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State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

..... so as to impose the liability of payment of excise duty ..... by the judgment of the high court in the first batch of writ petitions, it held that the explanation to section 5(2c) of the act did not advance the case of the state because once it is held that the provisions of the abkari act read with the rules framed thereunder did not cast the liability for payment of excise duty on foreign liquor sold in the state of kerala on the manufacturers and that the payment of excise duty was the liability of the beverages corporation, the explanation added to section 5(2c) did not change the legal position unless the abkari act was suitably amended ..... in the present case, he submitted that upto the time the abkari act was amended in 2003, it gave an option to the government to levy excise duty on liquor either on the manufacturer who was licensed under section 14 or on the issue of the liquor from the warehouse of the licensed warehouse keeper. .....

Santhosh @ Subil Vs. State of Kerala

Court : Kerala

..... thus, when the accused appeared, upon considering the prosecution records and on hearing the prosecution as well as the defence, the learned judge framed a formal charge against the accused two in numbers for the offences punishable under section 57a (1) (i) (ii) and section 55 (a) of the abkari act read with section 15 (a) & (b) of abkari amendment ordinance, 1997 and when the said charge read over and explained to the accused they denied the charge and pleaded not guilty and thus the trial was continued further, crl.a.no.236 of 2003 :-3-: during which ..... pws.1 to 10 were examined and exts.p1 to 13 documents were marked from the .....

South Travancore Distilleries Vs. State of Kerala

Court : Kerala

..... it is seen that by a judgment dated 22.01.2010 in w.a.no.1225 of 2007 and connected cases a division bench of this court has rejected the challenge to the amendments in the kerala general sales tax act and the abkari act except to the extent of holding the retrospectivity given to those provisions for the period prior to 05.01.1999 as illegal. ..... p11, p17 and p20 orders during the pendency of this writ petition, the writ petition, in its challenge to the amendments to the kerala general sales tax act and abkari act, is disposed following the judgment dated 22.01.2010 of the division bench in w.a.no.1225 of 2007 and connected cases. ..... these orders are impugned in the writ petition that was filed in 2008 challenging, inter alia, the amendments to the kerala general sales tax act and abkari act that are brought in 2003/2004. w.p. ..... and others [2005 vol.141 stc358 and a clarification by the supreme court that no turnover tax would be payable on amounts paid by the kerala state beverages corporation to the treasury by way of privilege fee up to 05.01.1999, the respondents had appropriated the payments made by it in the interregnum, towards interest under section 23 (3)/23(3a) of the kerala general sales tax act in terms of section 55 c thereof. .....

Rajesh Anil and ors. Vs. State of Kerala and anr.

Court : Kerala

Reported in : 2009CriLJ845

..... admittedly, in the present case, the date of occurrence was on 24-4-2003 on which date, as per the relevant statute and its provision as amended especially in view of section 180-d, 180-e and 180-f of the railways act, 1989, the railway officer can conduct investigation like police investigation or the investigation as in the case of forest offences or abkari offences without sanction from the court. ..... it is an undisputed fact that the first accused on his arrest on the allegation of the commission of offence under section 143(1)(a) of the railways act, 1989, was produced before the chief judicial magistrate court, kozhikode with certain documents namely, the occurrence report dated 25.4.2003 and the remand report dated 25.4.2003 and also an application under section 202(1) of cr.p.c. ..... 1031/03 for the offence under section 143(i) (a) and (b) of the railways act was registered and he was produced before the chief judicial magistrate court, kozhikode on 25th april, 2003 with a remand report and also an occurrence report dated 25.4.2003. ..... 1031 of 2003 for the offence punishable under section 143(1) (a) and (b) of the railways act, 1989.9. .....

M.P. Cement Manufacturers' Association Vs. State of Madhya Pradesh and ...

Court : Supreme Court of India

Reported in : JT2005(11)SC342; (2004)2MLJ144(SC); 2003(10)SCALE54; (2004)2SCC249

..... section 3(2) of the upkar adhiniyam, 1981 as introduced by the amendment act, 2001 and amended in 2003 is declared ultra vires the constitution as being outside the legislative competence of the state. ..... the act which has subsequently replaced the ordinance is known as the madhya pradesh upkar (sanshodhan) adhiniyam, 2001 (hereinafter referred to as 'the amending act), the provisions of the 2001 ordinance and act are identical. 4. ..... the sudhar adhiniyam, 2000 and the amendment act of 2001, both, enacted by the state which are both equally valid.33. ..... the proscription provided in the context of judicially invalidated legislation would not apply as the 2001 amendment had not, till the promulgation of the 2003 act, been held to be invalid by any court. ..... an explanation was introduced by the madhya pradesh upkar (sansodhan) adhiniyam, 2003 to clarify the ambiguity and to make it clear that the levy imposed by the 2001 amendment was on the electric energy sold or supplied by or from captive power units. ..... the 2003 amendment introduced an explanation at the end of section 3 of sub-section (2), the explanation is as follows:-'explanation - for the purpose of this sub-section, the cess shall be levied on units of electrical energy sold or supplied from captive power units or diesel generator sets to a consumer or consumed by the producer or his employees.'.21. .....

Nobbey, and anr. Vs. State of Kerala, and ors.

Court : Kerala

..... a direction was sought against the third respondent to compound the offence as provided under section 67 a of abkari act introduced by kerala abkari (amendment) act 3 of 2010, contending that indian made foreign liquor was purchased from kerala state beverages corporation and were being taken to his residence for a function and no offence as alleged was committed except an offence under section 63 of abkari act. 2. ..... as rightly pointed out by the learned senior counsel, by abkari (amendment) act 3 of 2010, repealing abkari amendment ordinance 6 of 2010, section 67 a was inserted to the principal act by section 12. ..... therefore, section 67 a which was inserted by abkari (amendment) act 3 of 2010 came into force w.e.f. ..... under sub section 2 of section 1, the amending act shall deemed to have come into force on 30/3/1996 and the remaining provisions shall be deemed to have come into force on 7/12/2009. ..... state of kerala (2003 (2) klt 173) considered an identical question and held that when there is no case for the prosecution that accused were transporting illicity liquor or they have illegally imported liquor or the liquor was adulterated or they have manufactured the liquor or liquor was transported for illegal second sale, an offence under section 55(a) is not attracted and when the liquor was purchased from ksbc for own consumption and there is no question of illegal import or transporting .....

Sau. Shailaja Rajendra Badwaik and Others Vs. Hon'ble Minister, Depart ...

Court : Mumbai Nagpur

..... earlier, the bombay prohibition act, 1949 was enacted which is in force in the state and its preamble reads thus: an act to amend and consolidate the law relating to the promotion and enforcement of and carrying into effect the policy of prohibition and also the abkari law in the [state] of bombay. ..... (iv) the petitioners who are residents of raghuji nagar, nagpur, opposed the very grant of fl iii licence right from the beginning and, therefore, the observations in the impugned order that the residents should take recourse to the order of 2003 and make a complaint in accordance with the provisions of the said orders is to put cart before horse. ..... to say that pursuant to the revisional order the licence has been working and therefore the petitioners should now take recourse to the remedy of order of 2003 is to put premium on the illegal act of the revisional authority which is also in violation of the fundamental right of the petitioners under article 21. ..... it is thus seen that the present policy and the prevailing state of affairs as can be gathered from the case at hand is to first grant foreign liquor or country liquor licence without any regard to the possible violation of fundamental right of the residents/citizens to live good and dignified life and then ask them to suffer till they follow the procedure for cancellation of such licence(s) laid down in the said order of 2003. .....

Sardar Jagmohan Singh and Sardar Amanveer Singh Trading as Mardan Indu ...

Court : Intellectual Property Appellate Board IPAB

..... 7 and 8 /2007 under rule 24 of the intellectual property appellate board (procedure) rules, 2003 for continuation of proceedings and the amendment of cause titles in the pending rectification applications were allowed vide order dated 9.8.2007. ..... sought removal of the impugned trade marks on the grounds, inter alia, that the respondents cannot claim to be the proprietors of the impugned marks and the impugned registrations have been obtained by misleading the registrar of trade marks; that the registrations of the impugned marks are contrary to the provisions of sub-sections (1) and (3) of section 11 of the act; that the applications for impugned registrations ought to have been refused under section 12 of the act and that the impugned marks are entered in the register without sufficient cause and the entries are ..... wrongly remaining in the register. 6. .....

Suresh Babu S/O. Kuttan Vs. the State of Kerala and ors.

Court : Kerala

..... 142/2003 registered under section 55(a) of the abkari act. ..... therefore, this rule is not in violation of any fundamental right of the petitioners nor is it in violation of the provisions of the abkari act. ..... , the abkari act. ..... 34/2004, registered under section 55(a) of the abkari act. ..... admittedly petitioners have not conducted toddy shops during the abkari year 2009-10. ..... petitioners also submit that the amendment to the rules confining preference under rule 5(1)(a), only to the licensees who conducted toddy shops during the year 2009-10, effected by notification dated 12.3.2010 is illegal.5. ..... in such circumstances, i see no merit in the challenge raised against the amendment to the rule.8. ..... in these writ petitions the claim of the petitioners is that they having been exonerated in the criminal cases, are entitled to preference as contemplated under rule 5(1)(a) of the kerala abkari shops disposal rules, 2002. ..... the rule as now amended reflects a policy decision of the state and none has any fundamental right to carry on trade in liquor. ..... even during the previous years, preference was available only to those who have conducted toddy shops in the years specified in the rule as it stood then and not to all without any limitation regarding the year in which shops were conducted. ..... it is also stated that this is all the more so in cases like that of the petitioner where they were charge sheeted and were deprived of their opportunity to conduct toddy shops.7. .....

Emperor Vs. Nanoo Sheikh Ahmed

Court : Mumbai

Reported in : (1926)28BOMLR1196

..... the police powers given by the present sections 41, 41a, 41b and 41c, were conferred by section 25 of the bombay abkari (amendment) act ..... i think an important fact to be borne in mind is that, prior to the amendment of the abkari act by bombay act xii of 1912, an excise-officer after arresting a person had forthwith to send him to the nearest police-station and the investigation was then conducted by police-officers, whereas now, an excise-officer, if empowered under section 41, can exercise police powers of investigation, which cover a certain amount of detention of the accused while the investigation is going on, so that he has similar opportunities of extorting a confession from ..... , i am of opinion that, under the circumstances of this ease, the abkari inspector, invested with the powers of an officer in charge of a police-station under the criminal procedure code, should be regarded as apolice-officer ' under section 25 of the evidence act, it will be noted that, prior to the bombay amending act xii of 1912, any confession made to a police-officer in charge of a police-station in the course of his investigation of any offence ..... bombay, the opium act has been expressly amended, so as to confer upon abkari-officers certain wide police powers, which are very similar to those conferred on them as regards offences under the abkari act, e, ..... apply as much to an excise-officer exercising the powers conferred upon him by section 41 of the abkari act as amended as to a police officer.5. .....