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Sri Kailash Nahak @ Naik and ors. Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008CriLJ2909; 2008(I)OLR666

filed under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel … under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel appearing for … in the said case the Supreme Court while interpreting Sections 8(2) & 41-A (as inserted by Act 16 of 1997) of the Kerala Abkari Act

Shiv Kumar Bhagat Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar and Orissa Excise Rules - Rules 33, 44, 45 and 46; Bihar Excise Act, 1915 - Sections 5(1), 5(2), 5(5), 8, 33, 34, 34(2), 35, 41 and 89; Code of Civil Procedure (CPC) - Sections 80

Reported in : 2003(3)BLJR2091; [2003(4)JCR113(SC)]; JT2003(Suppl1)SC41; 2003(7)SCALE415; (2003)7SCC736

was not made in accordance with Rule 45 of the Bihar and Orissa Excise Rules (hereinafter referred to as the 'Rules') framed under Section 89 … Bihar and Orissa Excise Rules (hereinafter referred to as the 'Rules') framed under Section 89 of the Bihar Excise Act, 1915 (hereinafter referred to as 'the Act'). It held that since the recommendation made by the Collector was … trade in IMFL for the district of Begusarai, He further submitted that in view of the provisions of Section 41 of the Act, even if, there was any technical defect, or omission in the proceedings taken prior to

Vidarbja Coal Supply Company Vs. Union of India and ors.

Court : Mumbai

Subject : Other Taxes

Acts : Cantonments Act, 1924 - Sections 60 and 284; Maharashtra Municiplalities Act , 1965 - Sections 105; Central Provinces and Berar Municipalities Act, 1922 - Sections 66(1); Delhi Municipal Corporation Act, 1957 - Sections 178; Uttar Pradesh Municipalities Act - Sections 128(1); Karnataka Municipalities Act, 1964 - Sections 124; Madras General Sales Tax Act - Sections 41(2); Bihar and Orissa Excise Act - Sections 90; Calcutta Municipal Act, 1951; Copyright Act - Sections 51 and 53; Teminal Tax Rules - Rule 1; Karnataka Municipalities Taxation Rules, 1965 - Rule 26; Constitution of India - Article 265

Reported in : 1987(3)BomCR502; 1987MhLJ748

, Question arose whether levymade under R. 111 of the Rules under S,. 90 of the Bihar and Orissa Excise Act for a license to possess denatured spirit used by a manufacturer in this procee is legal. … Question arose whether levymade under R. 111 of the Rules under S,. 90 of the Bihar and Orissa Excise Act for a license to possess denatured spirit used by a manufacturer in this procee is legal. It was … of Commercial taxes v. Ramkishan Sharkishan Jhaver, : [1968]1SCR148 deals with s. 41 (2) of the Madras General Sales Tax Act, which empowers the officers … Keeping inview the terms and language and the legislative history of the Section 66(1) we are unable to enlarge the terms of the section by

Ropan Sahoo and anr. Vs. Ananda Kumar Sharma and ors.

Court : Supreme Court of India

Subject : Land Acquisition

in law.” 5. After so stating the High Court referred to Section 41 of the Bihar and Orissa Excise Act, 1915 (for brevity “the Act”) and observed as follows: - “Rule 34 of the Rules castes a statutory … & others ...Respondents WITH CIVIL APPEAL No.616 OF 201.(Arising out of S.L.P. (C) No.35166 of 2009) State of Orissa & others ....Appellants Versus Ananda Kumar Sharma & others ....Respondents JUDGMENT Dipak Misra, J.Leave granted in both the

Pilli Dilli Dora Vs. State of Orissa

Court : Orissa

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1986 - Sections 2, 8, 20 and 41 to 68; Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 100, 165 and 293; Bihar and Orissa Excise Act, 1915 - Sections 74; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 8

Reported in : 1995(1)ALT(Cri)14; 78(1994)CLT734; 1995CriLJ1758

Orissa, (1990) 69 Cut LT 718 (DB) held that non-compliance of Section 74 of the Bihar and Orissa Excise Act, 1915 which requires the Excise Officer to record the grounds of his belief before search is undertaken, ipso … the Act provides that when the empowered officer is about to search a person under the provisions of Section 41 to 43 of the Act, he shall, if the person to be searched so requires, take him without … (supra). A Bench of this Court in Nilamber Sahu v. State of Orissa, (1990) 69 Cut LT 718 (DB) held that non-compliance of Section 74

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 … Volume 11 by Mr. R. S. Troup, published in 1921 at page-( 41 botl under the authority of His Majesty's, Secretary of State for India … the petitioners, thirty-nine in number, carry 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 legality and validity of the Board's … Mohua flower, the State Government is in exercise of the powers under Section 89 of the Act made a set of rules called the Orissa

Kirpal Mohan Virmani Vs. B.D. Mishra

Court : Delhi

Subject : NarcoticsCriminal

Acts : Evidence Act, 1872 - Sections 25; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 53

Reported in : 1989(3)Crimes146; 37(1989)DLT362; 1989(16)DRJ257; 1989(20)ECC28

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 … (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 and which provided in terms that 'for … Sriniwas Nayak and another).(31) Chapter 5 of the Ndps Act provides procedure for investigating the offences under that Act. Section 41 provides for arrest and search, Section 42 and 43 provides for seizure and search. Section 67 provides for

Dishnet Wireless Ltd. Vs. State of Odisha and Others

Court : Orissa

Subject : Education

the Odisha Municipal Act, 1950 by repealing clause (kk) of subsection (1) of Section 131. By virtue of Section 41, such clause (kk), as described above to the Municipality Act, was repealed. Section 36 of the Act further … declared as a goods, it may be liable for additional duty on excise to be imposed in lieu of sales tax by different States. Further, … that the goods imported from outside the country are not contemplated for taxation under Section 3 of the Act. Section 3 of the Act may not be controlled by the above provision. It is contended that various clauses

M/S. Acc Ltd. Vs. State of Odisha and Others

Court : Orissa

Subject : Education

the Odisha Municipal Act, 1950 by repealing clause (kk) of subsection (1) of Section 131. By virtue of Section 41, such clause (kk), as described above to the Municipality Act, was repealed. Section 36 of the Act further … declared as a goods, it may be liable for additional duty on excise to be imposed in lieu of sales tax by different States. Further, … that the goods imported from outside the country are not contemplated for taxation under Section 3 of the Act. Section 3 of the Act may not be controlled by the above provision. It is contended that various clauses

Essar Steel Orissa Vs. State of Odisha and Others

Court : Orissa

Subject : Education

the Odisha Municipal Act, 1950 by repealing clause (kk) of subsection (1) of Section 131. By virtue of Section 41, such clause (kk), as described above to the Municipality Act, was repealed. Section 36 of the Act further … declared as a goods, it may be liable for additional duty on excise to be imposed in lieu of sales tax by different States. Further, … that the goods imported from outside the country are not contemplated for taxation under Section 3 of the Act. Section 3 of the Act may not be controlled by the above provision. It is contended that various clauses