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Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

Subject : Right to Information

it is one of the goods on which additional excise duty is leviable under the Additional Duties of Excise Act, 1957. This Court held that though sugar was a commodity on which no sales tax is leviable because … leading majority judgment on behalf of himself and Justices Kapoor and Sarkar. 40 The view of the three judges was that the Act did not … context the decisions in S K Madar Saheb v. State of AP[101].; Bolani Ores Ltd v. State of Orissa[102].; G. K. Krishnan v. State of TN[103].; International Tourist Corpn. v. State of Haryana[104].; Malwa Bus Service (P) … boundaries. In discarding the expression “among the states” (which is used in Section 92 of the Australian Constitution) and “among several states” (which is used

Universal Cables Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 40(2); Orissa Sales Tax Act, 1947; Central Excise Rules, 1944 - Rules 56A, 56A(2), 56A(3)(1)(b), 56A(4), 56A(5), 173I and 173K

Reported in : 1978(2)ELT495(MP)

redraw rods technically known as properzi rods. By a letter dated, 11th May, 1970 the Assistant Collector, Central Excise, Jabalpur, granted to the petitioner permission to avail of the procedure of Rule 56-A of the Central Excise … the Central Excise Rules, 1944, made under the Central Excises and Salt Act. 1944. Between 24th September, 1970 to 3rd November, 1970 the petitioner received … the principles laid down by the Supreme Court in the case of Hindustan Steel Ltd. v. State of Orissa, 1978 ELT(J159).8. We do not think it necessary to decide the question whether the provisions of Sub-rule (3) … for the petitioner that the penalty proceedings were barred by. limitation under Section 40(2) of the Act. This point, however, is covered against the petitioner

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 … Board of Revenue had ample power to revise them under section 8.3. Mr. Prasad next referred us to section 40 the Act and the standard form of license for the retail vend of country spirit, and contended that

Radhey Biscuits Pvt. Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Excise Act - Sections 22, 30 to 35, 40, 42, 44, 44(1), 89 and 90; Bihar Excise Act, 1915 - Sections 20; Bihar and Orissa Excise Act

Reported in : 2007(2)BLJR1921; [2007(3)JCR85(Jhr)]

Rules. The Board of Revenue has notified instructions under the Bihar & Orissa Excise Act. Chapter-III deals with the settlement and licenses. Rule 74 provides … forthwith.26. In the facts and circumstances of the case, there shall be no order as to costs. Bihar Excise Act, Section 44-Renewal of licence-Surrender of licence applied in Group-I-Application rejected-Premature surrender not accepted-Contention-Proof of payment of licence fee for … sale of intoxicants. Sections 30 to 35 provide the procedure for grant of license at various places whereas Section 40 provides for execution of a counterpart agreement between the licensee and the authority, granting a license. Section 89

Hyderabad Allwyn Metal Works Ltd. Vs. Collector of Central Excise

Court : Andhra Pradesh

Subject : ExciseConstitution

Acts : Central Excise Act, 1944 - Sections 40 and 40(2); Companies Act; Central Excise Rules, 1944 - Rules 9(1), 56A, 173Q and 226; Constitution of India - Article 226 and 226(3)

Reported in : 1978(2)ELT556(AP)

certiorari seeking the quashing of the order passed by the Collector, Central Excise, Hyderabad, dated 5-7-1973 by which the petitioner was required to pay a … notice to the petitioner were initiated subsequent to the expiration of the period fixed under Sub-section (2) of Section 40 of the Central Excises and Salt Act, 1944 referred to hereinafter merely as 'the Act''. According to the … merger has no application to orders which are void ab initio. The Supreme Court in B. Mishra v. Orissa High Court (AIR 1976 SC 1899) speaking through Chief Justice A.N. Ray observed in para. 25 of the

itel Industries Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2004)(93)ECC639

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT

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 … a notification issued in 1937 under s. 27 a duty of Rs. 40/- per L. P. Gallon was imposed and realised by the State of … 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:

Universal Cables Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Companies Act, 1956 - Sections 171 and 446; Essential Commodities Act, 1955 - Sections 3; Central Excises Act, 1944 - Sections 4, 9, 11, 35, 40 and 40(2); Foreign Exchange Regulation Act, 1947 - Sections 12(1), 22 and 23; Sea Customs Act, 1878 - Sections 167(8); Income-tax Act, 1922 - Sections 45(2); Income-tax Act, 1961 - Sections 147 and 254(4); Bombay Sales Tax Act, 1953 - Sections 48; Central Provinces and Berar Sales Tax Act, 1947 - Sections 22(5); Central Excise Rules, 1944 - Rules 10, 173C and 173Q

Reported in : 1977(1)ELT92(MP); 1977MPLJ394

held that assessment proceedings are not taken for anything done or ordered to be done under the Central Excise Act, therefore, the period of limitation prescribed by Section 40(2) is not applicable to such proceedings. The case is … imposing penalty. Reliance in this connection was placed on the case of Hindustan Steel Limited v. State of Orissa : [1972]83ITR26(SC) in which it was laid down in the context of Orissa Sales Tax Act that an

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 … of Land Acquisition Act, 1894. Thereafter certain amendments were made to ss. 40 and 41 of that Act by the Land Acquisition (Amendment) Act, 1961. … 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

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 … with records.In such a backdrop, the Excise Commissioner vide his letter No. 4067 dt. 24.4.08 has requested for consideration and approval of the action taken … 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