Karnataka Excise Act, 1965(Karnataka) Chapter X - Bare Act |
| State | Karnataka Government |
| Year | 1965 |
| Section Title | Miscellaneous |
(1) The following moneys, namely:-
(a) all excise revenue,
(b) any loss that may accrue when, in consequence of default, a lease under section 17 has been taken under management by the Deputy Commissioner, or has been re-sold by him, and
(c) of amounts due to the Government by any person on account of any contract relating to the excise revenue,
may be recovered from the person primarily liable to pay the same or from his surety, if any, as if they were arrears of land revenue.
(2) When a lease has been taken under management by the Deputy Commissioner, or has been re-sold by him, the Deputy Commissioner may recover, in the manner authorised by sub-section (1), any money due to the defaulter by any lessee or assignee.
1 [63A.Recovery of certain tax arrears as arrears of excise revenue.--
Notwith-standinganything contained in the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of1957) and this Act or the rules made thereunder where any amount payable underthat Act has become due before or is becoming due on or after the commencementof the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 from a personengaged in manufacture or sale of liquor including beer, spirit or alcohol andsuch due is accepted without any dispute by the assessee as the final amount duefrom him before the Commercial Tax Authority, such amount shall, after receiptof a revenue recovery certificate from the Commercial Tax authorities berecovered as if it were an arrear of excise revenue under this Act.]
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1.Inserted by Act 21of 2000 w.e.f. 16.02.2001 by notification.
1 [63A.Recovery of certain tax arrears as arrears of excise revenue.--
Notwith-standinganything contained in the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of1957) and this Act or the rules made thereunder where any amount payable underthat Act has become due before or is becoming due on or after the commencementof the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 from a personengaged in manufacture or sale of liquor including beer, spirit or alcohol andsuch due is accepted without any dispute by the assessee as the final amount duefrom him before the Commercial Tax Authority, such amount shall, after receiptof a revenue recovery certificate from the Commercial Tax authorities berecovered as if it were an arrear of excise revenue under this Act.]
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1.Inserted by Act 21of 2000 w.e.f. 16.02.2001 by notification.
In the event of default by any person licensed or holding lease under this Act, all his distillery, brewery or warehouse or shop or premises, fittings or apparatus, and all stocks of intoxicants or materials for the manufacture of the same held in or upon any distillery, brewery, warehouse or shop or premises, shall be liable to be attached in satisfaction of any claim for excise revenue, or in respect of any losses incurred by the State Government through such default and to be sold to satisfy such claim which shall be a first change upon the sale proceeds.
Any person to whom a lease has been granted in accordance with the provisions of section 17, may, in a case where sub-letting in not forbidden by the terms of the lease, proceed against any person holding under him for the recovery of any money due in respect of such sub-lease as if it were an arrear of rent recoverable under the law for the time being in force with regard to land-lord and tenant :
Provided that nothing in this section shall affect the right of any such grantee to recover any such money by a civil suit.
Where excise duty has been levied in respect of the manufacture or production of any liquor in the State and such liquor is subsequently exported to any other State in India and is subjected to excise or countervailing duty in that State, the Excise Commissioner may on production of proof of such payment of duty, grant refund of duty already paid to such extent as the State Government may prescribe :
Provided that where the State Government so directs, the Excise Commissioner may, permit during such period or periods as may be specified in such direction, the export of any liquor on which excise duty is payable, on the furnishing of adequate security for payment of the excise duty due thereon; and, on production of proof of payment of countervailing duty on such liquor in any other State give rebate to the extent prescribed under this section and collect the balance of the excise duty.
The State Government may, by notification, and subject to such restrictions and conditions as may be specified in such notification,-
(a) exempt or reduce1[whether prospectively or retrospectively] the excise duty levied under section 222[or the licence fee payable by or under this Act, in respect of any liquor sold],-
(i) for use or consumption by the members of the3[Armed Forces (including Para-military Units)] of the Union;4[x x x]
(ii) for use for bona fide medicinal, scientific, industrial or such like purposes ;1[or]
1[(iii) to any industrial concern or class or classes of industrial concerns;]
5[(b) exempt, any intoxicant from any of the provisions of this Act, other than those of Chapter V, in any specified area or for any specified period or occasion.]5
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1. Inserted by Act 1of 1970 w.e.f. 23.12.1969.
2. Substituted by Act 32 of 1982 w.e.f. 4.9.1992.
3. Substituted by Act 61 of 1976 w.e.f. 7.9.1976.
4. Omitted by Act 1 of 1970 w.e.f. 23.12.1969.
5. Substituted by Act 1 of 1971 w.e.f. 07.08.1970.
The State Government may, by notification, and subject to such restrictions and conditions as may be specified in such notification,-
(a) exempt or reduce1[whether prospectively or retrospectively] the excise duty levied under section 222[or the licence fee payable by or under this Act, in respect of any liquor sold],-
(i) for use or consumption by the members of the3[Armed Forces (including Para-military Units)] of the Union;4[x x x]
(ii) for use for bona fide medicinal, scientific, industrial or such like purposes ;1[or]
1[(iii) to any industrial concern or class or classes of industrial concerns;]
5[(b) exempt, any intoxicant from any of the provisions of this Act, other than those of Chapter V, in any specified area or for any specified period or occasion.]5
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1. Inserted by Act 1of 1970 w.e.f. 23.12.1969.
2. Substituted by Act 32 of 1982 w.e.f. 4.9.1992.
3. Substituted by Act 61 of 1976 w.e.f. 7.9.1976.
4. Omitted by Act 1 of 1970 w.e.f. 23.12.1969.
5. Substituted by Act 1 of 1971 w.e.f. 07.08.1970.
No suit or other legal proceeding shall lie against the State Government or any Excise Officer or any other person empowered to exercise powers or to perform the functions under this Act for anything in good faith done or intended to be done under this Act.
1[68A. Suit or prosecution in respect of acts done under colour of duty not to be entertained without sanction of the State Government--
(1) In any case of alleged offence or of wrong alleged to have been done by any any Excise Officer, by any act done under colour or in excess of any such duty or authority under this Act, or wherein it shall appear to the court that offence or wrong if committed or done was of the character aforesaid, the prosecution or suit shall not be entertained except with the previous sanction of the State Government.
(2) In the case of an intended suit on account of such a wrong as aforesaid, the person intending to sue shall be bound to give to the alleged wrongdoer one month's notice at least of the intended suit with sufficient description of the wrong complained of, failing which such suit shall be dismissed.
(3) The plaint shall set forth that a notice as aforesaid has been served on the defendant and the date of such service, and shall state whether any, and if so, what tender or amends has been made by the defendant. A copy of the said notice shall be annexed to the plaint endorsed or accompanied with a declaration by the plaintiff of the time and manner of service thereof.]
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1. Inserted by Act 1of 1971 w.e.f. 07.08.1970.
1[68A. Suit or prosecution in respect of acts done under colour of duty not to be entertained without sanction of the State Government--
(1) In any case of alleged offence or of wrong alleged to have been done by any any Excise Officer, by any act done under colour or in excess of any such duty or authority under this Act, or wherein it shall appear to the court that offence or wrong if committed or done was of the character aforesaid, the prosecution or suit shall not be entertained except with the previous sanction of the State Government.
(2) In the case of an intended suit on account of such a wrong as aforesaid, the person intending to sue shall be bound to give to the alleged wrongdoer one month's notice at least of the intended suit with sufficient description of the wrong complained of, failing which such suit shall be dismissed.
(3) The plaint shall set forth that a notice as aforesaid has been served on the defendant and the date of such service, and shall state whether any, and if so, what tender or amends has been made by the defendant. A copy of the said notice shall be annexed to the plaint endorsed or accompanied with a declaration by the plaintiff of the time and manner of service thereof.]
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1. Inserted by Act 1of 1971 w.e.f. 07.08.1970.
1[68B. Bar of jurisdiction of Civil Courts. --
No Civil Court shall have jurisdiction in respect of any matter which any excise officer or other authority empowered by or under this Act has to determine and no injunction shall be granted by any court in respect of any action taken or to be taken by such excise officer or authority in pursuance of any power conferred by or under this Act.
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1. Sections 68B to 68D Inserted by Act 2 of 1995 w.e.f. 25.02.1995.
1[68B. Bar of jurisdiction of Civil Courts. --
No Civil Court shall have jurisdiction in respect of any matter which any excise officer or other authority empowered by or under this Act has to determine and no injunction shall be granted by any court in respect of any action taken or to be taken by such excise officer or authority in pursuance of any power conferred by or under this Act.
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1. Sections 68B to 68D Inserted by Act 2 of 1995 w.e.f. 25.02.1995.
(1) Notwithstanding anything contained in the Code of Civil Procedure, 1908 (Central Act V of 1908) or in any other law for the time being in force, no court shall grant any permanent or temporary injunction or make any interim order restraining any proceeding which is being or about to be taken for,-
(i) the recovery of any sum or fee or both levied in consideration of grant or lease of any exclusive or other right under this Act, or the rules made thereunder or any fee, duty or countervailing, duty and including licence fee and litre fee or any other fee levied under this Act or the rules made thereunder;
(ii) the grant of any exclusive or other right under section 17.
(2) All interim orders issued or made by such court whether in the nature of temporary injunction or otherwise, restraining any proceeding referred to in clauses (i) and (ii) of sub-section (1) which is being or about to be taken shall stand dissolved or vacated, as the case may be.
Notwithstanding that a writ petition has been preferred before the High Court or a suit or other proceeding has been instituted in any Court or any appeal has been filed before any Court, the Karnataka Appellate Tribunal or the Excise Commissioner or a revision has been filed before the State Government, any sum due to the State Government under this Act as a result of demand or order made or passed by any officer or authority empowered in this behalf by or under this Act shall be payable in accordance with such demand or order.]
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1. Sections 68B to 68D Inserted by Act 2 of 1995 w.e.f. 25.02.1995.
No suit shall lie against the State Government, or against an Excise Officer, other than a suit by the State Government, in respect of anything done or alleged to have done in pursuance of this Act, unless the suit is instituted within six months from the date of the act complained of.
(1) If the person committing an offence under this Act is a company, the company as well as every person in charge of, and responsible to the company for the conduct of its business at the time of the commission of the offence shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1) where an offence under this section has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, secretary, or other officer of the company, such director, manager, secretary, or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation.--For the purposes of this section,-
(a) "company" means any body corporate and includes a firm or other association of individuals, and
(b) "director", in relation to a firm, means a partner in the firm.
(1) The State Government may, by notification and after previous publication, make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the forgoing provision, the State Government may make rules,-
(a) prescribing the powers and duties of Excise Officers;
1 [(b) x x x]
(c) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals;
(d) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant and may, by such rules, among other matters,-
(i) regulate the tapping of toddy producing trees, the drawing of toddy from such trees, the marking of the same, and the maintenance of such marks;
(ii) declare the process by which spirit shall be denatured and the denaturation of spirit ascertained; and
(iii) cause spirit to be denatured through the agency or under the supervision of its own officers;
(e) regulating the periods and localities in which, and the persons or classes of persons to whom, licences for the wholesale or retail sale of any intoxicant may be granted and regulating the number of such licences which may be granted in any local area;
(f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted for any locality;
(g) regulating the time, place and manner of payment of any duty or fee and the taking of security for the due payment of any duty or fee;
(h) prescribing the authority by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted, and may, by such rules, among other matters,-
(i) fix the period for which any licence or permit shall continue in force;
(ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit, or the storing of any exercisable article;
(iii) prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;
(iv) prescribe the accounts to be maintained and the returns to be submitted by licence holders;
(v) prohibit or regulate the transfer of licences; and
(vi) prescribe the age under which it shall be unlawful to employ children and to sell or give to children exercisable article;
(i) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(j) regulating disposal of confiscated article;
(k) regulating the grant of expenses to witnesses and to persons charged with offences under this Act, and subsequently released or acquitted;
(l) regulating the power of Excise Officer to summon witnesses;
(m) prescribing the rent payable to the Government in respect of 2 [excise tree] from which toddy is drawn;
(n) any other matter that may be prescribed under this Act.
(3) A rule under this Act may be made with retrospective effect and when such a rule is made the reasons for making the rule shall be specified in a statement laid before both Houses of the State Legislature. Subject to any modification made under sub-section (4), every rule made under this Act shall have effect as if enacted in this Act.
(4) Every rule made under this section shall be laid as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making and modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
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1. Omitted by Act 1of 1971 w.e.f. 07.08.1970.
2. Substituted by Act 1 of 1971 w.e.f. 07.08.1970.
(1) The State Government may, by notification and after previous publication, make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the forgoing provision, the State Government may make rules,-
(a) prescribing the powers and duties of Excise Officers;
1 [(b) x x x]
(c) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals;
(d) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant and may, by such rules, among other matters,-
(i) regulate the tapping of toddy producing trees, the drawing of toddy from such trees, the marking of the same, and the maintenance of such marks;
(ii) declare the process by which spirit shall be denatured and the denaturation of spirit ascertained; and
(iii) cause spirit to be denatured through the agency or under the supervision of its own officers;
(e) regulating the periods and localities in which, and the persons or classes of persons to whom, licences for the wholesale or retail sale of any intoxicant may be granted and regulating the number of such licences which may be granted in any local area;
(f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted for any locality;
(g) regulating the time, place and manner of payment of any duty or fee and the taking of security for the due payment of any duty or fee;
(h) prescribing the authority by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted, and may, by such rules, among other matters,-
(i) fix the period for which any licence or permit shall continue in force;
(ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit, or the storing of any exercisable article;
(iii) prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;
(iv) prescribe the accounts to be maintained and the returns to be submitted by licence holders;
(v) prohibit or regulate the transfer of licences; and
(vi) prescribe the age under which it shall be unlawful to employ children and to sell or give to children exercisable article;
(i) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(j) regulating disposal of confiscated article;
(k) regulating the grant of expenses to witnesses and to persons charged with offences under this Act, and subsequently released or acquitted;
(l) regulating the power of Excise Officer to summon witnesses;
(m) prescribing the rent payable to the Government in respect of 2 [excise tree] from which toddy is drawn;
(n) any other matter that may be prescribed under this Act.
(3) A rule under this Act may be made with retrospective effect and when such a rule is made the reasons for making the rule shall be specified in a statement laid before both Houses of the State Legislature. Subject to any modification made under sub-section (4), every rule made under this Act shall have effect as if enacted in this Act.
(4) Every rule made under this section shall be laid as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making and modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
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1. Omitted by Act 1of 1971 w.e.f. 07.08.1970.
2. Substituted by Act 1 of 1971 w.e.f. 07.08.1970.
The following enactments, namely :-
(a) The Mysore Excise Act, 1901 (Mysore Act V of 1901);
(b) The Abkari Act, 1316 F.(Hyderabad Act I of 1316 F.) and the Intoxicating Drugs Act, 1333 F. (Hyderabad Act IV of 1333 F.);
(c) The Madras Abkari Act, 1886 (Madras Act I of 1886),
shall stand repealed:
Provided that section 6 of the 1 [Karnataka] General Clauses Act, 1899 (1 [Karnataka] Act 3 of 1899) shall be applicable in respect of such repeal, and section 8 and section 24 of the said Act shall be applicable as if the said enactments were enactments within the meaning of the said Act and had been repealed and re-enacted by this Act.
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1. Adapted by Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973
The following enactments, namely :-
(a) The Mysore Excise Act, 1901 (Mysore Act V of 1901);
(b) The Abkari Act, 1316 F.(Hyderabad Act I of 1316 F.) and the Intoxicating Drugs Act, 1333 F. (Hyderabad Act IV of 1333 F.);
(c) The Madras Abkari Act, 1886 (Madras Act I of 1886),
shall stand repealed:
Provided that section 6 of the 1 [Karnataka] General Clauses Act, 1899 (1 [Karnataka] Act 3 of 1899) shall be applicable in respect of such repeal, and section 8 and section 24 of the said Act shall be applicable as if the said enactments were enactments within the meaning of the said Act and had been repealed and re-enacted by this Act.
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1. Adapted by Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973