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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

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 … 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), … of 1915). Subject to any rules made under Section 90, Clause (12), the duty may be levied under Section 28 (a) in two ways. The first method as indicated in Section 28(a)(i) is by payment upon or before

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

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 … had been imposed in exercise of the power contained in Sections 27, 28 and 90 of the Act and the notifications issued from time to … J. 1. The appellants-Kalyani Stores - deal in liquor at Rourkela, District of Sundergarh in the State of Orissa. The appellants held a licence as retail vendors for ' all types of foreign liquor' under the Bihar … 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:

S.K. Pattnaik Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(12), 27 and 28; Constitution of India - Articles 265 and 372

Reported in : 1995(I)OLR67

which cannot be issued for sale therefrom cannot be subjected to countervailing duty under the Bihar and Orissa Excise Act, 1915 (the Act) in view of Section 28 thereof.2. In support of the contention, the petitioner relied upon … V.A. Mohta, C.J.1. The petitioner imported into the State of Orissa India-Made Foreign Liquor and stored it in the licensed bonded warehouse from where liquor is released for sale.

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

Court : Patna

Subject : Excise

Section 90, Clause (12) of the Act can direct that the duty may be levied as provided in Section 28 of the Act. As regards importation, exportation and transportation of excisable articles liable to imposition of excise duty … 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. … 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

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

article is to be removed for consumption, or according to the varying strengths and quality of such article.4. Section 28 empowers the levy of excise duty/countervailing duty in any of the several ways provided therein. Section 28, insofar … 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

transport and manufacture. This Section is the charging Section both for excise duty as well as countervailing duty. Section 28 of the Act on the other hand provides for the ways for levying the duty which can be … 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, … 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

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 … used to be granted on assessed fees only as provided in Rule 28. The assessed fees were quantified in accordance with scale of fees prescribed … 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

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

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 32, 301, 303 and 304

Reported in : AIR1986SC1522; 1986(34)BLJR487; 1986(1)SCALE613; (1986)3SCC430; [1986]2SCR547

State of Bihar. This notice was based on an amendment in Section 28 of the Bizarre And Ores Excise Act, 1915 ('Act' for short) brought about by an Ordinance promulgated by the Governor of Bihar dated 21st August, … 17, 1968 it appears that the Governor of State of Bihar issued an ordinance amending the Bihar And Orissa Excise Act, 1915 which was published in the Gazette on 23rd August, 1971. By this Ordinance, a proviso

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 … or on any excisable article manufactured in any distillery or brewery licensed, established authorised, or continued under the Act. Section 28 provides for ways of levying duty on excisable article imported, exported, transported, or manufactured within the State. Section … 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.

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)

be invoked. In A. Damodaran and Anr. v. State of Kerala and Ors. : [1976]3SCR780 the Court interpreting Section 28 of the Kerala Abkari Act, 1967 which was in pari materia with Section 60 of the Punjab Excise … 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 … 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.