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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

111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite … 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 … be justified as a fee. It upheld the levy which was an annual contribution levied under the amended Section 76(1) of the Madras Religious Endowments Act, 1951 on the ground that those contributions when collected went into a

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 … (The Commissioner, Hindu Religious Endowments, Madras v. Sri Laxmindra Thirtha Swamiar of Shirur Mutt) relates to fee under Section 76 of the Madras Hindu Religious and Charitable Endowments Act which provision itself specifically provides for the contribution to … 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

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 … be reconciled79:75. Jindal Stainless Steel v. State of Haryana, (2017) 12 SCC1[617]. 76 (1983) 4 SCC4577 Also see In re Central Provinces and Berar Act … 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.

Orissa State Beverages Corporation Ltd. Vs. Union of India (Uoi) and o ...

Court : Orissa

Subject : Service Tax/VAT

Reported in : 108(2009)CLT33; [2009]19STJ357(NULL)

the State of Orissa in exercise of the powers conferred by Section 20-A of the Bihar and Orissa Excise Act, 1915, appointed the 1st day of February, 2001 as the date on and from which the right to … Rules, 1994 and, therefore, the Petitioner is liable to penalty under Sections 76, 77 and 78 of the said Act.4. The Petitioner in response to … Indrajit Mahanty, JJ.1. The Orissa State Beverages Corporation Ltd. the Petitioner herein is a Government of Orissa undertaking and has sought to challenge

Kabiraj Sethi Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008(II)OLR579

S.D.J.M., Hindol, the petitioner was convicted for commission of offence under Section 47 (f) of the Bihar and Orissa Excise Act and sentenced to undergo R.I. for six months and to pay a fine of Rs. 500/- … Hindol, the petitioner was convicted for commission of offence under Section 47 (f) of the Bihar and Orissa Excise Act and sentenced to undergo R.I. for six months and to pay a fine of Rs. 500/- in default … judgment passed in 2(a) C.C. Case No. 5 of 1993 (Trl. No. 76 of 1993) by the learned S.D.J.M., Hindol, the petitioner was convicted for

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

Court : Supreme Court of India

Subject : Land Acquisition

Ltd. (supra), MIL India Ltd. (supra) and Sirpur Papers Mills Ltd. (supra) are the decisions under the Central Excise Act, 1944 which are really not of relevance as they relate to the concept, term and expression “manufacture” as … our attention to paragraphs 17, 19, 21, 47, 60 to 65 and 76, as well as paragraph 101 where the legal position was summarised while … does not lay down the law correctly.9. Mr. Rakesh Dwivedi, learned senior counsel appearing for the State of Orissa, has referred to the terms of the quotation, the confirmation letter, the letter of approval, the preparatory erection … with the operation of the lift. He has also placed reliance on Section 4 which deals with permission to erect a lift, Section 5 that

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 … 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 … 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 … Charitable Endowments Act 1951 (Madras Act XIX of 1951), came to be examined Amongst the sections challenged was section 76(1). Under this section every religious institution had to pay to the Government annual contribution not exceeding 5% of

Zenith Lamps and Electricals Ltd. Vs. the Registrar, High Court and or ...

Court : Chennai

Subject : Civil

Reported in : (1968)1MLJ37

had to be considered-whether it was a tax of a duty of excise or a fee. Gajendragadkar, J. (as he then was), who read the … where the validity of the levy of contribution under the Madras Hindu Religious and Charitable Endowments Act, by Section 76 of the Act, was questioned, the distinction between 'tax' and 'fee' is thus brought out:It seems to us … and fees, with their characteristics was again stated by the Supreme Court in Sri Jagannath v. State of Orissa : [1954]1SCR1046 , the Court pointing out:Thus in fees there is always an element of quid pro quo

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

thereto. Schedule I to the Central Excises and Salt Act, 1944 (hereinafter to be referred to as 'the Excise Act') as amened by the Finance Act, 1960 contained item No. 33. Item No. 33(a) mentioned aluminium in any … Court. It was held in Serajuddin & Co. v. The State of Orissa and Ors., AIR 1971 Cal. 414, that where the orders as to … submission made by Mr. Parakh, it is necessary to examine various provisions of the Act and the Customs Act. Section 12(1) of the Customs Act is the charging section. It provides as under,-'12. (1) Except as otherwise provided … Standard rate of duty ... ... ...1 2 3 4 5 6 766 Aluminium manufactures of the following, namely : (a) Plates, sheets, Revenue 40

Baba Associates Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 22(4), (6), 22A, 22A(1), 22A(2), 23 and 25A; Tamil Nadu General Sales Tax Act, 1959 - Sections 55

Reported in : ILR1994KAR28

Pradesh Excise Act, 1968, and rules 3, 4, 5, 6, 67 and 76 of the Andhra Pradesh Distillery Rules, 1970, and condition No. 9 of … It had sold such liquor to several purchasers who had paid the excise duty under the Andhra Pradesh Excise Act, directly to the treasury. McDowell's contention before the Supreme Court was that though it manufactured liquor and though … invited our attention to the decision of the Division Bench of the Orissa High Court in Commissioner of Income-tax v. Jagabandhu Roul : [1984]145ITR153(Orissa) . … that such an order can be passed even after expiry of four years under section 22-A(1) of the Act. Section 22A on which the Division Bench relied reads thus : 'The Commissioner may call for and examine the