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Indian Mica Micanite Industries Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 49 and 90; Government of India Act, 1935 - Sections 143(2); Madras Religious Endowments Act, 1951 - Sections 76(1); Calcutta Municipal Act, 1951 - Sections 527(43) and 548 (2); Factories Act, 1948; Board's Rules - Rules 9, 63 to 68 and 111

Reported in : AIR1971SC1182; 1973(0)BLJR502; 37(1971)CLT539(SC); (1971)2SCC236; [1971]SuppSCR319

risk that any person may attempt to render denatured spirit fit for human consumption which is punishable under Section 49 of the Excise Act.Besides the above rules of the Board certain instructions have been issued in paragraph 187 … 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite … certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule is ultra

Krushna Chandra Behera Vs. State

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1975 - Sections 47, 49, 55, 56 and 74

Reported in : 58(1984)CLT201; 1984(II)OLR698

is vitiated for non-compliance with the provisions of Section 74 of the Orissa Excise Act ; and(b) The appreciation of the evidence of the Courts … contentions, namely--(a) The entire proceeding is vitiated for non-compliance with the provisions of Section 74 of the Orissa Excise Act ; and(b) The appreciation of the evidence of the Courts below is palpable erroneous and unreasonable and hence … State Government ) may, by notification, prescribe, has reason to believe that an offence punishable under Section 47, Section 49, Section 55, or Section 56 has been, is being, or is likely to be, committed or abated, and

Praveen Corporation Vs. Commissioner of Commercial Taxes and Another

Court : Karnataka

Subject : Sales Tax

Reported in : [1997]107STC290(Kar)

as crystallised sugar made by repeated boiling and slow evaporation. 13. In Una Subba Rao v. State of Orissa [1986] 61 STC 49, a Bench of the Orissa High Court was pleased to observe that, 'it is … under this entry will vary depending upon the scope of item relating to sugar in Additional Duties of Excise Act. The Karnataka Sales Tax Act has brought in the definition of Additional Duties of Excise Act by way … did not challenge this order by filing statutory appeal as provided under section 20 of the Act, though that is the normal remedy available to

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 … Province v. Atiqa Begum, (1940) FCR110 Constitution of India, Article 13 Page 49 of 123 PART E d. ‘Subject to’ law made by Parliament or … 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.

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

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 … 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 … the Code of Criminal Procedure, 1898 (5 of 1898), and (b) as regards offences punishable under Section 47, Section 49, Section 55 or Section 56 of this Act any of the powers conferred upon Police Officers in respect

Anabeshahi Wine and Distilleries Private Ltd. Vs. the Government of An ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Andhra Pradesh Excise Act, 1968 - Sections 28(2); Andhra Pradesh Distillery Rules, 1970 - Rule 15; Constitution of India

Reported in : AIR1972AP379

risk that any person may attempt to render denatured spirit fit for human consumption which is punishable under Section 49 of the Excise Act, 'Besides the above rulers of the Board certain instructions have been issued in paragraphs … of Andhra Pradesh in exercise of the powers conferred on it by Section 72 of the Andhra Pradesh Excise Act, 1968 (hereinafter called 'the Act'), the petitioner, Anabeshahi Wine & Distilleries Private Ltd., Hyderabad, has been carrying on … levy as a fee.(See Hingir Rampur Coal co., Ltd. v. State of Orissa, AIR 1961 459 (at page 466).24. In the corporation of Calcutta v.

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 … not illegally converted into potable liquor especially when such an activity itself would invoke the penalty provisions of Section 49 of the Act. Consequently with a view to subserving the public purpose and with a view to seeing

AMi Pigments Pvt. Ltd., thr' Its Director, R.R. Patel and Ors. Vs. Sta ...

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act, 1969 - Sections 2(16), 3A, 5, 5C, 15B, 21, 27, 46, 49(2), 50, 56, 62 and 86; Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B and 5B(1); Gujarat Sales Tax Act, 1913; Central Sales Tax Act, 1956 - Sections 8(1), 8(3) and 8(5); Karnataka Sales Tax Act, 1957 - Sections 8A; Gujarat Value Added Tax Act, 2003 - Sections 2(19); Gujarat Sales Tax Rules, 1969; Gujarat Sales Tax Rules, 1970 - Rule 42, 42A and 42E; Central Sales Tax (Regulation & Turnover) Rules, 1957 - Rule 13; United Provinces Service of Engineers (Building and Roads Branch) Class-II Rules, 1936; Constitution of India - Articles 32 and 226

Reported in : (2009)22VST569(Guj)

v. Sales Tax Officer (1965) 16 STC 563 and Collector of Central Excise v. Ballarpur Industries Limited (1990) 77 STC 282 . According to the … 435; (21) Pine Chemicals Ltd. and Ors. v. Assessing Authority and Ors. : 1993(67)ELT25(SC) ; (22) State of Orissa and Ors. v. Mangalam Timber Products Ltd. : AIR2004SC297 ; (23) State of Punjab v. Nestle India Ltd. … incentive scheme sponsored by the State Government nor they are claiming benefits of any exemption notification issued under Section 49(2) of the Act, but they are relying upon the language of the Gujarat Sales Tax Act, 1969 ('the

Ranchi Power Distribution Company Limited and Anr Vs. Jharkhand Bijli ...

Court : Jharkhand

Subject : Land Acquisition

Ltd. and the decisions of this Court in Har Shankar v. Dy. Excise & Taxation Commr., Radhakrishna Agarwal v. State of Bihar, Ramlal & Sons … extraordinary jurisdiction that the relief asked for must be one to enforce a legal right. In State of Orissa v. Madan Gopal. 1952 S C R28: (AIR1952S C12 this Court has ruled that the existence of the … to do so by a licence issued under Section 14 or is examined under Section 13 of the Act. Section 14 of the Act deals with grant of licence and which reads thus:14. Grant of licence - The

Commissioner of Income Tax, Kerala Vs. Tara Agencies

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B(1A), 35(1)(B) and 801B; Finance Act, 1978 - Sections 2(7), 32A, 35B(1A), 35B(2), 80MM and 80MM(2); Marine Products Export Development Authority Act, 1972 - Sections 3(1); State Financial Corporation Act, 1951 - Sections 2(C); Bombay Sales Tax Act, 1953 - Sections 7 and 8; Kerala General Sales Tax Act, 1963 - Sections 5A(1); Central Sales Tax Act, 1956 - Sections 8(3); Central Sales Tax Rules - Rule 13; Central Excise Act, 1944 - Sections 2

Reported in : (2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429

in the Income Tax Act, 1961.12. The term manufacture has been defined in Section 2(f) of the Central Excise Act, 1944. Parts (i) and (ii) of Section 2(f) read as under: 2(f). 'Manufacture' includes any process-(i) incidental or … Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. COCO Fibres : (1992)ILLJ340SC , Commissioner of Sales Tax, Orissa and Anr. v. Jagannath Cotton Company and Anr. : (1995)5SCC527 , Ashirwad Ispat Udyog and Ors. v. State