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M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

the Government of India in an appeal filed by OTIS Elevator Company under the provisions of the Central Excise Act, wherein it was contended that erection and installation of elevators and escalators were indivisible ‘Works Contract’ and do … Mr. K.N. Bhatt and Mr. Darius Khambata, Counsel for the State of Orissa, Rajasthan, Tamil Nadu, Andhra Pradesh, Gujarat, Karnataka and Maharashtra. We also heard … under the category of ‘Sale’ or ‘Works Contract’ for the purpose of a levy under the Sales Tax Act. Section 65(29), 65(39a) and 65(105) (zzd) and (zzzza) are all provisions for the levy of Service Tax. It is

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986). 17. These further changes by the … challenge in this petition under Article 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by … Kerala v. Larsen and Toubro Ltd. (2016) 1 SCC 170, the Supreme Court affirmed the decision of the Orissa High Court in Larsen and Toubro Ltd. v. State of Orissa (2008) 12 VST 31 to the effect

East Anglia Plastics (India) Ltd. Vs. Collector of Central Excise and ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 4, 4(1), 11, 32, 35, 36, 37, 37(2), 38 and 40(1); ;Government of India Act 1935; ;Sea Customs Act, 1878 - Section 30; ;Customs Act, 1962 - Section 14; ;Central Excise (Amendment) Act, 1973; ;Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938; ;Madras General Sales Taxation Act, 1939; ;Sugar Excise Act; ;Madras General Sales Tax Act, 1959 - Section 32; ;Central Excise Rules, 1944 - Rules 8, 8(1), 9, 173C, 173C(2A), 173E, 173G(3) and 173J; ;Constitution of India - Articles 14, 19(1), 32, 226 and 265

Reported in : 1983(12)ELT126(Cal)

production of evidence of pay- ment of the duty payable to the Collector of Central Excise, Calcutta and Orissa Collectorate. After the introduction of the 'Self Removal Procedure' the appellant had been filing with the appropriate Excise … not be said that the excise duty collected by the Excise Officer was levied outside Section 4 of Excise Act. According to his Lordship the Excise Officer on the basis of the ex-factory wholesale cash price submitted by … 59 Ind App 258 and Ford Motor Co. v. Secy of State, 65 Ind App 32. Counsel submitted that both the said decisions dealt with

M.N. Dastur and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(13), 65(48), 66, 68, 68(2) and 81; ;Central Excise Act; ;General Clauses Act, 1897 - Section 2(42); ;Central Excise and Salt Act, 1944; ;Indian Partnership Act, 1932 - Section 4; ;Companies Act, 1956 - Section 3(1); ;Companies (Profits) Surtax Act, 1964; ;Income Tax Act; ;Bihar Land Reforms Act - Section 2(O); ;Service Tax Law - Section 65; ;Service-tax Rules, 1994 - Rule 6 and 6(1)

Reported in : [2005]128CompCas618(Cal),(2005)197CTR(Cal)633,2006[4]STR3

of the word 'firm' alike the term 'person' either in the service tax laws or in the Central Excise Act, the term 'person' can be construed to mean a person as defined in Section 2(42) of the General … to the spirit of the statute or substance of law. Referring to Orissa State Warehousing Corporation v. CIT : [1999]237ITR589(SC) quoting from Cape Brandy Syndicate … this appeal is as to whether the expression 'engineering firm' used in the definition of consulting engineer in Section 65(13) of the Finance Act, 1994, Chapter V relating to service tax includes a company.Submission on behalf of the

The Hingir-rampur Coal Co. Ltd. and ors. Vs. the State of Orissa and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 372; Orissa Mining Areas Development Fund Act, 1952 - Sections 4; Adaptation of Laws Order, 1950

Reported in : AIR1961SC459; [1961]2SCR537

and in substance a levy in the nature of a duty of excise on the coal produced at the first petitioner's Rampur colliery, and as … J.1. This is a petition filed under Art. 32 of the Constitution in which the validity of the Orissa Mining Areas Development Fund Act, 1952 (XXVII of 1952), is challenged. The first petitioner is a public limited … be granted after the commencement of this Act otherwise than in accordance with the rules made under this Act. Section 5 empowers the Central Government to make rules by notification for regulating the grant of mining leases or … having regard to Entry 52 in List I read with Central Act LXV of 1951. According to the petitioners the impugned Act is really relatable

Babulal Agarwala Vs. Vijaya Stores, Firm

Court : Orissa

Subject : Contract

Acts : Contract Act, 1872 - Sections 23, 56 and 65; Foodgrains Control Order, 1942; Orissa Foodgrains (Control of Movements and Transactions) Order, 1943

Reported in : AIR1955Ori49; 21(1955)CLT1

Pat 374 (A), a case relating to the transfer of a licensed excise shop. It was held in that case that as a transfer or … themselves in 'part delicto' in procuring this illegality. The learned Subordinate Judge was further of the view that Section 65 of the Contract Act could not be invoked in support of the plaintiff's case as both parties knew … to supply paddy to the latter who was admittedly the purchasing Agent on behalf of the Government of Orissa. In pursuance of this agreement the plaintiff supplied 3346 maunds (1673 bags) of rice and 26 maunds (13

Government of Andhra Pradesh and ors. Vs. A. Hanumantha Rao and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 9, 11, 12, 15, 17, 28, 29 and 72; Andhra Pradesh Prohibition Act, 1995; Indian Stamp Act, 1899; Bengal Excise Act, 1909 - Sections 42 and 43; Bihar and Orissa Excise Act, 1915; Bihar and Orissa Excise Rules; Tamil Nadu Prohibition Act, 1937 - Sections 17C, 17D, 21 and 54; Tamil Nadu Liquor (Retail Vending) Rules, 1989; Bar Rules; Tamil Nadu Minor Mineral Concession Rules, 1959 - Rules 8C and 9; Andhra Pradesh Indian Liquor and Foreign Liquor Rules, 1970 - Rules 3, 23, 24, 26A, 26A(2), 28, 30, 31, 65(2) and 70; Andhra Pradesh Excise (Lease of Right to Sell Indian Liquor and Foreign Liquor in Retail) Rules, 1993 - Rule 3; Tamil Nadu Liquor (Retail Vending) Rules, 1989 - Rule 14 and 14(3); Tripura Excise Rules, 1962 - Rule 164A; Consti

Reported in : 2005(2)ALD780; 2005(2)ALT653

mode and settlement of right to vend the Indian made foreign liquor under the provisions of Bihar and Orissa Excise Act, 1915 and the Rules made thereunder. In the year 1984, the State Government decided to make … by wholesale or by retail, any liquor in the State of Andhra Pradesh is governed by Andhra Pradesh Excise Act, 1968 (for short 'the Act'), and the grant of licences for the import, export, transport and sale of … from time to time enunciating liquor policy of the State every year. Section 17 of the Act provides that the Government may grant a licence … Rule 31 prescribes procedure to be adopted for grant of licence; Rule 65(2) of the Rules states that the licensee shall have no claim whatsoever

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

Gawa Adinarayana Vs. the State

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47 and 65; Code of Criminal Procedure (CrPC) , 1898 - Sections 537

Reported in : AIR1957Ori229; 23(1957)CLT22; 1957CriLJ1155

Sessions Judge, Ganjam-Nayagarh, dismissing the appeal of the petitioner and maintaining his conviction under Section 47(a) of the Excise Act, read with Section 65 of that Act, and the sentence of three months' Rule I. and fine of

Tikan Bindhani Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2010(I)OLR190

appeal for default or for non-prosecution?2. Petitioner was convicted for the offence under Section 47(a) of Bihar and Orissa Excise Act, 1915 and was sentenced to undergo simple imprisonment for two years and to pay fine of … for default or for non-prosecution?2. Petitioner was convicted for the offence under Section 47(a) of Bihar and Orissa Excise Act, 1915 and was sentenced to undergo simple imprisonment for two years and to pay fine of Rs. 5,000/-, … the judgment dismissing the appeal.5. G.R. & CO. (Criminal) Volume-I at Rule 65 sub-paragraph 4 Clause (b) provides,If an appellant in a Criminal Appeal pending