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

Court : Mumbai

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

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

that in view of the positive provisions contained in Sub-section (3) of Section 78 and the powers which an Excise Officer exercises under the provisions … the 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 … 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

Khoday Brewing and Distilling Industries Ltd. Vs. State of Tamil Nadu ...

Court : Chennai

Subject : Constitution

Acts : Constitution of India - Articles 14, 19(1), 32, 133, 226, 298, 301, 303 and 304; Tamil Nadu by Amendment Act, 1986; Tamil Nadu Indian Made Foreign Spirits (Supply by Wholesale) Rules, 1983 - Rules 4 and 16; Tamil Nadu Prohibition Act, 1937 - Sections 17B and 18-B; Tamil Nadu Distillery Rules, 1981; Companies Act, 1956; Jammu and Kashmir Excise Act, 1958 - Sections 20, 21 and 22B; Assam Taxation (on goods Carried by Road or Inland Waterways) Act, 1954; Bihar and Orissa Excise Act, 1950; Tamil Nadu General Sales Tax Act, 1959; A.P. General Sales Tax Act, 1957; Commissions of Inquiry Act - Sections 3

Reported in : AIR1990Mad124

a restraint in the matter of trade and commerce. He then refers to Kalyani Stores v. State of Orissa, : [1966]1SCR865 which deals with Bihar and Orissa Excise Act under which a countervailing dutyhad been imposed on … ; it was pointed out that since, however, the Constitutional validity of S. 20 of Jammu and Kashmir Excise Act, 1958 and not been challenged in the High Court, the Supreme Court assumed, without deciding S. 20 did … of a commission of inquiry must conform to the condition of the Section, i.e., that there must exist a definite matter of public importance into … in Tamil Nadu. Prohibition was re-imposed in Tamil Nadu by Amendment Act 33 of 1986, which came into force on 1-1-1987, in and by which,

Bangali @ Manoranjan Sahu Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Constitution of India - Article 226; National Security Act, 1980 - Sections 3(2), 8 and 14; Bihar and Orissa Excise Act

Reported in : 2006(I)OLR752

grounds of detention are relating to manufacturing of illicit liquor which are offences under the Bihar & Orissa Excise Act.4. The main contention of the learned Counsel for the petitioner is that manufacture of illicit liquor cannot be … the petitioner has prayed for a writ of habeas corpus as he is detained under Sub-section (2) of Section 3 of the National Security Act, 1980 (hereinafter referred to as 'the Act') pursuant to the order of detention … if any, at the earliest to the Principal Secretary to Government of Orissa, Home (Special Section) Department, Bhubaneswar/Central Government, Govt. of India, New Delhi through

M.R. Patel Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(7), 8, 8(3), 34, 35, 38, 40, 45 and 91; Constitution of India - Article 136

Reported in : AIR1966SC343; 1965(0)BLJR443; [1965]2SCR693

of six shops in the town of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred to as the Act. A total … six shops in the town of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred to as the Act. A total sum of … the Board of Revenue, in exercise of its powers of revision under section 8 of the Act, set aside the order of the Commissioner of … security deposit and the amount already deposited. By a petition dated July 30, 1959, the appellant showed cause. At the hearing of the case before

Ashok Kumar Majhi and Another. Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act - Section 22, A 29(2)(a) Read With Rules 3, 4; Foreign Liquor Rules - Rule 3, I 3-A.

objection dated 11.11.2009 under Annexure-3 did not satisfy the requirement of Section 22 of the Bihar and Orissa Excise Act, 1915 since the notice failed to specify the "loca1ity" and the "loca1 area" within i which the excise … the social workers and villagers of village Boden in the A District of Nuapada in the State of Orissa have prayed for quashing of i ' Notice No.248 dated 10.7.2010 issued by the Collector & Districtpetition and

Ramesh Chandra Rout Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22(1); Orissa Excise Rules, 1965 - Rule 34 and 34(1); Orissa Exclusive Privilege Rules, 1970 - Rule 3

Reported in : 97(2004)CLT39

notice is to be given inviting objection has been specified in rule 3 of the Orissa Excise Exclusive Privilege Rules, 1970 and Form-A appended to … of the petitioner is that under the proviso to Sub-section (1) of Section 22 of the Bihar and Orissa Excise Act, 1915 (for short, 'the Act') public notice will have to be given of the intention to … the petitioner is that under the proviso to Sub-section (1) of Section 22 of the Bihar and Orissa Excise Act, 1915 (for short, 'the Act') public notice will have to be given of the intention to grant any

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 … 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 … Civil Writ No. 2645 of 1968 out of which Civil Appeal No. 365 of 1971 arises, may be taken to be typical of the petitions

State of Karnataka, rep. by its Chief Secretary and Others Vs. Jagadev ...

Court : Karnataka

Subject : Land Acquisition

Tax [1985 (Supp.) SCC 205], which has been followed in Commissioner, Central Excise and Customs, Kerala vs. Larsen and Toubro Ltd., [(2016) 1 SCC 170], … matters. By that order, the learned Single Judge of this court has held that Explanation - 2 to Section 3 of Karnataka Motor Vehicle Taxation Act, 1957 (hereinafter, referred to as the Act , for the sake of … the court were valid and therefore, were upheld:- a) In State of Orissa vs. Oriental Paper Mills Ltd., [AIR 1961 SC 1438], the insertion of … in Section 46 of the said Act, but that section is subject to Section 47 of the said Act. Section 47 categorically states that if a motor vehicle registered in one State has been kept in another State

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 … 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 … were taken by Kondra Durgaiya in the account year ending on March 31, 1970, relevant to the assessment year 1970-71, in Madhya Pradesh and Orissa.