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State of Orissa and Others Vs. NaraIn Prasad and Others, Etc. Etc.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 13, 22, 27, 28, 89 and 90; Constitution of India - Articles 21, 47 and 226; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938; Andhra Pradesh Excise Act, 1968 - Sections 17 and 23; Madhya Pradesh Act - Sections 25 and 62(1)

Reported in : 1996VIIAD(SC)65; AIR1997SC1493; 85(1998)CLT625(SC); JT1996(8)SC50; 1996(6)SCALE460; (1996)5SCC740; [1996]Supp5SCR465

ORDERB.P. Jeevan Reddy, J.1. Leave granted.2. Having voluntarily entered into contracts with the Government of Orissa, undertaking to lift a particular quantity of liquor every month and also to remit the monthly excise duty … Orissa.3. The grant of excise licences in the State of Orissa is governed by the Bihar and Orissa Excise Act, 1915 (the Act) and the rules made thereunder. Section 22 provides for grant of exclusive privilege of sale … reasoning :Neither Section 25 or Section 26 or Section 27 or Section 62(1) or Clauses (d) and (h) of Section 62(2) empower the rule making

State of M.P. and ors. Vs. Nandlal Jaiswal and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Madhya Pradesh Excise Act, 1915 - Sections 2(13), 2(14), 2(17), 3, 7, 11, 13, 14, 18, 62, 62(2) and 63; Constitution of India - Article 14; Bihar and Orissa Excise Act, 1915 - Sections 29; Madhya Pradesh Excise (Amendment) Act; Madhya Pradesh Extension of Laws Act, 1958; Industries Development and Regulation Act, 1951

Reported in : AIR1987SC251; 1987MPLJ250(SC); 1986(2)SCALE638; (1986)4SCC566; [1987]1SCR1

before we advert to the facts, it is necessary to set out the relevant provisions of Madhya Pradesh Excise Act, 1915 which is the statute regulating manufacture, sale and possession of intoxicating liquor in the State of Madhya … specified area.' There are no other sections in the Act material for our purpose until we come to Section 62 which confers on the State Government the power to make Rules for the purpose of carrying out the … find that there is a decision of this Court in State of Orissa and Ors. v. Harinarayan Jaiswal and Ors. : [1972]3SCR784 where the same

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

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 … 34(c) exposes the licence-holder to cancellation or suspension of the licence for breach of a condition thereof. Further, Section 62 also makes the contravention punishable with fine. In our view, it is necessary in order to protect public … 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

S.M. Datta Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Labour and Industrial

Acts : Factories Act, 1948 - Sections 51, 54, 62, 63 and 92; Code of Criminal Procedure (CrPC) - Sections 482

Reported in : [2001(89)FLR462]; (2001)IILLJ235Guj

read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of … a complaint under Section 54(1)(a) read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of the two women who were performing the cabaret … notified for the purpose and hence there was no violation of Section 63. It is further submitted that Section 62 of the Act does not provide for any entry of overtime work to be made beforehand against the

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

thereto. Schedule I to the Central Excises and Salt Act, 1944 (hereinafter to be referred to as 'the Excise Act') as amened by the Finance Act, 1960 contained item No. 33. Item No. 33(a) mentioned aluminium in any … Raj. 17, wherein a Division Bench of this Court held that Artcile 62 of the Limitation Act, 1908 governs suit for money had and received, … Court. It was held in Serajuddin & Co. v. The State of Orissa and Ors., AIR 1971 Cal. 414, that where the orders as to … submission made by Mr. Parakh, it is necessary to examine various provisions of the Act and the Customs Act. Section 12(1) of the Customs Act is the charging section. It provides as under,-'12. (1) Except as otherwise provided

N.K. Doongaji and Co. Vs. the State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Madhya Pradesh Excise Act, 1915 - Sections 8 to 17, 18, 25, 27 and 28; Madhya Pradesh Excise (Amendment and Validation) Act, 1964; Constitution of India - Articles 19(1), 19(6), 47 and 265

Reported in : AIR1975MP1; 1974MPLJ699

J. and I will not repeat the same. I will straightway come to the relevant provisions of the Excise Act. Section 2 of the Act contains certain definitions. 'Intoxicant' is defined by Section 2 (11-A) to mean any liquor … payment of such fees (if any), as the State Government may direct either generally by rules made under Section 62 or in any particular instance.42. Now, there are certain propositions which can be taken to be well settled.First, … considered by their Lordships in Shri Jagannath Ramanuj Das v. State of Orissa, AIR 1954 SC 400. The following observations made by their Lordships in

Ram Ratan Gupta Vs. the State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Contract

Acts : Constitution of India - Article 299 and 299(1); Madhya Pradesh Excise Act, 1915 - Sections 18 and 64

Reported in : AIR1974MP101; 1974MPLJ95

default and the default, If any, was on the part of the authorities constituted under the M. P. Excise Act, 1915, and, therefore, no recovery could, be made from the petitioner.5. Presently, we shall deal with the questions … such form and contain such particulars as the State Government may direct either generally by rules made under Section 62 or in any particular instance.Section 31 of the Act empowers the authority granting a licence, permit or pass … this connection we might advert to a Division Bench case of the Orissa High Court, presided over by G.K. Mishra, C. J. and R.N. Misra,

Minaketan Muduli Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 401; Bihar and Orissa Excise Act - Sections 47; Evidence Act - Sections 45

Reported in : 2000(II)OLR647

and seized for which he found him guilty of the charge under Section 47(a) of the Bihar and Orissa Excise Act and convicted and sentenced him as stated earlier.6. On appeal the learned lower appellate Court while … action and guidance. Criminal - Liquor - Seizure of - Investigation - Section 47(a) of Bihar and Orissa Excise Act, Section 401 of Code of Criminal Procedure, 1973(Cr.P.C.) and Section 45 of Indian Evidence Act,1872 - Concerned witness while … test by blue litmus paper and hydrometer its strength came to be 62 U.P. Ultimately PR. was submitted against the accused-petitioner on completion of investigation.3.

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

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 … the judgment of Field J. in Crowley v. Christensen 34 Law. Ed. 620, 623 Field J. observed :There is in this position an assumption of