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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

is the nature in which duty of excise is levied under Entry 84 in List I. The said Entry empowers Parliament to impose duties of … 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 … J.1. This is a petition filed 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 first petitioner is a public limited … 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

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 Seventh Schedule also demarcates taxing powers related to alcohol separately. Entry 84 of List I (before it was amended by the Constitution (One Hundred … 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.

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 levy of a 'cess', based 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 Bench of this Court in India … 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

State Of Orissa Vs. M/s Utkal Distilleries Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

51 the words used are alcoholic liquors for human consump­ tion. Entry 84 in List I reads: “84. Duties of excise on tobacco and other … after distillation.20. Even the perusal of Section 27(1) read with Section 2(6) of the erstwhile Bihar and Orissa Excise Act, 1915, (hereinafter referred to as ‘the said Act’), which governed the 16 field at the relevant time, would … 1 NON­REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.5666­5668 OF2009STATE OF ORISSA & ORS. ...APPELLANT(S) VERSUS M/S UTKAL DISTILLERIES LTD. .... RESPONDENT(S) JUDGMENT B.R. GAVAI, J.1. The present appeals challenge

Smt. Shahnaz HussaIn Wife of Late Shri Nasir Hussian Vs. State of U.P. ...

Court : Allahabad

Subject : ExciseCriminal

Reported in : 2008(227)ELT61(All)

but the Excise Department had issued a show cause notice dated 2.3.1988 under Section 11A of the Central Excise Act, 1944 (Hereinafter referred to as the 'Act') and contended that they were manufacturing cosmetic and not Ayurvedic Medicines. … three preparations were in fact medicinal preparations containing alcohol falling within Item 84, List I of the 7th Schedule to the Constitution, on which item, … C.A. Abraham v. I.T.O. Kottayam and Ors. : [1961]41ITR425(SC) ; Titaghur Paper Mills Co. Ltd. v. State of Orissa and Anr. : [1983]142ITR663(SC) ; H.B. Gandhi v. Gopinath & Sons 1992 (Suppl.) 2 SCC 312; Whirlpool Corporation

Shahnaz Ayurvedics Vs. Commissioner of Central Excise

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 35C and 37B; Constitution of India - Articles 32 and 226

Reported in : 2004(173)ELT337(All)

Act, 1985, hereinafter called the 'Act 1985'. For that purpose, the provisions of Section 11A of the Central Excise Act, 1944, hereinafter called 'the Act 1944' were invoked and the matter was also examined as to whether the … three preparations were in fact medicinal preparations containing alcohol falling within Item 84, List I of the 7th Schedule to the Constitution, on which item, … C.A. Abraham v. I.T.O. Kottayam and Ors. : [1961]41ITR425(SC) ; Titaghur Paper Mills Co. Ltd. v. State of Orissa and Anr. : [1983]142ITR663(SC) ; H.B. Gandhi v. Gopinath & Sons, 1992 (Suppl.) 2 SCC 312; Whirlpool Corporation

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 … assessment of articles falling under any of the sub-headings of Heading No. 84.66 on their importation has to apply to the proper officer of the

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

Income Tax Act 1961 on the payment of bottling fees made to the State Government under the Rajasthan Excise Act 1950. Section 43-B(a) allowed a deduction in respect of any sum payable by the assessee by way of … Entry 23 of List II and Entry 54 of List I ................... 84 i. Meaning of “regulation of mines” and “mineral development”...................... 84 ii. Analysis … are spatially located in a few mineral rich states, namely, Andhra Pradesh, Chhattisgarh, Gujarat, Jharkhand, Karnataka, Madhya Pradesh, Orissa, Rajasthan, and West Bengal.11 Since mineral resources are a shared inheritance of the people, it has always been

Kalyani Stores Vs. the State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 13, 27, 28, 90 and 293; Indian Councils Act, 1892 - Sections 5; Bangalore Municipal Corporation, 1949 - Sections 97 and 98; Devolution Rules; Indian Tariff Act, 1894; Sea Customs Act, 1878; Government of India (Amendment) Act, 1951; Government of India Act, 1935; Excise and Abkari Act; Constitution of India (4th Amendment) Act, 1955; Constitution of India - Articles 226, 276, 301, 302, 303, 304, 304(1), 305, 366(10), 372 and 395

Reported in : AIR1966SC1686; [1966]1SCR865

held a licence as retail vendors for ' all types of foreign liquor' under the Bihar and Orissa Excise Act, 1915. The expression foreign liquor apparently includes Ale, Beer, Port, Cider and other fermented Liquors, cordials, mixtures and … the States. What the division is, may be seen by comparing Entry 84 of List 1 with Entry 51 of list II. --------------------------------------------------------------------------- ENTRY 84 … J. 1. The appellants-Kalyani Stores - deal in liquor at Rourkela, District of Sundergarh in the State of Orissa. The appellants held a licence as retail vendors for ' all types of foreign liquor' under the Bihar … manufacture, possession and sale of certain kinds of liquor and intoxicating drugs. Section 27 of the Act as amended by the Adaptation Order, 1950, Provides:

Collector of Customs Vs. Mansingka Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Customs

Reported in : (1987)(13)LC717Tri(Kol.)kata

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta