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Rajat Kumar Pattnayak Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 5 and 457; Bihar and Orissa Excise Act, 1915 - Sections 47, 55, 67 and 68; Constitution of India - Articles 226 and 227

Reported in : 95(2003)CLT307; 2003(I)OLR187

powers on the Magistrate and the Collector to confiscate the property involved in the offences under the said Act. Section 68 of the Bihar and Orissa Excise Act empowers the Collector any Excise Officer specially empowered by the State … the allegation that it was involved in the offences under Section 47 (a)/ 55 of the Bihar and Orissa Excise Act. In connection with the said offences, Aska P.S. Case No. 26 of 2002 was registered (G,

Soubhagya Kumar Panda and Ugam Nath Vs. State of Orissa

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47, 66, 67 and 68; Code of Criminal Procedure (CrPC) , 1973 - Sections 457

Reported in : 96(2003)CLT78; 2003(II)OLR52

Sections 67 and 68 of the Bihar and Orissa Excise Act held as follows : 'A reading of Section 68 (1)(b) of the Bihar and Orissa Excise Act shows that the Collector or any Excise Officer so empowered … with commission of offence under Section 47 (a) of the Bihar and Orissa Excise Act, the learned Magistrate rejected the petition on the ground that … having been seized in connection with commission of offence under Section 47 (a) of the Bihar and Orissa Excise Act, the learned Magistrate rejected the petition on the ground that the Criminal Court had no jurisdiction to entertain

Ugam Nath Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 457; Bihar and Orissa Excise Act, 1915

Reported in : 2004(I)OLR188

whether the Magistrate in some cases can release any property seized for an offence under the Bihar and Orissa Excise Act, 1915 under Section 457 of the Code of Criminal Procedure, 1973. We have delivered a separate … the Magistrate in some cases can release any property seized for an offence under the Bihar and Orissa Excise Act, 1915 under Section 457 of the Code of Criminal Procedure, 1973. We have delivered a separate judgment today … are quoted herein below :'6. The relevant portions of Sections 66, 67, 68, 70 and 85 of the Act are quoted herein below :66. What

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

Licensees, proper supervision and control is needed vide Board's Rules 63 to 68 at page 177 to 181 of Excise Manual Volume II. There is … 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

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 … Government is contemplated as per Article 299(1) of the Constitution of India.6. Section 17 of the M. P. Excise Act, 1915, lays down that no … be drawn in such cases.22. In 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, J. in Ajodhya Prasad Shaw v. … a reference has been just made, that the function performed under Section 68-D of the Act of hearing objections to a Scheme and of approving

Virendra Lime Company Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : ConstitutionExcise

Acts : Central Excise Act, 1944 - Sections 23(1), 23(3), 24, 35, 35A, 35B, 35C and 35G; ;Orissa Sales Tax Act; Constitution of India - Article 226

Reported in : 1984(3)ECC351; 1985(22)ELT690(Raj)

manner is erroneous. It is further contended that there is a hierarchy of the appellate authorities under the Excise Act and ultimately there is a provision under Section 35G to state a case to the High Court in … be declared not as a cement and falls under Tariff Item No. 68 and is exempted vide Notification No. 105/80/C.E., dated 19th June, 1980. It … view and will act in accordance with trade notice issued by the Additional Collector. Reliance is placed on Orissa Forest Corporation Ltd. v. Assistant Collector of Central Excise-1982 E.L.T. 875; Madras Rubber Factory Ltd. v. Union of

Raja Ram Jaiswal Vs. State of Bihar

Court : Supreme Court of India

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(8), 7, 47, 68, 69, 70, 71, 72, 73, 77, 78, 78(3), 80, 82, 95 and 96; Code of Criminal Procedure (CrPC), 1898 - Sections 156 and 162; Indian Evidence Act, 1872 - Sections 25

Reported in : AIR1964SC828; 1964CriLJ705; [1964]2SCR752

who may exercise the powers of a Collector are Superintendents of Excise, Sub-Divisional Officers and Deputy Collectors. 36. Section 68 provides that the Collector or any Excise Officer specially empowered by the State Government in that behalf, not … in the present appeal. For, under s. 78(3) of the Bihar and Orissa Excise Act, 1915 (2 of 1915) an Excise Officer empowered under s. … the judgment of the Patna High Court affirming the conviction of the appellant under s. 47(a) of the Excise Act and the sentences of rigorous imprisonment for one year and of fine amounting to Rs. 2,000 awarded by … sub-s. (2) of s. 161 Cr.P.C., and by the Customs Officer under s. 171-A of the Sea Customs Act. Section 162 of the Code does not confer any power on a police officer. It only provides that any

Pilli Dilli Dora Vs. State of Orissa

Court : Orissa

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1986 - Sections 2, 8, 20 and 41 to 68; Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 100, 165 and 293; Bihar and Orissa Excise Act, 1915 - Sections 74; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 8

Reported in : 1995(1)ALT(Cri)14; 78(1994)CLT734; 1995CriLJ1758

Singh's case (1994 Cri LJ 3702) (supra). A Bench of this Court in Nilamber Sahu v. State of Orissa, (1990) 69 Cut LT 718 (DB) held that non-compliance of Section 74 of the Bihar and Orissa Excise … Orissa, (1990) 69 Cut LT 718 (DB) held that non-compliance of Section 74 of the Bihar and Orissa Excise Act, 1915 which requires the Excise Officer to record the grounds of his belief before search is undertaken, ipso … sustainable. Chapter V, of the Act. contains provisions from Section 41 to 68 dealing with the power to arrest, issue warrant, carrying out seizure etc.

Lakhanlal and ors. Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 7(1), 22, 22(1), 22(2) and 29

Reported in : 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 … M.H. Shinghal J.1. These 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, May 7, 1971, September 6, 1971 … by the successful bidder and the Collector. Ajodhya Prasad accordingly deposited Rs. 68,000/-on account of two months' 'fees', in advance, as required by Rule 103

Commissioner of Central Excise Vs. Modi Cements Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2000)(71)ECC260

the Final Order, the Tribunal had, relying on its earlier decision in Collector of Central Excise, Bhubaneswar v. Orissa Cement Ltd. 1993 (47) ECR 123 held that HDPE bags/sacks classifiable under Chapter sub-heading 3923.90 was eligible for … formulated and referred to the Hon'ble High Court of M.P. at Jabalpur under Section 35G of the Central Excise Act, 1944.M/s. Modi Cement Ltd., Raipur are engaged in the manufacture of cement under Chapter 25 of the Central