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Dr. Sharda Prasad Sinha Vs. State of Bihar

Court : Supreme Court of India

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 482

Reported in : AIR1977SC1754; 1977CriLJ1146; (1977)1SCC505; [1977]2SCR357

January, 1976 charging him with having committed offences under Section 54(1)(a) and Section 57(c) of the Bihar and Orissa Excise Act 1915. The allegations on the basis of which the complaint was filed are material and we … 1976 charging him with having committed offences under Section 54(1)(a) and Section 57(c) of the Bihar and Orissa Excise Act 1915. The allegations on the basis of which the complaint was filed are material and we may set

Ganga Jali Devi Vs. the State of Bihar

Court : Patna

Subject : Criminal

Acts : Narcotic Drugs Psychotropic Substances Act - Sections 8, 20 and 54; Bihar and Orissa Excise Act - Sections 47; Code of Criminal Procedure (CrPC) - Sections 313

wife were convicted under Section 47(a) and 47(f) of the Bihar & Orissa Excise Act for recovery of Excisable articles from the house. A Bench … Telin (Supra), the husband and wife were convicted under Section 47(a) and 47(f) of the Bihar & Orissa Excise Act for recovery of Excisable articles from the house. A Bench of this Court held that while being a … A.P.P. submitted that as the contraband article was recovered from the house of the appellant, a presumption under Section 54 of the Act would arise that she has committed the offence under Section 20 of the N.D.P S.

Motilal Chunnilal Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 185; Rajasthan Excise Act, 1950 - Sections 34, 42E, 54 and 58; Rajasthan Excise Rules, 1956 - Rules 57, 67 and 93

Reported in : 1987(2)WLN126

other hand, learned counsel for the Revenue submitted that entering into a partnership with strangers is prohibited as Section 54 of the Rajasthan Excise Act provides penalty for contravention of the provisions of the licence granted under the … nature that, if permitted, it would defeat the public policy as contained in the provisions of the Rajasthan Excise Act, 1950 ? 2, If the answer to the above is in the affirmative, whether the Tribunal was justified … Durgaiya : [1983]143ITR315(MP) .20. The same view was also taken by the Orissa High Court in Mohapatra Bhandar v. CIT : [1965]58ITR671(Orissa) and it was

Ujjal Maitra and ors. Vs. Kanchan Maitra

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 202, 204 and 482

Reported in : 1998CriLJ1002; 1997(II)OLR415

was that in violation of provision of law in Sections 54 (a) and 57(c) of the Bihar and Orissa Excise Act, 1915 and without having requisite permission or authority from the competent authority the accused had organised … that in violation of provision of law in Sections 54 (a) and 57(c) of the Bihar and Orissa Excise Act, 1915 and without having requisite permission or authority from the competent authority the accused had organised Cabaret dance … ORDERP.K. Tripathy, J. 1. Heard.2. This is a proceeding under Section 482 of the Code of Criminal Procedure, 1973 (for short, 'Cr.P.C.') filed

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

However, the duty levied under the ADE Act is over and above the duty levied under the Central Excise Act and to distinguish it from duties levied under the Central Excise Act popularly, known as additional duties of … described in column (3) of the First Schedule of the ADE Act. 54 For the above reasons, therefore, Mrs. Jeejeebhoy would submit that the writ … 367 (Mad.) (11) K.C. Gajapati Narayan Deo and Ors. v. State of Orissa 1954 SCR 1. (12) P. Vajravelu Mudaliar v. Spl. Deputy Collector for … can and ought to be considered by the Appellate Forum under the MVAT Act. (p) Under the ADE Act section 4 provides for distribution of additional duties among States in accordance with the provision of the Second Schedule.

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

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 … 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 … of the petitioner was remanded to Jajpur Sub-Jail on 30.09.2006 by the S.D.J.M., Jajpur. It is submitted that Section 54 of Cr.P.C. provides due opportunity to the accused to state before the learned Magistrate regarding his ill-treatment if

Baidyanath Panigrahi Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 20 and 42

Reported in : 1995(II)OLR54

a prosecution report was submitted under Section 47(a) of the Bihar and Orissa Excise Act on the impression that Ganja was covered under that Act. … seized sample was Ganja. Initially, a prosecution report was submitted under Section 47(a) of the Bihar and Orissa Excise Act on the impression that Ganja was covered under that Act. But subsequently it was corrected, and a prosecution … therefore, incumbent on the prosecution to show safe custody of the seized article.16. By drawing a presumption under Section 54 of the Act, it seems, the trial Court did not consider the fact that the independent witnesses PWs

Ram Dayal Vs. Central Narcotic Bureau

Court : Madhya Pradesh

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 9, 18, 36, 36A, 36A(1), 36A(3), 37, 37(1), 50, 52 and 76; Code of Criminal Procedure (CrPC) , 1974 - Sections 167(2) and 439; Narcotic Drugs and Psychotropic Substances Rules, 1985 - Rules 2 and 22

Reported in : 1992(0)MPLJ834

1979 SC 711 when the Apex Court found it necessary to set aside appellant's conviction made under Mysore Excise Act. From the car driven by the appellant 48 bottles of contraband liquor was recovered. The search and arrest … the appellant 48 bottles of contraband liquor was recovered. The search and arrest were without warrant. According to Section 54 of the said Act, that could be done only 'after recording the grounds of his belief' by the … Crimes 353. while two other decisions cited by learned Single' Judges of Orissa and Karnataka High Courts respectively, in Sanatan Singh, 1992 Cri. L.J. 352 … Procedure are made applicable mutatis mutandis 'to all warrants issued and arrest, searches and seizures made under the Act'. Section 52(1) requires the officer arresting any person under Sections 41, 42, 43 and. 44, 'to inform him of

A.J. Joy and Etc. Vs. the Govt. of Tamil Nadu and Others Etc.

Court : Chennai

Subject : Commercial

Acts : Constitution of India - Articles 14, 19, 47 and 226; Tamil Nadu Prohibition Act, 1937 - Sections 54 and 55; Tamil Nadu Liquor (Retail Vending in Bar) Rules, 1992 - Rule 3; Tamil Nadu General Clauses Act, 1891 - Sections 4 and 8; Evidence Act, 1872 - Sections 115; Tamil Nadu Liquor (Licence and Permit) Rules, 1981; Tamil Nadu Liquor (Retail Vending) Rules, 1989 - Rules 4 and 13; General Clauses Act - Sections 6; Bihar and Orissa Excise Act; Bombay City Land Revenue Act - Sections 8

Reported in : AIR1993Mad282

no provision in the Rules to renew the licences for the year 1992-93, the Commissioner of Prohibition and Excise sought clarification as to whether fresh auction should be conducted for all the liquor retail vending shops whose … remained unchanged and proved itself to be vacillating. In August 1971, the operation of the Tamil Nadu Prohibition Act of 1937 (hereinafter referred to as 'the Act'), was temporarily suspended. Prohibition was re-introduced in August 1973 by … was made into Act 42 of 1992with effect from 12-5-1992 by which Section 23(b) of the Act was substituted. 5. On 26-5-1992, the Government issued

Ajit Kumar Routray Vs. State of Orissa and ors.

Court : Orissa

Subject : Land Acquisition

to as “Excise Policy”.) and subsequent order No.2158/Ex. dated 05.04.2013 (for short, “Order”.) issued by the Government of Odisha in Excise Department prescribing the procedure to be followed in conducting “e-auction”. to settle the IMFL OFF Shops … ground that such Excise Policy and order are without jurisdiction, contrary to the provisions of Bihar and Orissa Excise Act, 1915 (in short ‘the Act”.) and the Orissa Excise Rules, 1965 (in short “the Rules”.), arbitrary, irrational, discriminatory, … Board of Revenue, Orissa, does No.envisage that the highest bid on every 54 occasion must be accepted. On the other hand, the State seeks to … a clear case of discrimination; ‘e-auction’ process is beyond the scope of Section 29(2) of the Act since Section 29(2) does No.empower the State authorities