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State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.
Supreme Court of India
Mar-14-1972
Excise
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
AIR1972SC1816; 38(1972)CLT481(SC); (1972)2SCC36; [1972]3SCR784
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 … carrying on the business of selling 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 of selling by retail the country
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Kondra Durgaiya
Madhya Pradesh
Nov-18-1980
Direct Taxation
General Conditions of Licence Rules - Rule 6; Madhya Pradesh Excise Act, 1915; Bihar and Orissa Excise Act - Sections 23
(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 … on in Madhya Pradesh on the ground that the partnership contravened Rule 6 of the Rules relating to General Conditions of Licence made under the … 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
Tag this Judgment! AI Brief & AskLakhanlal and ors. Vs. the State of Orissa and ors.
Supreme Court of India
Oct-15-1976
Excise
Bihar and Orissa Excise Act, 1915 - Sections 7(1), 22, 22(1), 22(2) and 29
AIR1977SC722; (1976)4SCC660; [1977]1SCR811
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 … of the amount offered in the tender. As regards the claim for the issue of a license under Section 6, the High Court held that as the petitioner was the highest bidder on February 20, 1970 and his … 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,
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R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.
Supreme Court of India
Sep-19-2005
Excise
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
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 … and Ors. AIR 1964 SC 1581. In that case the State Government had issued an exemption notification under Section 6 of the Orissa Sales Tax Act, 1947 for which gold ornaments were ordered to be exempted from sales … 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
Tag this Judgment! AI Brief & AskBisam Harijan Vs. Stats of Orissa
Orissa
Apr-13-1994
Criminal
Bihar and Orissa Excise Act, 1915 - Sections 47
1994(I)OLR516
The petitioner, having been aggrieved by the concurrent findings of conviction and sentence Under Section 47(a), Bihar and Orissa Excise Act dated 14-4-1993 by the Sessions Judge, Jeypore, has preferred this revision. The petitioner was prosecuted Under … petitioner, having been aggrieved by the concurrent findings of conviction and sentence Under Section 47(a), Bihar and Orissa Excise Act dated 14-4-1993 by the Sessions Judge, Jeypore, has preferred this revision. The petitioner was prosecuted Under Section 47(a) … examination; PW 5 noticed that the tube contained I. D. liquor. PW 6 was satisfied with the examination by hydrometer and litmus paper tests and
Tag this Judgment! AI Brief & AskBisurnarayan Behura Vs. State of Orissa
Orissa
Apr-02-2003
Criminal
Bihar and Orissa Excise Act, 1915 - Sections 47; Code of Criminal Procedure (CrPC) , 1974 - Sections 401
2004CriLJ199; 2003(I)OLR566
2(a) CC No. 536 of 1993. The petitioner has been convicted under Section 47(f) of the Bihar and Orissa Excise Act and sentenced to undergo simple imprisonment for six months and to pay a fine of Rs. … CC No. 536 of 1993. The petitioner has been convicted under Section 47(f) of the Bihar and Orissa Excise Act and sentenced to undergo simple imprisonment for six months and to pay a fine of Rs. 500.00, in
Tag this Judgment! AI Brief & AskUna Subbarao Vs. State of Orissa and anr.
Orissa
Oct-31-1984
Excise
Orissa Sales Tax Act - Sections 2, 5(1) and 6; Central Excise Act, 1944; Andhra Pradesh General Sales Tax Act, 1957 - Sections 6 and 8; Tamil Nadu General Sales Tax Act, 1959; Central Sales Tax Act, 1956 - Sections 14; Central Sales Tax (Amendment) Act, 1972; Constitution of India - Article 226
1987(11)ECC19; 1987(30)ELT105(Ori)
sugar and levied tax illegally on the said item. By way of amendment under the powers conferred under Section 6 of the Orissa Sales Tax Act (hereinafter called the 'Act') the State Government published a list of articles … place of business in the town of Berham pur in the District of Ganjam within the State of Orissa. According to him, the Sales Tax Officer (opposite party No. 2), Ganjam I Circle, Berham-pur, tried to collect … defined in Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944, was exempted from Orissa sales tax. In another
Tag this Judgment! AI Brief & AskRadhashyam Jena Alias Mohapatra Vs. State
Orissa
Aug-28-1984
ExciseCriminal
Bihar and Orissa Excise Act, 1915 - Sections 47
58(1984)CLT388; 1984(II)OLR943
B.N. Misra, J.1. The petitioner has been convicted under Section 47(a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as the 'Act') and sentended to undergo rigorous imprisonment for seven days … B.N. Misra, J.1. The petitioner has been convicted under Section 47(a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as the 'Act') and sentended to undergo rigorous imprisonment for seven days and to … where he sells fire-wood, vegetables, cocoanut, etc. On 22. 8. 1979 at 6.30 p. m. P. W. Sub-Inspector of Excise, searched the petitioner's shop and
Tag this Judgment! AI Brief & AskGunda Venkata Ramana Vs. District Level Committee, Srikakulam and Othe ...
Andhra Pradesh
Jul-11-2000
ConstitutionContract
Andhra Pradesh Raj (Auction of Sand in Water Courses Vesting in Gram Panchayats) Rules, 2000 - Rules 7, 14, 27 and 31; Constitution of India - Articles 14, 19 and 299; The Mines and Minerals (Regulation and Development) Act, 1957 - Sections 4 and 15; Mineral Concession Rules; Andhra Pradesh Minor Mineral Concession Rules - Rules 5 and 9; Andhra Pradesh Panchayat Raj Act, 1994 - Sections 95 and 268; Sand Rules - Rules 6, 9, 18, 19, 20 and 32; Bihar and Orissa Excise Act, 1915 - Sections 22 and 29
2000(4)ALD585; 2000(4)ALT623
decided by the District Committee and it is not within the scope of judicial review.21. In State of Orissa v. Harinarayan, : [1972]3SCR784 , the Supreme Court considered a similar question. In that case the Excise Commissioner … the matter to Supreme Court.22. Relying on the provisions of Sections 22 and 29 of Bihar and Orissa Excise Act, 1915, the Supreme Court upheld the Government Order dated 6-1-1971 directing the re-auction of right of exclusive privilege … (the Act, for brevity) regulates mines and the development of minerals. Under Section 4 of the Act no person shall undertake mining operations in any
Tag this Judgment! AI Brief & AskHar Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.
Supreme Court of India
Jan-21-1975
Excise
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
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 … State of Punjab (Civil Writ No. 528 of 1966 decided on February 6, 1967), the High Court took the view that the licence fee realised … 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
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