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Magati Sahoo Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Orissa Excise Rules, 1965 - Rules 59, 60 and 61; Constitution of India, 1950 - Articles 226 and 227; Bihar and Orissa Excise Act, 1915 - Sections 8 and 89

Reported in : 97(2004)CLT444

which are appealable.3. Sections 8 and 89(c) of the Act and Rules 59 and 60 of the Orissa Excise Rules, 1965 are quoted herein below … Mohanty, learned counsel for the petitioner submitted that under the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act') and the Rules … the said notice, Mr. Ashok Mohanty, learned counsel for the petitioner submitted that under the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act') and the Rules made thereunder no appeals are normally filed against … such authorities and under such procedure as may be prescribed by Rule made under Section 89 of the Act. Section 89(1) of the Act provides that the State Government may make Rules to carry out the objects of

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 intoxicant.

Bhimsen Sahu and anr. Vs. State of Orissa and ors.

Court : Orissa

Subject : ExciseConstitution

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(8), 8, 8(2), 29(2), 89 and 89(2); Orissa Excise Rules, 1965 - Rules 32, 59 and 60

Reported in : 101(2006)CLT524

consideration of MGQ for the year 2002-2003. This Court by quoting Rules 59 and 60 of the Orissa Excise Rules, 1965 and referring to Section … as the sole qualified/eligible applicant for the privilege in respect of out-still shops of Gopalpur.2. The Government of Orissa in Excise Department as per its policy for the year 2005-06 decided to grant exclusive privilege in respect … along with other districts for the remaining period with effect from 1.8.2005 (Annexure-1) under the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act'). Accordingly, the erstwhile Revenue & Excise Deptt. Notification No. 634-Ex-66/89 EX … Ray, Learned Senior Counsel, submitted that since efficacious remedy is available under Section 2(8) of the Bihar and Orissa Excise Act and Rule 60 of

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 … 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 intoxicant.xxx

Jindal Vijayanagar Steel Ltd. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT

Laxminarayan Mohanty Vs. State of Orissa and ors.

Court : Orissa

Subject : ExciseConstitution

Acts : Constitution of India - Article 14; Orissa Excise (Exclusive Privilege) Foreign Liquor Rules, 1989 - Rule 6A, 6A(2) and 6A(5)

Reported in : 99(2005)CLT389

5.12.2000 for reduction of MGQ for the said three shops and by Order dated 26.4.2002 the Government of Orissa in the Excise Department allowed a reduction of 20% on the existing MGQ for the three shops for … ware house. In case of failure on the part of the licensee to lift the stock as guaranteed, action may be taken to make good the loss of Excise duty which shall be recovered from the bank … shall be liable for re-disposal subject to provisions of Sub-section (1) of Section 22 of the Act.(5) The licensee shall sell in retail entire minimum … petitioner has been asked to deposit arrear Government revenue amounting to Rs. 59,79,401/-towards short-drawn MGQ of IMFL and Beer for the aforesaid three shops during

Dishnet Wireless Ltd. Vs. State of Odisha and Others

Court : Orissa

Subject : Education

by virtue of powers conferred on the municipality and other local bodies under Section 131 (1) (kk) of the Odisha Municipal Act, 1950. However, on passing of the Act, the octroi has been abolished. Clause (3) of the … declared as a goods, it may be liable for additional duty on excise to be imposed in lieu of sales tax by different States. Further, … that the goods imported from outside the country are not contemplated for taxation under Section 3 of the Act. Section 3 of the Act may not be controlled by the above provision. It is contended that various clauses … FR. William Fernandez Vs. State of Kerala and others, (1999) 115 STC 591(Ker), Thressiamma L. Chirayil Vs. State of Kerala, (2007) 7 VST 29.(Ker) as

M/S. Acc Ltd. Vs. State of Odisha and Others

Court : Orissa

Subject : Education

by virtue of powers conferred on the municipality and other local bodies under Section 131 (1) (kk) of the Odisha Municipal Act, 1950. However, on passing of the Act, the octroi has been abolished. Clause (3) of the … declared as a goods, it may be liable for additional duty on excise to be imposed in lieu of sales tax by different States. Further, … that the goods imported from outside the country are not contemplated for taxation under Section 3 of the Act. Section 3 of the Act may not be controlled by the above provision. It is contended that various clauses … FR. William Fernandez Vs. State of Kerala and others, (1999) 115 STC 591(Ker), Thressiamma L. Chirayil Vs. State of Kerala, (2007) 7 VST 29.(Ker) as

Essar Steel Orissa Vs. State of Odisha and Others

Court : Orissa

Subject : Education

by virtue of powers conferred on the municipality and other local bodies under Section 131 (1) (kk) of the Odisha Municipal Act, 1950. However, on passing of the Act, the octroi has been abolished. Clause (3) of the … declared as a goods, it may be liable for additional duty on excise to be imposed in lieu of sales tax by different States. Further, … that the goods imported from outside the country are not contemplated for taxation under Section 3 of the Act. Section 3 of the Act may not be controlled by the above provision. It is contended that various clauses … FR. William Fernandez Vs. State of Kerala and others, (1999) 115 STC 591(Ker), Thressiamma L. Chirayil Vs. State of Kerala, (2007) 7 VST 29.(Ker) as

Mahaswari Coal Vs. State of Odisha and Others

Court : Orissa

Subject : Education

by virtue of powers conferred on the municipality and other local bodies under Section 131 (1) (kk) of the Odisha Municipal Act, 1950. However, on passing of the Act, the octroi has been abolished. Clause (3) of the … declared as a goods, it may be liable for additional duty on excise to be imposed in lieu of sales tax by different States. Further, … that the goods imported from outside the country are not contemplated for taxation under Section 3 of the Act. Section 3 of the Act may not be controlled by the above provision. It is contended that various clauses … FR. William Fernandez Vs. State of Kerala and others, (1999) 115 STC 591(Ker), Thressiamma L. Chirayil Vs. State of Kerala, (2007) 7 VST 29.(Ker) as