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Raj Dayal Saha Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 89 and 90; Bihar and Orissa Excise Rules - Rule 102(A)

Reported in : 95(2003)CLT128

for the reason that it had never been published as contemplated by Section 92 of the Bihar and Orissa Excise Act and that it was beyond the rule making power of the Board of Revenue traceable to … the reason that it had never been published as contemplated by Section 92 of the Bihar and Orissa Excise Act and that it was beyond the rule making power of the Board of Revenue traceable to Section 90

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax/Vat

Reported in : (2008)12VST149(P& H)

of the Supreme Court struck down the notification issued by the State Government under the Bihar and Orissa Excise Act, 1915, for levy of countervailing duty on foreign liquor imported into the State by declaring it to be … : [1961]1SCR809 proceeded on the basis that the Australian decisions which dealt with the scope and effect of Section 92 of the Australian Constitution would be of no assistance in construing the effect of the provisions in Part … cannot, therefore, fall under Article 304(b).51. In Kalyani Stores v. State of Orissa : [1966]1SCR865 , a Constitution Bench of the Supreme Court struck down

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

because (a) the cess was not a fee but a duty of excise on coal which was a field covered by Entry 84 of List … with the development of mines and minerals or their regulation. The proceeds of the land cess are, under Section 92 of the Act, to be credited to the District fund, into which, under the terms of the Finance … on the royalty derived from mining lands, by the States of Bihar, Orissa and Madhya Pradesh is challenged in these petitions and appeals. A seven-Judge … and the cess on land held in connection with mineral rights were the tax levied under the said Act. Section 12: The proceeds of the cess on land held in connection with the mineral rights may be utilised

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 … Ordinance, 1944 made by Lord Wavell. the Governor General of India, in exercise of the Powers conferred by Section 92 of the Government of India Act, 1935. The Ordinance had only three sections. It defined 'railway stores' including

S.M. Datta Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Labour and Industrial

Acts : Factories Act, 1948 - Sections 51, 54, 62, 63 and 92; Code of Criminal Procedure (CrPC) - Sections 482

Reported in : [2001(89)FLR462]; (2001)IILLJ235Guj

read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of … a complaint under Section 54(1)(a) read with Sections 25 (2) and 57 (c) of the Bihar and Orissa Excise Act was filed. The complaint did not aver that either of the two women who were performing the cabaret … the 'manager' of the factory shall each be guilty of the offence punishable under Section 92 of the Act. Section 92 reads as under:'92. General penalty for offences. -Save as -is otherwise expressly provided in this Act and subject

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

Tofan Singh Vs. The State Of Tamil Nadu

Court : Supreme Court of India

Subject : Right to Information

that a confession made to an Excise Inspector under the Bihar and Orissa Excise Act of 1915, would be a confession made to a police … the NDPS Act, being a penal statute, is in contradistinction to the Customs Act, 1962 and the Central Excise Act, 1944, whose dominant object is 2 to protect the revenue of the State, and that therefore, judgments rendered … is not disputed before us that this notification is still in force. By virtue of the provisions of Section 92 the Act it shall have effect as if enacted in the Act. It would thus follow that an … 38.On the other hand, the CrPC has been made expressly applicable by the following sections of the NDPS Act: section 34(2), which refers to the form of a security bond; section 36B, which refers to the High Court’s

Raj Exports Vs. National Aluminium Co. Ltd.

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 9(4), 25, 25(1) and 74; Import Trade Control Act; Central Excise Act - Sections 57A; Foreign Trade (Development and Regulations) Act; Customs Tariff Act, 1975 - Sections 3; Imports and Exports (Control) Act, 1947; Imports (Control) Order, 1955; Central Excise Rules, 1944 - Rules 12(1), 13(1), 56A, 57A, 191A and 191B; Customs and Central Excise Duties Drawback Rules, 1971

Reported in : 1996(87)ELT349(Ori)

the policy under Import Trade Control Act and also under Duty Draw Back Rule under Custom and Central Excise Act would stand defeated. The contention of Custom as made out in the case is that even if one … judgment delivered by my learned brother. - LABOUR & SERVICES Pay Scale:[Tarun Chatterjee & R.M. Lodha,JJ] Fixation - Orissa Service Code (1939), Rule 74(b) Promotion - Government servant, by virtue of Rule 74(b), gets higher pay than … Custom authorities have placed on record the statutory provisions as envisaged under Section 25 of the Customs Act, 1962 regarding power to grant exemption from

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

of the Eastern Bengal and Assam Excise Act and Rules 91 and 92 of the Rules framed thereunder.Section 19 provided that the Provincial Government may … 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 … the 10 (ten) Out Still shops in Keonjhar district namely 91) Palaspanga, 92) bansapani, (3) Juruli, (4) Kalimati, (5) Barbil, (6) Bhadrsahi, (7) Thakurani, 98) … 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