutional validity of Section 24 of the Karnataka Excise Act as amended by Act No. 2/1994 and the' Rules framed under the Act known as the Karnataka Excise … may be prescribed in consideration of grant of a lease of licence or both, by or under the Act. Section 24 as amended enables not only acceptance of certain consideration in the form of fee called licence fee or

M/S. J.P. Distilleries Private Limited, Bangalore and Others Vs. State ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 71(1); Karnataka Excise (Distillery and Warehouse) Rules, 1968 - Rules 7(1) and 8-A; Karnataka Town and Country Planning Act, 1961 - Sections 4-A and 24; Orissa Excise Act, 1915

Reported in : 1998(1)KarLJ388

licence fee levied upon it under the provisions of the Bihar and Orissa Excise Act, 1915 and the rules framed thereunder on the ground that … FD 10 PHS 95(II), dated 31-5-1995 (Annexure-D) issued by the State Government under Section 71(1) of the Karnataka Excise Act, 1965 (in short 'the Act'), whereby by amending Rule 7 of the Karnataka Excise (Distillery and Warehouse) Rules, … revenue for the State. If that object is sought to be achieved by raising revenue in terms of Section 24 of the Act, which is only a consideration for granting privilege, whether it is collected in terms of