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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 … any premises the Collector has to ascertain local public opinion in regard to the licensing of such premises. Section 36 confers power on the authority granting any licence to cancel or suspend it if, inter alia, any duty … 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

Premlata Gupta Vs. State of Bihar and ors.

Court : Patna

Subject : ConstitutionCommercial

Acts : Bihar and Orissa Excise Act, 1915 - Sections 89; Bihar Excise Rules - Rules 44, 45 and 46; Constitution of India - Article 14

illicit sources.15. At this stage it would also be necessary to see the contents of Section 30 to Section 36 of Chapter VI of the Bihar and Orissa Excise Act, 1915. From a perusal of these Sections it … exercise of the powers conferred by Section 89 of the Bihar and Orissa Excise Act read as under:- '44. Licences for the wholesale or retail … by the State Government in exercise of the powers conferred by Section 89 of the Bihar and Orissa Excise Act read as under:- '44. Licences for the wholesale or retail vend of excisable articles may be granted for

Banka Das, Vs. State of Orissa

Court : Orissa

Subject : NarcoticsCriminal

Acts : Constitution of India - Articles 21 and 22; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 36A(1), 36D, 37, 37(1) 42, 43, 44, 49, 50, 50(1), 50(2), 50(19) and 57; Code of Criminal Procedure (CrPC) , 1973 - Sections 167, 167(2) and 193

Reported in : 1993CriLJ442; 1992(II)OLR395

indicated by me. (See in the matter of State Circle Inspector of Excise, Cannur, and Ors. , etc: 1992 Crl. L.J. 570; and P.R. Muthu … the view expressed by another Division Bench of this Court in Bhagwan Singh and etc. v. State of Orissa and Ors. : (1992) 5 OCR 107. So far as some other questions are concerned, the referring Division … primarily considered the following questions :(1) Whether a Court of Session can, during transitional period as provided in Section 36-D of the Act take cognisance of an offence under the Act as a Court of original jurisdiction without

A. Trinath Patro Vs. the State

Court : Orissa

Subject : CriminalNarcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 17 and 20; Narcotic Drugs and Psychotropic Substances (Amendment) Act, 1989 - Sections 37; Excise Act - Sections 47; Opium Act - Sections 9; Code of Criminal Procedure (CrPC)

Reported in : 1993(I)OLR180

faced by him Under Section 9(a) of the Opium Act and Under Section 47(a) of the Bihar and Orissa Excise Act. The petitioner faced the prosecution because of possession of 1300 gms. of opium and 1 kg, … by him Under Section 9(a) of the Opium Act and Under Section 47(a) of the Bihar and Orissa Excise Act. The petitioner faced the prosecution because of possession of 1300 gms. of opium and 1 kg, of Ganja … adopted by the Teamed Magistrate to cancel the bail are exceptionable.. Sections 36, 36-A, 36-B, 36-C, 36-D and 37 were amended and added to the

Nabaghana Sahoo Vs. State of Orissa and anr.

Court : Orissa

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 36A(1); Code of Criminal Procedure (CrPC) - Sections 190(1)

Reported in : 1993(II)OLR178

The Court was considering in that case whether a conviction Under Section 47(a) of the Bihar and Orissa Excise Act becomes liable to be set aside on the ground of violation of the provisions of Section 74 of … upon a number of citations including 34(1992) OJD 13 (Cri. ) (Sk. Saukat and Ors. v. State of Orissa) which directly supports the proposition advanced. I shall come back to the citations after making an analysis of … question.2. Cognizance of an offence under the Act is taken Under Section 36A(1))d) which says that the Special Court may take cognizance of an offence

Delhi Cloth and General Mills Ltd. Vs. the State of Rajtasthan and ors ...

Court : Rajasthan

Subject : ConstitutionOther Taxes

Reported in : 1983WLN760

case, the imposition of duty on excise on liquor imported into the State under the Bihar and Orissa Excise Act, 1951, was under challenge. The majority view was taken in the case that the expression 'countervailing duties in … also not of much help to the petitioner. State of Karnataka in exercise of its powers conferred in Section 36 imposed tax on entry of goods into the local crease for consumption, use or sale therein. It was … the decision of the Supreme Court in Kalyani Stores v. State of Orissa : [1966]1SCR865 . He submitted that their Lordships held that only such

Tofan Singh Vs. The State Of Tamil Nadu

Court : Supreme Court of India

Subject : Right to Information

that a confession made to an Excise Inspector under the Bihar and Orissa Excise Act of 1915, would be a confession made to a police … the NDPS Act, being a penal statute, is in contradistinction to the Customs Act, 1962 and the Central Excise Act, 1944, whose dominant object is 2 to protect the revenue of the State, and that therefore, judgments rendered … powers to “investigate” any offences are vested in the officers mentioned in these sections. He then referred to section 36 of the CrPC, and said that the scheme followed in the NDPS Act could be assimilated to section … 38.On the other hand, the CrPC has been made expressly applicable by the following sections of the NDPS Act: section 34(2), which refers to the form of a security bond; section 36B, which refers to the High Court’s

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)

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 … cases on the point which we 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. and Anr. v. Slate of Bihar … out the auction announcements and conditions of auction as required under Rule 36(4) of the Punjab Liquor Licence Rules, 1956 ('Rules' for short). The respondents

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 … 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: … existing law. This argument cannot, in our view, be sustained. By Art. 366[10] unless the context otherwise requires, the expression existing law means any law,

Bisurnarayan Behura Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47; Code of Criminal Procedure (CrPC) , 1974 - Sections 401

Reported in : 2004CriLJ199; 2003(I)OLR566

2(a) CC No. 536 of 1993. The petitioner has been convicted under Section 47(f) of the Bihar and Orissa Excise Act and sentenced to undergo simple imprisonment for six months and to pay a fine of Rs. … CC No. 536 of 1993. The petitioner has been convicted under Section 47(f) of the Bihar and Orissa Excise Act and sentenced to undergo simple imprisonment for six months and to pay a fine of Rs. 500.00, in … passed by the 2nd Addl. Sessions Judge, Puri in Criminal Appeal No. 36/119 of 1995/96 confirming an order of conviction and sentence dated 27-7-1994 passed