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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

Supdt. of Excise, Behrampur (C.A. 1415 of 1966 decided on 10-4-1967) it was held by this Court that Section 38 of the Bihar and Orissa Excise Act. 1915 did not empower the board to levy a tax and … 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

C.D. Kamdar and ors. Vs. State of Orissa, Represented Through the Secr ...

Court : Orissa

Subject : Excise

Acts : Indian Forest Act, 1927 - Sections 2(4) and 41; Bihar and Orissa Excise Act, 1915 - Sections 2, 12, 38 and 90(7); Orissa Excise (Amendment) Act, 1975; Orissa Excise (Mohua Flower) Rules 1976 - Rules 9 and 10; Constitution of India - Articles 19, 110 and 199; Board's Excise (Fixation of Fees on Mohua Flowers) Rules, 1976 - Rule 5

Reported in : 1985(I)OLR291; (1985)TaxL.R.2497

charactristics and use of Mohua flower, it was included as an intoxicant by amending the Bihar and Orissa Excise Act, 1915 (B. and O. Act 2 of 1915) (here in after referred to as the 'Act'), in Orissa … that petitioners shall pay the fee at the rate of Rs. 10/- per quintal which is continuing. 9. Section 38 of the Act provides that every licence, permit or pass under the Act :(a) shall be granted. (i) … on the business of purchase of Mohua flowers in the State of Orissa and export of the same outside the State. They have assailed the

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 Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred … 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 … and 91 of the Act it must be held that the Board, in exercise of its powers under section 38 read with section 91, could from time issue general directions with regard to the conditions of any license

Lakhanlal and ors. Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 7(1), 22, 22(1), 22(2) and 29

Reported in : AIR1977SC722; (1976)4SCC660; [1977]1SCR811

held that it was a tax which was not contemplated by Section 38 of the Bihar and Orissa Excise Act, 1915, hereinafter referred to as the Act, and that Rule 103(1) of the Board's Excise Rules in regard … M.H. Shinghal J.1. These appeals by certificate or special leave are directed against judgments of the Orissa High Court dated May 15, 1970, February 3, 1971, April 16, 1971, May 7, 1971, September 6, 1971

Ram Ratan Gupta Vs. the State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Contract

Acts : Constitution of India - Article 299 and 299(1); Madhya Pradesh Excise Act, 1915 - Sections 18 and 64

Reported in : AIR1974MP101; 1974MPLJ95

default and the default, If any, was on the part of the authorities constituted under the M. P. Excise Act, 1915, and, therefore, no recovery could, be made from the petitioner.5. Presently, we shall deal with the questions … Government is contemplated as per Article 299(1) of the Constitution of India.6. Section 17 of the M. P. Excise Act, 1915, lays down that no … and conditions of a licence granted in that behalf by the Collector.Section 38 provides,(1) Every licence, permit or pass granted under this Act.(a) shall be … be drawn in such cases.22. In this connection we might advert to a Division Bench case of the Orissa High Court, presided over by G.K. Mishra, C. J. and R.N. Misra, J. in Ajodhya Prasad Shaw v.

Dusasan Behera Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 45; Orissa Excise Rules, 1965 - Rules 4(2) and 45

Reported in : 78(1994)CLT877; 1994(II)OLR613

well as the Government order dated 23-4-1991 and the amendment order No. 38 dated 4-1-1992. In view of the excise policy evolved by the Government, … Accordingly/ an afidavit has been filed on 16-7-1994 stating therein that Under Section 45 of the Bhihar and Orissa Excise Act, no person to whom any licence or exclusive privilege has been granted under the Act shall … an afidavit has been filed on 16-7-1994 stating therein that Under Section 45 of the Bhihar and Orissa Excise Act, no person to whom any licence or exclusive privilege has been granted under the Act shall have any

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)LC725Tri(Delhi)

effect as if enacted in the Act" have now been omitted in the present section 38 of the Act. Section 38 of the Central Excise Act as it read before the present section 38 of the Act are reproduced … Central Board of Excise and Customs hereby confers on the Additional Collector of Central Excise and Customs, Bhubaneswar, Orissa, the powers indicated in Clause (a) of the said section." "In exercise of the powers conferred by the

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 … learned senior appearing for the respondent, submitted that impugned Rule 9 of the Rules was clearly sustainable under Section 38 of the Act and it was enacted with a view to seeing that the denatured spirit manufactured by

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 … Union of India, AIR 1990 SC 9 A 1984, in particular, paragraphs 38 and 39 thereof, in order to ' / substantiate his stand that, … 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

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(62)ECC631

v. U.O.I. and Ors. , the Calcutta High Court had observed that under the scheme of the Central Excise Act, Section 11A was provided as a substantive provision and a complete code for realisation of excise duty in case … deemed as if enacted in the Act, then the Rules could go beyond the purview of the Act.Under Section 38 all rules made and notifications issued under the Act were to be published in the Official Gazette. Further, … 6.Utkal Contractors & Joinery Pvt. Ltd. and Ors. etc. v. State of Orissa and Ors. : In this case the Supreme Court observed that a