Bare Act Search Results

Karnataka Excise Act, 1965(Karnataka) Section 25

Title: Tax for Tapping Trees from Whom Leviable

State: Karnataka

Year: 1965

Section 25 - Tax for tapping trees from whom leviable When duty is levied by way of tax on1[excise trees] under section 23 and1[excise trees] are tapped without licence, the tax due shall be recoverable primarily from the tapper or in default by him, from the occupier, if any, of the land, or if the trees do not belong to the occupier of the land, or if the land is not occupied, from the person, if any, who owns or is in possession of the trees, unless he proves that the trees were tapped without his consent. _______________________________ 1. Substituted by Act 1 of 1971 w.e.f. 7-8-1970.

Karnataka Excise Act, 1965(Karnataka) Chapter V

Title: Excise Duty and Countervailing Duty

State: Karnataka

Year: 1965

.....(1) and (2) may be different for different kinds of excisable articles and may also be different when levied in the different ways specified in section 23. Section 23 - Ways of levying such duties Subject to such rules regulating the time, place and manner, as may be prescribed, excise duty and countervailing duty under section 22 shall be levied in one or more of the following ways as may be prescribed, namely :- (a) rateably on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery, manufactory or warehouse, or imported into the State; 1[(aa) by fees (called litre fees) on the quantity of excisable article imported by any person or received by any person when issued form a distillery, brewery, manufactory or warehouse, as the case may be; Explanation.--In this clause, 'warehouse' includes a place where liquor is kept by a person selling liquor by wholesale.] 2[(aaa) in the form of duty or additional duty on the value or cost price of the excisable articles produced or manufactured in, or issued from, a Distillery, Brewery, Winery or Manufactory or Warehouse or in the form of contervailing duty or additional.....

Karnataka Excise Act, 1965(Karnataka) Chapter I

Title: Preliminary

State: Karnataka

Year: 1965

.....wash]; and (b) any other intoxicating substance, which the State Government may by notification, declare to be liquor for the purposes of this Act; (19) "manufacture" includes every process whether natural or artificial, by which any fermented, spirituous or intoxicating liquor or intoxicating drug is produced or prepared and also redistillation and every process for the rectification of liquor; 6[(19A) "material" includes mhowra flower, molasses, wash, rotten jaggery, grapes, cashewnut fruits, and such other substances as the State Government may by notification specify; (19B) "mhowra flower" means the flower of passialatifolla(ippe) but does no include the berry or seed of the mhowra tree; (19C) "molasses" means the heavy, dark coloured residual syrup drained away in the final stage of the manufacture of jaggery or sugar containing in solution or suspension, sugars which can be fermented, and includes any product formed by the addition to such syrup of any ingredient which does not substantially alter the character of such syrup; but does not include any article which the State Government may by notification declare not to be molasses, for the purposes of this.....

Karnataka Excise Act, 1965(Karnataka) Chapter X

Title: Miscellaneous

State: Karnataka

Year: 1965

.....revenue 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.] _______________________________ 1.Inserted by Act 21of 2000 w.e.f. 16.02.2001 by notification. Section 63A - Recovery of certain tax arrears as arrears of excise revenue 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.....

Karnataka Excise Act, 1965(Karnataka) Section 2

Title: Definitions

State: Karnataka

Year: 1965

.....from a cask or other vessel to a bottle, jar, flask1[polythene sachet] or similar receptacle for the purpose of sale, whether any process of manufacture be employed or not, and includes re-bottling; (3) "cultivation" includes the tending or protection of a plant during growth and does not necessarily imply raising it from seed; (4) "denatured" means subjected to a process prescribed for the purpose of rendering unfit for human consumption; 2[(5) "Deputy Commissioner" means the Deputy Commissioner of the revenue district;] 3[(5A) 'Deputy Commissioner of Excise' means a Deputy Commissioner of Excise appointed under section 4A;] (6) "excisable article" means,- (a) any liquor; (b) any intoxicating drug; (c) opium; or (d) other narcotic drugs, narcotics and non-narcotic drugs which the State Government may by notification declare to be an excisable article; (7) "Excise Commissioner" means the officer appointed as Excise Commissioner under section 3; (8) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 of List II of the Seventh Schedule to the Constitution; 3[(9).....

Maharashtra Miscellaneous Alienations (in Hydrabad Enclaves) Abolition Act, 1965 Complete Act

State: Maharashtra

Year: 1965

.....APPROVAL REQUIRED IN CERTAIN CASES (1) Every award made under Section 16 or 17 shall be in the form prescribed in Section 16 of the Land acquisition Act, 1894, and the provisions of that Act, shall, so far as may be, apply to the making of such award. (2) Where the officer making an award under this Act is a Collector, but not a Collector appointed under the Code, and the amount of such award exceeds five thousand rupees, then the award shall not be made without obtaining the previous approval of the Collector appointed under the Code. SECTION 19: APPEAL AGAINST AWARD OF COLLECTOR Notwithstanding anything in the Bombay Revenue Tribunal Act, 1957, an appeal against an award made by the Collector under this Act shall lie to the Maharashtra Revenue Tribunal constituted under that Act. SECTION 20: PROCEDURE BEFORE REVENUE TRIBUNAL (1) The Maharashtra Revenue Tribunal shall, after giving notice to the appellant and the State Government, decide the appeal and record its decision. (2) In deciding an appeal, the Maharashtra Revenue Tribunal shall exercise all the powers which a Court has and shall follow the same procedure which a Court follows, in deciding an appeal from a decree or.....

Maharashtra Municipal Councils, Nagar Panchayats and Insustrial Townships Act, 1965 Complete Act

State: Maharashtra

Year: 1965

.....such premises; (12) "election" means an election to a Council, and includes any by-election; (13) "factory means a factory as defined in the Factories Act, 1948; (14) "filth" includes sewage, night-soil and all offensive matter; (14A) "Finance Commission" means the Finance Commission constituted in accordance with the provision of article 243-1 of the Constitution of India; (15) "food" includes every article used for food or drink for human consumption other than drugs or water, and any article which ordinarily enters into or is used in the composition or preparation of human food, and also includes confectionery, flavouring and colouring matters and spices and condiments; (16) "goods" includes animals; (17) "house-drain" means any drain of, and used for the drainage of, one or more buildings or premises and made merely for the purpose of communicating therefrom with a municipal drain; (18) "house-gully" or "service passage" means a passage or strip of lands constructed, set apart or utilized for the purpose of serving as a drain or of affording access to a privy, urinal, cesspool or other receptacle for filthy or polluted matter, to servants of the Council or to.....

Karnataka Excise Act, 1965(Karnataka) Chapter IV

Title: Manufacture, Possession and Sale

State: Karnataka

Year: 1965

.....sell without a licence those portions of the plant from which the intoxicating drug is manufactured or produced, to any person licensed under this Act to sell, manufacture or export the intoxicating drugs or to any officer, whom the Excise Commissioner may generally or specially authorise. (2) A licence for sale under sub-section (1), shall be granted,- (a) by the Deputy Commissioner, if the sale is within a district, or (b) by the Excise Commissioner, if the sale is in more than one district: Provided that subject to such conditions as may be determined by the Excise Commissioner, a licence for sale granted under the Excise law in force in any other State may be deemed to be a licence granted under this Act. (3) Nothing in this section shall apply to the sale of any liquor lawfully procured by any person for his private use and sold by him or on his behalf or on behalf of his representatives in interest upon his quitting a station or after his decease. (4) Notwithstanding anything contained in sub-sections (1) and (2), no club shall supply liquor to its members on payment of a price or of any fee or subscription except under the authority of and subject to the.....

Karnataka Excise Act, 1965(Karnataka) Section 71

Title: Power to Make Rules

State: Karnataka

Year: 1965

.....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).....

The Nagalan D Land (Requisition and Acquisltion) Act 1965 Complete Act

State: Nagaland

Year: 1965

.....to the Court ; refer the matter to the decision of the Court. (2) Subject to the provision of this Act, the provisions of the Land Acquisition Act 1894 [Act 1 of 1894] shall mutatis mutandis apply in respect or any reference made to the Court, under sub-section (1). 13. Payment of interest:- When the amount of any compensation payable under this Act is not paid or deposited within thirty days from the date of the award the Collector shall pay the amount awarded with interest thereon at the rate of 6 percent per annum frog the date of the award until it shall have been so paid or deposited. 14. Refund of land revenue.- After the publication of the notice referred to in sub-section (1) of section 6 or after taking possession of the land under sub-section (2) of section 10 as the cane may be, no land revenue shall be payable for any period thereafter and land revenue if any paid in respect of such period shall be refunded. . 15. Power to enter upon land etc .- The State Government may, with a view to requisitioning any land or for the purpose of determination by the Collector of the amount of compensation payable under this Act, by order (a) require any person to.....