Court : Karnataka
Reported in : [2001]250ITR767(KAR); [2001]250ITR767(Karn); [2001]119TAXMAN597(Kar)
..... the provisions of section 24 of the karnataka excise act, 1965, which states that the sum accepted in consideration of any grant or lease relating to any excisable article under section 17 shall be excise duty. ..... that the payment of rental arose on account of statutory obligation under the karnataka excise act and did not involve any contractual obligation. ..... that the shop rent arises on account of bid in accordance with the karnataka excise act. ..... order and noted the submission of the assessee that kist is not excise duty so as to attract the provisions of section 43b ofthe act. ..... the claim of the assessee that the rent payable could not be considered for disallowance under section 43b of the income-tax act, 1961. ..... we are of the view that the tribunal was right in law in holding that 'kist' is neither 'duty nor tax' and, therefore, will not come within the purview of the provisions of section 43b of the income-tax act. ..... the facts of the case are that the assessee, a partnership firm, was carrying on the business of arrack contract ..... appellate tribunal has referred the following question of law arising' out of its order dated february 23, 1998, in respect of the assessment year 1987-88 : 'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in taw in holding that 'kist' is neither 'duty nor tax' and therefore, will not come within the purview of the provisions of section 43b of the income-tax act, 1961 ?' 2. ..... more recently in the case of m. d. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2008(6)SC290; 2008(7)SCALE158; (2008)5SCC502; 2008AIRSCW3595; 2008(5)SCC502; 2008(3)Supreme207; 2008(4)LH(SC)2575
..... in lieu of its confiscation, shall-(a) where no order of confiscation is ultimately passed by the excise commissioner or the officer authorized by the state government in this behalf or, (b) where an order passed on appeal under sub-section (5) so requires; or(c) where in a prosecution instituted for commission of offence under this act in respect of which an order of confiscation has been made under this section, the person concerned is acquitted,be paid, returned or refunded, as the case may be, to its owner:provided that no interest shall be payable on the amount to be paid ..... there are similar provisions in the excise acts of other states, for example the tamil nadu excise act, 1971, karnataka excise act, 1965, uttar pradesh excise act, 1910 and the andhra pradesh excise act, 1968. ..... section 6e deals with bar of jurisdiction in certain cases. ..... owner of animal, cart, vessel, raft, motor vehicle or any other means of conveyance deemed to be guilty in certain cases. ..... challenge in the writ petitions was to the vires of certain provision of the rajasthan excise act, 1950 (in short the 'act'). ..... certain provisions of the essential commodities act, 1955 have relevance. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR1450; 1985(1)KarLJ313
..... 32 of the karnataka excise act 1965. ..... 32 of the karnataka excise act. ..... 167(5), the magistrate was bound to make an order stopping further investigation into the offence and the continuation of the investigation beyond the period of six months in contravention of law, was illegal and the cognizance taken by the magistrate was bad in law and the subsequent proceeding was without jurisdiction. ..... karpagam kamath, learned counsel for the petitioner is that the charge-sheet has been filed in this case after six months of the arrest of the accused contrary to the mandatory provision of s. ..... no doubt, in the said case, it has been held that where in a summons case the investigation of the case was not concluded within a period of six months from the date of the arrest of the accused and no attempt was made by the investigating officer to satisfy the magistrate as required by s. ..... on 8-3-1981 the sub-inspector of excise, visited madhu wine stores, situated at bylappanapalya, tumkur road, nelamangala, belonging to the accused and conducted a surprise raid. ..... he filed the charge-sheet against the accused in the court below on 24-11-1981 for an offence punishable under s. ..... 1973 and so the learned magistrate ought not to have taken cognizance of the offence. ..... 167(5) is for the investigation and not for the court taking cognizance of the case. .....
Tag this Judgment!Court : Karnataka
Reported in : 1999(2)ALD(Cri)20; ILR1999KAR2872; 1999(4)KarLJ320
..... the learned counsel for the petitioner has also drawn my attention to section 43-a of the karnataka excise act, wherein it is stated as soon as the vehicle is seized, it shall be produced before the authorised officer but in this case, though the vehicle was seized on 1-3-1994 the same was kept with him till 6-3-1994 ..... 61 of 1994 under sections 32 and 34 of karnataka excise act read with section 171-b of the ipc on the complaint of one vekatappa alleging that on 1-12-1994 at about 2.30 a.m ..... subbayya v state of karnataka, wherein their lordships have held:'the inspector of excise who searched the car of the appellant had not made any record of any ground on the basis of which he had a reasonable belief that an offence under the act was being committed, before proceeding to search the car and thus the provisions of section 54 were not complied with ..... therefore, the police seized the van and produced it before the authorised officer and also registered a case against the driver and owner of the vehicle. ..... thus there is a delay which has not been explained and it is also not in consonance with the requirement of section 43-a of the act.5. ..... the definition of the word 'place' under the act included vehicles which could include a car'. ..... ka-20/180 was found transporting liquor bottles without any licence, thereby committing the said offence. ..... sections 53 and 54 contain valuable safeguards for the liberty of the citizen in order to protect them from ill founded or frivolous prosecutions or .....
Tag this Judgment!Court : Karnataka
Reported in : 2007CriLJ3496; 2007(4)KarLJ619; 2007(4)AIRKarR150
..... [first respondent herein] is pending against one yogamma wife of neelakantegowda for having violated sections 11 and 14 of the karnataka excise act, 1965 [for short, the act] punishable under sections 34 and 43a of the act; that summons had been issued to the said accused person and the summons having not been served, nonbailable warrant had also been ..... find that it is rather puzzling as to how a person who was not on the scene can be alleged for having committed an offence of this nature under para 2 of section 176 which reads as under.or, if the notice or information required to be given respects the commission of an offence, or is required for the purpose of preventing the commission of an offence, or in order to the apprehension of an offender, with simple imprisonment for a term which may extend to six months, or ..... herself to be as yogamma when the first petitioner was at the residence of the petitioner as on 23-12-1999; that he is an employee of the excise contractor of the area; that he has been signing as witness in all such false cases foisted against several persons; that there is absolutely no material but for such concocted version of the respondents and therefore the proceedings are liable to be quashed ..... actions on the part of the police and excise authorities though claimed to be in an official capacity, courts cannot accept them at face value nor can draw a presumption of valid bona fide conduct on their part with any degree of confidence that all actions have been .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2006)204CTR(SC)120; [2006]284ITR80(SC)
..... having regard to the provisions of section 17 and 24 of the karnataka excise act, 1965, the conclusion of the division bench of the karnataka high court cannot be questioned. ..... of legislative intention by the explanatory notes issued by the government, the tribunal was justified in law in not holding that the said amendment will be retrospective in its application?2) whether, on the facts and in the circumstances of the case and on a correct interpretation of section 2(10) of the west bengal excise act, 1909 by applying the principles of 'ejusdem generis' the tribunal was justified in law in holding that the privileged and specified fee as mentioned in rules 2 and 6 of the ..... submitted that the levy was a duty and the duty would include payment on public revenue levied on the import, export, manufacture or sale and that the additional fee was nothing but duty and section 43b of the income tax act, 1961 was fee on any sum payable by the assessee by way of tax or duty under any law for the time being in force.13. ..... (1) and (2) above whether on the facts and in the circumstances of the case, and on a correct interpretation of the income tax law and the state excise law, the tribunal was justified in holding that the fees payable by the assessee was not excise duty and thereby deleting the addition made in the assessment in this regard?9. ..... in any event, the tribunal certainly erred in not dealing with the contention relating to the levy being an excise duty. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1991CriLJ733; 1990(1)WLN303
..... in that case the court was dealing with section 53 of the karnataka excise act, 1965, section 53 of that act was extracted in that case which reads as under:'if a magistrate, upon information and after such inquiry (if any) as he thinks necessary, has reasons to believe that an offence under section 32 section 33, section 34, section 36 or section 37 has been, is being, or is likely to be committed, he may issue a warrant --(a) for the search of any place in which he has reason to believe, that any intoxicant, still, utensile, implement, apparatus, or materials, which are used for the commission of such offence or in respect ..... of which such offence has ..... ' it will therefore be clear that both sections 53 and 54 of the karnataka excise act relate to the case of search of a place and not of person. .....
Tag this Judgment!Court : Karnataka
Reported in : 2003(2)KarLJ478
..... thus, submits that the vehicle is not liable for confiscation under sub-section (2) of section 43-b of the karnataka excise act. ..... the learned counsel for the respondent in support of the order of the sessions judge contended that there is a categorical finding that the respondent has no knowledge of commission of an offence and there is no connivance in committing the offence. ..... , it should be shown that the owner has no connivance and knowledge of the commission of the offence of illegal transportation of contraband liquor. ..... confiscating any animal, cart, vessel or other conveyance shall be made under section 43-a, if the owner of the animal, cart, vessel or other conveyance proves to the satisfaction of the authorised officer that it was used in carrying the liquor or intoxicant or the material, still, utensil, implements or apparatus or the receptacle, package ..... for convenient reference, sub-section (2) of section 43-b is extracted hereunder ..... the said conditions would imply that the person in charge of the vehicle if he were to misuse the vehicle for illegal transportation directly by himself or allowing others consciously, the owner becomes vicariously liable for the acts and he has to suffer the grave consequences of confiscation. ..... said excuse is not a ground to exonerate the owner from the consequences of confiscation under sub-section (2) of section 43-a.5. ..... in the present case, it is the contention of the respondent-owner, that the driver has misused the vehicle against his .....
Tag this Judgment!Court : Karnataka
Reported in : [2001]250ITR406(KAR); [2001]250ITR406(Karn); [2002]120TAXMAN260(Kar)
..... tribunal has referred the following question of law arising out of its order dated october 5, 1994, in respect of the assessment year 1984-85 :'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of the provisions ..... for the assessment year 1984-85, the assessing officer disallowed under section 43b the unpaid 'kist' amount holding that 'kist' should actually be considered as tax or duty. ..... following the said decision, we are of the view that the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of the provisions of section 43b of the income-tax act, 1961.4. ..... the assessee went on appeal contending that the kist payments cannot be considered as tax or duty and hence the provisions of section 43b would not be attracted. ..... the tribunal upheld the decision of the commissioner (appeals) and directed the deletion of disallowance under section 43b. ..... the tribunal based its decision on the decision in the case of dasappa and co, in i. t. a. no. ..... the controversy is now covered by the decision of this court in the case of cit v. d. .....
Tag this Judgment!Court : Karnataka
Reported in : 2010(1)KarLJ669
..... the said liquor, in the opinion of the deputy commissioner was meant for sale illegally and therefore the petitioner was prima facie found to have committed irregularities punishable under the provisions of the karnataka excise act, 1965 as per sections 13, 14 and 15 read with sections 32(1), 37, 38-a and 43 of the act. ..... however, in view of the submission made by the learned counsel for the petitioner apprehending that the disposal of the case may get delayed before the deputy commissioner, i deem it appropriate to direct the deputy commissioner-2nd respondent herein to conduct necessary enquiry and complete the same within a period of two months from the date of ..... upon hearing the learned counsel for both the parties and on perusal of the materials on record, i find that this is not a case of cancellation of licence, but of suspension of the licence pending enquiry. ..... taking note of the complaint filed and the case registered and on being prima facie satisfied that the petitioner was in possession of the spurious liquor and was selling the same, keeping in mind the interest of the public and health of the consumers, the ..... in fact, it is found that a case is registered in this regard and the enquiry was fixed on 24-11-2009. .....
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