Judgment Search Results Home > Cases Phrase: karnataka excise act 1965 karnataka section 40 presumption as to commission of offence in certain cases Court: andhra pradesh Page 1 of about 18 results (0.192 seconds)

itc Limited Vs. Deputy Commissioner (Ct), Guntur Division, Guntur and ...

Court : Andhra Pradesh

Reported in : 2002(4)ALD324; 2002(4)ALT500

..... in that case, section 22 of the karnataka excise act, 1966 conferred on government a power to fix the rates of excise duty and section 71 empowered the government to make rules. ..... one who invokes the power of constitutional court to declare an enactment enacted by the competent legislature to be unconstitutional must be able to show not only that the statute is invalid on certain constitutional grounds but that he had sustained or is inimmediate danger of sustaining some direct injury as a result of its enforcement and not merely that he suffers in some indirect way in common with the people at large. ..... however, it is not to state that by reason of the presumption in considering the validity of the impugned law, the court will be restricted to the pleadings only. ..... it is also well-settled that to sustain the presumption of constitutionality, the court may take into consideration matters of common knowledge and may assume every state of facts which can be conceived as existing at the time of the enactment of the legislation in question. ..... it is trite law that the presumption is always in favour of the constitutionality of an enactment, and the burden is upon him who attacks it to show that there has been a clear transgression of constitutional principles and limits, whether it is a pre-constitution or post-constitution law. .....

indo-national Limited and Vs. Union of India (Uoi) and

Court : Andhra Pradesh

Reported in : 1979(4)ELT334(AP)

..... by the federal court, the privy council and the supreme court, the division bench observed :'thus, in the context of section 4(a) of the central excises and salt act, 1944 and especially with reference to section 4(a), the supreme court has now laid down in voltas case, (1974) 2 scj 94, it the real value should be found after deducting the selling cost and selling profits and that the real value can ..... a taxing authority will not ordinarily impose such a duty, because it is much more convenient administratively to collect the duty (as in the case of most of the excise acts) when the commodity leaves the factory for the first time, and also because that duty is intended to be an indirect duty which the manufacturer or producer is to pass on to the ultimate consumer, which he ..... in other words, the sales to the wholesale dealers did not cease to be wholesale sales merely because the wholesale dealers had entered into agreement with the respondent under which certain commercial benefits were conferred upon them in consideration of their undertaking to do service to the articles sold, or because of the fact that no other person could purchase the ..... ' in the latter case, their lordships held that the pith and substance of the act [karnataka contract carriages (acquisition) act] assailed therein had to be looked into and that an incidental trespass would ..... by the high court of karnataka, calcutta and maharashtra.59. ..... state of karnataka and anr. ..... the high court of karnataka in union of india v. .....

Golden Press Vs. Deputy Collector of Central Excise, Hyderabad and anr ...

Court : Andhra Pradesh

Reported in : 1986(9)ECC317; 1985LC1001(AP); 1987(27)ELT273(AP)

..... on 11-12-1980, the collector of central excise issued a notice to the petitioner, under section 35a of the central excise act, calling upon it to show cause why the order of ..... be called a product of printing industry; the end-use theory has no application herein; the end-use test held irrelevant in the dunlop india's case (supra) is not applicable herein, having regard to the object underlying, and the language used in the exemption notification, we do not think that the collector of central excise was wrong in classifying the printed cartons as not being the products of printing-industry. ..... sheet and preparing metal cans, it must be treated as a product of printing industry would any common man go to a printing press for purchasing printed cartons, or printed cans, as the case may be cartons and cans are more properly products of packaging industry, cartons, cans, sachets, are all products of packaging industry. ..... on 13-12-1977, the officers of the special checking squad, headquarters, central excise department, hyderabad, visited the premises of the petitioners and registered a case against it for contravention of rules 9(1), 174 and 173pp of the central excise rules, 1944, on the ground that, for the period 1-3-1976 to 17-6-1977, the petitioner had employed more than 49 workers; that, for the period 18-6-1977 to 13-12-1977 ..... counsel for the petitioner on certain text books, which were also relied upon by the learned single judge of the karnataka high court in rollatainers ltd .....

Grag MartIn Distillery Private Limited Vs. State of Andhra Pradesh and ...

Court : Andhra Pradesh

Reported in : 2003(6)ALD261; 2003(5)ALT613

..... . under section 3, fortified by a non obstante provision all licences granted under the provisions of the excise act prior to the appointed date, for the import, export and transport of indian liquor, foreign liquor, wine and beer in wholesale, were declared terminated with effect on or from the appointed date and enabled the ..... . to the claim of absolute privilege asserted by the state, we say that in our constitutional constellation of enduring and transcendent values nothing is more certain than the principle that there are no absolutes and a name, a phrase or a standard and even the privilege of the state has meaning only when associated with the consideration which give birth to the nomenclature or ..... 2 of the counter-affidavit states that the affidavit has been filed to clarity certain issues that had arisen during the course of arguments and for providing further information that was required to be furnished to the court. ..... . as the state of andhra pradesh has by its statutory environment permitted manufacture of certain varieties of liquor by farming out this area to private participation, consistent with the constitutional radiations of article 14, the petitioners have a fundamental right to be rationally considered by the state for such ..... state of karnataka case (supra) the supreme court reiterated the principle that when the state decides to grant the right or privilege inter alia to the trade in liquor, to others, the state cannot escape the rigour of article 14. .....

State of A.P. and Another Vs. Crag MartIn Distillery Pvt. Ltd., Goa an ...

Court : Andhra Pradesh

Reported in : 2000(5)ALD213; 2000(5)ALT34

..... excise act empowers the government, subject to the provisions of section 28 of the act and the rules made thereunder and subject to such conditions as the government may deem fit to impose, to grant for a fixed period to any person, at any place, lease or licence or both either jointly or severally for ..... secondly, whether to carry on any business of his choice is an absolute and fundamental right of every citizen or the same is subject to certain restrictions when the state is desirous of imposing such restrictions on trade or business, which are reasonable and in the interest of welfare ofthe state and the public, including the economy of the state? ..... averments in the counter-affidavit filed by the respondents, additional affidavits were filed in the writ petitions denying the allegations made in the counter-affidavits, offering to supply the products to the 2nd respondent at rs.230/-per case for the year 1998-99 and seeking for grant of interim stay of g.o. ..... state of karnataka, : (1995)1scc574 , is a clear answer to the contentions raised by the writ petitioners and the findings, observations and suggestions of the learned single judge are unsustainable. ..... state of karnataka, : (1995)1scc574 (supra). ..... state of karnataka, : (1995)1scc574 and laid down the lawthat trade or business in potable liquor is a trade or business in res extra commercium and hence can be regulated and restricted even by an executive order, provided it is issued by the governor of the .....

Ganesh Traders Vs. District Collector, Karimnagar and ors.

Court : Andhra Pradesh

Reported in : 2002(1)ALD210; 2002(1)ALD(Cri)137; 2002(1)ALT611; 2002CriLJ1105

..... excise act wherein in terms of clause (c) possession of only those material which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured would lead to the presumption that the accused has committed an offence under section 34 of the act. ..... f.i.r. or complaint and the evidence collected in support of the same do not disclose the commission of any offence and make out a case against the ..... a reference has been made by the state to certain circulars purported to have been issued by the government which are circular no. ..... . shatwell, 1965 ac 656 at 675], lord radcliff went on to say that in the instant case he had begun by considering the consequences of the apparent meaning of the enactment, and found these disquieting ..... v. state of karnataka, : (1995)1scc574 , has categorically held that no citizen has a right to deal and engage in business of manufacturing, sale of intoxicating substances which are dangerous and hazardous to ..... . delhi administration, : [1965]1scr7 , it is held: penal statutes are not to be enlarged by implication or extended to cases not obviously within their words and purport .....

P. Subhash Vs. the State of A.P. Rep. by Its Principal Secretary Reven ...

Court : Andhra Pradesh

..... as regards the contention that grant of licence by lottery amounts to gambling, it is to be noted that under section 17 of the andhra pradesh excise act, 1968, the government is entitled to grant licence to the public to sell liquor in such manner as it thinks fit ..... the powers conferred by section 72 read with sections 17, 28 and 29 of the andhra pradesh excise act, the governor of ..... an applicant for grant of a licence shall submit a declaration in form a-1 that he shall abide by the rules, which, in turn, shall be attested by the tahsildar or gazetted officer of the prohibition and excise department; a notarized affidavit in form a-2 containing the particulars of the applicants own immovable property for an amount not less than rs.5 lakhs or bank guarantee for the equal amount; and a surety bond in form-a2(s), ..... normally, 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 ..... according to rule 3 of the rules, in case of shops located in scheduled areas, the right to sell liquor by shops shall be granted to local scheduled tribe candidates and in case there is no such applicant available, it shall be granted to any other scheduled tribe ..... state of karnataka (supra), a constitution bench of the supreme court, after analyzing the various decisions, observed: the state can adopt any mode of selling the licences for trade or business with ..... state of karnataka ((1995) 1 .....

Y. Venkateswar Rao and ors. Vs. Prohibition and Excise Superintendent ...

Court : Andhra Pradesh

Reported in : 2006(1)ALD445; 2006(1)ALT443

..... to avail such licences, the petitioners are required under the excise act, and the excise rules, to abide certain conditions including payment of the licence fee as prescribed, giving a bank guarantee ..... even assuming that the trade in liquor is dangerous and offensive trade for the purpose of section 521(1)(e)(ii) of hmc act, when once the state, which has exclusive privilege in dealing with intoxicating drinks, parts its privilege by giving a licence subject to certain conditions, it must be presumed that the regulatory regime under excise laws takes care of the dangerous and offensive nature of the trade and there is nothing that the municipality or ..... municipalities act, 1965 (for short 'the municipalities act') and/or the hyderabad municipal corporations act, 1955 (for short 'the hmc act'), or visakhapatnam municipal corporation act, 1979, to insist upon a trade licence by the persons engaged in retail liquor business, ..... commission made discrete enquires and came to know that liquor shop owners were trading without trade licences under section 521 of the hmc act or under section 263 of the municipalities act ..... the constitution bench after making a reference to the relevant earlier case law summarized the law relating to right to carry on trade in intoxicating liquor in para ..... state of karnataka (supra), the restrictions placed on the trade by the conditions of licence either with regard to stock liquor to be stored, restrictions on the sale ..... karnataka ( ..... state of karnataka 1995 (1) .....

Loharn and Steel Industries Ltd. Vs. Government of Andhra Pradesh and ...

Court : Andhra Pradesh

Reported in : [1991]80STC323(AP)

..... re-rollers and mini-steel plants-cum-re-rollers (in case of purchase of ingots and billets by them in the state) situated within the state of andhra pradesh and sold ..... the governor of andhra pradesh hereby directs that where a tax has been levied and collected under the said act in respect of the sale or purchase inside the state of steel ingots or billets referred to in item 2 of the third schedule to the said act, the tax leviable under section 6 of the said act on the re-rolled finished products manufactured within the state from out of such ingots or billets by the steel ..... on the basis of representations from re-rollers and traders, the state government of andhra pradesh issued certain notifications under section 9 of the andhra pradesh general sales tax act meant to minimise the burden of taxation on the finished products of iron and steel derived out of the tax-suffered raw ..... the finished products got manufactured by the petitioner at its re-rolling mill located in karnataka state and sold in andhra pradesh state will not qualify for any exemption or set-off as provided for by the said government orders even though the other conditions of ..... reasonable presumption is that ..... 1987, arising under the central excise act. .....

Vel White Horse Distellries Pvt. Ltd., Reptd. by Its Managing Director ...

Court : Andhra Pradesh

Reported in : 2003(4)ALD189

..... to a revision petition filed by the petitioners before the government under section 64 of the excise act. ..... exercise of their powers under section 72 of the excise act. ..... activities and his licence as the licence stands withdrawn under section 32 of the excise act. ..... be confined only to a secondary role and will only have to see whether the administrator has done well in his primary role, whether he has acted illegally or has omitted relevant factors from consideration or has taken irrelevant factors into consideration or whether his view is one which no reasonable person could ..... the application in form d-1 for licence has to accompany {see rule 3(2)}, inter alia, with a no objection certificate from the chief inspector of factories under the factories act, 1948 authorising the municipality or local body that there is objection on sanitary grounds to the construction of distillery or to the distillation of spirit on the site and the ..... the power is conferred on the authority by subordinate legislation to do or not to do certain things without sufficient guidelines, the same undoubtedly must be treated as ultra vires, for the legislature ..... such a distillery whose licence could not be renewed due to change in policy, the case was treated as a case of renewal and not grant of fresh licence. ..... state of karnataka, : (1995)1scc574 and also a decision of a full ..... act, 1995, sale, manufacture and consumption of any intoxicant substance except toddy was prohibited and made a cognizable offence .....