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Indian Mica Micanite Industries Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 49 and 90; Government of India Act, 1935 - Sections 143(2); Madras Religious Endowments Act, 1951 - Sections 76(1); Calcutta Municipal Act, 1951 - Sections 527(43) and 548 (2); Factories Act, 1948; Board's Rules - Rules 9, 63 to 68 and 111

Reported in : AIR1971SC1182; 1973(0)BLJR502; 37(1971)CLT539(SC); (1971)2SCC236; [1971]SuppSCR319

it to Licensees, proper supervision and control is needed vide Board's Rules 63 to 68 at page 177 to 181 of Excise Manual Volume II. … by certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule … certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule is ultra

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 … fee. Any other construction would render the last clause of Rule XXII as ultra vires Section 62(2)(h) and Section 63 read with Section 7(c).' The learned Counsel also urged that 'the decision of the Cabinet in a meeting … 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

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 … to bar bidders of doubtful solvency, having criminal antecedents, persons disqualified under 63 Rules 45 and 102A of Orissa Excise Rules, 1965, as has been … 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, … 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

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 … within reasonable limits the number of those who may engage in it. 63. In the view we have taken, the argument that the Government cannot … 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

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Subject : Land Acquisition

Central Excise Act as well as Section 142(1)(c )(ii) of the Customs Act to the extent relevant. Central Excise Act SECTION 11. Recovery of sums due to Government. - In respect of duty and any other sums of any … Ltd v Asst. Commissioner of Cus. and C.E., Hyderabad 1999 (106) ELT 296 (AP),S.K. Pattanaik v State of Orissa (2000) 1 SCC 413 : AIR 2000 SC 612,Allahabad Bank v Canara Bank (2000) 4 SCC 406 :

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. … be ascribed to the word to subserve the purpose of the provisions. 63. Rule 42 of the Goa, Daman and Diu School Education Rules, 1986 … 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

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 … a workman in Group 'C' was found to be working after the prescribed working hours in violation of Section 63 whereby the offence under Section 92 of the Act was committed. It is further stated in the complaint

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

Income Tax Act 1961 on the payment of bottling fees made to the State Government under the Rajasthan Excise Act 1950. Section 43-B(a) allowed a deduction in respect of any sum payable by the assessee by way of … in the State List enumerate the general entries and entries 46 to 63 provide for taxing entries. The legislature does not derive the power to … are spatially located in a few mineral rich states, namely, Andhra Pradesh, Chhattisgarh, Gujarat, Jharkhand, Karnataka, Madhya Pradesh, Orissa, Rajasthan, and West Bengal.11 Since mineral resources are a shared inheritance of the people, it has always been

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

assumption that the import fee levied is in the nature of    duty which cannot be imposed under the Excise Act, 1984 when, in    fact, the import fee levied is the price for parting with the    privilege given to … subject to provisions ofEntries in List III.(iii) Four Entries (1, 12, 32, 63) out of the aforesaid 17 entries havebeen given power to the State … per ton. All other States haveaccepted the same. They are getting enhanced royalty but despite IndiaCement (supra) and Orissa Cement (supra) the State of West Bengal aloneamended the impugned acts and had been insisting that it can … Not exceeding Rs. 0.50 per tonne onannual despatches of coal    No separate section. S: 4(2 )(a): Notexceeding Rs. 0.06 on development value of the land

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

be a police officer. Then, the PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao, J.in Barkat Ram28 is also relied upon. … proof 91-103 • Special Courts 104-114 • Bail 115-149 • Section 50 of the 2002 Act 150-173 • Section 63 of the 2002 Act 174 • Schedule of the 2002 Act 175 & 175A • ECIR vis-à-vis FIR176179 … 1878 Act, inserted by Section 12 of the Sea Customs (Amendment) Act, 1955; Section 108 of the 1962 Act; Section 14 of the Central Excises and Salt Act, 1944118 and Section 40 of the FERA. Learned counsel further