Court : Karnataka
Reported in : ILR1988KAR3222
..... 1 :- sub-section (4) of section 71 of the karnataka excise act 1965 provides that every rule made under this section shall be laid, as soon as may be after it is made, before each house of the state legislature. ..... it is also further submitted that having regard to the provisions contained in sections 22, 23 and 24 of the karnataka excise act, it is not open to the respondents to increase the excise duty during the subsistence of the contract.5. ..... (3) having regard to the provisions contained in sections 22, 23 and 24 of the karnataka excise act, whether it is open to the first respondent to increase the excise duty during the subsistence of the contract?6. ..... it is also submitted that karnataka (excise duties) (amendment) rules 1985 are not placed before the legislature as required by sub-section 4 of section 71 of the karnataka excise act. ..... the rules in question relate to fiscal matter and further they specifically provide as to from what date they must be deemed to have come into effect in such a case there is no scope for placing the interpretation as to the retrospectivity of the rules beyond what the rules themselves state in that regard. ..... 'thus, from the aforesaid provision, it is clear that it is open to the state government to prescribe excise duty at certain rate as leviable on any excisable article manufactured or produced in india, outside the state and imported into the state under a licence or permit granted under the act. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2004KAR4904; 2004(7)KarLJ611
..... has drawn my attention to the statement of objections filed by him and stated that, after detailed interactions with the officials who are well acquainted in excise matters, the government has taken a conscious decision and issued a notification dated 25th june 2004 to dispose of the lease of right of retail vend of liquor for the excise year 2004-05 with effect from 1st august 2004 by adhering to section 17 of the karnataka excise act read with rule 3 of the lease rules. ..... we observed that the legislature should be allowed some play in the joints because it has to deal with complex problems which do not admit of solution through any doctrinaire or strait jacket formula and this is particularly true in case of legislation dealing with economic matters, where having regard to the nature of the problems required to be dealt with, greater play in the joints has to be allowed to the legislature. ..... from the above, it is clear that, the court must while adjudging the constitutional validity of an executive decision relating to economic matters grant a certain measure of freedom or 'play' in the 'joints' to the executive.17. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR3582
..... 87karnataka government secretariatvidhana soudha bangalore, 10th november 1987notificationthe draft of the following rules further to amend the karnataka excise (excise duties) rules, 1968 which the government of karnataka proposes to make in exercise of the powers conferred by section 22 read with section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966) is hereby published as required by sub-section (1) of section 71 of the said act for information of persons likely to be affected thereby and notice is hereby given that the said draft ..... state, contracts, covenanting to pay education cess on certain items of excise revenue, would not render levy on education cess valid if such levy is without the authority of law.however, the learned special government pleader argued that there was no legal impediment to the petitioners agreeing to pay to the state certain additional amounts or certain percentage over and above their respective bid amounts or amounts ..... unlawful to employ children and to sell or given to children excisable articles; (i) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;(j) regulating disposal of confiscated articles;(k) regulating the grant of expenses to witnesses and to persons charged with offences under this act, and subsequently released or acquitted;(l) regulating the power of excise officers to summon witnesses;(m) prescribing the rent payable to the ..... to the facts of these cases since the law itself has .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2003KAR4295
..... specifically contending regarding discrimination which are in violation of article 14 and also specifically have taken the stand of 'double jeopardy' on the ground that the statute has provided ample powers under sections 32, 36, 43 and 45 of the karnataka excise act, 1965 ('act for short) and rule 5 and 6 of the rules. ..... of non-compliance of the mandatory provisions of the excise act and rules, the respondents have failed to persuade this court, making out a case that they have followed the mandatory procedure as prescribed under the act and rules. ..... providing for special procedure for the trial of certain offences is or is not discriminatory and violative of article 14 must be determined in each case as it arises, for, no general rule applicable to all cases can safely be laid down. ..... submitted that moreover, the preamble of the karnataka prohibition act, 1961 states that 'whereas it is expedient to amend and consolidate the law relating to the promotion and enforcement of and carrying out the policy of prohibition of consumption except for medicinal purposes of intoxicating drinks and drugs and to provide for certain other purposes hereinafter appearing and that the said act is in force and not been repealed ..... of 1978 dated 1.12.1978)'para 73; as long back as in 1960, it was said by this court in kangshari haldar that the propositions applicable to cases arising under article 14 'have been repeated so many times during the past few years that they now sound almost platitudinous. .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(117)ECC31; 2007LC31(Karnataka); 2007(2)KarLJ372; 2007(4)KCCR2181; 2007(2)AIRKarR588.
..... shaw wallace & company with whom they have an independent arrangement the activity of manufacturing such liquor attracts liability for payment of duty under the provisions of the karnataka excise act, 1965 [for short 'the act'] in terms of the provisions of sections 22 and 23 of the act. ..... jall parsi [supra] and by applying the principle of this decision, if the charge should have been complete on the manufacture of potable liquor, it could have been certainly relied upon even assuming that the recovery point had been postponed or deferred to a later stage and the demand in terms of annexure-j could have been sustained. ..... ' includes a place where liquor is kept by a person selling liquor by wholesale](b) in the case of spirit or other liquor produced in any distillery established or any distillery, brewery or manufactory licensed under this act, in accordance with its quality or strength, or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as may be prescribed;(c) in the case of toddy, by tax on each tree from which toddy is drawn;(d) by fees on licences .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR1802; 1985(2)KarLJ541
..... , the appellants were the highest bidders of the right to vend country liquor like toddy or arrack for one or the other revenue district/taluka or part of them as is the case, in the excise tender-cum-auctions held for that purpose under the karnataka excise act of 1965 (karnataka act 21 of 1966) ('the act') and the karnataka excise (lease of the right of retail vend of liquors) rules 1969 ('1969 rules') framed thereunder. ..... which the shops are closed in accordance with section 21 of the karnataka excise act, 1965, the lessee shall keep the shops open every day during such hours as the excise commissioner may fix. xx xx xx 47 ..... on two grounds namely (i) that the same had not been urged by the appellants in their writ petitions or even at the hearing before the learned judge and (ii) that section 21 of the act, the relevant notifications issued thereto which were otherwise valid and the validity of the contract had not been challenged and without such a prayer with necessary pleadings thereto, it was ..... conferred on them by section 21 of the act, the district magistrates (dms) of the districts directed the compulsory closure of all or certain shops of the appellants on certain dates, with which they ..... section 2 of the contract act which defines certain terms that are frequently dealt in that act, formation and performance of a contract, defines a 'contract ..... were closures for certain small periods of certain specified places or towns or shops only for purposes of section 21 of the act. 8. .....
Tag this Judgment!Court : Karnataka
Reported in : 2003(5)KarLJ272
..... he has given a specific finding that whether to compound the offence or cancel the licence is the subjective satisfaction of the deputy commissioner who is the licensing authority and this authority cannot interfere in the same and after perusing the provisions of section 29(b) of the karnataka excise act, he has passed a well-considered order dismissing the appeal filed ..... in pursuance of the report submitted by the sub-inspector of excise, the 2nd respondent initiated proceedings under section 29(b) of the karnataka excise act and issued show-cause notice dated 6-5-2002 to the petitioner questioning as to why the licence granted to her ..... made by her, the respondents proceeded to pass the impugned orders strictly as envisaged under section 29 of the karnataka excise act, after affording sufficient opportunity to the petitioner. ..... in the chemical report referred to by respondent 1 in the course of his order on the basis of the records of respondents 2 and 3, it is very clear that the chemical report supports the case of the petitioner that there was no illicit liquor manufactured in the licensed premises of the petitioner. ..... after registering a case, the sub-inspector of excise drew a mahazar and ..... after registering a case, the sub-inspector of excise drew a mahazar and ..... facts and circumstances of the case as stated above, i do not find any error of law or material irregularity in the impugned orders nor the petitioner has made out any prima facie case to interfere with the same. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1995KAR2599; 1995(4)KarLJ214
..... calling in question the constitutional validity of section 24 of the karnataka excise act as amended by act no. ..... that the amended provision in so far as it directs that the fee for retail sale of foreign liquor shall be fixed by auction is beyond the rule making authority of the board and in that case the question that fell for consideration was that validity of rule 103 was challenged on the ground that the charge for the grant of a privilege for the retail 'off' vend of foreign liquor under ..... it is contended on behalf of the petitioners that under section 71 of the act certain procedure is prescribed for making the rules under the act and previous publication of the rules inviting objections thereto within a period to be prescribed had to be followed and having provided that under section 71, the respondents cannot merely give lip-service to the same but in substance should comply with it and have got to consider the objections raised by the ..... considering the stakes involved in the matter and the urgency with which the state wanted to proceed, it is certainly possible for the state to make available to public the necessary notification on that very date on which it was issued by getting it published in the gazette and when the state itself had ..... it is lastly contended that the government being an authority which is invested with certain powers, has got to act reasonably and all its decisions must be informed with reasons whether it is in the nature of exercise of statutory power .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR2879; 1996(5)KarLJ579
..... 141 dated 19.3.1988 issued by the commissioner of excise pursuant to his powers under section 3 of the karnataka excise act ('the act', for short) it was inter alia directed that no retailer shall be issued permits to obtain any stock of liquor from outside the ..... be held that since purchases in question of the petitioners will be in accordance with law, respondents are statutorily bound to grant them permits for transportation of the purchased stock of liquor to their licensed premises in terms of rule 4 of the karnataka excise (possession, transport, import and export of intoxicants) rules 1967, provided all the other terms for issuance of such permits as contemplated under law are complied with.9. ..... petitioners are retail vendors in indian liquor holding licences either in form cl - 2 or cl - 9 as prescribed under the karnataka excise (sale of indian and foreign liquors) rules, 1968 (hereinafter in short, 'the rules') having their licensed premises situated in bangalore rural district ..... in that view of the matter, as per the law laid down by this court in the case of bhagyalakshmi wine stores (supra), the present petitioners are entitled to make purchases from the said wholesale ..... ultimately the same was held to be valid as is evident from the reported case of bhagyalakshmi wine stores and anr. v. ..... in the present cases, it has been brought on record that some of the wholesalers of bangalore urban 'district have been granted licences to effect sale in bangalore rural district as .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(4)KarLJ26; 2007(4)KCCRSN248; 2007(3)AIRKarR99
..... a person whose husband was a participant in an auction conducted under the provisions of the karnataka excise act, 1965 [for short 'the act'] read with the karnataka excise [lease of rights of retail vend of liquor] rules, 1969 [for short 'lease rules ..... , the karnataka excise act and the object of the act being one to raise revenue, whether by state parting with its exclusive privilege of right of vending liquor or the state levying tax and duties on transaction of vending of liquor, all such receipts being characterized as excise revenue to the state in terms of the provisions of section 2(11) of the act and the scheme of the act being for raising such revenue to the state, the provisions of rule 18 of the lease rules ..... as it may, when once the right itself would have been continued in the hands of the legal heir and if that right for continuation there is further requirement to be followed up with certain compliance, on the legal heir having not complied with such requirements, the default necessarily occurs and at that point of time when the action was taken for the revocation of the rights even ..... been observed by courts and even in terms of the decision supreme court in the case of satyabrata ghose [supra], the english doctrine of frustration is not one that can be imported or called in aid on a situation to situation basis or contract to contract basis, but is one which is now statutorily provided for under section 56 of the contract act even in the realm of private contracts. .....
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