Court : Karnataka
Reported in : AIR1979Kant15
..... provisions of the karnataka excise act of 1965 (karnataka act no. ..... referred to as 'the 1966 act') and the karnataka excise (lease of the right of retail vend of liquors) rules, 1969 (hereinafter referred to as 'the 1969 rules'), the excise commissioner in karnataka, bangalore, by his notification dated 30th march, 1978 (exhibit a), (published in the karnataka gazette extraordinary dated 12th april, 1978) among others, notified that the lease of the right of retail vend of toddy in the 11 taluks of bijapur district for the excise year 1978-79 i.e. ..... sale price was higher than the sale price of the current year, the deputy commissioner while provisionally accepting the highest bid of the petitioner, recommended to the government through the excise commissioner for its confirmation under sub-r. (2) of r. ..... 'accepting the above recommendation of the excise commissioner, the government by its order dated 15-5-1978 (exhibit 'b') has refused to confirm the highest bid offered by the petitioner for the purchase of the right of retail vend of toddy of 11 taluks of ..... on an examination of the sale records, the excise commissioner being of the opinion that there was no loss of revenue as such but the confirmation of the bids would lead to smuggling of toddy from bijapur district to gulbarga district, recommended to the ..... the relevant factors, the rules and the terms and conditions of the sale notification, the deputy commissioner, bijapur, exercising the powers conferred on him by sub-r. (1) of r. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2000KAR909; 2000(2)KarLJ383
..... section 15 of the karnataka excise act, 1965 ['the act' for short] prohibits sale of intoxicants except under the authority and subject to the terms ..... is whether granting a power of attorney by a licensee to run the licenced business, 'per se' violates the provisions of the karnataka excise act, 1965 or the rules thereunder and whether this court, in mahabala's case, supra, directed cancellation of licences in all cases where the business is managed by a power of attorney holder of ..... to several reasons, that is non-receipt of a part of the consideration or non-receipt of legal clearances required for a conveyance or even to postpone or avoid payment of stamp duty/taxes/fees related to a conveyance,(b) where a power of attorney is executed by the holder of a licence, to run his business, in pursuance of sale/transfer of the business by him, a person running licensed business may sell the business as a running concern or may let out ..... basis of some agreement the business is being carried without permission of the commissioner, it was appropriate that even the licence granted to the person who has permitted to delegate his power to somebody else should have been cancelled. ..... the power of attorney is not revocable at the will or pleasure of the principal or during the subsistence of interest in favour of the agent, but is 'revocable' only in the manner contemplated under the agreement between the parties which led to the execution of the power of attorney, or is not revocable without the .....
Tag this Judgment!Court : Karnataka
Reported in : 2000(5)KarLJ30
..... this court has held in the case of state of karnataka v patrick d'souza, that having regard to the scheme of the karnataka excise act and the rules thereunder there is no question of renewal of licence and, therefore, when an application for licence is considered for a particular year, the department cannot recover licence fee ..... a declaration that the oral demand by third respondent for payment of licence fee for the years 1989-90 to 1997-98 is violative of rule 8 of the karnataka excise (sale of indian and foreign liquors) rules, 1968. ..... of directing respondents 2 and 3 to consider in accordance with law and dispose of the petitioner's application for grant of a cl-2 licence for the year 1999-2000 without insisting or requiring payment of licence fee for the earlier periods, within fifteen days from the date of receipt of this order.6. ..... respondents 2 and 3 will have to consider the petitioner's application for grant of licence for the year 1999-2000 without demanding any amount as licence fee for the previous years when petitioner did not seek licence.4. ..... grievance of the petitioner is that the respondents are insisting upon payment of the licence fee for the excise years 1989-90 to 1997-98 as a condition precedent for considering the application for grant of licence for the ..... a direction to the respondents therein to issue a challan to enable the petitioner to pay licence fee forthe year 1998-99 without insisting upon payment of licence fee for the excise years 1989-90 to 1997-98. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1999KAR2903; 1999(4)KarLJ668
..... these writ petitions are filed in the nature of public interest litigation assailing the action of the officers of the excise department empowered to grant licences, in granting innumerable licences under the karnataka excise act, 1965 ('act', for short) and rules framed therein. ..... sub-section (7) of section 2 defines excise commissioner as the officer appointed as excise commissioner under section 3; sub-section (10) defines excise officer as the excise commissioner, a deputy commissioner, a deputy commissioner of excise or any officer or other person lawfully appointed or invested with powers under section 5, section 5-a or section 6; sub-section (15) of section 3 defines indian liquor as liquor produced, manufactured or compounded in india in the same manner as gin, brandy, whisky or rum imported into india and includes 'milk punch' and other liquors consisting of or containing spirits; sub-section (18) defines liquor; sub-section (23) defines 'prescribed .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR4113; 1998(5)KarLJ419
..... of sections 68-b, 68-c and 68-d of the karnataka excise act, 1965 (hereinafter called the 'act') as inserted by karnataka act no. ..... considered necessary to restrain the civil courts from granting injunctions for recovery of excise revenue and to bar jurisdiction of civil courts in respect of any action taken, or to be taken by such officer or authority in pursuance of powers conferred under the karnataka excise act, 1965'.as noticed earlier the said bill was passed by the state assembly as act no. ..... contained any principle or policy for guiding the exercise of discretion by government in the matter of selection or classification and if it did not, the statute would be struck down on the ground that it conferred arbitrary and uncontrolled power on government to discriminate between persons or things similarly situated, so that the discrimination was inherent in the statute itself; (iv) if however, in the case last mentioned, the statute laid down a policy or principle for the guidance ..... to any order or action of an excise officer or the authority under the act, the civil court shall have no jurisdiction to entertain, try and adjudicate such a matter, but the civil court shall not be precluded from entertaining and adjudicating a suit if the action complained of is prima facie shown to be without jurisdiction or actuated by extraneous considerations or not referrable to any authority of law or the statutory powers conferred upon the excise officers and other authorities under the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1999KAR459; 1999(1)KarLJ163
..... the licensing authority found that as under the karnataka excise act, 1965 (hereinafter called as the 'act') and rule 11 of the karnataka excise licences (general conditions) rules, 1967 (hereinafter called as the licensing rules) the respondents could not carry on any other activity in the licensed premises, where ..... shall be bound by the provisions of the karnataka excise act, 1965 and any general or special rules prescribed or ..... not have enough parking space around them which is likely to create traffic congestion and inconvenience to the general public; and (iii) rules 9 and 11 of the karnataka excise licenses (general conditions) rules 1967, do not permit any entertainment in a place licensed for serving liquor nor do the said rule permit the employment of women in ..... public amusement is distinct and different than a premises for which licence under the licensing rules has been granted, the authority under the licensing order is obliged to considerthe prayer independently without having reference to rules 9 and 11 of the licensing rules, but, if the licensee applies for both the licences, the authority under the licensing order is justified to decline the licence, ..... the licensing rules could not be deemed incorporated in the licensing order though attractive on the face of it, yet is without substance when analysed in depth keeping in view the public interest and the object intended to be achieved by the licensing ..... powers vesting in the government under section 71 of the act .....
Tag this Judgment!Court : Karnataka
Reported in : 1998(1)KarLJ388
..... fd 10 phs 95(ii), dated 31-5-1995 (annexure-d) issued by the state government under section 71(1) of the karnataka excise act, 1965 (in short 'the act'), whereby by amending rule 7 of the karnataka excise (distillery and warehouse) rules, 1968 (in short 'the rules'), it has enhanced the licence fee and has also inserted a new rule 7-a prescribing an additional licence fee.2. ..... . so far as the validity of newly inserted rule 7-a is concerned, the similar provisions inserted in karnataka excise (sale of indian and foreign liquor) (amendment) rules, 1968, was called in question before this court in the case of karnataka wine merchants' association (registered), bangalore and others v state of karnataka and others ..... .--in respect of the licence granted under these rules within the bangalore city planning area as declared under section 4a of the karnataka town and country planning act, 1961, an additional licence fee equivalent to fifteen per cent of the licence fee levied in respect of each kind of licence under rule 8 shall be levied towards bangalore mass rapid transit system.it is referred to therein that an additional ..... therefore the state government has got power to levy fee on the end products of the distilleries mentioned under both clauses (iii) and (iv) of sub-rule (1) of rule 7 of the impugned rules also'.from the above it is clear under clauses (i) and (iii) of rule 7(1), licence ..... . for the said reasons the writ petitions are allowed in part, but without costs .....
Tag this Judgment!Court : Karnataka
Reported in : [1998]232ITR568(KAR); [1998]232ITR568(Karn)
..... section 17(2) of the karnataka excise act, 1965, provides for grant of licence in terms of a lease to a lessee, right to ..... tapping of toddy and vending of toddy is regulated by the provisions of the karnataka excise act, 1965, and the karnataka excise (tapping of trees) rules, 1967, and the karnataka excise (manufacture and bottling of toddy) rules, 1972. ..... section 18 of the karnataka excise act provides for permission to draw toddy only after obtaining a lease from the government and the ..... : [1957]32itr466(sc) , wherein it was held that before an income could be held to be agricultural income, it must be shown to have been derived from land by agriculture or by one or other of the operations described in clauses (i) and (ii) of section 2(1)(b) of the act, that the term 'agricultural' meant, in its ordinary sense, cultivation of the field, which would can-note such basic operations as tilling of the land, sowing of trees, plantation and the like, and that though ..... the karnataka excise (tapping of trees) rules, 1967, govern the tapping of ..... as per the provisions of the excise act referred to supra, the process of tapping and vending of toddy trees will be done by obtaining the lease and the required licence from the government and no manufacturing process is involved in extracting toddy ..... sections of the act and rules make it clear that no person can tap or vend toddy without a required licence from the concerned authorities under the act ..... grow naturally and without watering, manuring, etc .....
Tag this Judgment!Court : Karnataka
Reported in : 2004(3)KarLJ429
..... reasons assigned by the learned sessions judge, since the accused 1 and 3 were acquitted for offence punishable under the provisions of the karnataka excise act, does not give any room for setting aside the order. ..... government pleader submitted that a parallel proceedings has been initiated against the accused persons as well as the owner of the autorickshaw and since autorickshaw has been used to transport 300 sachets of arrack without valid licence or permit therefore the excise authorities seized the autorickshaw as well as the properties carried in that autorickshaw and also arrested mahesh gowda and ramesh. ..... once the property has been seized by the excise officers on the ground that the persons who were transporting the arrack without permit or licence then it is to be presumed that the accused persons were illegally transporting the arrack without valid permit issued by the competent authorities. ..... , on the authorised officer under sub-section (2-a) of section 44 of the act on his being satisfied that a forest offence had been committed in respect thereof, is not dependent upon whether a criminal prosecution for commission of a forest offence has been launched against the offender ..... a vehicle is used for transporting liquor without permit or licence then that vehicle should ..... name mahesh gowda and ramesh were found transporting 300 sachets of arrack in an autorickshaw without valid licence and permit. ..... the conferral of power of confiscation of seized timber or forest produce and .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2009KAR3641; 2009(6)KarLJ557
..... the specific provision which deals with the imposition of restriction on the working hours is section 11 of the said act read with rule 7 of the karnataka shops and commercial establishments rules, 1963 ('rules' for short), it is the further case of petitioner that, the state government, by exercising the power conferred under the aforementioned provision, has issued the notification dated 28th july 1987 bearing no. ..... it is the case of petitioner that, the imposition of said restriction in the opening and closing time contrary to the aforementioned notification is one without jurisdiction and the same is not applicable and the only power for imposing the restriction is under the provisions of the karnataka shops and commercial establishments act and not under the karnataka police act, 1963. ..... ) who have obtained the licence from the excise department and these places will continue to operate as per the provisions of the karnataka excise act, rules, and licence conditions and shall close at 11.30 p.m.11. ..... the principal ground urged by learned senior counsel appearing for petitioner that the order impugned passed by second respondent is one without jurisdiction, cannot be sustained as rightly pointed out by the learned advocate general appearing for respondents that the provisions of karnataka shops and commercial establishments act, 1961 to fix the opening and closing hours are applicable to the employees who are working in the establishment of hotels, restaurants and refreshments. .....
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