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Commissioner of Income-tax Vs. A. Janardhana Shetty

Court : Karnataka

Reported in : [2001]250ITR405(KAR); [2001]250ITR405(Karn); [2002]120TAXMAN259a(Kar)

t.n. vallinayagam, j.1. the income-tax appellate tribunal has referred the following question of law arising out of its order dated november 25, 1994, pertaining to 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 of section 43b of the income-tax act, 1961 ?'2. the question raised in the present matter is answered by this court in cit v. d. dasappa : [2000]246itr750(kar) i. t. r. c. no. 5 of 1996, and other connected matters decided on january 5, 2000. accordingiy, it is held that the income-tax appellate tribunal was justified in holding that kist amount payable to the government by the assessee would not be brought within the purview of section 43b of the income-tax act.3. reference is answered in favour of the assessee and against the revenue.

State of M.P. Vs. Mahalaxmi Fabric Mills Limited and Others

Court : Supreme Court of India

Reported in : AIR1995SC2213; JT1995(3)SC93; 1995(1)SCALE758; 1995Supp(1)SCC642; [1995]1SCR756

..... court was concerned with the question of consitutional validity of section 22 of karnataka excise act. ..... the constitution and when the parliament had already occupied the field pertaining to regulation and development of mines and minerals in the country by enacting the act in 1957, if the rates of royalty were to be increased, it was only the central government which could exercise power under section 9(3) of the act and as the royalty had to be paid to the states, there was nothing wrong in issuing the impugned notification under which increased rates of ..... it clearly appeared that after 10 years from 1981 during which the royalty rates remained static there was a crying need of the day for the central government to exercise its power under section 9(3) and to revise upward the royalty rates in confirmity with the rising prices of the minerals around as mentioned in the counter and for which there was a strong representation by the various ..... it would, therefore, be not said that even after passing of the central act, the state legislature by enacting section 143 of the act could confer power on the taluk board to levy tax on the mining activities carried on by ..... sub-section (2) thereof, lays down that in particular and without prejudice to the generality of the forgoing power such rules may provide for all or any of the following matters, namely, (a) the opening of new mines and the regulation of mining operations in any area, (b) the regulation of the excavation or collection .....

State of Karnataka Vs. Mandya District Wine Merchants Association

Court : Karnataka

Reported in : ILR1986KAR2943; 1986(2)KarLJ299

..... achar, learned government advocate, submitted as follows :-- section 15(2) of the karnataka excise act, 1965 (for short 'the act') confers powers on the deputy commissioner and the excise commissioner to grant licences for the sale of liquor. ..... hd 2 efl 82, bangalore, dated: 6th august, 1983, under rule 12(1 of the karnataka excise (sale of indian and foreign liquors) rules, 1968, and in exercise of the powers vested under the said rule, i, j. ..... these two writ appeals are presented by the state of karnataka, the excise commissioner and the deputy commissioner (excise), mandya, against the order of the learned single judge allowing the writ petitions presented by the respondents holding that sub-rule(3) of rule 12 of the karnataka excise (sale of indian and foreign liquors) rules, 1968 (for short 'the rules') was mandatory and consequently the licences granted by the third appellant in excess of the ratio prescribed in the ..... were necessary parties, as by the granting of relief sought for in the petitions, their licences were liable to be cancelled but nonetheless the learned single judge has held that the writ petitions were maintainable even without impleading them. ..... (2) in particular and without prejudice to the generality of the foregoing provision, the state government may make rules -xxx xxx xxx(e) regulating the periods and localities in which, and the persons or classes of persons to whom, licences for the .....

Mysore Sales International Ltd. Vs. United Breweries Ltd.

Court : Karnataka

Reported in : [2002]112CompCas391(Kar)

..... briefly stated the facts are :the state government in exercise of its powers under section 71 of the karnataka excise act (karnataka act 21 of 1966), has introduced an amendment to the karnataka excise (sale of indian and foreign liquors) rules, 1968. ..... the state government in exercise of its powers under sub-clause (ii)(b) of rule 3 of the karnataka excise (sale of indian and foreign liquors) rules, 1989, notified m/s. ..... amendment rules authorise the petitioner-company to collect any margin money in respect of its operation as a distributor, and whether by an executive order, the state government could have permitted the distributor to collect the margin money without an appropriate statutory provision, and whether the petitioner-company could demand the margin money from distilleries or breweries or wineries for the alleged breach of the amended rules and whether the petitioner-company could ..... secondly, that there is no legislative policy prescribed by the karnataka excise act of 1965 for a distributor's licence and hence the rules prescribing a distributor's licence have travelled beyond the scope of the main act and are beyond the ambit of the delegated authority. ..... but the discretion has to be exercised in the manner any other judicial discretion is to be exercised ; it is a judicial power warranting a proper exercise to grant relief in appropriate cases. ..... i need not have to search for an answer since the apex court in pradeshiya industrial and investment corporation of u. p. v. .....

Sawai Madhopur Oil and Pulse Industries and ors. Vs. State of Rajastha ...

Court : Rajasthan

Reported in : 2001(3)WLC419; 2003(1)WLN255

..... 'karnataka excise act, 1965: 43a. ..... (4) where any means of conveyance referred to in clause (e) of sub-section (1) is seized in connection with the commission of any offence under this act, a report of such seizure shall, without unreasonable delay, be made by the person seizing it to the excise commissioner or to the officer, not below the rank of the district excise officer, as may be duly authorised by the state government in this behalf and whether or not a prosecution is instituted for commission of such an offence, the excise commissioner or the officer authorised in this behalf ..... ) is a special law, as well as local law within the definition of sections 41 and 42, penal code and as such the application of section 64, ipc, cannot ordinarily be ruled out to the offences under the rajasthan municipalities act, but in view of the special provision in section 265(2) of the act which provides a special mode for the recovery of fine imposed under the act section 64, ipc, which deals with the power of the criminal court, for awarding sentence of imprisonment in lieu of the fine, cannot ..... the right to trade including the trade of transportation is a fundamental right of the citizen of india and in case he is carrying his trade and without his knowledge, if his driver or agent commits any offence under the act by way of negligence or under any compulsion then still he will be held guilty and it will indirectly infringe his fundamental right regarding trade. mr. .....

Central Secretariat Service and Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Delhi

Reported in : (2006)(3)SLJ235CAT

..... 8(1) of karnataka excise (sale of indian and foreign liquors) rules, 1968, as ultra vires the act-karnataka excise act, 1965, section 23 (d, ..... number of candidates are not available for filling up the vacancies in a cadre in any recruitment years, either by direct recruitment or by appointment of persons included in the select list for section officers' grade, the unfilled vacancies shall be carried forward and added to the number of vacancies of the same mode of recruitment to be filled in the next recruitment year; provided further ..... in the ministry of personnel, public grievances and pensions; (j) "duty post' in relation to any grade means a permanent or temporary post of that grade and shall, in relation to grade i and the section officers' grade, include the posts specified in column (2) and (3) respectively of the second schedule in respect of the offices specified in column (1) of that schedule; (k) "grade" means any of the grades specified ..... by him of immovable property vested in or entrusted to the management of the town area committee including any public street, are obviously ultra vires the powers of the committee and, therefore, the bye-laws cannot be said to constitute a valid law which alone may, under article 19(6) of the constitution impose a restriction on the right conferred by ..... a statutory provisions for a licence fee for the type contemplated under the rules but without authority of the statute a rule of the type impugned should not have been made .....

Christian Chidieere Chukwu Vs. The State of Karnataka by, K.R. Puram P ...

Court : Karnataka

..... section 20 of ndps act, information and technology act and immoral traffic protection act, karnataka excise act ..... in fact, order 2 of the foreigners (report to police) order, 2001, mandates that where any person who has reason to believe that a foreigner has entered india without valid document(s), or is staying in the country beyond the authorized period of stay, accommodates such foreigner in a premises, occupied, owned or controlled by him, for whatever purpose, it shall be the duty of such person ..... the conditions of the valid visa issued to him for his entry and stay in india or any part thereunder; (c) contravenes the provisions of this act or of any order made thereunder or any direction given in pursuance of this act or such order for which no specific punishment is provided under this act, shall be punished with imprisonment for a term which may extend to five years and shall also be liable to fine; and if he has entered ..... facie case is forthcoming in regard to the offence of rape alleged against the petitioner and that the maximum punishment contemplated for the offence punishable under section 14 of the foreigners act, 1946, can extend up to 5 years of imprisonment and also liable to fine, and is exclusively triable by the jmfc court-v. ..... is a statutory order issued by the executive in exercise of powers conferred under section 3 of the foreigners act, 1946. ..... already stated, the foreigners act, 1946, is a central legislation and it confers powers on the central government .....

Christian Chidieere Chukwu Vs. The State of Karnataka

Court : Karnataka

..... section 20 of ndps act, information and technology act and immoral traffic protection act, karnataka excise act ..... in fact, order 2 of the foreigners (report to police) order, 2001, mandates that where any person who has reason to believe that a foreigner has entered india without valid document(s), or is staying in the country beyond the authorized period of stay, accommodates such foreigner in a premises, occupied, owned or controlled by him, for whatever purpose, it shall be the duty of such ..... is submitted by sri krishna dixit, learned addl.solicitor general, on instructions from mr.ganesh, frro, that about 23,708 foreign nationals were staying 24 in the state of karnataka as on 31.12.2015 and out of them, 1,165 are reported to be staying beyond the period mentioned in the visa issued to them in bengaluru itself and they ..... the conditions of the valid visa issued to him for his entry and stay in india or any part thereunder; (c) contravenes the provisions of this act or of any order made thereunder or any direction given in pursuance of this act or such order for which no specific punishment is provided under this act, shall be punished with imprisonment for a term which may extend to five years and shall also be liable to fine; and if he has entered ..... a statutory order issued by the executive in exercise of powers conferred under section 3 of the foreigners act, 1946. ..... already stated, the foreigners act, 1946, is a central legislation and it confers powers on the central government .....

Sri Rajeshwari Enterprises and ors. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 1987(14)ECC118

..... the facts of the case, and the relevant provisions of the act and the rules framed thereunder are as follow: section 2(19) of the karnataka excise act ('the act' for short) defines the word 'manufacture'. ..... (3) the rates prescribed under sub-section (1) and (2) may be different for different kinds of excisable articles and may also be different when levied in the different ways specified in section 23.in exercise of the powers under section 22 read with section 71 of the act, the government has framed the karnataka excise (excise duties) rules, 1968. ..... according to the karnataka excise department the rectified spirit of london proof is concentrated form of arrack. ..... it reads:2(19) 'manufacture' includes every process whether natural or artificial by which any fermented, spirituous or intoxicating liquor or intoxicating drug is produced or prepared and also re-distillation and every process for the rectification of liquor.section 22 of the act empowers the state government to levy excise duty on excisable articles. ..... (a) *****(b) issued from any distillery, warehouse or other place of storage established or licensed in the state under any of the provisions of the karnatakaexcise act, 1965.the rates of excise duty as prescribed in the rules as amended by the amendment rules dated 9-8-1985 are as below: rates of excise duty__________________________________________________________________________________________si. .....

B. Govindraj Hegde Vs. State of Karnataka, Department of Finance and E ...

Court : Karnataka

..... now, therefore, in exercise of the powers conferred by section 71 of the karnataka excise act, 1965 (karnataka act 21 of 1966), the government of karnataka hereby makes the following rules, namely:-rules 1. ..... relying upon the division bench decision of this court, he also argued that the impugned rules in the form of cl-7d license relaxing the condition of r 3 and 8 of the 1968 rules without fixing any cap limit as is the mandate of r 12(1) quoted below, the state is opening a flood gate for issuance of such licenses in the name of persons belonging to sc/st category. ..... the applicants who had filed the impleading applications (persons intending to obtain such licenses in 7d category) were allowed only a right of addressing the court by allowing them a right of intervention, without any right of filing the pleadings and they were heard in the matter. 5. ..... (g) when the state permits trade or business in the potable liquor with or without limitation, the citizen has the right to carry on trade or business subject to the limitations, if any, and the state cannot make discrimination between the citizens who are qualified to carry on the trade or business. ..... there is a strong presumption about the constitutionality of any legislation including the sub-ordinate legislation and in the absence of any contrary material laid by the petitioner before this court, writ petition filed by the petitioner is without any merit and the same deserves to be dismissed. .....