Title : Government Lien on Property of Defaulters
State : Karnataka
Year : 1965
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. View Complete Act List Judgments citing this sectionTitle : Recovery of Dues by Lessee Under Section 17
State : Karnataka
Year : 1965
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. View Complete Act List Judgments citing this sectionTitle : Refund in Case of Exported Liquor
State : Karnataka
Year : 1965
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..... View Complete Act List Judgments citing this sectionTitle : Power of State Government to Exempt, Etc
State : Karnataka
Year : 1965
Section 67 - Power of State Government to exempt, etc 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..... View Complete Act List Judgments citing this sectionTitle : Protection of Action Taken Under This Act
State : Karnataka
Year : 1965
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. View Complete Act List Judgments citing this sectionTitle : Suit or Prosecution in Respect of Acts Done Under Colour of Duty Not to Be Entertained Without Sanction of the State Government
State : Karnataka
Year : 1965
Section 68A - Suit or prosecution in respect of acts done under colour of duty not to be entertained without sanction of the State Government 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..... View Complete Act List Judgments citing this sectionTitle : Bar of Jurisdiction of Civil Courts
State : Karnataka
Year : 1965
Section 68B - Bar of jurisdiction of Civil Courts 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. ___________________ 1. Sections 68B to 68D Inserted by Act 2 of 1995 w.e.f. 25.02.1995. View Complete Act List Judgments citing this sectionTitle : Injunction Not to Be Granted in Respect of Recovery of Excise Dues
State : Karnataka
Year : 1965
(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,..... View Complete Act List Judgments citing this sectionTitle : Limitation of Suits
State : Karnataka
Year : 1965
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. View Complete Act List Judgments citing this sectionTitle : Offences by Companies, Etc
State : Karnataka
Year : 1965
(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..... View Complete Act List Judgments citing this section