Bihar and Orissa Excise Act, 1915

The appellants, Ropan Sahoo and another, along with the State of Orissa, challenged the High Court's order that quashed their IMFL "ON" shop licences on the ground that no order had been passed relaxing the distance restrictions under Rule 34 of the Orissa Excise Rules, 1965. The Supreme Court examined the note‑sheet a…

The petitioners, a Bihar distillery licensed under the Bihar Excise Act to manufacture industrial alcohol (rectified spirit), challenged the State’s notice of cancellation of its licence, contending that licensing and control of such distilleries fall exclusively within the Union’s competence under the Industries (Regu…

The petitioner, Mohan Meakin Breweries, challenged a fresh demand for the difference of excise duty on its stock of Indian‑made foreign liquor as on 1 Nov 1967. The demand was based on a proviso added by a 1971 ordinance to Section 28 of the Bihar & Orissa Excise Act, 1915, which allowed the State to realise the differ…

The appellant imported Indian-made foreign liquor into Orissa and stored it in a licensed bonded warehouse. Part of the stock became sedimented, was deemed unfit for consumption and was destroyed. The State issued a notice for payment of countervailing duty of Rs.10,02,182, which the appellant contested on the ground t…

The State of Orissa awarded exclusive liquor licences to Narain Prasad and others, who contracted to lift a monthly minimum guaranteed quantity (MGQ) of liquor and remit excise duty in two instalments as per Orissa Excise (Exclusive Privilege) Rules, 1970. The licensees failed to lift the MGQ and to pay the duty, promp…