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Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(9), 5, 8, 16, 17, 20, 20(1), 20(2), 24, 24(4), 26, 27, 27(2), 34, 34(1), 35(2), 36, 43, 56, 58, 59, 60 and 60(1); Bombay Prohibition Act, 1949; Cochin Abkari Act; Bombay Lotteries and Prize Competition Control and Tax Act, 1948; Punjab Liquor Licence Rules, 1956 - Rules 1, 11, 12, 23, 24, 27A, 28, 30, 31, 35, 36, 36 (23-A), 59 and 103(1); Punjab Liquor Licence (First Amendment) Rules, 1968 - Rule 27-A; Prohibition and Excise Laws; Federal law; Constitution of India - Articles 14, 19, 19(1), 19(6), 47, 132(1), 133(1), 226, 298 and 301; Ajmer Excise Regulation - Regulation 1915; Bombay Abkari Act, 1878; Bengal Excise Act, 1909; Madras Abkari Act, 1886; Eastern Bensal and Assam Excise Act, 1910; Bihar and Orissa Excise Act, 1915 - Sections 2

Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254; MANU/SC/0321/1975

Province, the Eastern Bensal and Assam Excise Act 1910; the Bihar and Orissa Excise Act 1915; the Cochin Abkari Act as amended by the Kerala … sale of country spirit, foreign liquor, Beer, etc. shall be granted subject to the provisions of the Punjab Excise Act, 1 of 1914, (hereinafter called 'the Act') and the rules framed thereunder. By Condition 14(1), licences for retail … Section 58 the State Government may make rules for the purpose of carrying out the provisions of this Act. Section 59 empowers the Financial Commissioner by Clause (a) to regulate the manufacture, supply, storage or sale of any

Balkishan A. Devidayal Vs. State of Maharashtra

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 8(1), 9(3), 9(4), 14, 160, 161, 193 and 228; Code of Criminal Procedure (CrPC) - Sections 2, 3, 4, 4(2), 5, 6, 7, 8, 8(1), 9, 9(3), 10, 11, 12, 13, 14, 18, 19, 19B, 21, 22, 23, 25, 77, 78(3), 154, 155(2), 156, 160, 162, 162(1), 173, 173(1), 173(4), 190, 190(1) and 251-A; Code of Civil Procedure (CPC), 1908 - Sections 132 and 133; Evidence Act - Sections 3, 8, 8(1), 8(2), 9, 9(3), 9(4), 21, 24, 25, 26, 27, 32, 77(2), 78(3), 145, 162, 162(1) and 165

Reported in : AIR1981SC379; (1980)82BOMLR471; 1980CriLJ1424; (1980)4SCC600; [1981]1SCR175

Bench. There, the question was, whether an Excise Officer exercising the power of investigation under the Bihar and Orissa Excise Act, 1915, is a 'police officer' within the meaning of Section 25, Evidence Act. Mudholkar, J. speaking … There, the question was, whether an Excise Officer exercising the power of investigation under the Bihar and Orissa Excise Act, 1915, is a 'police officer' within the meaning of Section 25, Evidence Act. Mudholkar, J. speaking for himself

P.N. Kaushal and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1) and (6) and 47; Punjab Excise Act, 1914 - Sections 58 and 59; Punjab Excise Act and Liquor Licence (Second Amendment) Rules - Rule 37

Reported in : AIR1978SC1457; (1978)3SCC558; [1979]1SCR122

Province, the Eastern Bengal and Assam Excise Act 1910; the Bihar and Orissa Excise Act 1915; the Cochin Abkari Act as amended by the Kerala … in the private sector, puts in issue the constitutionality of Section 59(f)(v) and Rule 37 of the Punjab Excise Act and Liquor Licence (Second Amendment) Rules, (hereinafter, for short, the Act and the Rules). The tragic irony of … of the Act empowers the State Government to exempt any intoxicant from the provisions of the Act. By Section 58 the State Government may make rules for the purpose of carrying out the provisions of this Act. Section

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 … search and arrest.36. Fazl Ali, J. (as he then was) (at p. 58 of ILR Pat) : (at p. 297 of AIR) observed:What seems to

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

petitions moved by the appellants, raise a common question as to whether Rule 9 of the Bihar & Orissa Excise Rules, 1919 (hereinafter referred to as the Rules') framed under Bihar Excise Act, 1915 (hereinafter referred to … 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 … the grantee of the exclusive privilege of supply of country spirit under Section 22 of the Act; and licence issued in Form No. 28-A for … the aforesaid two decisions were based on the express language of Section 58-A in the Bombay Prohibition Act, 1949 empowering the State Government by general

Janamohan Das and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : Civil

Acts : Commissions of Inquiry Act, 1952 - Seciton 3; Constitution of India - Article 226

Reported in : AIR1993Ori157

be asked to pay compensation.35. Let us examine these points serially :(1) A perusal of the Bihar and Orissa Excise Act, 1915 shows that trading in liquor is not permissible unless licence for the same is obtained … asked to pay compensation.35. Let us examine these points serially :(1) A perusal of the Bihar and Orissa Excise Act, 1915 shows that trading in liquor is not permissible unless licence for the same is obtained and Section … the party alleging mala fide shows it as 'reasonably probable'.' (See paragraph 58)22. So, reasonable probability of the existence of the ground alleged would be

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 … carrying out the provisions of the Act. The same view was taken by this Court in regard to section 58 of the Bombay Public Trust Act, 1950 (Act XXIX of 1950) which imposed a similar contribution for a … 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 … 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

State of Kerala and Others Vs. fr.william Fernandez Etc Etc

Court : Supreme Court of India

Subject : Right to Information

attracts the duty, even though it may be collected later; and we may draw attention to the Sugar Excise Act in which it is specially provided that the duty is payable not only in respect of sugar which … “into a local area from any place outside the territory of India'. 58. The plain and literal construction when put to Section 3 read with … are concerned only with entry tax legislations of States, namely, State of Orissa, State of Bihar, State of Kerala and State of Jharkhand, the relevant … here such as would necessitate recourse to the principia of Federal supremacy laid down in S. 100, Constitution Act. Section 14­B does not purport to restrict or prohibit dealings in liquor in respect of its importation or exportation

Dilip Kumar Mukherjee Vs. Commercial Tax Officer and ors.

Court : Kolkata

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 5(1) and 11(1); ;Constitution of India - Article 226; ;Central Excise Act, 1944 - Section 15; ;Constitution of India (Amendment) Act, 1956 - Articles 19(1) and 286(3); ;Central Sales Tax (Amendment) Act, 1956; ;Central Sales Tax (Amendment) Act, 1958; ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Section 7; ;Bengal Finance (Sales Tax) Rule - Rule 3(28)

Reported in : AIR1965Cal498

definition because they are not specifically enumerated. It is also worthwhile to remember that the relationship between the Excise Act of 1944 and the Bengal Act is complementary in the sense that if a tobacco product is taxable … specified in Section 15 of the Central Sales Tax Act, 1956.' Act 58 of 1957 gave no definition of its own of the declared goods … is a quasi judicial proceeding, Kunnathat Thathunni Moopil Nair v. State of Kerala : [1961]3SCR77 ; State of Orissa v. Chakobhai Ghelabhai and Co. : [1961]1SCR719 and that certiorari lies to quash an order of assessment which … principles of natural justice inasmuch as Respondent 1 made the assessment under Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to

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, … go-by in the notification dated 5.4.2013 without any valid and cogent reason. 58 This aspect needs consideration by the State Government to ensure that the … 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