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M.R. Patel Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(7), 8, 8(3), 34, 35, 38, 40, 45 and 91; Constitution of India - Article 136

Reported in : AIR1966SC343; 1965(0)BLJR443; [1965]2SCR693

of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred … six shops in the town of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred to as the Act. A total sum of … Act it must be held that the Board, in exercise of its powers under section 38 read with section 91, could from time issue general directions with regard to the conditions of any license granted under the Act

S. Swaminathan Vs. State of Delhi

Court : Delhi

Subject : Criminal

Acts : Punjab Excise Act - Sections 68; Indian Penal Code (IPC) - Sections 120B and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 91, 173, 209, 227, 228, 239 and 246; Code of Criminal Procedure (CrPC) , 1898 - Sections 207 and 207A; Constitution of India - Articles 14 and 21

Reported in : 2008CriLJ1957

had framed a charge against the petitioners only for the alleged offence under Section 68 of the Punjab Excise Act. 3. Briefly stated case of the prosecution was that M/s.G.M.Breweries Ltd. (hereinafter called the company) was a wholesale … material produced by the police.24. It would be interesting to note that the Hon'ble Supreme Court even considered Section 91 of the Code of Criminal Procedure 1973 in Debendra Nath Padhi's case (supra) and in para 25 and … of the Supreme Court, decision being reported as : AIR2005SC359 State of Orissa v. Debendra Nath Padhi. 21. In Debendra Nath Padhi's case (supra), Supreme

Reliance Industries Ltd. Vs. Asst. Commissioner of Sales Tax and ors.

Court : Orissa

Subject : Sales Tax/VAT

Reported in : 106(2008)CLT245; (2008)15VST228(Orissa)

new product had emerged. While so held, honourable apex court observed that in Section 3 of the Central Excise Act, 1944, the words 'excisable goods' have been qualified by the words 'which are produced or manufactured in India'. … .(vii) Saurashtra Calcine Bauxite and Allied Industries v. State of Gujarat [1993] 91 STC 435 (Guj).5. Per contra, Mr. Mohanty, learned Senior Standing Counsel appearing … Assistant Commissioner, Sales Tax, (LTU) Cuttack-II Range, Cuttack (hereinafter called the 'the ACST') under Section 30 of the Orissa Value Added Tax Act, 2004 (hereinafter called 'the OVAT Act') whereby claim of the petitioner that furnace oil

Hind Stone, a Partnership Firm and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Constitution

Acts : Constitution of India - Articles 13 (3) and 19 (6); Mines and Minerals (Regulation and Development) Act, 1957 - Sections 15 (1); ;Tamil Nadu Minor Mineral Concession Rules, 1959 - Rule 8-C

Reported in : AIR1981Mad82

In that case the Government of Bihar by a notification issue6 under Section 19(4) of the Bihar and Orissa Excise Act, 1915 prohibited the possession by any person, of country liquor and of certain drugs in the … that case the Government of Bihar by a notification issue6 under Section 19(4) of the Bihar and Orissa Excise Act, 1915 prohibited the possession by any person, of country liquor and of certain drugs in the areas specified … was decided that the Power given to the Dominion Parliament by Section 91(2) of the British NorthAm6rica Act to make laws for the regulation of

Sri Narayan Prasad Vs. the State of Orissa and ors.

Court : Orissa

Subject : Constitution

Acts : Constitution of India - Articles 226 and 227; Bihar and Orissa Excise Act, 1915 - Sections 2, 27, 29 and 89; Orissa Excise (Exclusive Privilege) Rules, 1970 - Rule 6A(3)

Reported in : 1995(II)OLR361

has bean framed in exercise of powers under Sub-Section (1) of Section 89 of the Bihar and Orissa Excise Act, 1915 which empowers the State Government to make rules to carry out the objects of the Act, or … J.1. This order shall also govern the disposal of OJC. No. 827/92 (Smt. Kamala Saha v. State of Orissa) OJC No. 1359/92 (Ganouri Prasad v. State of Orissa) and OJC No. 1361/92 (Lalan Prasad Gupta v. State

Bhajaram Chowdhury Vs. State of Orissa and ors.

Court : Orissa

Subject : ExciseConstitution

Acts : Constitution of India - Articles 162 and 226; Bihar and Orissa Excise Act, 1915 - Sections 29 and 39

Reported in : AIR1993Ori248

the Collector dated 10-1-91.2. The amount of exclusive privilege is fixed under Section 29 of the Bihar and Orissa Excise Act and under Sub-Section (3) thereof, the amount determined under Sub-Section (2) is declared to be final … Collector dated 10-1-91.2. The amount of exclusive privilege is fixed under Section 29 of the Bihar and Orissa Excise Act and under Sub-Section (3) thereof, the amount determined under Sub-Section (2) is declared to be final and binding

N.K. Doongaji and Co. Vs. the State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Madhya Pradesh Excise Act, 1915 - Sections 8 to 17, 18, 25, 27 and 28; Madhya Pradesh Excise (Amendment and Validation) Act, 1964; Constitution of India - Articles 19(1), 19(6), 47 and 265

Reported in : AIR1975MP1; 1974MPLJ699

Section 19 of the Eastern Bengal and Assam Excise Act and Rules 91 and 92 of the Rules framed thereunder.Section 19 provided that the Provincial … J. and I will not repeat the same. I will straightway come to the relevant provisions of the Excise Act. Section 2 of the Act contains certain definitions. 'Intoxicant' is defined by Section 2 (11-A) to mean any liquor … tax and a fee was again considered by their Lordships in Shri Jagannath Ramanuj Das v. State of Orissa, AIR 1954 SC 400. The following observations made by their Lordships in paragraph 9 are pertinent:'As has been

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 … Holder of the 10 (ten) Out Still shops in Keonjhar district namely 91) Palaspanga, 92) bansapani, (3) Juruli, (4) Kalimati, (5) Barbil, (6) Bhadrsahi, (7) … 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

Bhagwan Singh and ors. Vs. Union of India (Uoi) and ors.

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AC, 185 and 206C; Constitution of India - Article 226

submits that in view of the provisions of Sections 20, 22, 23 and 42 of the Bihar and Orissa Excise Act and Rule 34 of the Rules, a licensee is precluded from transferring his right nor can … ground is concerned, on a detailed consideration of the provisions of the Income-tax Act, 1961, and the Bihar Excise Act, 1915, and the rules made thereunder, in the case of Ramjee Prasad Sahu v. Union of India : … In these applications the petitioners have, inter alia, questioned the vires of Sections 44AC and 206C of the Income-tax Act, 1961.2. It is admitted that

Bhagwan Singh and Others Vs. Union of India and Others.

Court : Patna

Subject : Direct Taxation

submits that in view of the provisions of sections 20, 22, 23 and 42 of the Bihar and Orissa Excise Act and rule 34 of the Rules, a licensee is precluded from transferring his right nor can … ground is concerned, on a detailed consideration of the provisions of the Income-tax Act, 1961, and the Bihar Excise Act, 1915, and the rules made thereunder, in the case of Ramjee Prasad Sahu v. Union of India : … In these applications the partitions have, inter alia, questioned the vires of section 44AC and 206C of the Income-tax Act, 1961.It is admitted that the