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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

on the ground that the same 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 of the Bihar Excise Act, 1915 … 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 … some of the Rules which are relevant namely Rules 44, 45 and 46 which are as follows :-'44. Licences for the wholesale or retail vend

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

framed 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 … 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 … is also contended that the petitioner filed C. W. J. C. No. 4607/2002 which was disposed of by this Court on 15-4-2002 with the observation

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

then was) Mudholkar. JJ.. Raghubar Dayal J. dissenting) that Inspector and Sub-Inspector of Excise under the Bihar and Orissa Excise Act, 1915 were 'police officers.'(3) Soni Vallabhadas Liladhar v. Asst. Collector of Customs AIR 1965 SC 481 … Macleod, O J. and Crump, J, held in the case of a prosecution under the Bombay Salt and Excise Act, an Excise Officer was not a police officer within the meaning of Section 25 of the Indian Evidence … that the same point was considered in Ah Foong v. Emperor ILR 46 Cal 411 : AIR 1919 Cal 696 and relied on that judgment,

Sri Vishnu Merchants Vs. Mandal Revenue Officer and ors.

Court : Andhra Pradesh

Subject : Civil

Acts : Foreign Trade (Development and Regulation) Act, 1992 - Sections 11(2), 11(4) and 14; Andhra Pradesh Revenue Recovery Act, 1864 - Sections 25; Revenue Recovery Act, 1890 - Sections 3, 5 and 46(2); Income Tax Act; Bihar and Orissa Excise Act

Reported in : 2006(2)ALD457; 2006(2)ALT329; [2006]71SCL357(AP)

petition was dismissed. The question before the Supreme Court was whether the excise dues under Bihar and Orissa Excise Act could be recovered as arrears of land revenue under the Revenue Recovery Act, 1890. The Supreme Court considered … judgment of the Supreme Court reported in Siroman Singh v. State of Orissa 1993 Supp. (3) SCC 562. Since there is a direct judgment of … which is made more clear by the provisions of Section 3 of the Revenue Recovery Act, 1890 (Central Act). Section 3 is reproduced below,SECTION 3. Recovery of public demands by enforcement of process in other districts than those … revenue. In para 17 the Supreme Court held,As already stated under Section 46(2), the Collector, on receipt of the certificate from the Income Tax Officer,

Amol Alias Amolkumar Gajanan Naik Vs. Director of Municipal Administra ...

Court : Mumbai

Subject : Election

Acts : Goa, Daman and Diu Municipalities Act, 1968 - Sections 46(1), 46(3) and 46(4)

Reported in : 1987(3)BomCR721

G.D. Kamat, J.1. This petition bring to the fore section 46(c) of the Goa, Damn and Diu Municipalities Act, 1968 for short 'the Act'. That section reads :---'46. Disqualification … and duty.This will be an appropriate occasion to refer to a decision of Sakhawant Ali v. State of Orissa, reported in : [1955]1SCR1004 . This was a case where a legal practitioner filed his nomination paper to … to duty under Item 14-F of the First Schedule to the Central Excises and Salt Act, 1944. The question was as to how certain products

Orissa Cement Ltd. Vs. Collector of Central Excise

Court : Orissa

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 11B, 11B(2) and 46; Indian Electricity Act; Punjab Agricultural Produce Markets Act - Sections 23A; Orissa Sales Tax Act - Sections 14A; Customs Act; Contract Act - Sections 72; Constitution of India - Articles 32 and 226; Central Excise Rules, 1944 - Rule 173C

Reported in : 73(1992)CLT153; 1992(38)ECC148; 1995(75)ELT486(Ori)

submitted the price list for approval of the Assistant Collector of Central Excise, Rourkela, as required under Rule 173C of the Central Excise Rules, 1944 … to get supply of electric energy from the Electricity Board. When notification was issued by the Board under Section 46 of the Act and tariff payable by the City Board was fixed, the licensee-City Board challenged the said … the present case.The other decision in the case of The Orient Paper Mills Ltd. v. The State of Orissa and Ors., (1962) 1 S.C.R. 549, deals with the validity of the amended provision of Section 14A of

Chandrayya and ors. Vs. Member, Excise, Board of Revenue and anr.

Court : Orissa

Subject : Commercial

Acts : Bihar and Orissa Excise Act, 1915 - Sections 34 and 35; Constitution of India - Article 226

Reported in : AIR1954Ori74; 19(1953)CLT501

We will next refer to Rule 109, Clause (a) appearing at p. 140 of Vol. I of the Orissa Excise Manual --- the Eules having been framed by the Board of Revenue under Section 90, Bihar and … Manual --- the Eules having been framed by the Board of Revenue under Section 90, Bihar and Orissa Excise Act, 2 of 1315. The Rule runs thus :'109 (a) The fees for licenses for the retail vend of … Mohapatra, J.(O. J. C. 46/53) 1. This is a petition under Art. 226 of the Constitution of

N.K. Doongaji and Co. Vs. the State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Madhya Pradesh Excise Act, 1915 - Sections 8 to 17, 18, 25, 27 and 28; Madhya Pradesh Excise (Amendment and Validation) Act, 1964; Constitution of India - Articles 19(1), 19(6), 47 and 265

Reported in : AIR1975MP1; 1974MPLJ699

J. and I will not repeat the same. I will straightway come to the relevant provisions of the Excise Act. Section 2 of the Act contains certain definitions. 'Intoxicant' is defined by Section 2 (11-A) to mean any liquor … tax and a fee was again considered by their Lordships in Shri Jagannath Ramanuj Das v. State of Orissa, AIR 1954 SC 400. The following observations made by their Lordships in paragraph 9 are pertinent:'As has been

Siroman Singh Vs. State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 93(1); Revenue Recovery Act, 1890 - Sections 3; Bihar and Orissa Excise (Amendment) Act, 1980 - Sections 2; Bihar and Orissa Excise (Amendment) Act, 1980 - Sections 2

Reported in : I(1993)BC476(SC); 78(1994)CLT464(SC); JT1993(3)SC585; 1993(2)SCALE94; 1993Supp(3)SCC562

in this appeal is whether the excise dues under the Bihar and Orissa Excise Act, 1915 (the Act) can be recovered as arrears of land … J.1. The question for consideration in this appeal is whether the excise dues under the Bihar and Orissa Excise Act, 1915 (the Act) can be recovered as arrears of land revenue under the Revenue Recovery Act, 1819 (the … may accrue when a grant has been taken under management by the Collector or transferred by him under Section 46, and(c) all amounts due to the State Government by any person on account of any contract relating to

Pukhraj Pannalal Shah and ors. Vs. K.K. Ganguly and anr.

Court : Mumbai

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 5(2), 162 and 439; Criminal Law; Evidence Act, 1872 - Sections 25; Customs Act, 1962 - Sections 104(3) and 108; Constitution of India - Article 20(3)

Reported in : AIR1968Bom433; (1968)70BOMLR231; 1968CriLJ1617

of Bihar, : 1964CriLJ705 . That case arose under the Bihar and Orissa Excise Act, 1915, where it is strenuously argued, the earlier view has … in Raja Ram v. State of Bihar, : 1964CriLJ705 . That case arose under the Bihar and Orissa Excise Act, 1915, where it is strenuously argued, the earlier view has been modified. In this case the statement was … as was done in Radha Kishun Marwari, v. Emperor, ILR 12 Pat 46= : AIR1932Pat293 , or liberally as was done in Nanoo Sheikh Ahmed … Customs limits.14. Section 102 of the Act of 1962 is somewhat similar to S. 170 of the old Act. Section 170 of the old Act provided that if the person about to be searched required the officer, the