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Bisurnarayan Behura Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47; Code of Criminal Procedure (CrPC) , 1974 - Sections 401

Reported in : 2004CriLJ199; 2003(I)OLR566

2(a) CC No. 536 of 1993. The petitioner has been convicted under Section 47(f) of the Bihar and Orissa Excise Act and sentenced to undergo simple imprisonment for six months and to pay a fine of Rs. … CC No. 536 of 1993. The petitioner has been convicted under Section 47(f) of the Bihar and Orissa Excise Act and sentenced to undergo simple imprisonment for six months and to pay a fine of Rs. 500.00, in … the strength of liquor was found to be 52.5 U.P., temperature as 88 F and indication as 80.6. The aforesaid tests clearly established that what

injecto Plast Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2010]187TAXMAN174(All)

Kanwar and Ors. : (2002) 7 SCC 591 wherein the Apex Court, while considering similar scheme under the Excise Act, has observed that where two views are possible, one in favour of the assessee must be adopted. There … (m) of Section 87 of the said scheme were referred by the learned Counsel for the petitioner, besides Section 88 thereof which provides the settlement of tax payable. Section 88 of the scheme, besides other things, provides that … it.17. When the matter was taken up earlier, two judgments, one of Orissa High Court and another of Karnataka High Court, taking divergent views on

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

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

Radhey Biscuits Pvt. Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Excise Act - Sections 22, 30 to 35, 40, 42, 44, 44(1), 89 and 90; Bihar Excise Act, 1915 - Sections 20; Bihar and Orissa Excise Act

Reported in : 2007(2)BLJR1921; [2007(3)JCR85(Jhr)]

power to the Board to make Rules. The Board of Revenue has notified instructions under the Bihar & Orissa Excise Act. Chapter-III deals with the settlement and licenses. Rule 74 provides the term of license as one … forthwith.26. In the facts and circumstances of the case, there shall be no order as to costs. Bihar Excise Act, Section 44-Renewal of licence-Surrender of licence applied in Group-I-Application rejected-Premature surrender not accepted-Contention-Proof of payment of licence fee for … Rule 86 onwards deal with the settlement of shops by auction. Rule 88 provides for issuance of a sale notice in Form-127. Rule 97 prohibits

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 … privilege in terms of Indian Mica (supra).13. However, the judgment in paragraph 88 makes the following observations: “On an analysis of the aforesaid decisions and … 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.

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

Central Wines and ors. Vs. Govt. of A.P. and ors.

Court : Andhra Pradesh

Subject : Sales TaxConstitution

Acts : Andhra Pradesh General Sales Tax Act, 1937; Andhra Pradesh General Sales Tax (Amendment) Act, 1988 - Sections 15 and 16; Constitution of India - Articles 14, 226, 285, 286, 301, 303 and 304

Reported in : 1992(2)ALT289

undisputed facts are that the petitioners held at the relevant point of time two licences under the A.P. Excise Act read with A.P. Foreign Liquor and Indian Liquor Rules, 1970- one was wholesale licence known as FL 15 … relation to the taxation. (Vide Epari Chinna Krishna Moorthy v. State of Orissa, : [1964]7SCR185 ); Jawaharmal v. State of Rajasthan, : [1966]1SCR890 ; and … definition) was dealt with by the newly introduced provision viz., Section 5(2)(d) read with Sixth Schedule to the Act. Section 5(2)(d) lays down that in the case of the goods mentioned in the Sixth Schedule, tax under the

Ashok Kumar Majhi and Another. Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act - Section 22, A 29(2)(a) Read With Rules 3, 4; Foreign Liquor Rules - Rule 3, I 3-A.

objection dated 11.11.2009 under Annexure-3 did not satisfy the requirement of Section 22 of the Bihar and Orissa Excise Act, 1915 since the notice failed to specify the "loca1ity" and the "loca1 area" within i which the excise … the Collector after due enquiry along with the proposal vide letter No. 88 dated 15.3.2010. In so far as further alleged objection dated 23.12 2009 … the social workers and villagers of village Boden in the A District of Nuapada in the State of Orissa have prayed for quashing of i ' Notice No.248 dated 10.7.2010 issued by the Collector & Districtpetition and

Elecon Engineering Co. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1999)(107)ELT337TriDel

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