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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 … may have reasonable cause to suspect any such article to be. Sections 71 and 72 provide for the Collector or any Magistrate empowered to try … 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

State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1) and 19(6); Bihar and Orissa Excise Act, 1915 - Sections 2(9), 22, 29, 29(1) and 29(2); Indian Councils Act, 1892 - Sections 5; Orissa Excise Rules, 1965; Bihar and Orissa Excise (Amendment) Act, 1970

Reported in : AIR1972SC1816; 38(1972)CLT481(SC); (1972)2SCC36; [1972]3SCR784

carrying on the business of selling country liquor. In pursuance of the order made by the State of Orissa, the Excise Commissioner notified on January 8, 1971 that the exclusive privilege of selling by retail the country … law as well as the orders passed by the Government under Section 29 of the Bihar and Orissa Excise Act, 1915 (as amended upto October 6, 1970) (to be hereinafter referred to as the Act). The preamble to

Binod Behari Panda Vs. Union of India (Uoi) and ors.

Court : Orissa

Subject : Excise

Reported in : 1993(42)ECC78

levying penalty on the petitioner.2. The brief facts are that the Central Excise staff searched the residential premises of the petitioner on 2.4.1976 and seized … explain as to why the primary gold as well as the gold ornaments should not be confiscated under Section 71 of the Act and why penalty should not be imposed under Section 74 of the Act. This notice … statements of important personalities of the area had been filed they being the then Deputy Minister in the Orissa Cabinet and the then Member, Orissa Legislative Assembly from Kokasora Constituency. The show-cause filed by the petitioner has

Commissioner of Income-tax Vs. Kondra Durgaiya

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : General Conditions of Licence Rules - Rule 6; Madhya Pradesh Excise Act, 1915; Bihar and Orissa Excise Act - Sections 23

Reported in : (1981)21CTR(MP)164; [1983]143ITR315(MP)

the partnership in Orissa must be judged by the law in force there, i.e., the Bihar and Orissa Excise Act. Section 23 of the Act, which is relevant to this question, reads as under: '23. (1) A grantee of … the case, registration could be given to the business carried on in partnership in the area of the Orissa State while the head office of the assessee is situated in Madhya Pradesh ?'2. The facts briefly stated

M/S. J.P. Distilleries Private Limited, Bangalore and Others Vs. State ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 71(1); Karnataka Excise (Distillery and Warehouse) Rules, 1968 - Rules 7(1) and 8-A; Karnataka Town and Country Planning Act, 1961 - Sections 4-A and 24; Orissa Excise Act, 1915

Reported in : 1998(1)KarLJ388

manufacturing micanite. It has challenged the licence fee levied upon it under the provisions of the Bihar and Orissa Excise Act, 1915 and the rules framed thereunder on the ground that there was no sufficient quid pro … FD 10 PHS 95(II), dated 31-5-1995 (Annexure-D) issued by the State Government under Section 71(1) of the Karnataka Excise Act, 1965 (in short 'the Act'), whereby by amending Rule 7 of the Karnataka Excise (Distillery and Warehouse) Rules,

Indian Charge Chrome Ltd. Vs. Union of India (Uoi)

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 12(1), 25, 25(1) and 155; Customs Tariff Act, 1975; Sea Customs Act; Constitution (Forty Second) Amendment Act - Sections 58(2); Constitution of India - Articles 14, 19, 226(3), 265, 301 and 304; Project Import (Registration of Contract) Regulations, 1965 - Regulations 3(2) and 4

Reported in : 1993(44)ECC65; 1994(72)ELT538(Ori)

registration already granted.4. The opposite parties have filed a counter-affidavit being sworn to by the Assistant Collector, Central Excise & Customs (Law). The stand of the opposite parties is that power having been conferred upon the Central … with the policy of the Union Government and as the normal supply of power in the State of Orissa practically crippled the industry, a Letter of Intent was granted in favour of petitioner No. 1 to set … power conferred under Sub-section (1) of the Section 25 of the Customs Act, an Explanation has been added and under the explanation the expression 'Powered … First Schedule to the Customs Tariff Act, 1975, read with Notification No. 71/85-Cus., dated 17th of March, 1985. All the necessary documents and materials were

Kedar Nath Jhunjhunwala Vs. State of Bihar and ors.

Court : Patna

Subject : Property

Acts : Transfer of Property Act, 1882 - Sections 108

Reported in : AIR2000Pat123

the restrictions imposed by Rule 47 of the Bihar Excise Rules made under Section 89 of Bihar & Orissa Excise Act 191.5. This Rule was also amended by insertion of proviso with effect from 13-1-73, and since … restrictions imposed by Rule 47 of the Bihar Excise Rules made under Section 89 of Bihar & Orissa Excise Act 191.5. This Rule was also amended by insertion of proviso with effect from 13-1-73, and since then foreign

State Of U.p. . Vs. M/s. Lalta Prasad Vaish And Sons

Court : Supreme Court of India

Subject : Land Acquisition

securing equitable distribution and availability at fair prices. ii. The judgment in Synthetics (7J) 6. The United Provinces Excise Act 191013 was enacted to “consolidate and amend the law in force in the United Provinces relating to the … the interpretation of ‘intoxicating liquor’: exploring FN Balsara and Southern Pharmaceuticals ................................................... 71 b. The legal import of ‘intoxicating liquor’ ................................................... 79 c. Evolution of … seems to us that the observations made by this Court in Hingir-Rampur Coal Co. Ltd. v. State of Orissa [AIR1961SC459: (1961) 2 SCR537 , State of Orissa v. M.A. Tulloch and Co. [AIR1964SC1284: (1964) 4 SCR461 , … of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III .................................... 119 F.

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.

M/S. Jagadale and Sons, Bangalore and Etc. Etc. Vs. State of Karnataka ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1966 - Sections 8, 9, 13, 14, 15(2), 16, 17 and 71; Karnataka Excise (Bottling of Liquor) Rules, 1967; Karnataka Excise (Bottling of Liquor) (Amended) Rules, 1989 - Rule 15-A; Consitution of India - Articles 14, 19(1), 133(1), 134A, 141, 246, 261, 300-A, 302, 304, 356; Karnataka Excise (Sale of Indian and Foreign) Liquors Rules, 1989 - Rule 3(11); Karnataka Excise (Sale of Indian and Foreign) Liquors Rules, 1980 - Rules 3(11) and 7; Import Rules - Rule 11 - Sections 8; Karnataka Excise Act, 1965; Transfer of Property Act, 1882; Karnataka General Clauses Act

Reported in : AIR1990Kant251; ILR1990KAR101; 1990(1)KarLJ18

assert that they are affected by the enforcement of certain Rules, made under the provisions of the Karnataka Excise Act, 1965 (referred as 'the Act', hereinafter). The Rules, under challenge are:--(1) Karnataka Excise (Distillery and Warehouse) Amendment Rules, … lease, creation of such an exclusive right by invoking the Rule making power, was attacked, as not maintainable. Section 71 is the provision governing the Rule making power. While Sec. 71(1) empowers the making of Rules to carry … of the liquor from this State, to the other States like Punjab, Orissa, Maharashtra etc., would still get their liquor through the distributor, or under