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Commnr. of Income Tax and anr. Vs. Distillers Co. Ltd.

Court : Supreme Court of India

Reported in : (2007)209CTR(SC)177; [2007]290ITR419(SC); JT2007(5)SC261; 2007(5)SCALE416; (2007)5SCC353; 2007(1)LC497(SC); 2007(3)KCCRSN142.

..... he obtained a licence from the state of karnataka for the aforementioned purposes in terms of the provisions of karnataka excise act, 1965. ..... indisputably, the matter relating to manufacture and bottling of arrack is governed by the said act and the rules framed thereunder by the state of karnataka known as karnataka excise (manufacturing & bottling of arrack) rules, 1987 (for short 'the rules'). ..... and consequently the high court went wrong in passing the impugned judgment insofar as they failed to take into consideration that the amount in question having been levied for non-compliance of certain statutory provisions, would amount to penalty and in any event as section 43b of the act postulated that the payments in respect whereof deduction are claimed must be the amount actually paid during the assessment year, the impugned orders cannot be sustained. mr. ..... we, therefore, are of the opinion that the tribunal and the high court were correct in their views that section 43b of the act was not attracted in the case. ..... with a view to meet that contingency, it was stated:in case the bottling unit for any reason beyond his control is not able to mature the arrack in the manner and to the extent specified above, the unmeasured arrack may be bottled with the prior permission of ..... : (2004)11scc26 in that case the state of kerala was also a party. .....

Rajendra Jyotiba Desai and anr. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 2009(1)KarLJ40

..... vidyavati, learned government pleader, on the other hand, would draw attention to the provisions of section 21 of the karnataka excise act, 1965 (for short, 'the act') and would submit that the deputy commissioner was compelled to issue notice of this nature, particularly in the wake of the developments in the village that not only all the women folk in the ..... hiremath, learned counsel would vehemently urge that the notice in per se bad in law; that it is clearly violative of sub-rule (4) of rule 5 of the karnataka excise licences (general conditions) rules, 1967 (for short, 'the rules'); that the petitioners have been asked to shift their business place even without giving any opportunity; that a decision has ..... to sub-rule (4) of rule 5 of the rules and points out that for the purpose of shifting, a maximum period of three months can be allowed and on the other hand the petitioners in the given case had been given only three days time and it definitely affects business interest of the petitioners. ..... submission is that the facts in the present case is almost identical with the facts in the decided case and therefore ratio of this decision should be applied; that the impugned action is clearly in violation of principles of natural justice, taking a decision without giving an opportunity, contravening the principles of administrative law and ..... support of the submission, learned counsel for the petitioners has relied upon a single bench decision of this court in the case of c.l. .....

Chaitanya Kumar and ors. Vs. State of Karnataka and ors.

Court : Supreme Court of India

Reported in : AIR1986SC825; 1986(1)SCALE1099; (1986)2SCC594; [1986]2SCR409; 1986(2)LC371(SC)

..... the karnataka excise act, 1965 is ..... procedure to be followed were also mentioned in the notification and it was stipulated that the working of the blending units would be governed by the provisions of the karnataka excise act and rules. ..... always, the court is concerned with the balancing of interests, and we are satisfied that in the present case the high court had little option but to act as it did and it would have failed in its duty had it acted otherwise and refused to issue a writ on the ground that the allegation of personal bias against the chief ..... is no justification for the implication sought to be read into section 13(1)(e) read with the definition of 'to bottle' that only a bottler who himself sells the liquor bottled by him is subject to and governed by section 13(1)(e) and the rules and not a bottler who merely bottles liquor ..... to the act states that it is enacted '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 and for certain other matters ..... a commission of enquiry headed by a high court judge was appointed by the government of karnataka to investigate into the cause of the tragedy and to recommend the steps which should be taken to prevent the repetition ..... the grant of licences and permits and chapter vii and viii deal with offences and penalties and detection, investigation and trial of offences. .....

Mysore Sales International Limited Vs. United Breweries Limited

Court : Karnataka

Reported in : [2006]133CompCas190(Kar); ILR2005KAR5881; 2005(6)KarLJ615; [2006]66SCL122(Kar)

..... with a view to achieve this object the government in its wisdom decided to amend the karnataka excise (sale of indian and foreign liquors) rules, 1968 (hereinafter referred to as the 'rules'), which have been framed under sub-section (1) of section 71 of the karnataka excise act, 1965. ..... this order will dispose of a bunch of 34 company appeals filed by mysore sales international limited -- a government company (for short, 'msil'), under section 483 of the companies act, 1956 (hereinafter called as the 'act'), read with section 4 of the karnataka high court act, 1961 challenging the common order passed by the learned single judge dismissing the company petitions filed by it kecking winding up of the respondent-companies on the ground that they are unable to pay their debts. ..... rule 3 of the rules, amongst others, was amended on 13-9-1989 by the karnataka excise (sale of indian and foreign liquors) (amendment) rules, 1989. ..... only khoday distilleries limited and others who were parties before the supreme court were bound by those conditions and may be they were required to pay margin money/commission to msil in terms of the directions contained in para 21 of the judgment in khoday distilleries case. ..... judges of the apex court on 20-11-1989 leave was granted and the appeals were ordered to be heard by a bench of 3 judges and during the pendency of the appeals the operation of the amended rules was ordered to be stayed on certain conditions specified in the order. .....

B.C. Narasimha Murthy Vs. the Commissioner of Excise, Bangalore and Ot ...

Court : Karnataka

Reported in : ILR1998KAR2596; 1998(5)KarLJ491

..... the provisions for grant of licence are contained in section 26 of the karnataka excise act, 1965 which is as under:'26. ..... licensed premises and the payment of the costs, charges and expenses (including the salaries and allowances of the excise officers) which the state government may incur in connection with supervision to ensure compliance with the provisions of this act, the rules made thereunder and the licence'.rules have been framed as the karnataka excise (sale of indian and foreign liquor) rules, 1968 and rules 4, 4-a and 5 are relevant for the purpose of ..... thereof; or (c)if the holder thereof or any of his servants or any one acting on his behalf with his express or implied permission, is convicted of any offence under this act; or (d)if the holder thereof is convicted of any cognizable and non-bailable offence or of any offence under the dangerous drugs act, 1930, or under the medicinal and toilet preparations (excise duties) act, 1955, or under the trade and merchandise marks act, 1958 or under sections 481, 482, 483, 484, 485, 486, 487, 488 or 489 ..... --on receipt of the application under rule 4,and subject to the provisions specified in rule 4-a the deputy commissioner or the excise commissioner, as the case may be, may require such other particulars as he may deem necessary and may make enquiries for verification of the particulars furnished by the applicant and also such other inquiries as he deems fit ..... rule 102 required certain documents to be submitted along with the .....

Gowri Industries Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1993KAR3153; 1993(4)KarLJ604

..... to be projected by reference to several rules made under the provisions of the karnataka excise act, 1965 ('the act' for short).petitioners primarily rely on the decision of the supreme court in ..... of the rules empowering the state to fix the price of rectified spirit, was repugnant and ceased to be operative.under section 18-g of the idr act, power is given to the central government to fix the price; but that is not exclusive power; it is for the central government to make it exclusive by exercising it in a particular manner; it is certainly open to central government to convert it into an exclusive power and declare or order, that none shall charge a different ..... under entry 23 and legislation of the state which had rested on the existence of power under that entry would to the extent of that 'control' be superseded or be rendered ineffective, for here we have a case not of mere repugnancy between the provisions of the two enactments but of a denudation of deprivation of state legislative power by the declaration which parliament is empowered to make and has made,'above observation is a clear indication ..... [1990]3scr157 was concerned with the price charged by the oil and natural gas commission ('ongc' for short) (an instrumentality of the state) in respect of the natural ..... there ought to be a presumption in favour of its validity, and every effort should be made to reconcile them and construe both so as to avoid their being repugnant to each other; and care should be taken to see .....

R. Shankaregouda Vs. the Commissioner of Police, Bangalore

Court : Karnataka

Reported in : ILR1998KAR3141; 1998(3)KarLJ494

..... when seen in the context of the purpose underlying the rules and the karnataka excise act, under which the rules have been framed, i am inclined to hold that employment of women under rule 9 of the general conditions rules, is forbidden only in so far as the sale and service of liquor is ..... carefully the dominant purpose underlying the rule is to maintain peace in public places licensed for serving liquor and to prevent the commission of offences rather than enforcing any moral sanctions on those managing or visiting such places. ..... shivaswamy, learned counsel for some of the petitioners that although the definition of the expression 'places of public amusement' in section 2(14) of the karnataka police act, is wide enough to include any place where music, singing, dancing or any other diversion, game, or means of carrying on the same is provided yet the licensing order issued under the said act did not conceive of an amusement licence in respect of live music performed within the four walls of a restaurant to which ..... in the instant case, as noticed earlier, all that is pointed out by the licensing authority, is that there are certain allegations suggesting breach of the conditions of the excise licence issued in favour of the ..... section 2(15) of the police act defines the expression 'place of public entertainment' as a place to which the public are admitted and where any kind of food or drink is supplied for consumption on the premises by any person owning or having an interest in or .....

M/S. Jagadale and Sons, Bangalore and Etc. Etc. Vs. State of Karnataka ...

Court : Karnataka

Reported in : AIR1990Kant251; ILR1990KAR101; 1990(1)KarLJ18

..... they assert that they are affected by the enforcement of certain rules, made under the provisions of the karnataka excise act, 1965 (referred as 'the act', hereinafter). ..... state has a very wide latitude to experiment with the laws and regulations in this sphere, as observed in garg's case (air 1981 sc 2138) and nandulaps cases : [1987]1scr1 excerpts already quoted by us in the earlier part of this order.section 15(2) cannot be read as vesting a right in any one for the licence, with a duty in the deputy commissioner or the excise commissioner to grant the licence; it has to be read as defining the respective jurisdiction of the two authorities, to grant the ..... (vii) the distributor licence being given to a state owned corporation (msil), there is a presumption that the said corporation would act rationally, being guided by the relevant factors which would guide any other distributor in the line; it is not possible to attack the choice of the distributor as arbitrary; similarly, it cannot be held that the said distributor would ..... this apprehension overlooks the fact that the distributor is an instrumentality of the state and there is a strong j presumption that ii would act fairly, rea sonabiy and relevantly. .....

Crag MartIn Distillery (Private) Limited, Goa Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1999KAR2169; 1999(5)KarLJ392

..... 20/- per bottle more than the local manufacturers by virtue of the fee levied on them under the rules.it is secondly contended that sections 22 and 23 of the karnataka excise act which empower the state to levy excise duty and countervail-ing duty (cvd) authorises the state to levy excise duty and cvd on the liquor imported from other states. ..... therefore, it cannot be said that the karnataka excise act has not provided any provision delegating the power to government to impose the fee for import of intoxicants ..... the karnataka excise act deals with 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. ..... this writ appeal is filed assailing the order of the learned single judge upholding the constitutional validity of rule 2-aa of the karnataka excise (excise duties and fees) rules, 1968 (hereinafter for short, referred to as the 'rules') and dismissing the writ petition.2. ..... , the same has been diluted by the judgments of the apex court and the apex court held that when a fee is collected from a class of persons, service provided to that particular class is sufficient and in such cases an individual may not receive a particular service and that cannot be a ground to hold that there is no quid pro quo and merely by the absence of such quid pro quo, the rule cannot be said to be ultra ..... nor can taxing statutes be interpreted on any presumptions or assumptions. .....

M.NarayanA. s/o T.Kannan, And Ors. Vs. the state of KarnatakA. by It's ...

Court : Karnataka

..... the policy of the state has been explained in the budget presented to the legislature and after following the procedure under section 71 of the karnataka excise act relevant rules have been framed after inviting objections from the concerned persons and the licence tee has been fixed under these rules. ..... in violation of the procedure provided under section 71 of the karnataka excise act and also rule 8 of the karnataka excise (sale of indian and foreign liquors) rules of 1968, a draft notification was issued on 2^.05:2007 proposing to amend the rules for enhancement of license fee and, final notification was issued on 29.06.2007. ..... further referring to section 71 of the karnataka excise act. ..... in w.p.nos.26546/2009 and 26945-946/2009 the petitioners are challenging the draft notification dated 27.6.2009 and also the final notification dated 03.08.2009 issued amending karnataka excise (sale of indian and foreign liquors) rules. ..... the argument (hat there is no power to demand or collect short levied licence fee in the absence of a specific provision under the statute may not be of much significance in this case because of the agreements entered into between parties and the nature of licence fee being consideration for contract. ..... a contract which is intended to be binding on a party is certainly enforceable even though certain terms may not have been precisely set forth in the agreement, if the nature of the said terms can be ascertained from the surrounding circumstance.;. .....