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State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1) and 19(6); Bihar and Orissa Excise Act, 1915 - Sections 2(9), 22, 29, 29(1) and 29(2); Indian Councils Act, 1892 - Sections 5; Orissa Excise Rules, 1965; Bihar and Orissa Excise (Amendment) Act, 1970

Reported in : AIR1972SC1816; 38(1972)CLT481(SC); (1972)2SCC36; [1972]3SCR784

country liquor. In pursuance of the order made by the State of Orissa, the Excise Commissioner notified on January 8, 1971 that the exclusive privilege … law as well as the orders passed by the Government under Section 29 of the Bihar and Orissa Excise Act, 1915 (as amended upto October 6, 1970) (to be hereinafter referred to as the Act). The preamble to … certain kinds of liquor and intoxicating drugs;And whereas the previous sanction of the Governor-General has been obtained, under Section 5 of the Indian Councils Act, 1892, to the passing of this Act;It is hereby enacted as follows:5. Section

Abdul Rashid Vs. State of Bihar

Court : Supreme Court of India

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 8; Bihar and Orrisa Excise Act, 1915 - Sections 78; Evidence Act, 1872 - Sections 25

Reported in : AIR2001SC2422; 2001(2)ALD(Cri)164; 2001(1)ALT(Cri)373; 2001(49)BLJR2368; 2001CriLJ3290; JT2001(3)SC183; RLW2001(2)SC350; 2001(3)SCALE546; (2001)9SCC578

the alleged confessional statement made by him to the Superintendent of Excise under the provisions of Bihar and Orissa Excise Act as well as the co-accused statement stating therein that he was merely a carrier and the … alleged confessional statement made by him to the Superintendent of Excise under the provisions of Bihar and Orissa Excise Act as well as the co-accused statement stating therein that he was merely a carrier and the offending article … that in view of the positive provisions contained in Sub-section (3) of Section 78 and the powers which an Excise Officer exercises under the provisions … the Judgment of this Court in Badaku Joti was a judgment of 5-learned Judges. The later judgment of the 5-Judge Bench never disapproved the law

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 … is necessary at the stage to notice some of the relevant provisions of the Act. Sub-section (1) of Section 5 of the Act provides that the Board of Revenue may by Notification declare with respect either to the

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 … of liquor and intoxicating drugs; And whereas the previous sanction of the Governor General has been obtained, under section 5 of the Indian Councils Act, 1892, to the passing of this Act; It is hereby enacted as follows: … deal in liquor at Rourkela, District of Sundergarh in the State of Orissa. The appellants held a licence as retail vendors for ' all types

Rajat Kumar Pattnayak Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 5 and 457; Bihar and Orissa Excise Act, 1915 - Sections 47, 55, 67 and 68; Constitution of India - Articles 226 and 227

Reported in : 95(2003)CLT307; 2003(I)OLR187

in the offences under Section 47 (a)/ 55 of the Bihar and Orissa Excise Act. In connection with the said offences, Aska P.S. Case No. … allegation that it was involved in the offences under Section 47 (a)/ 55 of the Bihar and Orissa Excise Act. In connection with the said offences, Aska P.S. Case No. 26 of 2002 was registered (G, R. Case … being in force regulating the manner or place investigating, inquiring into, trying or otherwise dealing with such offences.5. Section 5 of the of Criminal Procedure, 1973 quoted above would further show that nothing contained in the Code of

Lakhanlal and ors. Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 7(1), 22, 22(1), 22(2) and 29

Reported in : AIR1977SC722; (1976)4SCC660; [1977]1SCR811

because that was not permissible under any other provision of the Act. This argument is also futile because Section 5 of the Bihar and Orissa Excise (Second Orissa Amendment) Act, 1971 (Act 10 of 1971) has substituted a … held that it was a tax which was not contemplated by Section 38 of the Bihar and Orissa Excise Act, 1915, hereinafter referred to as the Act, and that Rule 103(1) of the Board's Excise Rules in regard … appeals by certificate or special leave are directed against judgments of the Orissa High Court dated May 15, 1970, February 3, 1971, April 16, 1971,

Tunilata Mallick Vs. State of Orissa and Others

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act - Section 47(a); Constitution of India - Article 21

the husband of the petitioner was booked in an Excise case under Section 47(a) of the Bihar and Orissa Excise Act vide Dharmasala Excise P.R. No.40/06-07 dated 30.09.2006. The seizure was made in presence of the independent … husband of the petitioner was booked in an Excise case under Section 47(a) of the Bihar and Orissa Excise Act vide Dharmasala Excise P.R. No.40/06-07 dated 30.09.2006. The seizure was made in presence of the independent witnesses. Memo … at 11.30 A.M. the Sub-Inspector of Police, Dharmasala, Mr. Sankarsan Nayak seized 5 litres of ID liquor from the husband of the petitioner. Accordingly, the

Commissioner of Income-tax Vs. Kondra Durgaiya

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : General Conditions of Licence Rules - Rule 6; Madhya Pradesh Excise Act, 1915; Bihar and Orissa Excise Act - Sections 23

Reported in : (1981)21CTR(MP)164; [1983]143ITR315(MP)

the partnership in Orissa must be judged by the law in force there, i.e., the Bihar and Orissa Excise Act. Section 23 of the Act, which is relevant to this question, reads as under: '23. (1) A grantee of … the principle applied in CIT v. PagodaHotel and Restaurant : [1974]93ITR271(MP) : 5. Before concluding, we may state that the consistent view of this court … the case, registration could be given to the business carried on in partnership in the area of the Orissa State while the head office of the assessee is situated in Madhya Pradesh ?'2. The facts briefly stated

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 section is primarily to the offence specified in Section 52-A of the Act, which was also introduced by way of amendment into

R.B. Agarwal and Co. (P) Ltd. Vs. State of Orissa and ors.

Court : Orissa

Subject : Sales Tax/VAT

Reported in : 107(2009)CLT545

of India to foreign buyers who had placed orders upon the RBA as merchant exporters. As under Central Excise Act and Rules framed thereunder, for the limited purpose, packing, fumigation and testing amount to manufacture, RBA after exporting … Act, 1956 having its place of business at IDCO Plot No. 180/184, Sector-B, Industrial Estate, Kalunga, Dist: Sundergarh, Orissa. It carries on business in manufacturing of cast-iron casting like manhole covers, sanitary fittings etc. During the relevant … its suo motu power of revision and consequently the notice issued under Section 16(2) is not sustainable in law.2. Bereft of unnecessary details, the facts … wherein the Petitioner's claim for deduction on account of export under Section 5(3) of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the