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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 … was proposed to be given was the exclusive privilege to manufacture and sell country liquor. By virtue of Section 7(1), the administration of the Excise Department and the collection of excise revenue within the district vested in the … 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,

Awadh Prasad Singh and Others Vs. State of Bihar and Others

Court : Supreme Court of India

Subject : Service

Acts : Inspectors of Excise Recruitment Rules, 1936 - Rules 1 and 4; Indian Foreign Service Branch 'B' (Recruitment, Cadre, Seniority and Promotion) Rules, 1964 - Rules 21(4) and 25; Constitution of India - Articles 14 and 16; Jaipur Opium Act - Sections 1; Delhi Higher Judicial Service Rules, 1970 - Rule 7; Bihar and Orissa Excise Act, 1915 - Sections 2(7), 7(2) and 89; Mysore Administrative Service (Recruitment) Rules, 1957 - Rule 17; The Military Engineer Services Class I (Recruitment, Promotion and Seniority) Rules, 1949 - Rules 3 and 4; Jaipur Laws Act, 1923

Reported in : AIR1990SC1256; JT1990(3)SC483; 1990LabIC1027; (1990)IILLJ249SC; 1990(1)SCALE587; (1990)3SCC294; [1990]2SCR193

order as to costs. Excise - gradation list - Sections 2 (7), 7(2), and 89 of Bihar and Orissa Excise Act, 1915, Rules 1 and 4 of Inspectors of Excise Recruitment Rules, 1936, Rule 17 of Mysore … Act) defines Excise Commissioner 'as the Officer appointed under Section 7 Sub-section 2 Clause (a) of the said Act'. Section 7 Sub-section (2)(a) provides that the State Government may appoint an officer who shall subject to such control as

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

because (a) the cess was not a fee but a duty of excise on coal which was a field covered by Entry 84 of List … simultaneously with the amendment of Section 5 by Act 42 of 1976. (iv) 'Annual value' is defined in Section 7 thus: 7. Annual Value-(1) The annual value of lands held by a raiyat shall be the rent payable … on the royalty derived from mining lands, by the States of Bihar, Orissa and Madhya Pradesh is challenged in these petitions and appeals. A seven-Judge … and the cess on land held in connection with mineral rights were the tax levied under the said Act. Section 12: The proceeds of the cess on land held in connection with the mineral rights may be utilised

Commnr. of Sales Tax, Orissa and ors. Vs. Crown Re-roller (P) Ltd. and ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Indian Companies Act; Orissa Sales Tax Act, 1947 - Sections 5, 8, 14, 14B and 14C; Central Sales Tax Act, 1956 - Sections 14; Sea Customs Act, 1878 - Sections 20; Central Excises Act, 1944 - Sections 3; Bihar Finance Act - Sections 7 and 7(3); Orissa Sales Tax Rules, 1947 - Rules 39 and 42A

Reported in : 2007(210)ELT334(SC); JT2007(8)SC278; 2007(11)OLR(SC)206; 2007(4)SCALE196; (2007)3SCC659; 2007(1)LC430(SC); 2007AIRSCW2812

to the second question, namely, the issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of such notifications entitles the industrial units to … re-rolling mill manufacturing M.S. rounds and flats, out of iron and steel scrap materials. Indisputably, the State of Orissa made an industrial policy where for a resolution was adopted on 13.5.1986, pursuant whereto and in furtherance whereof, … of the Sea Customs Act, 1878, and Section 3 of the Central Excises and Salt Act, 1944 (1964) 3 SCR 787 this Court held:This will

M.R. Patel Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(7), 8, 8(3), 34, 35, 38, 40, 45 and 91; Constitution of India - Article 136

Reported in : AIR1966SC343; 1965(0)BLJR443; [1965]2SCR693

of six shops in the town of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred to as the Act. A total … six shops in the town of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred to as the Act. A total sum of … of his shops. This order was communicated to the appellant on December 7, 1956. On January 9, 1957, the appellant field a petition before the … the Board of Revenue, in exercise of its powers of revision under section 8 of the Act, set aside the order of the Commissioner of

K. Narayan Rao and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : ExciseCommercial

Reported in : 107(2009)CLT638

Department NotificationNo. IEX-11/2001-3308/Ex.Dated Bhubaneswar, the 26.5.2001In exercise of the powers conferred by Clause (e) of Sub-section (2) of Section 7 of the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) the State Government … provision in Section 22 read with Section 42 of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act'). In that respect, … cause in view of the provision in Section 22 read with Section 42 of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the Act'). In that respect, the Opposite Parties, i.e. the State and its

C.D. Kamdar and ors. Vs. State of Orissa, Represented Through the Secr ...

Court : Orissa

Subject : Excise

Acts : Indian Forest Act, 1927 - Sections 2(4) and 41; Bihar and Orissa Excise Act, 1915 - Sections 2, 12, 38 and 90(7); Orissa Excise (Amendment) Act, 1975; Orissa Excise (Mohua Flower) Rules 1976 - Rules 9 and 10; Constitution of India - Articles 19, 110 and 199; Board's Excise (Fixation of Fees on Mohua Flowers) Rules, 1976 - Rule 5

Reported in : 1985(I)OLR291; (1985)TaxL.R.2497

charactristics and use of Mohua flower, it was included as an intoxicant by amending the Bihar and Orissa Excise Act, 1915 (B. and O. Act 2 of 1915) (here in after referred to as the 'Act'), in Orissa … morning just after sunrise. Fall from a single tree is completed within 7 to 10 days. Yeild of each tree ranges from 5 to 8 … the petitioners, thirty-nine in number, carry on the business of purchase of Mohua flowers in the State of Orissa and export of the same outside the State. They have assailed the legality and validity of the Board's … Mohua flower, the State Government is in exercise of the powers under Section 89 of the Act made a set of rules called the Orissa

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

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 … only if, we hold that the confessional statement is admissible in evidence. 7. Mr. Chari besides objecting to the admissibility of the confessional statement relying … 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

Gunda Venkata Ramana Vs. District Level Committee, Srikakulam and Othe ...

Court : Andhra Pradesh

Subject : ConstitutionContract

Acts : Andhra Pradesh Raj (Auction of Sand in Water Courses Vesting in Gram Panchayats) Rules, 2000 - Rules 7, 14, 27 and 31; Constitution of India - Articles 14, 19 and 299; The Mines and Minerals (Regulation and Development) Act, 1957 - Sections 4 and 15; Mineral Concession Rules; Andhra Pradesh Minor Mineral Concession Rules - Rules 5 and 9; Andhra Pradesh Panchayat Raj Act, 1994 - Sections 95 and 268; Sand Rules - Rules 6, 9, 18, 19, 20 and 32; Bihar and Orissa Excise Act, 1915 - Sections 22 and 29

Reported in : 2000(4)ALD585; 2000(4)ALT623

decided by the District Committee and it is not within the scope of judicial review.21. In State of Orissa v. Harinarayan, : [1972]3SCR784 , the Supreme Court considered a similar question. In that case the Excise Commissioner … the matter to Supreme Court.22. Relying on the provisions of Sections 22 and 29 of Bihar and Orissa Excise Act, 1915, the Supreme Court upheld the Government Order dated 6-1-1971 directing the re-auction of right of exclusive privilege … (the Act, for brevity) regulates mines and the development of minerals. Under Section 4 of the Act no person shall undertake mining operations in any … from appropriate authority, the petitioner approached the Joint Collector. The petitioner raised 75% of the balance of the bid amount. In the meanwhile, the impugned

Ajit Kumar Routray Vs. State of Orissa and ors.

Court : Orissa

Subject : Land Acquisition

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”. … 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, … to the Commissioner under Para (ii) of the impugned order amount to sub-delegation of power by the Commissioner. Section 7 (2) (e) of the Act does No.authorize the Government to give power of subdelegation of delegated power. This