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Start Free TrialKarnataka Excise Act, 1965(Karnataka) Chapter VIII
Title: Detection, Investigation and Trial of Offences
State: Karnataka
Year: 1965
.....his name and residence may be ascertained. _______________________________ 1. Substituted by Act 1 of 1971 w.e.f. 07.08.1970. 2. Omitted by Act Act 1 of 1971 w.e.f. 07.08.1970. Section 52 - Power to arrest without warrant, to seize articles liable for confiscation and to make searches (1) Any officer of the State Government1[employed in the Excise Department, or any officer of the Police or Revenue Department empowered by the State Government in this behalf], subject to such restrictions as may be prescribed, and2[x x x] may,- (a) arrest without warrent any person1[for] an offence punishable under section 32, section 33, section34, section 36 or section 37; (b) seize and detain any excisable or other article which he has reason to belive to be liable to confiscation under this Act, or any other law for the time being in force relating to excise revenue; and (c) detain and search any person upon whom, and any vessel, raft, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such article to be. (2) When any person is accused or is reasonably suspected of committing an offence under this Act, other than.....
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 53
Title: Power of Magistrate to Issue a Warrant
State: Karnataka
Year: 1965
If a magistrate, upon information and after such enquiry (if any) as he thinks necessary, has reason to belive that an offence under section 32, section 33, section34, section 36 or section 37 has been, is being, or is likely to be, committed, he may issue a warrant,- (a) for the search of any place in which he has reason to belive that any intoxicant, still, utensil, implement, apparatus or materials which are used for the commission of such offence or in respect of which such offence has been, is being, or is likely to be, committed, are kept or concealed, and (b) for the arrest of any person whom he has reason to belive to have been, to be, or to be likely to be, engaged in the commission of any such offence.
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 54
Title: Power to Search Without Warrant
State: Karnataka
Year: 1965
Whenever the Excise Commissioner or a Deputy Commissioner or any police officer not below the rank of an officer in charge of a police station or any Excise Officer not below such rank as may be prescribed, has reason to belive that an offence under section 32, section 33, section 34, section 36 or section 37 has been, is being, or is likely to be, committed, and that a search warrant cannot be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence, he may, after recording the grounds of his belief,- (a) at any time by day or by night enter and search any place and seize anything found therein which he has reason to belive to be liable to confiscation under this Act; and (b) detain and search and, if he thinks proper, arrest any person found in such place whom he has reason to belive to be guilty of such offence as aforesaid.
View Complete Act List Judgments citing this sectionCompanies Profits Surtax Act 1964 Section 8
Title: Profits Escaping Assessment
State: Central
Year: 1964
.....omission or failure on the part of the assessee to make a return under section 5 for any assessment year or to disclose fully and truly all material facts necessary for his assessment for any assessment year, chargeable profits for that year have escaped assessment or have been underassessed or assessed at too low a rate or have been made the subject of exercise relief under this Act, or (b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the1[Assessing Officer] has in consequence of information in his possession reason to belive that chargeable profits assessable for any assessment year have escaped assessment or have been under-assessed or assessed at too low a rate or have been the subject of excessive relief under this Act, he may, in cases falling under clause (a) at any time, and in cases failing under clause (b) at any time within four years of the end of that assessment year, serve on the assessee a notice containing all or any of the requirements which may be included in a notice under section 5, and may proceed to assess or re-assess the amount chargeable to surtax, and the provisions of this Act.....
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 52
Title: Power to Arrest Without Warrant, to Seize Articles Liable for Confiscation and to Make Searches
State: Karnataka
Year: 1965
.....or covering in or upon which, he may have reasonable cause to suspect any such article to be. (2) When any person is accused or is reasonably suspected of committing an offence under this Act, other than an offence under section 32, section 33, section34, section 36 or section 37 and on demand of any such officer as aforesaid, refuses to give his name and residence or gives a name and residence which such officer has reason to belive is false, he may be arrested by such officer, in order that his name and residence may be ascertained. _______________________________ 1. Substituted by Act 1 of 1971 w.e.f. 07.08.1970. 2. Omitted by Act Act 1 of 1971 w.e.f. 07.08.1970.
View Complete Act List Judgments citing this sectionCompanies Profits Surtax Act 1964 Section 9A
Title: False Estimate Of, or Failure to Pay, Advance Surtax
State: Central
Year: 1964
.....without reasonable cause failed to furnish a statemnt of the advance surtax payable by him in accordance with the provisions of clause (a) of sub-section (5) of section 7 A, he may direct that such assessee shall, in addition to the amount of surtax, if any, payable by him, pay by way of penalty a sum-- (i) which, in the case referred to in clause (a), shall not be less than ten per cent but shall not exceed one and a half times the amount by which the surtax actually paid during the financial year immediately preceding the assessment year under the provisions of section 7A falls short of-- (1) eighty-three and one-third per cent of the assessed surtax, or (2) the amount which would have been payable by way of advance surtax if the assessee had furnished a correct and complete statement in accordance with the provisions of clause (a) of sub-section (5) of section 7A, whichever is less; (ii) which in the case referred to in clause (b), shall not be less than ten per cent but shall not exceed one and a half times of eighty-three and one-third percent of the assessed surtax. (2) If the Income-tax Officer, in the course of any proceedings in connection with the regular.....
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Chapter VII
Title: Offences and Penalties
State: Karnataka
Year: 1965
.....extend to three months or with fine which may extend to five hundred rupees, or with both. (2) Where any holder of a licence or permit under this Act or any person in his employ or acting on his behalf is charged with permitting drunkenness on the premises of such holder, and it is proved that any person was drunk on such premises, it shall lie on the person charged to prove that the holder of the licence and the persons employed by him took all reasonable steps for preventing drunkenness on such premises. Section 37 - Penalty for adulteration, etc., by licensed vendor or manufacturer (1) Whoever, being the holder of a licence for the sale or manufacture of any intoxicant under this Act, or a person in the employ of such holder mixes or permits to be mixed with the intoxicant sold or manufactured by him, any noxious drug or any foreign ingredient likely to add to its actual or apparent intoxicating quality or strength, or any article prohibited by any rule made under this Act, when such admixture does not amount to an offence of adulteration under section 272 of the Indian Penal Code, shall, on conviction be punished with imprisonment for a term1[which shall not be less.....
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 39
Title: Manufacture, Sale or Possession by One Person on Account of Another
State: Karnataka
Year: 1965
(1) Where any intoxicant has been manufactured or sold or if possessed by any person on account of any other person and such other person knows or has reason to belive that such manufacture or sale was or that such possession is, on his account, the article shall, for the purposes of this Act, be deemed to have been manufactured or sold by or to be in the possession of such other person. (2) Nothing in sub-section (1) shall absolve any person, who manufactures, sells or has possession of any intoxicant on account of another person from liability to any punishment under this Act for unlawful manufacture, sale or possession of such article.
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 50
Title: Landholders, Officers and Others to Give Information
State: Karnataka
Year: 1965
.....officers (other than Excise Officers), employed in the collection of revenue or rent of land on behalf of the State Government, or a local authority in the locality in which such land or building is situate, shall, in the absence of reasonable excuse, be bound to give notice of the fact to a magistrate or to an officer of the Excise or Police or Revenue Department as soon as the fact comes to their knowledge. (2) Every Excise Officer shall be bound to give immediate information either to his immediate official superior or to an Excise Inspector, of all breaches of any of the provisions of this Act, which may come to his knowledge under sub-section (1) or otherwise. (3) All such officers, chairmen, members or servants as are referred to in sub-section (1) shall be bound,- (a) to take all reasonable measures in their power to prevent the commission of such breaches which they may know, or have reason to belive are about or likely to be committed; and (b) to assist the Excise Commissioner in carrying out the provisions of this Act.
View Complete Act List Judgments citing this sectionBombay Habitual Offenders Act, 1959, (Maharashtra) Section 17
Title: Penalty for Failure to Comply with Certain Provisions of the Act
State: Maharashtra
Year: 1959
.....to comply with the provisions of sub-section (1) of section 7 or with an order of the District Magistrate under sub-section (2) thereof or with an order under section 11,may be arrested without warrant, and shall be punished-- (i) on first conviction, with imprisonment for a term which may extend to six months or with fine which may extend to two hundred rupees, or with both, and (ii) on a second or subsequent conviction, with imprisonment for a term which may extend to one year or with fine which may extend to five hundred rupees, or with both: Provided that, if the court, after taking into consideration the offender's age and physical and mental condition and his suitability for receiving training of a corrective character in a corrective settlement, is satisfied that it is expedient with a view to his reformation and the prevention of crime, that he should receive training of a corrective character for a substantial period the court may, in lieu of sentencing the offender to any punishment under this section, direct, after giving him an opportunity of showing cause (and after consulting the officer prescribed on the capacity of the ccorrective settlements to receive.....
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