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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 … . In the decision the word 'import' within the meaning of Ss. 51 and 53 of the Copyright Act fell for consideration. The said words … 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

K. Nageswar Rao Achari Vs. State of Orissa and anr.

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 457; Motor Vehicles Act - Sections 129A; Orissa Motor Vehicles Taxation Act - Sections 15 and 17

Reported in : 62(1986)CLT728; 1986(II)OLR500

said provision was not applicable for release of property seized under the provisions of the Bihar & Orissa Excise Act. In AIR 1966 S. C. 1746t Badaku Joti Svant v. State of Mysore, it was held that a … cannot be called a police officer who seized the vehicle while discharging his functions as such either Under Section 51 or under any other provision of the Code relating to seizure of property. It cannot, therefore, be said … the Motor Vehicles Act and Under Sections 15 and 17 of the Orissa Motor Vehicles (Taxation of Passengers) Act and produced the same before the

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

to new industries by Notification No. 32/99-CE dated 8th July 1999 issued under Section 5A of the Central Excise Act, 1944 (referred to hereafter as 'the Act'). The parties in the various proceedings which are being disposed of … in J.K. Cotton Spinning & Weaving Mills Ltd's case rejected the contention of the Union of India that Section 51 of 1982 Finance Act by which the amendments were made to Rules 9 and 49 overrode the provisions … are irrelevant(See K.C. Gajapati Narayan Deo & Ors. v. The State of Orissa (1954) 1 SCR 1,11; RS Joshi v. Ajit Mills Ltd. (1977) 4

S.M. Datta Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Labour and Industrial

Acts : Factories Act, 1948 - Sections 51, 54, 62, 63 and 92; Code of Criminal Procedure (CrPC) - Sections 482

Reported in : [2001(89)FLR462]; (2001)IILLJ235Guj

read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of … a complaint under Section 54(1)(a) read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of the two women who were performing the cabaret … 56 and 58 of the Act. Out of these provisions, the following would be relevant for the present purpose:'Section 51: Weekly hours-No adult workers shall be required or allowed to work in a factory for more than forty

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

Subject : Right to Information

it is one of the goods on which additional excise duty is leviable under the Additional Duties of Excise Act, 1957. This Court held that though sugar was a commodity on which no sales tax is leviable because … exceptions provided by the other Articles of Part XIII.” (Id. at p.859) 51 Justice Gajendragadkar did notice the need to draw a balance for preserving … context the decisions in S K Madar Saheb v. State of AP[101].; Bolani Ores Ltd v. State of Orissa[102].; G. K. Krishnan v. State of TN[103].; International Tourist Corpn. v. State of Haryana[104].; Malwa Bus Service (P) … boundaries. In discarding the expression “among the states” (which is used in Section 92 of the Australian Constitution) and “among several states” (which is used

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 law. The High Court dismissed the petition holding that under Entry 51, List II, in Sch. VTI of the Constitution, the State Legislature had … J. 1. The appellants-Kalyani Stores - deal in liquor at Rourkela, District of Sundergarh in the State of Orissa. The appellants held a licence as retail vendors for ' all types of foreign liquor' under the Bihar … manufacture, possession and sale of certain kinds of liquor and intoxicating drugs. Section 27 of the Act as amended by the Adaptation Order, 1950, Provides:

State Of Orissa Vs. M/s Utkal Distilleries Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

after distillation.20. Even the perusal of Section 27(1) read with Section 2(6) of the erstwhile Bihar and Orissa Excise Act, 1915, (hereinafter referred to as ‘the said Act’), which governed the 16 field at the relevant time, would … not be enlarged by the State legislature when in List II Entry 51 the words used are alcoholic liquors for human consump­ tion. Entry 84 … 1 NON­REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.5666­5668 OF2009STATE OF ORISSA & ORS. ...APPELLANT(S) VERSUS M/S UTKAL DISTILLERIES LTD. .... RESPONDENT(S) JUDGMENT B.R. GAVAI, J.1. The present appeals challenge

The Hingir-rampur Coal Co. Ltd. and ors. Vs. the State of Orissa and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 372; Orissa Mining Areas Development Fund Act, 1952 - Sections 4; Adaptation of Laws Order, 1950

Reported in : AIR1961SC459; [1961]2SCR537

and in substance a levy in the nature of a duty of excise on the coal produced at the first petitioner's Rampur colliery, and as … The imposition therefore was in that case held to be a fee. 51. These decisions clearly bring out the difference between a tax and a … J.1. This is a petition filed under Art. 32 of the Constitution in which the validity of the Orissa Mining Areas Development Fund Act, 1952 (XXVII of 1952), is challenged. The first petitioner is a public limited … be granted after the commencement of this Act otherwise than in accordance with the rules made under this Act. Section 5 empowers the Central Government to make rules by notification for regulating the grant of mining leases or

Raj Exports Vs. National Aluminium Co. Ltd.

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 9(4), 25, 25(1) and 74; Import Trade Control Act; Central Excise Act - Sections 57A; Foreign Trade (Development and Regulations) Act; Customs Tariff Act, 1975 - Sections 3; Imports and Exports (Control) Act, 1947; Imports (Control) Order, 1955; Central Excise Rules, 1944 - Rules 12(1), 13(1), 56A, 57A, 191A and 191B; Customs and Central Excise Duties Drawback Rules, 1971

Reported in : 1996(87)ELT349(Ori)

the policy under Import Trade Control Act and also under Duty Draw Back Rule under Custom and Central Excise Act would stand defeated. The contention of Custom as made out in the case is that even if one … of Hand Book Producer as per input/output norms in terms of para 51 of the EXIM Policy (Chapter VII Duty Exemption Scheme). This only input … judgment delivered by my learned brother. - LABOUR & SERVICES Pay Scale:[Tarun Chatterjee & R.M. Lodha,JJ] Fixation - Orissa Service Code (1939), Rule 74(b) Promotion - Government servant, by virtue of Rule 74(b), gets higher pay than … Custom authorities have placed on record the statutory provisions as envisaged under Section 25 of the Customs Act, 1962 regarding power to grant exemption from

Ashok Kumar Majhi and Another. Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act - Section 22, A 29(2)(a) Read With Rules 3, 4; Foreign Liquor Rules - Rule 3, I 3-A.

objection dated 11.11.2009 under Annexure-3 did not satisfy the requirement of Section 22 of the Bihar and Orissa Excise Act, 1915 since the notice failed to specify the "loca1ity" and the "loca1 area" within i which the excise … to the present case, since an amendment was made) on 29.03.2005 to li the Orissa Excise (Exclusive Privilege) Foreign Liquor Rules, 1989, introducing Rule3Pi thereof. … the social workers and villagers of village Boden in the A District of Nuapada in the State of Orissa have prayed for quashing of i ' Notice No.248 dated 10.7.2010 issued by the Collector & Districtpetition and