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Basudev Pradhan Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47 and 48; Evidence Act, 1872 - Sections 45

Reported in : 2000CriLJ2553

to reject it. In the face of such statement of the Excise official read with the provision of Section 48 of the Act which allows raising of presumption which the person in possession must repel, no fault can … of six months r.i. imposed under Section 47(a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as the Act').2. On 25-9-1995 the … of his conviction and sentence of six months r.i. imposed under Section 47(a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as the Act').2. On 25-9-1995 the Sub-Inspector of Excise (PW-2) and the Excise Constable

Urmila Sahoo Vs. State of Orissa

Court : Orissa

Subject : CriminalExcise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47

Reported in : 76(1993)CLT581; 1993(I)OLR225

the petitioner Under Sections 47 (a) and (f) of the Bihar and Orissa Excise Act and the sentence to undergo S.I. for six months on … revision assails the conviction of the petitioner Under Sections 47 (a) and (f) of the Bihar and Orissa Excise Act and the sentence to undergo S.I. for six months on each count and to pay a fine of … of the articles would not be exclusive possession as is required to be established for the purpose of Section 48 and Section 47 of the Act. When contraband articles are found in a house in possession of co-owners

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

be a police officer. Then, the PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao, J.in Barkat Ram28 is also relied upon. … to two investigations being conducted, one by a police officer and the other by the authorities specified under Section 48. An additional point has been raised that the difference between a complaint under the PMLA and a chargesheet … 1878 Act, inserted by Section 12 of the Sea Customs (Amendment) Act, 1955; Section 108 of the 1962 Act; Section 14 of the Central Excises and Salt Act, 1944118 and Section 40 of the FERA. Learned counsel further

Government of Andhra Pradesh and anr. Vs. Corporation Bank

Court : Supreme Court of India

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 2, 2(1) and 5; Indian Sale of Goods Act, 1930; Indian Railways Act, 1890; Motor Vehicles Act, 1988; Customs Act, 1962; Reserve Bank of India Act, 1934; Declaratory Act; Consolidating Act; Customs and Excise Act; Income Tax Act; Companies Act; Bihar and Orissa Co-operative Societies Act, 1935 - Sections 48(1); Medicinal and Toilet Preparations (Excise Duties) Act, 1955; Finance Act, 1962; Andhra Pradesh General Sales Tax (Amendment) Act, 1996

Reported in : JT2007(5)SC407; 2007(5)SCALE210; (2007)9SCC55; (2007)6VST755(SC); 2007AIRSCW2400

consolidate in one Act the provisions contained in a number of statutes, as for example the Customs and Excise Act, Income-tax Act, Companies Act etc.8. In construing a statutory provision, the first and foremost rule of construction is … Ors. : [1967]1SCR848 , this Court was called upon to consider Explanation to Section 48(1) of Bihar and Orissa Co-operative Societies Act, 1935. This Court observed that the Court should not go only by the label. The

The State Vs. Gunchu Majhi

Court : Orissa

Subject : Criminal

Reported in : 1989CriLJ1838

in respect of his prosecution under Section 47(b) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act') is the subject … J.1. Acquittal of the respondent in respect of his prosecution under Section 47(b) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act') is the subject matter of this appeal by the State under … irresistible conclusion would be that the hemp, plants were in possession of the respondent. Accordingly, the presumption under Section 48 of the Act is attracted that the respondent is guilty of the offence under Section 47(b) of the

State Of U.p. . Vs. M/s. Lalta Prasad Vaish And Sons

Court : Supreme Court of India

Subject : Land Acquisition

securing equitable distribution and availability at fair prices. ii. The judgment in Synthetics (7J) 6. The United Provinces Excise Act 191013 was enacted to “consolidate and amend the law in force in the United Provinces relating to the … distribution of legislative power ............................ 45 ii. Scheme of legislative entries ................................................................. 48 iii. The field covered by Entry 52 of List I and Entry … seems to us that the observations made by this Court in Hingir-Rampur Coal Co. Ltd. v. State of Orissa [AIR1961SC459: (1961) 2 SCR537 , State of Orissa v. M.A. Tulloch and Co. [AIR1964SC1284: (1964) 4 SCR461 , … of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III .................................... 119 F.

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

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 … fee is assessed at Rs. 100/- (one hundred rupees).O. J. C. No. 48/53. 7. This petition is also on similar facts and involves the same

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 … officers.'(3) Soni Vallabhadas Liladhar v. Asst. Collector of Customs AIR 1965 SC 481 (decided by Gaiendrakadkar. A. K. Sar-kar, K. N. Wanchoo, K. C. Das

M. Periaswamy Vs. the District Collector and ors.

Court : Chennai

Subject : Commercial

Reported in : (1998)3MLJ210

the Government of Orissa in exercise of the power conferred under Section 29(2) of the Bihar and Orissa Excise Act, 1915 and Clause (6) of this order provided that no sale shall be deemed to be final unless … the petitioner relating to the grant of the stone quarry in S.F.No. 48, in M. Puthur Village, Musiri Taluk as notified in Serial No. 23 … India : (1979)IILLJ217SC which reads as follows:There was also one other decision of this Court in State of Orissa v. Harinarayan Jaiswal : [1972]3SCR784 , which was strongly relied upon on behalf of the respondents. There the