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Appanna Vs. the State

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47, 57 and 87

Reported in : AIR1951Ori29

The petitioner (Ch. Appanna) has been convicted Under Section 47(a), Bihar and Orissa Excise Act, for having in possession and causing the sale of Government … ORDERBay, C.J.1. The petitioner (Ch. Appanna) has been convicted Under Section 47(a), Bihar and Orissa Excise Act, for having in possession and causing the sale of Government licensed liquor in a tati enclosure near the … eon fined to be availed of in any particular part of the town; (ii) that in view of Section 87 of the Act, initiation of the prosecution was bad in law inasmuch as cognisance had been taken on

The State of Madhya Pradesh Vs. Ramcharan

Court : Madhya Pradesh

Subject : CriminalConstitution

Acts : Evidence Act, 1872 - Sections 57 and 78; Telegraph Wires (Unlawful Possession) Act, 1950 - Sections 7(1); Constitution of India - Article 13

Reported in : AIR1977MP68

SC 1686 = (1966) I SCR 865 a notification issued under Section 27 of the Bihar and Orissa Excise Act, 1915 imposing a countervailing duty on foreign liquor was held to be existing law within the meaning of … Land Acquisition Act, 1894. The question before the Supreme Court was whether this notification amounted to law under Section 87 read with Section 2(d) of the Bombay Reorganisation Act, 1960, and continued to be effective after the reorganisation … by Article 372 of the Constitution. In Kalyani Stores v. State of Orissa, AIR 1966 SC 1686 = (1966) I SCR 865 a notification issued

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

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

Hirakud Industrial Works Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2003)(86)ECC611

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

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

assumption that the import fee levied is in the nature of    duty which cannot be imposed under the Excise Act, 1984 when, in    fact, the import fee levied is the price for parting with the    privilege given to … per ton. All other States haveaccepted the same. They are getting enhanced royalty but despite IndiaCement (supra) and Orissa Cement (supra) the State of West Bengal aloneamended the impugned acts and had been insisting that it can … Not exceeding Rs. 0.50 per tonne onannual despatches of coal    No separate section. S: 4(2 )(a): Notexceeding Rs. 0.06 on development value of the land … KG.-UHVB    5600,    STEAM    392.00    6.50    3.50    207.20    29.60    1.001.00    248.80    840.80    33.63    874.43    6200 Kilo    SLACK    585.00    6.50    3.50    204.75    29.52    1.00    1.00    246.00    831.00   

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

then was) Mudholkar. JJ.. Raghubar Dayal J. dissenting) that Inspector and Sub-Inspector of Excise under the Bihar and Orissa Excise Act, 1915 were 'police officers.'(3) Soni Vallabhadas Liladhar v. Asst. Collector of Customs AIR 1965 SC 481 … Macleod, O J. and Crump, J, held in the case of a prosecution under the Bombay Salt and Excise Act, an Excise Officer was not a police officer within the meaning of Section 25 of the Indian Evidence … Police under Section 173 (1) See the Assistant Collector of Customs v. 87. An officer of the Railway Protection Force has to file a complaint

Xcell Automation Vs. Government of Punjab and anr.

Court : Punjab and Haryana

Subject : Sales Tax

Reported in : (2007)146PLR685; (2007)5VST308(P& H)

This petition seeks quashing of order dated February 28, 2005 (annexure P 6), passed by respondent No. 2, Excise and Taxation Officer, Information Collection Centre, Balongi District, Ropar.2. By the said order, penalty has been imposed on … v. Leukoplast (India) Ltd. [1997] 105 STC 318 (SC) and Titaghur Paper Mills Co. Ltd. v. State of Orissa : [1983]142ITR663(SC) .12. In Transport Corporation of India Ltd. [1985] 60 STC 14 (AP), the Andhra Pradesh High … last stage while as per provisions of the Punjab General Sales Tax Act, 1948 (for short, 'the Act'), the goods were liable to tax at … liable to tax at last stage and though Schedule 'D' read with Section 5(3) of the Act, dealing with the declared goods mentioned one of … Foundry v. Union of India [1995] 99 STC 87.7. The petitioner later on learnt that an order

Somaiya Organic (India) Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1995)LC55Tri(Delhi)

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

R.N. Kaker Vs. Shabir FidahuseIn and Another

Court : Mumbai

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 9, 14, 21, 41, 42, 42(2), 43, 44, 52, 53, 67 and 173; Evidence Act - Sections 25; Code of Criminal Procedure (CrPC) , 1973 - Sections 102(3), 161, 162, 173, 190 and 202; Bihar and Orissa Excise Act, 1915 - Sections 156; Sea Customs Act, 1878 - Sections 170; Central Excises Act, 1944; Railway Property (Unlawful Possession) Act, 1966 - Sections 8(1); Customs Act - Sections 108

Reported in : 1989(1)BomCR503; 1990CriLJ144

Act. Such questions have been decided mainly in relation to Bihar and Orissa Excise Act or Sea Customs Act or in relation to Central Excises … the provisions of the NDPS Act. Such questions have been decided mainly in relation to Bihar and Orissa Excise Act or Sea Customs Act or in relation to Central Excises and Salt Act. Mr. Desai, therefore, rightly started … (a) the officer-in-charge of the nearest police station, or (b) the officer empowered under S. 53 of the Act. Section 53 is material and it is as follows :'53(1) The Central Government, after consultation with the State Government