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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

to accept the highest or any bid was expressly reserved under the impugned sale notification. Sub-section (2) of Section 79 of the Act was also amended by the Bihar and Orissa Excise (Second Orissa Amendment) Act 1971 (Act … 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 … 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,

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 … Southern Pharmaceuticals ................................................... 71 b. The legal import of ‘intoxicating liquor’ ................................................... 79 c. Evolution of the legislative lists on ‘intoxicating liquor’ ........................... 85 d. … 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.

VipIn Kumar JaIn Vs. the Collector of Central Excise

Court : Karnataka

Subject : Criminal

Reported in : 1975CriLJ747

for decision in this petition under Articles 226 and 227, and that is, whether the Collector of Central Excise, under the proviso to Section 79(ii) of the Gold (Control) Act, 1968 is required to give notice to … tribunals and bodies of persons invested with authority to adjudicate upon matters involving civil consequences. See State of Orissa v. Dr. (Miss) Binapani Dei : (1967)IILLJ266SC and D. F. O. South Kheri v. Ram Sanehi Singh :

Cibatul Limited Vs. Union of India (Uoi) and ors.

Court : Gujarat

Subject : Excise

Reported in : 1979CENCUS404D; (1980)GLR284; (1980)GLR825

and 'J/1' and refund to the petitioner the sum of Rs. 28, 79, 093-35p. which they have collected on the basis that excise duty is … Section 2(d) of the Central Excises and Salt Act, 1944 (I of 1944) (hereinafter referred to as 'the Excise Act'). Ciba Geigy of India Limited are their wholesale buyers. They are a company incorporated in India and are … of 'pith and substance' was applied.48. In The Hingir-Rampur Coal Co. Ltd. and Ors. v. The State of Orissa and Ors. : [1961]2SCR537 , the question which arose related to distinction between 'tax' and fee' in the

Alcobex Metals (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1991)LC569Tri(Delhi)

penalty are concerned. In this context the learned Jt. CDR submitted that the penal provisions in the Central Excise Act are wholly independent of the assessment procedure and that in any event just because the time limit for … from 27-12-1985 by the Central Excises & Salt (Amendment) Act, 1985 (No. 79 of 1985). As a sequel thereof, it is only the Collector who … of lack of jurisdiction in that authority and cited the case of Dayalal v.State Transport Authority, AIR 1973 Orissa 39 and Commissioner of Sales Tax v. Sarjoo Prasad, 1976 (37) STC 533 (SC).4A. In reply Smt. Dolly … of 5 years and therefore it was time barred by limitation under Section 11A of the Central Excises and Salt Act, since there was no

Thakur Prasad Sao and ors. Vs. the Member, Board of Revenue and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22, 22(1), 29, 30, 39, 42 and 43

Reported in : AIR1976SC1913; (1976)2SCC850; [1976]3SCR34

the increase was below 12 per cent. The appellants filed application under Section 39 of the Bihar and Orissa Excise Act, 1915, hereinafter referred to as the Act, for reduction of the fees for the year 1974-75, … increase was below 12 per cent. The appellants filed application under Section 39 of the Bihar and Orissa Excise Act, 1915, hereinafter referred to as the Act, for reduction of the fees for the year 1974-75, but they

Maharashtra State Co-operative Land Development Bank Ltd. and anr. Vs. ...

Court : Mumbai

Subject : Trusts and Societies

Acts : Maharashtra Co-operative Secieties Act, 1960 - Sections 69A(3) and 69A(4); Maharashtra Co-operative Societies (Amendment) Act, 1980 - Sections 69A(4)

Reported in : AIR1982Bom199; (1981)83BOMLR284

Bihar reported in : (1982)3SCC182 . The rule framed by the Board of Revenue under the Bihar and Orissa Excise Act. 1915 required every consumer of denatured spirit to obtain a licence for possession denatured spirit on … reported in : (1982)3SCC182 . The rule framed by the Board of Revenue under the Bihar and Orissa Excise Act. 1915 required every consumer of denatured spirit to obtain a licence for possession denatured spirit on paying certain … stand on a still weaker basis. In terms os sub-s. (3) of Section 69A the Fund to which the contribution is required to be made

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 … the district. The annual rent value of the land was to be calculated in the manner prescribed in Section 79 of the Act. The appellant held certain lands under a mining lease (for extraction of iron ore) from … 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

Tube Products of India Vs. Union of India (Uoi) and anr.

Court : Chennai

Subject : Excise

Reported in : 1989(22)ECC269

had already accrued to his benefit, by the purported exercise of powers under Section 35A of the Central Excise Act by the Collector of Central Excise. It is also necessary to refer to the decision cited by Mr. … availed pro forma credit of duty of Rs.2,383.83 under notification No. 201/ 79 and it is possible that some more customers of the petitioner might … them.The Division Bench also relied upon a passage occurring in the Orient Paper Mills Ltd. v. State of Orissa : [1962]1SCR549 where the attack on the validity of Section 9B of the Orissa Sales Tax Act was

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

Court : Chennai

Subject : Civil

Reported in : (1968)1MLJ37

Orissa Mining Areas Development Fund Act 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 judgment for the majority of the … 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 … a table of Court-Fees in proceedings before the Court was traced to Section 15 of the Charter Act (1861) 24 and 25 Vict. 104, Clause … 78.53 43.60 122.13 124.94 (-) 2.1 1955-56 148.75 57.60 206.35 127.23 (+) 79.12 1956-57 124.58 62.05 186.63 125.73 (+) 60.91 1957-58 104.34 67.63 171.97 124.11