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M/s. The Co-Operative Co. Ltd. Vs. D.T.T.D.C. and Others

Court : Delhi

Subject : Land Acquisition

wholesale supplier of country liquor in Delhi and was holding licence granted in Form L9 under the Punjab Excise Act, 1914 as extended to Delhi read with Delhi Liquor Licence Rules, 1976. The respondent No.1, the Delhi Tourism … makes it clear that once the consignment comes to the bonded warehouse, the Government must get its dues. Section 31 of the Act falls in Chapter V dealing with dues, fees and authorises duty of excisable articles. The … law laid down in S.K. Pattanaik (Dead) through LRs Vs. State of Orissa and Ors., AIR 2000 SC 612, the learned Single Judge rejected the

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 … reliefs which the appellants ask for is that Rules 27A, 30 and 31 be declared ultra vires and unConstitutional and consequently the respondents be directed … 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

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 … other parts of India. For the year April 1. 1960 to March 31, 1961 duty was levied on foreign liquor imported by the appellants at … 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:

State Of U.p. . Vs. M/s. Lalta Prasad Vaish And Sons

Court : Supreme Court of India

Subject : Land Acquisition

securing equitable distribution and availability at fair prices. ii. The judgment in Synthetics (7J) 6. The United Provinces Excise Act 191013 was enacted to “consolidate and amend the law in force in the United Provinces relating to the … between tax and fee (see (1990) 1 SCC109[69-73]. 30 (1990) 1 SCC109[83]. 31 (1990) 1 SCC109[85]. Page 13 of 123 PART A occupies the whole … seems to us that the observations made by this Court in Hingir-Rampur Coal Co. Ltd. v. State of Orissa [AIR1961SC459: (1961) 2 SCR537 , State of Orissa v. M.A. Tulloch and Co. [AIR1964SC1284: (1964) 4 SCR461 , … of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III .................................... 119 F.

State of Punjab and anr. Vs. Devans Modern Brewaries Ltd. and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Abkari Act, 1977 - Sections 6, 11, 12, 14, 17, 18 and 24; Bombay Prohibition Act, 1949; Bombay Sacramental Wine Manufacturing Rules, 1950; Central Excise Act; Civil Rights Act; Constitution of India - Articles 13, 14, 19(1), 19(6), 47, 226, 245, 298, 301, 302, 303, 303(1), 304, 304A, 305, 309, 352, 366 and 372; Customs Act, 1878; Debt Act; Foreign Liquor Rules; Government of India Act, 1935 - Sections 297 Indian Laws Order, 1937; Indian Tariff Act, 1894; Kerala Abkari Act, 1902 - Sections 17; Licensing Act; Maharashtra Foreign Liquor (Sale on Cash Register of Sales etc.) Rules, 1969 - Rule 17; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 15; Prohibition Act - Sections 49 and 143(2); Punjab Excise Act, 1914 - Sections 3(6B), 3(9), 3(10), 3(12),

Reported in : JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26

time to time determine shall be granted only by the Financial Commissioner.Section 31. Duty on excisable articles:- An excise duty or a countervailing duty as … for imposition of penalty.108. Thus, when a person has been granted a licence strictly in conformity with the Excise Act to carry on his business activities in terms of the statute operating in the field, the same can … (1995)1SCC574 , the principles laid down in Kalyani Stores v. State of Orissa and Ors. (1966) 1 SCR 365, wherein Article 301 of the Constitution … value fixed by the Commissioner.' 71. Provision to grant licence is contained in Chapter VI of the Abkari Act, Section 24 whereof is as under:'24. Forms and conditions of licenses, etc:-Every license or permit granted under this Act

Insolvency And Bankruptcy Board Of India Vs. Satyanarayan Bankatlal Ma ...

Court : Supreme Court of India

Subject : MRTP

Anr.7, New Central Jute Mills Co. Ltd. vs. Assistant Collector of Central Excise, Allahabad & Ors.8, and Ujagar Prints and others vs Union of India … M.R. dealing with legislation by incorporation, in In re. Wood's Estate [(1886) 31 Ch D607 said at p. 615: “If a subsequent Act brings into … would be the effect of amendment of the definition of ‘motor vehicles’ for the purposes of Bihar and Orissa Motor Vehicles Taxation Act, 1930 (for short “the Orissa Taxation Act”). The Orissa Taxation Act had adopted the … when Section 55 was enacted, namely, December 27, 1969, being the date of coming into force of the Act, Section 100 of the Code of Civil Procedure specified three grounds on which a second appeal could be brought

Union of India and Ors. Vs. Major General Shri Kant Sharma and Anr.

Court : Supreme Court of India

Subject : Land Acquisition

others vs.Union of India and others, (1997) 5 SCC536 a nine-Judge Bench of this Court while considering the Excise Act and Customs Act held that the jurisdiction of the High Court under Article 226 and this Court under … order of Armed Forces Tribunal (hereinafter referred to as the 'Tribunal') with the leave of the Tribunal under Section 31 of the Act or leave granted by the Supreme Court, or bar of leave to appeal before the … person as follows:13. In Titaghur Paper Mills Co. Ltd. v. State of Orissa this Court observed: (SCC pp. 440-41, para 11)"1. ... It is now … established by the Central Government to exercise the jurisdiction, powers and authority conferred on it by the said Act. Section 14 specifies the jurisdiction, powers and authority of the Tribunal in relation to service matters as follows: "Section

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

Sukhlal Sen Vs. Collector, Dist. Satna and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Central Provinces Excise Act, 1915 - Sections 31; Constitution of India - Articles 19(1) and 226

Reported in : AIR1969MP177; 1969MPLJ516

to him. Then on 1st July, 1968 the Collector passed the impugned order under Section 31(1)(b) of the Excise Act 1915 cancelling the petitioner's licence. The order is based on the report of the Excise Inspector, Satna that … judicial character of the duty may be inferred from the nature of the duty itself; see, State of Orissa v. (Miss) Binapani Devi AIR 1967 SC 1269 and Gopalkrishna v. State of Madhya Pradesh AIR 1968 SC

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 … 18/04/05 to 27/04-05 which had been renewed from 1st April, 2005 to 31st March, 2006 on deposit of consideration amount fixed by the State Government.