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Kalyani Stores Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 13, 27, 28, 90 and 293; Indian Councils Act, 1892 - Sections 5; Bangalore Municipal Corporation, 1949 - Sections 97 and 98; Devolution Rules; Indian Tariff Act, 1894; Sea Customs Act, 1878; Government of India (Amendment) Act, 1951; Government of India Act, 1935; Excise and Abkari Act; Constitution of India (4th Amendment) Act, 1955; Constitution of India - Articles 226, 276, 301, 302, 303, 304, 304(1), 305, 366(10), 372 and 395

Reported in : AIR1966SC1686; [1966]1SCR865

to control the import, export, transports, manufacture, possession and sale of certain kinds of liquor and intoxicating drugs. Section 27 of the Act as amended by the Adaptation Order, 1950, Provides: ' An excise duty or a countervailing … held a licence as retail vendors for ' all types of foreign liquor' under the Bihar and Orissa Excise Act, 1915. The expression foreign liquor apparently includes Ale, Beer, Port, Cider and other fermented Liquors, cordials, mixtures and … deal in liquor at Rourkela, District of Sundergarh in the State of Orissa. The appellants held a licence as retail vendors for ' all types

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

thereunder. Section 22 provides for grant of exclusive privilege of sale of country liquor, whether wholesale or retail. Section 27 empowers the State Government to impose excise duty or countervailing duty, as the case may be, at such … 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

S.K. Pattanaik (Dead) Thru Lrs. Vs. State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 27 and 28

Reported in : AIR2000SC612; 2000(67)ECC209; 2000LC752(SC); 2000(115)ELT9(SC); JT1999(10)SC48; 1999(7)SCALE557; (2000)1SCC413; [1999]Supp5SCR463

excisable article i.e., at the time of entry into the State.6. Section 27 of the Bihar and Orissa Excise Act, 1915 (hereinafter called 'the Act') deals with the powers of the State to impose duty on import, export, … special leave is directed against the judgment and order of the Full Bench of the High Court of Orissa dated 2nd of December, 1994.2. Brief facts giving rise to the present appeal are as follows.3. The appellant

Jogindar Singh and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Excise

be prescribed for the same under Section 27 of the Bihar and Orissa Excise Act and any other law for the time being in force. … pay the amount of duty payable on the excisable article as may be prescribed for the same under Section 27 of the Bihar and Orissa Excise Act and any other law for the time being in force. It … Company was granted excise licence in Form No. 1A in the year 1972 under the provision of Bihar Excise Act (in short 'the Act') for keeping Indian Made foreign liquor (I.M.F.L.) under bond in a warehouse established with

M. Abdul Hassan and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Constitution of India - Article 226; Bihar and Orissa Excise Act, 1915 - Sections 27; Limitation Act, 1908 - Schedule - Article 96

Reported in : AIR1969Ori180

countervailing duty illegally -- by mistake -- collected by a notification under Section 27 of the Bihar and Orissa Excise Act (Act 2 of 1915 hereinafter referred to as the Act) dated March 31, 1961.2. These cases … duty illegally -- by mistake -- collected by a notification under Section 27 of the Bihar and Orissa Excise Act (Act 2 of 1915 hereinafter referred to as the Act) dated March 31, 1961.2. These cases arise out

Mohan MeakIn Breweries Ltd. Vs. the Commissioner of Excise, Bihar and ...

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 28 and 90; Bihar and Orissa Excise Rules - Rule 147

Reported in : AIR1970SC1171; 1971(0)BLJR444; [1969]2SCR457

on foreign liquor imported into the State of Bihar is chargeable under Section 27(1)(a) of the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act II of 1915). Subject to any rules made under Section 90, … foreign liquor imported into the State of Bihar is chargeable under Section 27(1)(a) of the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act II of 1915). Subject to any rules made under Section 90, Clause (12),

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 … except under the authority and subject to the terms and conditions of a licence granted in that behalf.31. Section 27 of the Act empowers the State Government to 'lease' on such conditions and for such period as it … 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

Shree Krishna Gyanoday Sugar Ltd. and M/S. Arun Chemical Industries (P ...

Court : Supreme Court of India

Subject : Excise

Acts : Bihar Excise Act, 1915 - Sections 13, 15, 22, 38, 49 and 90; Bombay Prohibition Act, 1949 - Sections 58-A; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2, 22, 27 and 89; Bihar and Orissa Excise Rules, 1919 - Rules 9, 10, 11, 15, 16, 17 and 111

Reported in : 1996VIAD(SC)457; AIR1996SC2610; JT1996(7)SC322; 1996(6)SCALE17; (1996)10SCC11; [1996]Supp4SCR680

a common question as to whether Rule 9 of the Bihar & Orissa Excise Rules, 1919 (hereinafter referred to as the Rules') framed under Bihar … 9 of the Bihar & Orissa Excise Rules, 1919 (hereinafter referred to as the Rules') framed under Bihar Excise Act, 1915 (hereinafter referred to as 'the Act') is ultra vires the provisions of the said Act and in … such exclusive privilege under the aforesaid Section to manufacture country made liquor or intoxicating drugs or denatured spirit. Section 27 deals with 'power to impose duty on import, export, transport and manufacture of any excisable article'. It is

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

Subject : Right to Information

it is one of the goods on which additional excise duty is leviable under the Additional Duties of Excise Act, 1957. This Court held that though sugar was a commodity on which no sales tax is leviable because … be left which could not be curtailed by Parliament or the states. 27 Dr B R Ambedkar while responding to the inclusion of Article 16 … context the decisions in S K Madar Saheb v. State of AP[101].; Bolani Ores Ltd v. State of Orissa[102].; G. K. Krishnan v. State of TN[103].; International Tourist Corpn. v. State of Haryana[104].; Malwa Bus Service (P) … boundaries. In discarding the expression “among the states” (which is used in Section 92 of the Australian Constitution) and “among several states” (which is used

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

Court : Orissa

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

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 … payable under Chapter V has been paid or bond has been executed for the payment thereof.'Chapter V contains Section 27 to 29-A which deal with levy of duty under the Act.8. The power to levy duty under the … 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.