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Siroman Singh Vs. State of Orissa and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 93(1); Revenue Recovery Act, 1890 - Sections 3; Bihar and Orissa Excise (Amendment) Act, 1980 - Sections 2; Bihar and Orissa Excise (Amendment) Act, 1980 - Sections 2

Reported in : I(1993)BC476(SC); 78(1994)CLT464(SC); JT1993(3)SC585; 1993(2)SCALE94; 1993Supp(3)SCC562

in this appeal is whether the excise dues under the Bihar and Orissa Excise Act, 1915 (the Act) can be recovered as arrears of land … J.1. The question for consideration in this appeal is whether the excise dues under the Bihar and Orissa Excise Act, 1915 (the Act) can be recovered as arrears of land revenue under the Revenue Recovery Act, 1819 (the … stated therein as if it were an arrear of land revenue which had accrued in his own district.4. Section 93(1) of the Act which is relevant is an under: 'The following moneys namely,(a) all excise-revenue,(b) any loss that

Jogindar Singh and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Excise

be prescribed for the same under Section 27 of the Bihar and Orissa Excise Act and any other law for the time being in force. … Company was granted excise licence in Form No. 1A in the year 1972 under the provision of Bihar Excise Act (in short 'the Act') for keeping Indian Made foreign liquor (I.M.F.L.) under bond in a warehouse established with … revenue was a public demand. The Act is undoubtedly a law for the time being in force and Section 93 of the Act in Clause (c) of Sub-section (1) it is clearly stated that all amount due to

Dusasan Behera Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 45; Orissa Excise Rules, 1965 - Rules 4(2) and 45

Reported in : 78(1994)CLT877; 1994(II)OLR613

Accordingly/ an afidavit has been filed on 16-7-1994 stating therein that Under Section 45 of the Bhihar and Orissa Excise Act, no person to whom any licence or exclusive privilege has been granted under the Act shall … an afidavit has been filed on 16-7-1994 stating therein that Under Section 45 of the Bhihar and Orissa Excise Act, no person to whom any licence or exclusive privilege has been granted under the Act shall have any

Krushna Chandra Sahu and anr. Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22, 42 and 43

Reported in : 86(1998)CLT637; 1998(II)OLR203

present writ petition at the instance of one Krushna Chandra Sahu and another Narendra Sahu against State of Orissa by impleading Commissioner, Excise, Orissa, Collector, Ganjam at Chatrapur and Superintendent of Excise, Ganjam seek the following reliefs … any situation. He has drawn attention of the Court to Section 22 (a) of the Bihar and Orissa Excise Act, 1915. Section 22 refers to grant of exclusive privilege of manufacture and sale of country liquor or intoxicating

Biswanath Sahoo Vs. State

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 45 and 47; Code of Criminal Procedure (CrPC) , 1973 - Sections 401

Reported in : 93(2002)CLT327; 2002CriLJ2254; 2002(I)OLR316

Matched in: Citation 93(2002)CLT327; 2002CriLJ2254; 2002(I)OLR316

Simanchal Choudhury Vs. State of Orissa

Court : Orissa

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47; Evidence Act, 1872 - Sections 45

Reported in : 2005(II)OLR401

judgment passed by the Courts below convicting and sentencing the petitioner under Section 47(a) of the Bihar and Orissa Excise Act, 1915.2. The prosecution case in brief is that on 4.12.1994 at about 12.30 P.M., the Sub-Inspector … passed by the Courts below convicting and sentencing the petitioner under Section 47(a) of the Bihar and Orissa Excise Act, 1915.2. The prosecution case in brief is that on 4.12.1994 at about 12.30 P.M., the Sub-Inspector of Excise … CLT 944 and Biswanath Sahoo v. State, 2002 (I) OLR 316 : 93 (2002) CLT 327), I find, in the present case that the seized

Ratnakar Sahu Vs. State of Orissa

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 47; Probation of Offenders Act, 1958

Reported in : 1998(II)OLR475

No. 83 of 1994 (211/93 GDC).2. Accused-petitioner was prosecuted for the offence under Section 47(a) of Bihar and Orissa Excise Act (in short, 'the Act') on the allegation of illegally being indulged in the business of sale … 83 of 1994 (211/93 GDC).2. Accused-petitioner was prosecuted for the offence under Section 47(a) of Bihar and Orissa Excise Act (in short, 'the Act') on the allegation of illegally being indulged in the business of sale of liquor

Vikrant Tyres Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1983)LC2105Tri(Chennai)

appeals' within the meaning of Section 35 of the Central Excise Act, 1944. A full Bench of the Orissa High Court in Govinda Chowdhury v.Commissioner of Income Tax-40 ITR 93, has held, in considering the scope of … be considered as the dates of 'filing of appeals' within the meaning of Section 35 of the Central Excise Act, 1944. A full Bench of the Orissa High Court in Govinda Chowdhury v.Commissioner of Income Tax-40 ITR 93,

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 … yhtMhM dh 'krZ&5 dks tksMk x;k gS ;g bl MhM ds 'krZ 93 ls fojks/kkHkkl gSA yht/kkjh dks rRdkyhu lekgRrkZ }kjk iq.kZ vf/kdkj fdjk;k yxkus(

Fatechand and Sons Vs. the Commercial Tax Officer, V Circle, Hyderabad

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5(1), 8 and 14(4)

Reported in : [1983]54STC166(AP)

particular material is identifiable commercially or a marketable commodity. This test is well-recognised. In Radhika v. State of Orissa [1977] 39 STC 93 mill-made cloth was treated as a cotton fabric. But the same mill-made cloth when … 5 - 6 and 7 shall have the same meanings assigned to them in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957).' The contention of the petitioner is that … turnover relating to sale of pillow covers is exempt from tax under section 8 of the Andhra Pradesh General Sales Tax Act, hereinafter referred to