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State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1) and 19(6); Bihar and Orissa Excise Act, 1915 - Sections 2(9), 22, 29, 29(1) and 29(2); Indian Councils Act, 1892 - Sections 5; Orissa Excise Rules, 1965; Bihar and Orissa Excise (Amendment) Act, 1970

Reported in : AIR1972SC1816; 38(1972)CLT481(SC); (1972)2SCC36; [1972]3SCR784

carrying on the business of selling country liquor. In pursuance of the order made by the State of Orissa, the Excise Commissioner notified on January 8, 1971 that the exclusive privilege of selling by retail the country … law as well as the orders passed by the Government under Section 29 of the Bihar and Orissa Excise Act, 1915 (as amended upto October 6, 1970) (to be hereinafter referred to as the Act). The preamble to

Balkishan A. Devidayal Vs. State of Maharashtra

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 8(1), 9(3), 9(4), 14, 160, 161, 193 and 228; Code of Criminal Procedure (CrPC) - Sections 2, 3, 4, 4(2), 5, 6, 7, 8, 8(1), 9, 9(3), 10, 11, 12, 13, 14, 18, 19, 19B, 21, 22, 23, 25, 77, 78(3), 154, 155(2), 156, 160, 162, 162(1), 173, 173(1), 173(4), 190, 190(1) and 251-A; Code of Civil Procedure (CPC), 1908 - Sections 132 and 133; Evidence Act - Sections 3, 8, 8(1), 8(2), 9, 9(3), 9(4), 21, 24, 25, 26, 27, 32, 77(2), 78(3), 145, 162, 162(1) and 165

Reported in : AIR1981SC379; (1980)82BOMLR471; 1980CriLJ1424; (1980)4SCC600; [1981]1SCR175

an Excise Officer exercising the power of investigation under the Bihar and Orissa Excise Act, 1915, is a 'police officer' within the meaning of Section … There, the question was, whether an Excise Officer exercising the power of investigation under the Bihar and Orissa Excise Act, 1915, is a 'police officer' within the meaning of Section 25, Evidence Act. Mudholkar, J. speaking for himself … and as such any confession or incriminating statement recorded by him in the course of an inquiry under Section 9 of the Act is inadmissible in evidence.(2) Whether a person arrested by an Officer of the Railway Protection

Brijlal Malhotra Vs. the State

Court : Orissa

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 179, 190, 190(1), 207A, 251A and 252; Opium Act - Sections 9 and 20G; Bihar and Orissa Excise Act

Reported in : AIR1961Ori64; 26(1960)CLT647; 1961CriLJ539

in this case.8. Whether a report of an Excise Officer under the provisions of the Bihar and Orissa Excise Act would amount to a police report within the meaning of Section 251-A Cr., P. C. does not arise … to take delivery of the opium parcel, it must be held prima facie that he imported opium into Orissa from Uttar Pradesh, which was also an offence punishable under Section 9(c) of the Opium Act. The mere

State of Orissa Vs. Hari Behera and anr.

Court : Orissa

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 82(1); Orissa Narcotic Drugs and Psychotropic Substances Rules, 1989 - Sections 74 and 82(2) - Rule 107(2); General Clauses Act - Sections 24; Opium Act - Sections 9 and 47; Bihar and Orissa Excise Act

Reported in : 1999(II)OLR236

Excise Under Section 9 (a) of the Opium Act along with Section 47 (a) of the Bihar and Orissa Excise Act. It is admitted that the offences alleged to have been committed in both the cases took … Under Section 9 (a) of the Opium Act along with Section 47 (a) of the Bihar and Orissa Excise Act. It is admitted that the offences alleged to have been committed in both the cases took place after

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

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 … 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 … and praying that the said orders should be quashed and set aside and it should be declared that Section 9 of the R. P. U. P. Act is ultra vires the Constitution of India and for quashing the

C.D. Kamdar and ors. Vs. State of Orissa, Represented Through the Secr ...

Court : Orissa

Subject : Excise

Acts : Indian Forest Act, 1927 - Sections 2(4) and 41; Bihar and Orissa Excise Act, 1915 - Sections 2, 12, 38 and 90(7); Orissa Excise (Amendment) Act, 1975; Orissa Excise (Mohua Flower) Rules 1976 - Rules 9 and 10; Constitution of India - Articles 19, 110 and 199; Board's Excise (Fixation of Fees on Mohua Flowers) Rules, 1976 - Rule 5

Reported in : 1985(I)OLR291; (1985)TaxL.R.2497

charactristics and use of Mohua flower, it was included as an intoxicant by amending the Bihar and Orissa Excise Act, 1915 (B. and O. Act 2 of 1915) (here in after referred to as the 'Act'), in Orissa … the State Rules provides that there shall be no restriction for transport of Mohua flower inside the State. Section 9 of the Act provides for prohibition of import of an intoxicant. Under Rule 8 of the State Rules … on the business of purchase of Mohua flowers in the State of Orissa and export of the same outside the State. They have assailed the

Indian Mica Micanite Industries Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 49 and 90; Government of India Act, 1935 - Sections 143(2); Madras Religious Endowments Act, 1951 - Sections 76(1); Calcutta Municipal Act, 1951 - Sections 527(43) and 548 (2); Factories Act, 1948; Board's Rules - Rules 9, 63 to 68 and 111

Reported in : AIR1971SC1182; 1973(0)BLJR502; 37(1971)CLT539(SC); (1971)2SCC236; [1971]SuppSCR319

by certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule … certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The appellant, Indian Mica & Micanite Industries contends that the said Rule is ultra … certificate the vires of Rule 111 of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915 is in issue. The

M/S. Shree Maruti Cloth Store. Vs. the Sales Tax Officer,cuttack.

Court : Orissa

Subject : Other Taxes

Acts : Orissa Entry Tax Act - Sections 9 (1),10 Rule 15D; Uttar Prsdesh (U.P) Trade Tax Act - 21(2); Central Excise and Salt Act - 4, 11, 11-A, 35-L.

S.C. 241), M/s. Mysore Rolling Mills (P) Ltd. V. Collector of Central Excise, Belgaum (A.I.R. 1987 S.C. 1188) and Additional Commissioner (Legal) and another V. … 1. C.R. DASH, J. Section-9 of the Orissa Entry Tax Act, as it stood before amendment by Orissa Entry Tax (Amendment) Act, 2005 (referred to as … 1. C.R. DASH, J. Section-9 of the Orissa Entry Tax Act, as it stood before amendment by Orissa Entry Tax (Amendment) Act, 2005

Hindustan Zinc Limited Vs. the Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Civil

Acts : Companies Act, 1956; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 9, 9(1) and 9(3); Minerals Concession Rules, 1960 - Rules 54, 55 and 64B to 64D

Reported in : AIR2006Raj87; RLW2006(2)Raj1206; 2006(1)WLC755

Section 9(3), the matter came up before the Hon'ble Apex Court in the case of the State of Orissa v. Steel Authority of IndiaLtd. : [1998]3SCR1074 . That was a case of lime-stone and dolomite for which … processing of ore amounting to consumption and, therefore, the entire mineral is excisable to levy of royalty. Therefore, the plea raised by the petitioner is … rates of royally to be charged on different minerals removed or consumed from the mining lease area under Section 9(3) of the Mines and Minerals (Development and Regulation) Act, 1957 (for short 'the Act of 1957'). These rates

Badku Joti Savant Vs. State of Mysore

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Sea Customs Act, 1878 - Sections 167 (81); Land Customs Act, 1924 - Sections 9; Foreign Exchange Regulation Act, 1947 - Sections 8(1); Central Excises Act, 1944 - Sections 9, 13, 14, 18, 19, 21, 21(2) and 37(2) ; Indian Evidence Act - Sections 24 and 25; Code of Criminal Procedure (CrPC), 1898 - Sections 173 and 190; Bihar and Orissa Excise Act, 1915 - Sections 77(2) and 78(3)

Reported in : AIR1966SC1746; 1966CriLJ1353; 1978(2)ELT323(SC); [1966]3SCR698

by majority itwas held that an excise officer under the Bihar and Orissa Excise Act (No. 2 of1915) was a police officer within the meaning … Bihar 0065/1963 : 1964CriLJ705 where by majority itwas held that an excise officer under the Bihar and Orissa Excise Act (No. 2 of1915) was a police officer within the meaning of s. 25 of the Evidence Act. 6. … Court. Theappellant was prosecuted under section 167 (81) of the Sea Customs Act (No. 8of 1878) read with Section 9 of the Land Customs Act (No. 19 of 1924). Theappellant lives in a village which is close to … this behalf may arrest any person whom he has reason to believeto be liable to punishment under the Act. Section 18 lays down that allsearches made under the Act or any rules made thereunder and all arrests madeunder