1
Court : Orissa
Decided on : Mar-07-1983
Reported in : AIR1983Ori210
R.C. Patnaik, J.1. In this batch of writ applications the petitioners challenge the vires of the Orissa Cess Act, 1962 in so far as it purported to levy cess on lands held for carrying on mining operations and seek mandamus for quashing the demands raised against them and the proceedings taken for recovery of the demands.2. The Orissa Cess Act, 1962 (hereinafter called 'the Cess Act') was enacted, by the Orissa State Legislature with a view to consolidating and amending the law relating to cess in the State of Orissa. It got the assent of the Governor on. 3-5-1962 and came into force with effect from 1-4-1963. The statement of objects and reasons indicated that the assessment and levy of cess were being made 'under the various statutes and also in accordance with various local usages and customs which differ from district to district. This makes their administration difficult and gives cause for complaint by the public due to lack of uniformity. The present Bill is proposed to be enact...
Tag this Judgment!Court : Orissa
Decided on : Aug-26-1983
Reported in : 1986(23)ELT332(Ori)
G.B. Patnaik, J.1. Petitioner challenges the order of the Sessions Judge, Sambalpur, dated 11th July, 1980, in Criminal Appeal No. 101 of 1979 whereby the learned Sessions Judge has upheld the conviction and sentence passed by the sub-divisional Judicial Magistrate, Bargarh, in II (c) CC Case No. 70 of 1976 (Tr. No. 925 of 1977) under Section 135 of the Customs Act (hereinafter called the 'Act') for violation of the provisions of Sections 11C, 11D, 11E, 11F and 111 (d) and (p) of the said Act.2. According to the prosecution case, the Assistant Collector Customs, and the Inspector of Central Excises searched the shop of the petitioner Md. Sakur on 29th June, 1976, at 7 p.m. and seized 22 foreign watches alleged to have been imported without any valid authority and in violation of the provisions of the Act. Statement of the accused was recorded and a proceeding for confiscation under the Act was initiated. After obtaining necessary sanction as required under Section 137 of the Act, a cri...
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