Court : Karnataka
Reported in : 2012ILR(Kar)2627
..... section 40 of the karnataka excise act raises a presumption as to the commission of offence in certain cases ..... section 40 would read as under: presumption as to commission of offence in certain cases, - in prosecutions under section 32 and section 34, it shall be presumed, until the contrary is proved, that the accused person has committed the offence punishable under that section in respect of (a) any intoxicant or (b) any still, utensil, implement or apparatus whatsoever in the manufacture of any intoxicant other than toddy or (c) any materials which have undergone any process towards the manufacture of an ..... he further submits that the petitioner was tried for the offences punishable under the karnataka excise act, 1965 as well as indian penal code and the criminal court has acquitted the petitioner albeit on extending ..... be stated as under: on 18.12.2005 at around 10.30 pm, ravikumar, cpi, n r pura circle lodged a complaint before the psi at balehonnur police station which was registered in crime no.125/2005 for the offence punishable under section 34 of the karnataka excise act, 1965 [for short the act] read with section 171 of the indian penal code. ..... found in possession of the intoxicating substances for which they did not have any permit certainly a presumption can be raised that an offence has taken place. ..... was of the view that there was clear violation of the provisions of section 34 of the act, hence confiscated the vehicle in question and recalled the order of granting .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR186
..... 108 issued by the excise commissioner for the purpose of implementation of the provisions of the karnataka excise act (hereinafter referred to as the act) and specially for the purpose of issuing licences under the karnataka excise (sale of indian and foreign liquor) rules (hereinafter referred to as the ..... is further held that if the deputy commissioner without considering the contentions raised by the petitioner without due regard to the guidelines issued by the government has made acquisition and the order under sub-section (3) of section 3 of the karnataka acquisition of land for grant of house sites act, 1972, it may then be argued that the discretion of the deputy commissioner is either capricious or extraneous. ..... were certain guidelines issued for the purpose of acquisition of land under the provisions of the karnataka acquisition of land for grant of house sites act, 1972 ..... places are beyond 200 meters still it will be a matter for the authority to consider whether having regard to the facts and the circumstances of the case, the licence can be granted to vend indian and foreign liquor in such a premises. ..... there are any objections received either directly or forwarded by the excise commissioner they should be enquired into detail, if necessary, the deputy commissioner (excise) himself may personally inspect the proposed premises and send his report ..... intended to protect the public interest and morality in addition to providing certain norms for granting licence under the rules. .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(1)KarLJ303;
..... that the contract is a statutory one and there is no need to provide him with an opportunity of being heard before passing the impugned order nor there is any provision to issue notice as envisaged under rule 17(3) of the karnataka excise act and providing an opportunity arises only when the lease agreement has been entered into between the petitioner and respondent no. 1. ..... shetty reported in 2002 air scw 1042 has observed that on interpretation of rule 18 in the instant case, it is clear that once a discretion has been exercised by the government under rule 18 to cancel the bid then a forfeiture of the amounts deposited is a consequence to the said act of cancellation and there is no discretion in the government whether to exercise the right of forfeiture or not ..... for the foregoing reasons and having regard to the facts & circumstances of case on hand, i do not find any good ground or justification to interfere with the impugned order issued by ..... is pertinent to note that the apex court in the case of state of karnataka v. ..... having regard to the facts & circumstances of the case on hand and the of natural justice and also in view of the decision rendered by the apex court in similar matters, i do not find any justification or ground to interfere with the impugned order passed by ..... it is significant to note that the instant case also comas within 15 days of the confirmation, the petitioner was under an obligation to make the deposit under rule 17(1)(b) and to execute the lease deed .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1978Kant17; 1977(2)KarLJ416
..... 1969 rules on the state government and its officers and further urged that all actions on the part of the state government and its officers are strictly controlled by the karnataka excise act and the rules, framed thereunder. ..... but the 6th respondent failed to comply with the provisions of rules 16 and 17 of the karnataka excise (lease of the right of retail vend of liquors) rules, 1969 (to be hereinafter called ..... in rule 18 of the karnataka excise (lease of the right of retail vend of liquors) rules, 1969 for the words 'shall be ..... these three writ petitions under article 226(1)(b) and (c) of the constitution of india (42nd amendment) are by the petitioners who are excise contractors and who had been given lease of right of retail vend of arrack and toddy for the year 1976-77 in different taluks in shimoga, chickmagalur and chitradurga districts, seeking a ..... court has laid down that the liquor licensing in the state can only be done in certain specified ways and such discretion as is left to the authorities is strictly controlled by the ..... 1977, it is pleaded that the amended rule 18, has no application to the facts of this case and the petitioner has got right to continue as lessee under the proviso to rule 18 of 1969 rules and that the impugned order was passed ..... reference was made to section 2 of part ii relating to cause of action in halsbury's laws of england iii edition volume i- at para 10, it reads :'the general rule is that wherever there exists a 'right' recognised by the law, .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR587
..... vidhana soudha, bangalore, dated : 23rd november 1984.notificationthe draft of the following rules further to amend the karnataka excise (sale of indian and foreign liquors) rules, 1968, which the government of karnataka proposes to make in exercise of the powers conferred under section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966) is hereby published as required by sub-section (1) of the said section for the information of all the persons likely to be affected thereby and notice is hereby given that the ..... the government to re-examine its decision regarding sacheting of arrack on which the learned counsel for the state relied to show that its decision to give up sacheting of arrack was good, itself goes to show that certain policy decisions, if injurious to the public interest can be a subject matter of public interest petition.however, if the government takes a policy decision to fix the selling rate of arrack very high either to ..... but one basic principle which must guide the court arriving at its determination on this question is that there is always a presumption that the governmental action is reasonable and in public interest and it is for the party challenging its validity to show that it is wanting in reasonableness ..... said case in addition to the list of 98 candidates selected by the public service commission for appointment as gazetted probationers, 24 candidates who were not selected by the commission were added to the select list by the commission at .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR730; 1998(5)KarLJ62
..... the preamble to the karnataka excise act, 1965 states, 'whereas it is expedient to provide for a uniform law relating to the production, manufacture, possession, import, export, transport, purchase and sale of liquor and intoxicating drugs and the levy of duties of excise thereon in the state of karnataka, the karnataka excise act has been enacted'.the preamble has a clear reference to entry 8, list ii of the seventh schedule to the constitution which empowers the states to legislate in connection with 'intoxicating liquors, that is to say, ..... contemplate a state agency as distributor for all manufacturers in karnataka and manufacturers outside the state selling their produce in karnataka and this has certain implications such as ensuring payment of excise duty and payment of sales tax. ..... such a provision was made to ensure that in case their appeals were dismissed, they be held liable to compensate respondent 2 by way of commission which it would have got otherwise in the absence of a stay ..... have placed on record the copy of fir (annexure-r1) filed by the cbi against the petitioner for offences under section 120-b read with sections 7, 12 and 13(2) readwith section 13(1)(d) of the prevention of corruption act, 1988. ..... the rivalry of the petitioner with respondents 3 and 4 is not only political rivalry but to a certain extent has the colour of personal rivalry which appears to have motivated him to utilise the patent name of the p1l, for redressal of his grievances and taking .....
Tag this Judgment!Court : Karnataka
Reported in : 2004(6)KarLJ194
..... having accepted the deficit stock of 11,624 bulk litres of rectified spirit and having compounded the offence under section 45 of the karnataka excise act, could not have challenged the compounding order made by the 3rd respondent under section 45 of the karnataka excise act, 1965 more so, when he had already paid the composition fee and did not dispute the offence being compounded with the department under section 45 of the karnataka excise act, 1965. ..... the respondent herein has admitted the shortage of the rectified spirit to the extent of 11,624 bulk litres and compounded the offence under section 45 of the karnataka excise act, 1965 would show that he has no reasonable explanation to offer with respect to the stock that was found deficit at the ..... learned government advocate for the appellants and the learned counsels for the respondent, at a considerable length and carefully perused the relevant case papers, including the impugned judgment and order of the learned single judge, in the light of the relevant provisions of the karnataka excise act, 1965 and the rules framed thereunder and also the precedents.2. ..... therefore, when the excise duty was sought to be imposed by the appellants on the basis of certain assumptions and presumption, the learned single judge of this court was right in holding that the excise authorities are not empowered under law to demand such levy and hence the demand and levy made by the excise authorities has been rightly quashed ..... service commission and .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(3)KarLJ162; 2007(4)KCCR2215; 2007(3)AIRKarR1
..... terms of the provisions of the karnataka excise act, 1965 [for short, the act] read with the karnataka excise (excise duties and fees) rules, 1968 ..... -a, notwithstanding anything contrary contained in any other rules, may in lieu of cancellation or suspension of licence or forfeiture of security deposit, if any, impose the penalty at the rate of equivalent to the rate of excise duty leviable on beer, wine or other liquors under the karnataka excise (excise duties and fees) rules, 1968 on such reported excess wastages: provided that no such fine shall be imposed unless an opportunity of being heard is given to the aggrieved licencee. ..... though sri keshava reddy, the learned government advocate submits that there are enabling provisions under the act for delegating the power of the commissioner in terms of section 7, in favour of other officers, while no such order delegating the power placed before court, even otherwise, i am of the view that the very nature of rule-8 which is in the nature of a ..... 4, 5, 6, 7 and 8 would indicate that there are certain obligations imposed on the licensee in the matter of production of potable alcohol although the raw material used may be rectified spirit as in the case of the petitioner. ..... permitted to the state as it amounts to a levy of duty on rectified spirit and this is beyond the legislative competence of the state; that the rule in fact is either ultra vires the act or if held to be within the premises of the charging section, it is unconstitutional. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IAD(SC)278; AIR1996SC911; JT1995(9)SC449; 1995(7)SCALE262; (1996)10SCC304; [1995]Supp6SCR759
..... in exercise of the rule making power conferred on the state under the karnataka excise act, 1965 various rules have been framed by the state of karnataka. ..... the karnataka excise act, 1965 provides for the levy of duties on the manufacture, transport, purchase and sale, import and export of liquor and ..... common questions of law arise, these petitions have been heard along with the petitions and appeals challenging amendments to various rules under the karnataka excise act. ..... preamble to the karnatka excise act, 1965 states, 'whereas it is expedient to provide for a uniform law relating to the production, manufacture, possession, import, export, transport, purchase and sale of liquor and intoxicating drugs and the levy of duties of excise thereon in the state of karnatka', the karnatka excise act has been enacted. ..... the other rules mentioned above have also been correspondingly amended to provide that the licensees under those rules shall sell the liquor only to a holder of a distributor licence under the karnataka excise (sale of indian and foreign liquors) rules, 1968, subject to certain exceptions specified in each of these rules. ..... the appellants are directed to pay to msil the requisite commission amount on the basis of the dealings conducted by them within twelve weeks from today.w.p ..... it is nobody's case that the fee was beyond the rule-making power under section 72 of the act.27. ..... this is in view of the commission which is prescribed under the rules which is to be paid to msil .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2002KAR2889; 2002(3)KarLJ629
..... dated 19-8-1999 is the order of respondent 2-ap-pellate authority - commissioner of excise, bangalore ('r-2' for short) passed dismissing the petitioner's appeal under section 61(2) of the karnataka excise act, 1965 ('excise act' in short) against r-3's said order at annexure-g and affirming the same ..... ; it cannot import provisions in the statutes so as to supply any assumed deficiency'.therefore, in the light of these authoritative pronouncements and the relevant provisions in section 22(1) of the excise act and sections 5, 5-a, 5-c, 6, and 6-b to 6-d of the sales tax act, it clearly emerges that there was absolutely no legal justification for r-3 to draw the presumption from the unaccounted shortage of the said quantity of the rectified spirit from the petitioner-distillery, that the same was converted into i.m.l. ..... these rules bring about certain amendment in rules 2-b, 2-c, 3, 3-b and in schedules a, b and c of the karnataka excise (excise duties and privilege fee) rules, 1968 (hereinafter referred to as ..... )was also relied on for the respondents in support of the propositions that once the offence was willingly got compounded by an accused, he cannot thereafter come to court questioning the ..... ecs 1 app 95 under section 61 of the excise act before r2-commis-sioner, who, by his order dated 20-4-1995, vide annexure-e, set aside r-3's order at annexure-d, dated 12-12-1994 and remitted the case to him with a direction to decide it afresh by a speaking order after giving opportunity of .....
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