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Sri Kailash Nahak @ Naik and ors. Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008CriLJ2909; 2008(I)OLR666

all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been … under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel appearing for … objection with regard to grant of bail to the petitioners. He contended that in view of the new Section 85-A introduced into the State Act, which has come into force with effect from 01.06.2006, a bar has been

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 … ................................................... 79 c. Evolution of the legislative lists on ‘intoxicating liquor’ ........................... 85 d. The harmonious interpretation ............................................................... 96 v. The correctness of the decision … 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.

Union of India (Uoi) Vs. Lankapali Pravakar Rao and anr.

Court : Orissa

Subject : Criminal

Acts : Gold (Control) Act, 1968 - Sections 2, 8(1), 37, 42, 85(1), 97(1), 98B and 99; Gold Control (Forms, Fees and Miscellaneous Matters) Rules, 1968 - Rule 13

Reported in : 65(1988)CLT729; 1988(18)ECC299; 1988(36)ELT584(Ori)

Code, the Union of India represented by the Collector, Customs and Central Excise, Bhubaneswar, assails the judgment of the Additional Sessions Judge, Cuttack, in Criminal … account for the gold seized from their possession and as such they could not escape the mischief of Section 85 of the Act. On these findings, he held the accused persons guilty of the charge under Section 85(1)(ii) … He stated that Shri Hiralal Banerjee was the Collector at Calcutta and exercised jurisdiction over the State of Orissa. He further stated that he was authorised in writing by the Collector to file the complaint in the

Motilal Chunnilal Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 185; Rajasthan Excise Act, 1950 - Sections 34, 42E, 54 and 58; Rajasthan Excise Rules, 1956 - Rules 57, 67 and 93

Reported in : 1987(2)WLN126

nature that, if permitted, it would defeat the public policy as contained in the provisions of the Rajasthan Excise Act, 1950 ? 2, If the answer to the above is in the affirmative, whether the Tribunal was justified … : [1983]143ITR304(MP) and CIT v. Kondra Durgaiya : [1983]143ITR315(MP) .20. The same view was also taken by the Orissa High Court in Mohapatra Bhandar v. CIT : [1965]58ITR671(Orissa) and it was held that the income-tax authorities were … the firm was not valid and, therefore, not entitled to registration under Section 185 of the Income-tax Act, 1961 ?' 2. The Government of Rajasthan … Calcutta High Court in CIT v. Manick Chandra Dey [1977] 106 ITR 850, wherein the view taken by the Full Bench of the Allahabad High

PrawIn Kumar Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Reported in : 107(2009)CLT385

transparency and making safe the huge Govt, revenue involved.As per provisions under Section-23 of the Bihar and Orissa Excise Act 1915(1) a grantee of an exclusive privilege under Section 22 shall not let or assign the same or … Sri Prawin Kumar entered into a partnership deed with one Sri Rajesh Kumar Sahu of Titilagarh, Dist: Bolangir, Orissa on 1.5.05 declaring therein that he has already applied for addition of the name of Sri Rajesh Kumar … Ku. Sahoo that he was solvent enough to the extent of Rs. 85.00 lakh as per solvency certificate issued by the Addl. District Magistrate, Bolangir.

Assistant Commissioner of Income-tax Vs. Gendalal Hazarilal and Co.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 145, 145(1) and 260A

Reported in : (2003)185CTR(MP)373; [2003]263ITR679(MP)

Rs. 3,89,525 which was said to be supported by the certificate issued by the competent authority of the Excise Department. As per P-5 certificate for the three groups, the profit worked out to Rs. 3,89,525. As observed … is a manifest distinguishable feature. In the case of Guttoffnungashutto Sterkrado : [1992]197ITR66(Orissa) a Division Bench of the Orissa High Court held that though the principles of res judicata were not strictly applicable to assessment proceedings, it … Misra J.1. In this appeal preferred under Section 260A of the Income-tax Act, 1961 (for brevity 'the Act'), the Revenue has called in question the

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

M/S. Visa Steel Limited, Bhubaneswar Vs. Commissioner, Central Excise, ...

Court : Orissa

Subject : Land Acquisition

HIGH COURT OF ORISSA: CUTTACK OTAPL No.02 of 2013 From order No.A-431/KOL/2012 dated 05.07.2012 passed by the learned Customs, Excise & Service … Date of Judgment:24. 07.2013 B.N. MAHAPATRA, J.The present appeal has been directed under Section 130 of the Customs Act, 1962 (in short, “the Act, 1962”.) against the order dated 05.07.2012 passed by the Customs, Excise & Service … any, leviable on such goods shall, save as otherwise provided in Sec. 85 be assessed. Sub-section (3) empowers the proper officer to require the importer,

itel Industries Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2004)(93)ECC639

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

Mahanadi Coalfields Ltd. and anr. Vs. State of Orissa and ors.

Court : Orissa

Subject : Other Taxes

Acts : Orissa Rural Employment, Education and Production Act, 1992; Constitution of India - Articles 14 and 285; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 9A; Orissa Cess Act - Sections 2; Coal-bearing Areas (Acquisitiion and Development) Act, 1957 - Sections 10, 11 and 11(1); Sale of Goods Act, 1930 - Sections 64A

Reported in : AIR1994Ori258; 1995(I)OLR544

of the levy was challenged on the ground that it was not a fee, but a duty of excise of coal and therefore, was covered by Entry 84 of List I of the Seventh Schedule and also … The India Cement Ltd. v. State of Tamil Nadu, AIR 1990 SC 85. In this case, the levy made under Sections 115 and 116 of … G.B. Patnaik, J.1. The constitutional validity of the Orissa Rural Employment, Education and Production Act, 1992 (Orissa Act 36 of 1992) (hereinafter referred to as the 'impugned … Government Company, with whom the land in question vests in accordance with Section 11 of the Coal Bearing Areas (Acquisition and Development) Act, 1957 (Central