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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

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 :Sections 8 … 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

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

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 … 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

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 … quo. We take up point NO. one for consideration first. Now, S. 60 of the Cantomernts Act empowers the Board to impose withprevious sanction of … 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

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

resale, any deficiency in the licence fee is recoverable from the defaulter in the manner laid down in Section 60 of the Act which provides by Clauses (a) and (c) that all 'excise revenue' and all amounts due … 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

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

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 … 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 … to the provisions of Chapter XIY of the Criminal Procedure Code. Proviso (a) to Section 8 corresponds to Section 60 and Section 170 of the Criminal Procedure Code. Proviso (b) to Section 8 is substantially similar to Section

Surajit Nundy and Others Vs. Management of Mirambika Free Progress Sch ...

Court : Delhi

Subject : Land Acquisition

of Andhra Pradesh in the context of re-location of un-disposed shops from an area under the Andhra Pradesh Excise Act, 1968 in B. Venkateswarlu Vs. Government of A.P. Revenue (Excise) Department MANU/AP/0079/2014, reference therein made to Shaktikumar M. … least the High Court of Bombay in Sheela Sachidananda Damle Vs. Dy. Director of Education MANU/MH/0535/1981 and the Orissa High Court in Basudev Sarangi Vs. Inspector of Schools MANU/OR/0075/1971 and certain observations of the Supreme Court in … a building for a Research Wing, Teachers Training Wing, Children Wing (Nursery Section), Library and Auditorium; (ix) DDA vide office note dated 28th August, 1984 … Corporation Ltd. Vs. Securities and Exchange Board of India (2012) 10 SCC 603 and to Pramati Educational and Cultural Trust Vs. Union of India (2014)

PrawIn Kumar Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Reported in : 107(2009)CLT385

transparency and making safe the huge Govt, revenue involved.As per provisions under Section-23 of the Bihar and Orissa Excise Act 1915(1) a grantee of an exclusive privilege under Section 22 shall not let or assign the same or … Sri Prawin Kumar entered into a partnership deed with one Sri Rajesh Kumar Sahu of Titilagarh, Dist: Bolangir, Orissa on 1.5.05 declaring therein that he has already applied for addition of the name of Sri Rajesh Kumar

The State of Bihar Vs. M/S Riga Sugar Co. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

period of 90 days by an order dated 20.01.2016 issued under Section 42 (3) of the Bihar and Orissa Excise Act, 1915 (for short “the Act”) as the liquor supplied by the Respondent was found to be … of 90 days by an order dated 20.01.2016 issued under Section 42 (3) of the Bihar and Orissa Excise Act, 1915 (for short “the Act”) as the liquor supplied by the Respondent was found to be of higher … The Respondent was required to supply 3. 5,25,220.786 LPL country liquor of 60 degree strength per month. After issuance of a letter of grant on

Bellapu Nageswar Rao Vs. the Government of A.P., Rep. by Its Principal ...

Court : Andhra Pradesh

Subject : MRTP

oblique motive. We have heard the petitioner/party-in-person and the learned Advocate General for the State. The Andhra Pradesh Excise Act, 1968 (for short, ‘the Act’), as enacted and amended from time to time, regulates production, manufacture, possession, transport, … occurring in clauses (e) and (f) of the summary contained in para 60 of the decision. In these clauses, it was observed that creation of … caseState of Bombay v. R.M.D. Chamarbaugwala : AIR 1957 SC 699, as interpreted in Harinarayan Jaiswal's caseState of Orissa v. Harinarayan Jaiswal : (1972) 2 SCC 36and Nashirwar's caseNashirwar v. State of M.P. : (1975) 1 SCC … time, regulates production, manufacture, possession, transport, purchase and sale of intoxicating liquor.Under Section 3 of the Act, the Government may, by notification, appoint an officer

Varas International (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

referred to as the "Rules") issued in exercise of the powers conferred by Section 86 of the Bengal Excise Act, 1909, a fee is payable by the manufacturer of country spirit for the privilege of manufacture of the … distil spirit in a distillery shall also pay an additional fee of 60 (sixty) paise per bulk litre of rectified spirit when this spirit is … addition to the Duty. Reliance was also placed upon a constitution Bench judgment Kalyani Stores v. State of Orissa holding that countervailing duty in Entry 51 of the List II of the seventh schedule of the constitution