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V.R. Prakash Vs. The Commissioner of Excise in Karnataka, Bangalore an ...

Court : Karnataka

..... fd 4 pes 98(iii), dated 17-4-1998 in exercise of the powers conferred by sub-section (2) of section 7 of the karnataka excise act, 1965 (karnataka act 21 of 1966) (hereinafter referred to as the said act) the government of karnataka hereby direct, with immediate effect, that the deputy commissioner of excise appointed under sub-section (1) of section 4-a of the said act shall:- (i) exercise the powers and perform the duties and functions assigned to the deputy commissioner in respect of transfer and shifting of licence under any rule made under the said act and grant of arrack shop licence under ..... however, the authorities concerned are at liberty to proceed with the matter if it is warranted, in accordance with the provisions of the act and the rules in the light of above observations . 8. ..... . it is submitted that the proposed action is one without jurisdiction inasmuch as the this hon ble authority would get the jurisdiction to pass the order only in the cases in which the order under rule 5(4)(b) of the rules is not complied with ..... 226/227 of the constitution praying to quash the impugned order dt: 18.3.2016 issued by the r-2 vide annex-a is one without jurisdiction and etc.) 1. .....

Anjanappa and Co. Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1985KAR1772

..... of..........it is hereby agreed :'(1) this lease shall be subject to the provisions of the karnataka excise act, 1965, the karnataka excise (lease of the right of retail vend of liquors) rules, 1969, all other rules made under the said act, and also in particular the terms and conditions detailed in schedule ii hereunder.condition (2) of schedule ii states that 'excepting on the days on 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 ..... 'last in the series is state of haryana, where the supreme court has stated thus :'it was observed in har shankar that the main focus of controversy on the merits of the matter related to the power of the government to levy and realise large licence fees either through the medium of auctions or on scales fixed under the rules. ..... , may require such shop to be kept closed for such period as he may think necessary :provided that where a riot or unlawful assembly so occurs, the licensee shall in the absence of such magistrate or officer, close the shop without any order and keep it closed during the continuance of such riot or unlawful assembly. .....

Commissioner of Income Tax Vs. Sri Balaji and Co. and ors.

Court : Karnataka

Reported in : (2000)163CTR(Kar)410

..... similarly, it cannot be called as 'cases'.the provisions of section 17 of the karnataka excise act, 1965, have referred to the power to grant lease of right to manufacture. ..... in the above passage are :(i) that it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law; (ii) that it is an imposition made for public purposes without reference to any special benefit to be conferred on the payer of the tax; and (iii) that it is a part of the common burden, the quantum of imposition upon the taxpayer depending generally upon the capacity of the taxpayer to pay ..... it is said that the essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law the second characteristic of tax is that it is an imposition made for public purpose without reference to any special benefit to be conferred on the payer of the tax. ..... case (supra) came to the conclusion that the charge or price paid to the state government for obtaining license/contract for manufacture of country liquor is neither tax nor duty, cases or fee and deduction under section 43b is allowable without even actual payment.21. ..... the mere fact that before obtaining licenses to sell liquor, the petitioners had executed in favour of the state, contracts covenanting to pay education cases on certain items of excise revenue, would not render levy on education cases valid if such levy is without the authority of law. .....

B. MatrIn and Others Vs. State of Karnataka and Others

Court : Karnataka

..... . state of karnataka and others to contend that, the validity of rule 3 (11) (c) has already been upheld by the apex court wherein referring to section 71 of the karnataka excise act r/w rule 3(11) of the karnataka excise (sales of indian and foreign liquors) rules, 1968, the apex court has held that, a distributor license as contemplated under rule 3 (11) is ..... thereafter, the government by exercising its discretion under section 71 of the karnataka excise act, amended the rules by inserting sub-rule 11 (c) to rule 3 of the rules which provides for granting retail license to government companies and also amended rule 8 of the ..... these set of writ petitions are filed seeking to strike down rule 3(11) (c) of the karnataka excise (sale of indian and foreign liquors) rules, 1968 as amended by notification dated 30.06.2003 and also to quash the notification issued on 3.7.2009 by the 1st respondent and also quash ..... without quashing rule 8 of the rules, the government is hereby directed to consider the representation of these petitioners who are cl-2 and cl-9 license holders and to take decision to maintain uniformity in the matter of charging license fee between the private owners and the government owned companies and the said revision shall be made before the commencement of the ..... . however, without quashing the rules framed in 2007, the government shall consider the representations of the petitioners to maintain uniformity in the matter of charging license fee since it appears to .....

Karnataka State Beverages Corpn. Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

..... the notification issued by the state government in exercise of powers conferred under section 24 of the karnataka excise act, 1965 read with rule 8(4) of the karnataka excise (sale of indian and foreign liquors) rules, 1968 is legitimate and in ..... ) amendment made in section 24 of the karnataka excise act, 1965 is illegal. 3. ..... the state exercises its power and issues a notification pursuant to the karnataka excise act, which has to be complied ..... insofar as the opinion expressed by the assessing officer that the amendments made to the karnataka excise act as being illegal, unreasonable, irrational and unscientific, is pointed out as being outside the scope of his jurisdiction and he would have no such authority to pronounce on the said ..... , the exercise of amending the karnataka excise act with retrospective effect to enable the state government to prescribe the privilege fee at any time of the year, was obviously to ensure that the profit was conveniently characterized as 'privilege fee' and the state government could lay its hands on the same without the same being brought to tax ..... assessing officer, seeking to question the state's power to levy fees in a federal set up, is wholly without jurisdiction. ..... petitioner would not be provided with distributor licence without payment of privilege fee to the government. ..... ] 303 itr 284 (sc) hence, the attempt to disallow the privilege fee in respect of the assessment years prior to 2014-15, is clearly without reference to any legal provision. .....

Y.R. Manohar Vs. the Commissioner of Police, Bangalore City, Bangalore ...

Court : Karnataka

..... 9345 of 2008 disposed of on 24-9-2008 holding that rule 9 of the karnataka excise (sale of an indian and foreign liquors) rules, 1968 and sub-section (2) of section 20 of the karnataka excise act, 1965 were unconstitutional being violative of articles 14, 15, 16, 21 and 39 of the constitution of india and therefore not enforceable, respondent-police have been interfering with the petitioner from employing women employees in the business run by them. 3. ..... in this writ petition, petitioner is seeking a direction against the respondent-police to allow the petitioner to carry on the business in conformity with the provisions of the karnataka excise act, 1965 and the relevant rules framed there under and in terms of the conditions imposed in the licence granted in form cl-9. .....

Yaka International Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : ILR1996KAR2405; 1996(5)KarLJ469

..... contention raised on behalf of the petitioner, though very feebly, is that the business activities of the petitioner, which it intends to carry on, cannot be held to be covered by the provisions of the central act, as also karnataka excise (denatured spirit and denatured spirituous preparations) rules 1967 which have been framed under the provisions of karnataka excise act, 1965. ..... spirit as one of its inputs (raw material), is required to obtain a licence as per provisions of section 6 of the medicinal and toilet preparations (excise duties) act 1955 (in short the central act) and the rules framed thereunder namely, the medicinal and toilet preparations (excise duties) rules 1956 (in short 'the central rules').2. ..... government in pursuance to the powers under section 6 noticed above has issued a notification no:sro 1295 dated 22.4.1995, which reads as follows:-'in exercise of the powers conferred by sub-section (1) of section 6 of the medicinal and toilet preparations (excise duties) act 1955 (16 of 1955) the central government hereby provides that no person shall engage in the production or manufacture of any dutiable goods except under a licence granted under the provisions of the medicinal and toilet preparations (excise duties) rules 1956.2. ..... aforesaid aspects in view, in my opinion, it has to be held that the petitioner cannot undertake the manufacturing activity of the toiletries, as it intends to do, without obtaining the requisite licence under section 6 of the central act. .....

M. Krishnagouda Vs. Authorised Officer and Superintendent of Excise

Court : Karnataka

Reported in : ILR1996KAR1951; 1996(3)KarLJ179

..... the learned authorised officer rejected the contentions of the petitioner and holding that he is guilty of transporting the contraband articles in his jeep, acting under sections 43a and 43b of the karnataka excise act, 1965 (hereinafter referred to as the 'act') passed an order confiscating the jeep. ..... 305/88-89 confiscating the said jeep under section 43-a and 43-b of the karnataka excise act, 1965 and confirmed by the learned additional sessions judge, gulbarga ..... sub-inspector took jeep with seized contraband articles in his custody, and case was registered under section 13 read with 32 of karnataka excise act, 1965 in cr.no. ..... s.d.9 under the karnataka excise (de-natured spirits and de-natured spirituous preparations) ..... as rightly submitted by the learned counsel for the petitioner, section 43-b of the act reads as follows:-'no order confiscating any property shall be made under section 43a unless the person from whom the same is seized.a) is given a notice in writing informing him the grounds on which it is proposed to confiscate such property;b) is given an opportunity of making a representation in writing within such ..... the contentions of the learned counsel for the petitioner that chloral hydrate is not an intoxicant, the learned high court government pleader submitted that it is an intoxicant and comes within the ambit of section-2 clause 18(b) of the act read with schedule (b) form no. ..... the jeep was searched and found that, there were four wooden boxes each containing .....

Salitho Ores Pvt Ltd. and Others Vs. the CaptaIn of Ports CaptaIn of P ...

Court : Mumbai Goa

..... in that case this court was concerned with the question of constitutional validity of section 22 of karnataka excise act. ..... is contended that the method which is adopted by respondents is beyond the purview of the said sub-section (3) of section 9 inasmuch as the central government only has a power either to enhance or reduce the rate but does not have power to prescribe a new method of computing the rate at which the royalty is paid. ..... was contended that the notification which was issued under section 9(3) of the mmdr conferred unguided, unchannelized and arbitrary discretion to the central government to increase the rates of royalty to any higher amount since no guidelines were provided for effecting the said increases either under this section or elsewhere in the act and, therefore, section itself was an instance of excessive delegation of essential legislative power and, therefore, it was void. ..... in mahalaxmi fabric mills limited (supra), not only the delegation of power to the central government for the purpose of revising rate was challenged on the ground that it was ultra vires on various grounds but even the notification which was issued pursuant to the power given to it under sub-section (3) enhancing the rate from rs 6.50 per tonne to rs 120 per tonne was challenged again on various ..... the proper authority may share its power with someone else, or may allow someone else to dictate to it by declining to act without their consent or by submitting to their wishes or .....

S.P. Sridhar Vs. Government of Karnataka, Rep. by Its Chief Secretary ...

Court : Karnataka

Reported in : ILR2004KAR1521

..... when things stood thus, on 13.9.1989, the government of karnataka on the ground that there is a leakage of excise revenue in the sale of seconds, that is, alleged non-duty paid liquors, amended the karnataka excise (sale of indian and foreign liquor) rules, 1968 and other corresponding rules introducing the concept of sole distributorship in a government owned company or agency, the mysore sales international limited was specified as the government owned ..... under entry 8 lit ii in the seventh schedule to the constitution of india and thereby under sections 49 and 143(2)(u) of the prohibition act, the state has the exclusive right/ privilege in respect of potable liquor and the state, in our opinion, can charge any reasonable expenses or even consideration for permitting such activity by grant of licence and that ..... learned counsel appearing for the petitioners contended that the respondents without application of mind have issued the impugned notification and the same is contrary to the preamble of the government order dated 22.5.2003. ..... in search of these values it might become necessary to adopt appropriate techniques of management of projects with concomitant economic expendiencies, these are essentially matters of economic policy which lack adjudicative disposition, unless they violate constitutional or legal limits on power or have demonstrable pejorative environmental implications or amount to clear abuse of power. .....