Karnataka Court September 1987 Judgments

Sri Rajeshwari Enterprises and ors. Vs. State of Karnataka and ors.

Court: Karnataka

Reported in: 1987(14)ECC118

ORDERM. Rama Jois, J.1. In these writ petitions presented by the petitioners who are excise contractors and who are successful bidders in the excise auction and have purchased the right to vend arrack, from the Government, the question of law which arises for consideration is:Whether arrack is not a product of manufacture And if not,' whether it is competent for the state legislature to make a law providing for levy of excise duty on arrack?2. The facts of the case, and the relevant provisions of the Act and the Rules framed thereunder are as follow: Section 2(19) of the Karnataka Excise Act ('the Act' for short) defines the word 'manufacture'. It reads:2(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 re-distillation and every process for the rectification of liquor.Section 22 of the Act empowers the State Government to levy excise duty on excisable ar...

Shree Dharma Sugar Industries (P) Ltd. and ors. Vs. Registrar of Compa ...

Court: Karnataka

P.A. Kulkarani, J.1. The learned Senior Central Government Standing Counsel, Shri C. Shivappa, prayed for time. These are all matters pending since 1986. The point involved in these cases is a very simple one which does not require any deep and serious consideration-so far as the facts are concerned. Therefore, his request for time is rejected. 2. Criminal Revision Petition No. 44 of 1986 by the accused is directed the judgment and order of conviction and sentence dated December 30, 1985 passed by the Special Court for Economic Offences, Bangalore District, Bangalore, in C.C. No. 94 of 1985 convicting the accused under rule 11 of the Companies (Acceptance of Deposits) Rules, 1975, and sentencing each of the accused to pay a fine of Rs.100 for not submitting the return within the prescribed time and imposing a further fine of Rs.100 on each of the accused for not submitting the return from June 30, 1975 till February 5, 1985 being the date of filing of the complaint and in default to pa...

The Secretary, Taluka Agricultural Produce Co-operative Marketing Soci ...

Court: Karnataka

Reported in: AIR1988Kant185; [1989]65CompCas109(Kar)

Navadgi, J.1. This is plaintiffs appeal against the Judgment and Decree dt. 23-11-1977 made by the I Additional Civil Judge, Kolar in O.S.No. 10/1974 on his file.2. The appellant and respondents in this appeal would be hereinafter referred, with reference to the rank and position given to them in the array in the Original Suit.3. The plain tiff-Society instituted the suit, out of which this appeal has arisen, for recovery of a sum of Rs. 31,602/- including the notice charges of Rs. 100/- and interest of I? s. 17,544-44 paise on Rs. 23,957.56 paise with costs, current interest and such other reliefs as the Court may deem it fit to grant to the plaintiff in the circumstances.4. The averments in the plaint are these :The plaintiff -Society insured the electrical goods in the premises of its Electrical Section with defendant- I against accidents off ire and consequent losses under Policy, No. 12832(X)OO. Defendant-I accepted the policy and assured the plaintiff against any losses due to ac...

Taluka Agricultural Produce Co-operative Marketing Society Ltd. Vs. Ne ...

Court: Karnataka

Navadgi, J.1. This is a plaintiff's appeal against the judgment and decree dated November 23, 1977, made by the Additional Civil Judge, Kolar, in O.S. No. 10 of 1974, on his file. 2. The appellant and respondents in this appeal would be hereinafter referred, with reference to the rank and position given to them in the array in the original suit. 3. The plaintiff-society instituted the suit, out of which this appeal has arisen, for recovery of a sum of Rs 31,602 including notice charges of Rs 100 and interest of Rs 7,544.44 on Rs 23,957.56 with costs, current interest and such other reliefs as the court may deem it fit to grant to the plaintiff in the circumstances. 4. The averments in the plaint are these : The plaintiff-society insured the electrical goods in the premises of its electrical section with defendant No 1 against accidents of fire and consequent losses under policy No 12320600. Defendant No 1 accepted the policy and assured the plaintiff against any losses due to accidents...