Karnataka High Court
M/S K.T Meharwade And Company vs The State Of Karnataka on 24 June, 2014
Equivalent citations: 2014 (4) AKR 81
Author: Ram Mohan Reddy
Bench: Ram Mohan Reddy
1
R
IN THE HIGH COURT OF KARNATAKA, BANGALORE
DATED THIS THE 24TH DAY OF JUNE, 2014
BEFORE
THE HON'BLE MR.JUSTICE RAM MOHAN REDDY
W.P.Nos.22422 - 22512/2014 & 24164 - 24401/2014 &
24402 - 24891/2014 c/w W.P.Nos.22513 - 22557/2014
& 24962 - 25321/2014 & W.P.Nos.22087 - 22108/2014
& 22583 - 22758/2014 (EXCISE)
IN W.P.Nos.22422 - 22512 & 24164 - 24401 &
24402 - 24891/2014:
BETWEEN:
1. M/S K.T MEHARWADE AND COMPANY
A PARTNERSHIP FIRM,
CL-9 LICENSEE, CTS NO. 1928,
OPPOSITE TO APMC YARD,
PLOT NO.2, WARD NO.3,
AMARGOL, HUBLI-580020,
DHARWAD DISTRICT,
REP. BY ITS PARTNER T.M. MEHARWADE
2. M/S AMRUT BAR AND RESTAURANT
A PARTNERSHIP FIRM,
CL-9 LICENSEE, CTS NO.4808,
GOKUL ROAD, HUBLI 580020,
DHARWAD DISTRICT,
REP. BY ITS PARTNER
SHRI VINAYAK P AKALWADI
3. M/S. SILLY POINT
A PARTNERSHIP FIRM,
CL-2 LICENSEE, CTS NO. 2927/A/B,
STALL NO.1, BYLAPPANAVARA NAGAR,
AKSHAYA APARTMENT,
HUBLI 580020, DHARWAD DISTRICT,
REP BY ITS PARTNER
SURYAKANTH M HABEEB
2
4. SHRI M.M HABIB
S/O MURARSA HABIB,
AGED ABOUT 48 YEARS,
CL-9 LICENSEE, CTS NO. 3445/B
SIDDHESHWARA NAGARA, UNAKAL
HUBLI 580020, DHARWAD DISTRICT
5. M/S. SHRINGARA WINES
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 2733, 2734, STATION ROAD,
HUBLI 580020, DHARWAD DISTRICT
REP. BY ITS PARTNER VINOD M. DHARMADAS
6. M/S. SHRINGARA BAR
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 2772 TO 2775/1B,
STATION ROAD, HUBLI 580020
DHARWAD DISTRICT
REP BY ITS PARTNER T.G DHARMADAS
7. SHRI NEELAKANTH PADMANABH AKALWADI
SON OF PADMANABH AKALVADI,
AGED ABOUT 54 YEARS,
CL-2 LICENSEE, CTS NO.997A/3B,
ANCHITGERI, HUBLI 580020
DHARWAD DISTRICT
8. SHRI NAVEEN PADMANABH AKALWADI
SON OF PADMANABH AKALVADI,
AGED ABOUT 56 YEARS,
CL-2 LICENSEE, CTS NO. 479:2B,
SHOP NO.1, GROUND FLOOR,
CLUB ROAD, WARD NO.1,
HUBLI, DHARWAD DISTRICT
9. M/S. HANS INN PVT LTD
A COMPANY REPRESENTED BY
ITS MANAGING DIRECTOR
ASHWIN HANDA, CL-7 LICENSEE,
CTS NO. 3258/A-1 AND 27
VIDYANAGAR, P.B ROAD,
HUBLI 580020, DHARWAD DISTRICT
3
10. M/S. SHANTHA WINES CENTER
A PARTNERSHIP FIRM, CL-2 LICENSEE
CTS NO. 3797/13 B-2,
TIKARE ROAD, GADAG 582101
GADAG DISTRICT,
REP BY ITS PARTNER
SHRI PREMNATH RAMANATHASA PAWAR
11. M/S. LIBERTY WINE LAND
A PARTNERSHIP FIRM, CL-2 LICENSEE,
CTS NO. 1592/6/A1-2,
BANK ROAD, GADAG 582101
REP BY ITS PARTNER
SHRI VASUDEVA M KHATVATE
12. M/S. R.B. KHATVATE AND COMPANY
A PARTNERSHIP FIRM, CL-9 LICENSEE,
CTS NO. 1713 AND 1712
NAMAJOSHI ROAD, GADAG 582101
REP BY ITS PARTNER
SHRI NARAYANASA RAMANATHASA KHATVATE
13. M/S. SUJATHA BRANDY SHOP
A PARTNERSHIP FIRM, CL-2 LICENSEE
CTS NO. 6706/75A TO 22/1B
SHOP NO.2, PALA-BADAMI ROAD,
GADAG 582101
REP BY ITS PARTNER
SHRI SHIVAJI GUDAJI KALYAN
14. M/S. VINAY WINES
A PARTNERSHIP FIRM, CL-2 LICENSEE
CTS NO. 3832/1B/2,
NEAR K.S.R.T.C DEPOT, GADAG 582101,
REP BY ITS PARTNER
SHRI ARJUNASA M KHATVATE
15. M/S. R.R BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 3796/15, LIBRARY ROAD,
GADAG 582101,
REP BY ITS PARTNER
SHRI. MANJUNATHA RAMAKRISHNASA KABADI
4
16. M/S. R.R.KABADI AND COMPANY
A PARTNERSHIP FIRM, CL-9 LICENSEE,
CTS NO. 3796/13, COTTON MARKET,
GADAG 582101
REP BY ITS PARTNER
SMT. PREMILABAI R KABADI
17. M/S. HOTEL WELCOME GADAG
A PARTNERSHIP FIRM,
CL-7 LICENSEE, CTS NO. 1610/2B,
BANK ROAD, GADAG 582101,
REP BY ITS PARTNERS
SHRI AMBASA R KABADI
18. M/S. PAVITHRA BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE,
CTS NO. 3790/1+7/C,
BUS STAND ROAD, GADAG 582101
REP BY ITS PARTNER
SHRI. MANJUNATH R KABADI
19. M/S. CLASSIC BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 3790/1+7,
MAHALAXMI COMPLEX,
GADAG 582101
REP BY ITS PARTNER
SHRI SANJEEV SHANKARLALSA CHAUHAN
20. M/S. DELUXE BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 1928/1929/1931/+34/1A 3A
NEAR TILAK PARK, GADAG 582101
REP BY ITS PARTNER
SHRI ANAND SHANKARLAL CHAUHAN
21. M/S. KIRAN WINE CENTRE,
A PARTNERSHIP FIRM,
CL-2 LICENSEE CTS NO. 3852/B/1/1,
GADAG 582101
REP BY ITS PARTNER SHRI A.R. BEVINAKATTI
22. M/S. KABADI WINE LAND
A PARTNERSHIP FIRM, CL-2 LICENSEE
5
CTS NO.1920, TILAK PARK ROAD,
GADAG 582101 REP BY ITS PARTNER
SHRI SRINIVASA TUKARAMASA KHATVATE
23. M/S. CHAMUNDI WINES
CL-2 LICENSEE, CTS NO. 3870/B/1,
HUBLI ROAD, GADAG 582101,
REP BY ITS PARTNER
SHRI NAGAPPA M NEELAGAR
24. M/S. RAJKAMAL WINE CENTRE
A PARTNERSHIP FIRM,
CL-2 LICENSEE, CTS NO. 3787/48A/A/C,
KALA MANDIR ROAD, GADAG 582101,
REP BY ITS PARTNER
SHRI. VITTALSA MEGHARAJASA KHATVATE
25. SHRI D V HORAKERI
SON OF V. HORAKERI,
AGED ABOUT 55 YEARS,
CL-9 LICENSEE, CTS NO. 292/1D
LAKKUNDI VILLAGE,
GADAG 582101
26. SHRI DHANANJAY V HORAKERI
SON OF V. HORAKERI,
AGED ABOUT 57 YEARS,
CL-2 LICENSEE, VCP NO. 757/2
KANNUR VILLAGE, NARGUND TALUK 582206,
GADAG DISTRICT
27. SHRI R.K SOMAPURA
SON OF K. SOMAPURA,
AGED ABOUT 62 YEARS,
CL-2 LICENSEE, TPC NO. 761/03,
KANNUR VILLAGE,
NARGUND TALUK 582206
GADAG DISTRICT
28. M/S. SHANTI PARK
A PARTNERSHIP FIRM,
CL-2 LICENSEE, CTS NO.150,
HUNASI KATTI VILLAGE,
NARGUND TALUK 582206
6
GADAG DISTRICT
REP BY ITS PARTNER
SHRI UMANATH KOGRU SETTY
29. M/S. VIKRAM BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE,
CTS NO.1902/C/1/A/1,2,3
HUBLI-BIJAPUR ROAD,
NARGUND TALUK 582206
GADAG DISTRICT, REP BY ITS PARTNER
SHRI UMANATH K SETTY
30. M/S. KALAL AND COMPANY
A PARTNERSHIP FIRM, CL-2 LICENSEE
CTS NO. 1902/C/10, HUBLI-BIJAPUR ROAD,
NARGUND TALUK 582206
GADAG DISTRICT,
REP BY ITS PARTNER
SHRI VITTALSA KRISHNASA RANGREZI
31. SHRI LAXMANA M DHONGADI
SON OF M. DHONGADI,
AGED ABOUT 63 YEARS,
CL-2 LICENSEE, CTS NO. 1196,
JAVALI BAZAAR,
NARGUND TALUK 582206
GADAD DISTRICT
32. SMT. ALLAHABI
WIFE OF IMAMSAHEB JAKATI,
AGED ABOUT 59 YEARS,
CL-9 LICENSEE, CTS NO. 1521-B,
MYADARA VONI,
NEAR MAYUR CINEMA HALL,
NARGUND TALUK 582206, GADAG DISTRICT
33. SMT. ALLAHABI
WIFE OF IMAMSAHEB JAKATI,
AGED ABOUT 59 YEARS,
CL-2 LICENSEE, CTS NO. 2751,
NEW MARKET, NARGUND TAUK 582206,
GADAG DISTRICT
7
34. M/S DELUXE BAR
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 1904/1/A17,
HUBLI-SHOLAPUR ROAD,
NARGUND TALUK 582206,
GADAG DISTRICT,
REP BY ITS PARTNER
SHRI S.M. MEGALA MANI
35. SHRI. MANIKSA DHONDUSA HABIB
SON OF DHONDUSA HABIB,
AGED ABOUT 57 YEARS,
CL-2 LICENSEE, CTS NO. 1902/C/8B
NARGUND-BIJAPUR ROAD,
NARGUND TALUK 582206
GADAG DISTRICT
36. SHRI. DEVRAJ BHARAMOJI KALAL @ MOTEKAR
SON OF HARAMOJI KALAL,
AGED ABOUT 60 YEARS,
CL-2 LICENSEE, CTS NO. 1904/C/A1/6B
SHOP NO.3 AND 4
NARGUND-SAUDATTI ROAD,
NARGUND TALUK 582206
GADAG DISTRICT
37. SHRI SAMBAJI DIKAPPA KALAL
SON OF DIKAPPA KALAL,
AGED ABOUT 49 YEARS,
CL-9 LICENSEE, CTS NO. TPC NO. 1070/14/A
SHIROL VILLAGE, NARGUND TALUK 582206
GADAG DISTRICT
38. SHRI SANJEEV SHANKARLAL CHAUHAN
SON OF SHANKARLAL CHAUHAN,
AGED ABOUT 34 YEARS,
CL-9 LICENSEE, CTS NO. 3844/B, 3844A -2
MULGUND NAKA, NARGUND TALUK 582206,
GADAG DISTRICT
39. CHAIRMAN ADARSH FRIENDS ASSOCIATION
REP BY ITS CHAIRMAN
CL-4 LICENSEE, CTS NO.5307/B/1/B
NEW BUS STAND ROAD
8
LAXMESHWAR 582116
GADAG DISTRICT
40. SMT SHATHABAI
WIFE OF RAMANATHASA PAWAR
AGED ABOUT 69 YEARS
CL-7 LICENSEE, CTS NO.3646/B-3
BASTI BANA
LAXMESHWAR 582116
GADAG DISTRICT
41. SHRI K NARAYANASA
AGED ABOUT 54 YEARS
CL-2 LICENSEE, CTS NO.3796/13
COTTON MARKET ROAD
GALA COMPLEX, GADAG 582 101
42. SHRI ARJUN DIVANAJI KALAL
SON OF DIVANAJI KALAL
AGED ABOUT 48 YEARS
CL-2 LICENSEE, MULGUND ROAD
GADAG 582 101
43. SHRI ANIL TUKARAMSA CHAUHAN
SON OF THUKARAMSA CHAUHAN
AGED ABOUT 52 YEARS
CL-2 LICENSEE, CTS NO.1714
NAMJOSHI ROAD, GADAG 582 101
44. SHRI SUDHARSHAN PRAHLADAPPA HANGAL
SON OF PRAHLADAPPA
AGED ABOUT 56 YEARS
CL-2 LICENSEE, CTS NO.417/3/2
HATALAGERI NAKA
GADAG 582 101
45. SHRI M V HUILAGOL
SON OF V HUILGOL
AGED ABOUT 62 YEARS
CL-2 LICENSEE, CTS NO.6705/6
A P M C ROAD, GADAG 582 101
46. SHRI MEKAJI JAMPANNA TORGAL
SON OF JAMPANNA TORGAL,
9
AGED ABOUT 67 YEARS,
CL-2 LICENSEE, TMC NO. 1458 & 1459,
BUS STAND ROAD, GAJENDRAGAD,
GADAG 582101
47. SMT. PREMA SHANTARAM BOMMANAHALLI
WIFE OF SHANTHARAM BOMMANAHALLI,
AGED ABOUT 43 YEARS,
CL-9 LICENSEE, CTS NO. 6742/1, 2, 3,
STATION ROAD, GADAG 582101
48. SHRI SRIRAM BASAPPA SHINDE
SON OF BASAPPA SHINDA,
AGED ABOUT 53 YEARS,
CL-9, LICENSEE, CTS NO. 1589/A
BANK ROAD, GADAG 582101
49. SHRI. SHRIRAM BASAPPA SHINDE
SON OF BASAPPA SHINDA,
AGED ABOUT 53 YEARS,
CL-9 LICENSEE, CTS NO. 6291/A
BETIGERI, GADAG 582101
50. SHRI P.A. VANTAKAR
SECRETARY, FRIENDS ASSOCIATION,
AGED ABOUT 53 YEARS,
CL-4 LICENSEE, CTS NO. TPC NO. 1727
NEAR BUS STAND, MULGUND 582117
GADAG, GADAG DISTRICT
51. SHRI Y.V. ELIGER
SON OF VASANTHAPPA ELIGER,
AGED ABOUT 69 YEARS,
CL-9 LICENSEE, CTS NO. 107/1+2/3,
LAKKUNDI VILLAGE,
GADAG 582101
52. SHRI I.B. NAVALGUND
SECRETARY, SOCIAL CLUB,
AGED ABOUT 45 YEARS,
CL-4 LICENSEE, CTS NO.3494/C/1/2
NEAR BUS STAND, RON 582209
GADAG, GADAG DISTRICT
10
53. SHRI BASAVARAJ CHANAPPA NELAWAGI
SON OF CHENNAPPA NELAWAGI,
AGED ABOUT 37 YEARS,
CL-2 LICENSEE, CTS NO. 3695/A,
PALA BADAMI ROAD,
LAXMESHWAR VILLAGE,
SHIRAHATTI 582120
GADAG, GADAG DISTRICT
54. SHRI. BASAVARAJ CHANAPPA NELAWAGI
SON OF CHENNAPPA NELAWAGI,
AGED ABOUT 37 YEARS,
CL-7 LICENSEE, CTS NO. VPC NO. 2/5B,
WARD NO.5, NEHRU ROAD CIRCLE,
SHIRAHATTI 582120
GADAG, GADAG DISTRICT
55. SHRI BASAVARAJ CHANAPPA NELAWAGI
SON OF CHENAPPA NELAWAGI,
AGED ABOUT 66 YEARS,
CL-7 LICENSEE CTS NO. 5307/B/1A
PALA-BADAMI ROAD,
LAXMESHWAR VILLAGE,
GADAG DISTRICT 582101
56. SHRI LATHA DEVI BASAVARAJ NELWAGI
WIFE OF BASAVARAJ NELVIGI,
AGED ABOUT 63 YEARS,
CL-2 LICENSEE, CTS NO. 2508
BASTI BANA VONI LAXMESHWAR VILLAGE,
SHIRAHATTI TALUK 582120
GADAG DISTRIT
57. SHRI BASAVARAJ CHANAPPA NELAWAGI
SON OF CHENAPPA NELAWAGI,
AGED ABOUT 66 YEARS,
CL-2 LICENSEE, TMC NO. 709
MULGUND 582117, GADAG DISTRICT
58. SHRI LOHIT @ CHANAPPA BASAVARAJ NELAWAGI
SON OF BASAVARAJ NELAWIGI,
AGED ABOUT 35 YEARS,
CL-2 LICENSEE, TMC NO. 2829
11
WARD NO: 04, BAZAAR ROAD,
MUNDARAGI 582118, GADAG DISTRICT
59. SHRI MEKAAJI JAMPANNA TORGAL
SON OF JAMPANNA TORGAL,
AGED ABOUT 71 YEARS,
CL-2 LICENSEE CTS NO. 3270/1,
RON 582209, GADAG DISTRICT
60. SHRI LATHADEVI BASAVARAJ NELAWAGI
WIFE OF BASAVARAJ NALAWAGI,
AGED ABOUT 63 YEARS,
CL-2 LICENSEE, TPC NO. 104,105,
SHIGLI VILLAGE,
SHIRAHATTI 582120, GADAG DISTRICT
61. M/S. AMRUT WINES
A PARTNERSHIP FIRM,
CL-2 LICENSEE CTS NO. 6586/73C/1,
NEAR BETIGERI BUS STAND,
PALA-BADAMI ROAD,
BETIGERI 582102, GADAG DISTRICT
REP BY ITS PARTNER
SHRI MAHANTESH S KALAL
62. M/S KEERTI BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 3750/A, PATEL ROAD,
GADAG 582101, GADAG DISTRICT,
REP BY ITS PARTNER
SHRI RAJANASA M KHATVATE
63. CHAIRMAN GADAG SOCIAL CLUB
CL-4 LICENSEE, DOOR NO. 3798/2 1
PALA-BADAMI ROAD,
GADAG-582101, GADAG DISTRICT,
REP BY ITS CHAIRMAN
64. M/S. RENUKA WINES
A PARTNERSHIP FIRM,
CL-2 LICENSEE,
CTS NO. 6858/56+57F/2,
PALA-BADAMI ROAD,
BETIGERI 582102
12
GADAG DISTRICT,
REP BY ITS PARTNER
SHRI VITTALASA M KHATVATE
65. M/S. POPULAR BRANDY SHOP
A PARTNERSHIP FIRM, CL-2 LICENSEE,
CTS NO. 248/B, STATION ROAD,
GADAG 582101, GADAG DISTRICT,
REP BY ITS PARTNER,
SHRI. MAHADEVSA MEGHARAJASA KHATVATE
66. M/S KIRAN BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 1607+1608 2A/2B,
BANK ROAD, GADAG 582101
REP BY IT PARTNER JAGADEESH R BEVINAKATTI
67. M/S. JAYALAXMI WINE LAND
A PARTNERSHIP FIRM, CL-2 LICENSEE,
CTS NO. 1635/57/67C,
GRAIN MARKET, GADAG 582101
GADAG DISTRICT,
REP BY ITS PARTNER SHRI ASHOK R KHATVATE
68. HOTEL SHIVANI INN LODGING GADAG
A PARTNERSHIP FIRM, CL-7 LICENSEE,
CTS NO. NO. 41B, 3/B/1
MUNDARGI ROAD, GADAG 582101
GADAG DISTRICT,
REP BY ITS PARTNER SHRI B. RAJEEV SHETTY
69. M/S. DURGA BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 3844-A-1/2/10,
MULGUND NAKA,
GADAG 582101, GADAG DISTRICT,
REP BY ITS PARTNER,
SHRI RAGHAVENDRA R BAARAD
70. M/S. VENKUSA BALUSA SHINGRI AND COMPANY
CL-2 LICENSEE, TMC NO.1252
GAJENDRAGAD
GADAG DISTRICT 582101
13
REP BY ITS PARTNER,
SHRI VENUKUSA BALUSA SHINGRI
71. M/S. SHAMBHAVI WINES
A PARTNERSHIP FIRM, CL-2 LICENSEE
TMC NO.338/4, GOLLARA STATE,
GAJENDRAGAD, GADAG DISTRICT 582101
REP BY ITS PARTNER
SHRI. SURENDRASA SUBANNASA RAIBAGI
72. BASAVARAJ CHANABASAPPA NELAWIGI
S/O CHANABASAPPA NALAWIGI,
AGED ABOUT 66 YEARS,
CL-2 LICENSEE, VPC NO. 104,
BELLATTI, SHIRAHATTI TALUK 582120
GADAG DISTRICT
73. HOTEL NRUPATHUNGA LODGING
CL-7 LICENSEE, CTS NO. 603/2563/E,
NEAR BUS STAND,
MUNDARAGI 582118,
GADAG DISTRICT
REP BY ITS PROPRIETOR,
SHRI K.V. HANCHINAL
74. SMT. SHANTABAI
WIFE OF RAMANATHASA PAWAR,
AGED ABOUT 65 YEARS,
CL-7 LICENSEE, CTS NO. 3646/B-3
BASTI BANA, LAXMESHWAR 582118
GADAG DISTRICT
75. CHAIRMAN ADARSH FRIENDS ASSOCIATION
CL-4 LICENSEE, CTS NO. 5307/B/1/B
NEW BUS STAND ROAD,
LAXMESHWAR 582116
GADAG DISTRICT
76. M/S. DAYA WINES
CL-4 LICENSEE, CTS NO. 1/30,/1/31
BAZAAR ROAD SHIRAHATTI 582120
GADAG DISTRICT
REP BY ITS PARTNER
SHRI SRINIVASA AMBASA KABADI
14
77. SHRI A VENKATESHA
SON OF A. RAMACHANDRAPPA,
AGED ABOUT 55 YEARS,
CL-2 LICENSEE, TMC NO.2/6, 2/7
WARD NO.4, MARKET ROAD,
SHIRAHATTI 582120
GADAG DISTRICT
78. M/S. MANJU WINE CENTER
A PARTNERSHIP FIRM,
CL-2 LICENSEE CTS NO. 472
WARD NO.01, BELATTI VILLAGE,
SHIRAHATTI 582120
GADAG DISTRICT
REP BY ITS PARTNER
SHRI RAJAKUMAR BABANA KALAL
79. SECRETARY THE GADAG
DIST EX-SERVICEMEN ASSOCIATION,
CL-4 LICENSEE, CTS NO. RS NO: 3A/K1
MAGADI, SHIRAHATTI 582120
NEAR BUS STAND
GADAG DISTRICT
80. P.Y SULAKHE
SON OF Y. SULAKHE,
AGED ABOUT 59 YEARS,
CL-2 LICENSEE, CTS NO. 3442,
SAMADEVI GALLI, BELGAUM 590001
81. V.B IDAGI
SON OF B. IDAGI,
AGED ABOUT 57 YEARS,
CL-2 LICENSEE, CTS NO. 198/D,
KHANAPURA ROAD,
TILAKAWADI, BELGAUM 590001
82. M/S. PRIYA BAR AND RESTAURANT
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO. 1741/1B,
KIRLOSKAR ROAD,
BELGAUM 590001
15
REP BY ITS PARTNER
SRI K. VINAYA RAO
83. M/S. GANESH WINE SHOP
CL-2 LICENSEE, CTS NO. 3935/64/65
CLUB ROAD, BELGAUM 590001
REP BY ITS PARTNER
SRI VINAYAKA RAO
84. MURALIDHAR BABURAO JADHAV
SON OF BABURAO JADHAV,
AGED ABOUT 57 YEARS,
CL-2 LICENSEE, CTS NO. 1754/55
KIRLOSKAR ROAD,
BELGAUM 590001
85. SRI RAMESH ANANTASA SHALAGAR
SON OF ANANTASA SHALAGAR,
AGED ABOUT 64 YEARS,
CL-2 LICENSEE, CTS NO. 3898/A & B
KAKATIVES, BELGAUM 590001
86. M/S. MAHALAKSHMI PEG BAR
A PARTNERSHIP FIRM, CL-9 LICENSEE
CTS NO.1445, GANESHPUR GALLI,
KASABA, BELGAUM 590001
REP BY ITS PARTNER B.R. KALAL
87. R .G. SHIRALKAR
GANAPATHSA,
AGED ABOUT 54 YAERS,
CL-2 LICENSEE, CTS NO. 130/C,
KHADEBAZAR, SHAHPUR,
BELGAUM 590001
88. SRI ANAND HEERALAL CHAVHAN
SON OF HEERALAL CHAVHAN,
AGED ABOUT 46 YEARS,
CL-2 LICENSEE, CTS NO. 3039,
KHADEBAZAR, BELGAUM 590001
89. SRI RAMLU P REDDY
SON OF PAPAYYA REDDY,
AGED ABOUT 47 YEARS,
16
CL-9 LICENSEE,
DOOR NO.3-401,3-402, & 3-403,
SAPNA HOTELS, GAZIPUR MAIN ROAD,
GULBARGA 585101
90. SRI RAJENDRAKUMAR B J
SON OF BADRINATH JAWALKAR,
AGED ABOUT 54 YEARS,
CL-9 LICENSEE, DOOR NO.1-162,
STATION BAZAR,
GULBARGA 585101
91. SRI BASAVARAJ A.P
AGED ABOUT 57 YEARS,
S/O ANNA RAO PATIL,
CL-9 LICENSEE
DOOR NO. 8-478 AND 8-730,
FORT ROAD, ASIF GUNJ,
GULBARGA 585101
... PETITIONERS
(BY SRI MOHAN BHAT, ADV.)
AND:
1. THE STATE OF KARNATAKA
REP BY ITS PRINCIPAL
SECRETARY TO GOVERNMENT,
DEPARTMENT OF FINANCE AND EXCISE,
VIDHANA SOUDHA,
BANGALORE 560001
2. THE COMMISSIONER OF EXCISE IN KARNATAKA
B.M.T.C COMPLEX, 2ND FLOOR,
SHANTHINAGAR, BANGALORE 560027
3. THE DEPUTY COMMISSIONER
DHARWAD DISTRICT, DHARWAD
4. THE DEPUTY COMMISSIONER OF EXCISE
DHARWAD DISTRICT, DHARWAD
5. THE DEPUTY COMMISSIONER
GADAG DISTRICT, GADAG
17
6. THE DEPUTY COMMISSIONER OF EXCISE
GADAG DISTRICT, GADAG
... RESPONDENTS
(BY SRI T.K.VEDAMURTHY, HCGP.)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT THE PETITIONERS ARE NOT LIABLE TO PAY THE STAMP
DUTY UNDER ARTICLE 32-A OR 52-A OF THE KARNATAKA
STAMP ACT AND CONSEQUENTLY AND QUASH THE OFFICIAL
MEMORANDUM DATED 19.03.2014 VIDE ANN-C AND
CONSEQUENTLY QUASH THE ORDER DATED 15.04.2014
ISSUED BY THE R-2 VIDE ANN-D FAR AS IT RELATES TO THE
DEMAND OF STAMP DUTY AND CONCERNING PETITIONERS.
IN W.P.Nos.22513 - 22557 & 24962 - 25321/2014:
BETWEEN:
1. B. GOVINDARAJ HEDGE
S/O LATE V SANJEEVA HEGDE
AGED ABOUT 53 YEARS
CL-9 LICENSEE, NO. 1/170,
VARAMBALLI VILLAGE
POST BRAHMAVARA
TALUK AND DIST UDUPI
2. SMT REKHA SHETTY
D/O RAMDAS SHETTY
AGED ABOUT 45 YEARS
CL-9 LICENSEE, DOOR NO. 10-14
AMBAGILU, UDUPI TALUK-576101
3. SHRI SUNIL SOODA
S/O BHOJA SOODA
AGED ABOUT 47 YEARS
CL-9 LICENSEE
DOOR NO. 1-24 (4)
PANDESHWAR VILLAGE
SASTHANA, UDUPI TALUK-576101
4. SHRI MANJAPPA POOJARY
S/O B JARU POOJARY
AGED ABOUT 58 YEARS
18
CL-2 LICENSEE
DOOR NO. 3-148 (1)
HOYSALA VILLAGE, BARKUR
UDUPI TALUK-576101
5. SHRI BHOJA SHETTY
S/O GOPAL SHETTY
AGED ABOUT 59 YEARS
CL-2 LICENSEE
DOOR NO. 1-71 (2)
KOUDUR VILLAGE
KARKALA TALUK-574104
6. SHRI RAVINDRA S SHETTY
S/O SHYAM SHETTY
AGED ABOUT 39 YEARS
CL-2 LICENSEE
DOOR NO. 3-36 (2)
NINJUR VILLAGE
KARKALA TALUK-574104
7. SHRI RAVINDRA S SHETTY
S/O SHYAM SHETTY
AGED ABOUT 39 YEARS
CL-2 LICENSEE
DOOR NO. 4-154 (1)
BELMANNU VILLAGE
KARKALA TALUK-574104
8. SRI JAYARAMA HEGDE
S/O AITHAPPA HEGDE
AGED ABOUT 69 YEARS
CL-9 LICENSEE
DOOR NO 1-19B
KANAJAR VILLAGE
KARKALA TALUK-574104
9. SRI HARISH KUMAR SHETTY
S/O NARAYANA SHETTY
AGED ABOUT 52 YEARS
CL-9 LICENSEE, DOOR NO. 4-49
JODU RASTHE, KUKKUNDOOR VILLAGE,
KARKALA TALUK-574104
19
10. SRI K CHANDRASHEKARA MADA
S/O ABBANNA MADA
AGED ABOUT 54 YEARS
CL-9 LICENSEE
DOOR NO. 2-81/24-49
NIRE VILLAGE, BAILUR
KARKALA TALUK-574104
11. SRI SATHYANANDA SHETTY
S/O NARAYANA SHETTY
AGED ABOUT 44 YEARS
CL-9 LICENSEE
DOOR NO. 5-165
NITTE VILLAGE
KARKALA TALUK-574104
12. SRI BHARATH HEGDE
S/O RAMAKRISHNA HEGDE
AGED ABOUT 42 YEARS
CL-9 LICENSEE
DOOR NO. 1-26, S NO. 187-2
PALLI VILLAGE
KARKALA TALUK-574104
13. SRI ARUN KUMAR SHETTY
S/O SADHU SHETTY
AGED ABOUT 39 YEARS
CL-2 LICENSEE
DOOR NO. 9-134 (3)
NAKRE, KUKKUNDUR VILLAGE
KARKALA TALUK-574104
14. SRI SUJEER KUMAR SHETTY
S/O KAMALAKARA SHETTY
AGED ABOUT 40 YEARS
CL-2 LICENSEE
DOOR NO. 1/1, S.NO. 254
RANGANA PALKE,
KOWDUR VILLAGE
KARKALA TALUK-574104
15. SRI K SUDHARKARA SHETTY
S/O KANTHAPPA SHETTY
AGED ABOUT 47 YEARS
20
CL-2 LICENSEE
DOOR NO. 1/147 (3)
SACHARIPETE, MUNDKUR VILLAGE
KARKALA TALUK-574104
16. SRI N NARAYANA SHETTY
S/O JAGANATH SHETTY
AGED ABOUT 48 YEARS
CL-9 LICENSEE
DOOR NO. 3-68 (A)
DOOPADAKATTE, NITTE VILLAGE
KARKALA TALUK-574104
17. SRI LAWRANCE UDAYA LEWIS
S/O GASPAR LEWIS
AGED ABOUT 57 YEARS
CL-9 LICENSEE
DOOR NO. 209/28, W NO.3
KARIYAKALLU, DARKALA KASABA
KARKALA TALUK-574104
18. SMT VIJAYA M SHETTY
W/O LATE MAHABALA SHETTY
AGED ABOUT 42 YEARS
CL-13, LICENSEE
DOOR NO. 121/2, W NO.VI
KABETTU, KARKALA TALUK-574104
19. SRI K UMESH RAO
S/O VENKOJI RAO
AGED ABOUT 51 YEARS
CL-2 LICENSEE
DOOR NO. 3-168 J
BAJAGOLI, MUDARU VILLAGE
KARKALA TALUK-574104
20. SRI K UMESH RAO
S/O VENKOJI RAO
AGED ABOUT 51 YEARS
CL-7 LICENSEE
DOOR NO. 186-4/1, W NO. 3
BAJAGOLI, MUDARU VILLAGE
KARKALA TALUK-574104
21
21. SRI K GANESH RAO
S/O VENKOJI RAO
AGED ABOUT 48 YEARS
CL-9 LICENSEE
DOOR NO. 21, W NO. II
MIYYAR VILLAGE
KARKALA TALUK-574104
22. SRI CHIRAG RAO
S/O K UMESH RAO
AGED ABOUT 33 YEARS
CL-2 LICENSEE
DOOR NO. 3 -133 (2)
KERVASHE VILLAGE
KARKALA TALUK-574104
23. SRI ASHOK HEGDE
S/O HIRIYANNA HEGDE
AGED ABOUT 47 YEARS
CL-2 LICENSEE
DOOR NO. 3-81 (1)
MUNIYALU, VARANGA VILLAGE
KARKALA TALUK-574104
24. SRI K SIRIYANNA SHETTY
S/O SUBBAIAH SHETTY
AGED ABOUT 58 YEARS
CL-2 LICENSEE
DOOR NO. 5-102 (2)
HIRGANA VILLAGE
KARKALA TALUK-574104
25. SRI MOHANADAS HEGDE
S/O S P RAMANNA HEGDE
AGED ABOUT 61 YEARS
CL-9 LICENSEE
DOOR NO. 4-175A, JARKALA
ERLAPADI VILLAGE
KARKALA TALUK-574104
26. M/S DOWNTOWN ASSOCIATES
CL-7 LICENSEE
DOOR NO. 4-137 (E)
NO. 80, BADABGUBETTU VILLAGE
22
MANIPAL, UDUPI TALUK-576101
REP BY ITS PARTNER
SHRI K MANOHARA SHETTY
27. SRI D K KUMAR
S/O DARMARAJ
AGED ABOUT 43 YEARS
CL-2 LICENSEE
DOOR NO. 65, 100 FEET ROAD
B D A ROAD, BANASWADI
BANGALORE
28. T V PANDURANGA
S/O VENKATAPPA
AGED ABOUT 55 YEARS
CL-2 LICENSEE, KHATA NO. 344/1
SHIVAPPA NAYAK CIRCLE
SAGAR, SHIMOGA DISTRICT-577201
29. T V PANDURANGA
S/O VENKATAPPA
AGED ABOUT 55 YEARS
CL-2 LICENSEE
50 (6) ASSESSMENT NO. 203/237/239
VARADA ROAD, SAGAR TOWN
SHIMOGA DISTRICT-577201
30. T V PANDURANGA
S/O VENKATAPPA
AGED ABOUT 55 YEARS
CL-2 LICENSEE
ASSESSMENT NO. 3909
SHIVAPPA NAYAKA CIRCLE
SAGAR, SHIMOGA DISTRICT-577201
31. SRI S P GAUTHAM
S/O T V PANDURANGA
AGED ABOUT 28 YEARS
CL-2 LICENSEE
GRAMAPANCHAYATH DEMAND NO.5
ANANDAPURA VILLAGE, SAGAR TALUK,
SHIMOGA DISTRICT-577201
23
32. SRI M T GUNDAPPA GOWDA
S/O THIMMEGOWDA
AGED ABOUT 62 YEARS
CL-2 LICENSEE
ASSESSMENT NO 3627 K NO. 3
SHREE TALKIES ROAD, SAGAR
SHIMOGA DISTRICT-577201
33. SMT KUSHALA SHETTY
W/O LATE ANANDA SHETTY
AGED ABOUT 49 YEARS
CL-9 LICENSEE
ASSESSMENT NO. 4061, KHATA NO. 401,
ASHOK ROAD, SAGARA
SHIMOGA DISTRICT-577201
34. SRI C V RAJAPPA
S/O OBAIAH
AGED ABOUT 75 YEARS
CL-2 LICENSEE, DOOR NO. 30/82
NEW B H ROAD, SAGARA
SHIMOGA DISTRICT-577201
35. SRI B G ASHOKA
S/O GIDDAPPA GOUDA
AGED ABOUT 45 YEARS
CL-9 LICENSEE, KHATA NO. 974,
ASSESSMENT NO. 4742, B H ROAD,
SAGARA, SHIMOGA DISTRICT-577201
36. SRI A B JAYANNA
S/O BULLANNA
AGED ABOUT 74 YEARS
CL-2 LICENSEE, KHATA NO. 166,
ASSESSMENT NO.156, 4TH DIVISION,
ASHOKA ROAD, SAGAR
SHIMOGA DISTRICT-577201
37. SRI A B JAYANNA
S/O BULLANNA
AGED ABOUT 74 YEARS
CL-9 LICENSEE
KHATA NO. 1383/1377/1382/1376
ASSESSMENT NO. 1226/1225
24
4TH DIVISION, B H ROAD,
SAGAR TOWN
SHIMOGA DISTRICT-577201
38. SRI NAYARANAPPA KALAL
S/O LAKSHMAN
AGED ABOUT 56 YEARS
CL-2 LICENSEE
KHATA NO. 356/1
B H ROAD, SAGAR TALUK
SHIMOGA DISTRICT-577201
39. SRI M C ASHOK KUMAR
S/O CHANDRATNA GOWDA
AGED ABOUT 45 YEARS
CL-2 LICENSEE, KHATA NO. 1427
JOGA BAJAAR LINE, SAGAR TALUK
SHIMOGA DISTRICT-577201
40. SRI ABDUL VAHAB SHAREEF
S/O ABDUL RAHEEM
AGED ABOUT 48 YEARS
CL-2 LICENSEE
2, KHATA NO. 381/346
B H ROAD, SAGAR TALUK
SHIMOGA DISTRICT-577201
41. M/S SANJANA ENTERPRISES
CL-2 LICENSEE
DOOR NO. 704/8,
ASSESSMENT NO 68/8, 68/8
VINOBANAGARA ROAD
SAGAR, SHIMOGA DISTRICT-577201
REP BY ITS MANAGING PARTNER
SRI J V MANJUNATH
42. M/S MALNAD ASSOCIATES
CL-7 LICENSEE
DOOR NO. A NO. 328/328/1251-2/329/1251-3
B H ROAD, SAGAR
SHIMOGA DISTRICT-577201
REP BY ITS MANAGING PARTNER
SRI K BHEEMRAO
25
43. SRI KAGODU ANNAPPA
S/O KANNAPPA
AGED ABOUT 56 YEARS
CL-9 LICENSEE
KHATA NO. 137,
ASSESSMENT NO 2254
SORABA ROAD, SAGAR TALUK
SHIMOGA DISTRICT-577201
44. SRI C U THOMAS
S/O C D URUMISE
AGED ABOUT 68 YEARS
CL-2 LICENSEE
KHATA NO. 95, SHOP NO. 11/2
OLD NO. G P DEMAND NO. 86/46/1
B H ROAD, SAGAR TALUK
SHIMOGA DISTRICT-577201
45. SMT RANGAMMA
W/O OBE GOWDA
AGED ABOUT 70 YEARS
CL-2 LICENSEE
DOOR NO. 513, MAIN BAJAAR
KORGAL, SAGAR TALUK
SHIMOGA DISTRICT-577201
... PETITIONERS
(BY SRI MOHAN BHAT ADV.)
AND:
1. THE STATE OF KARNATAKA
REP BY ITS PRINCIPAL
SECRETARY TO GOVERNMENT
DEPARTMENT OF FINANCE AND EXCISE
VIDHANA SOUDHA
BANGALORE-560001
2. THE COMMISSIONER OF EXCISE IN KARNATAKA
B M T C COMPLEX
2ND FLOOR, SHANTHINAGAR
BANGALORE-560027
3. THE DEPUTY COMMISSIONER
UDUPI DISTRICT, UDUPI
26
4. THE DEPUTY COMMISSIONER OF EXCISE
UDUPI DISTRICT, UDUPI
5. THE DEPUTY COMMISSIONER
BANGALORE URBAN DISTRICT
BANGALORE
6. THE DEPUTY COMMISSIOER OF EXCISE
BANGALORE URBAN DISTRICT (WEST)
BANGALORE
7. THE DEPUTY COMMISSIONER
SHIMOGA DISTRICT
SHIMOGA
8. THE DEPUTY COMMISSIONER OF EXCIES
SHIMOGA DISTRICT
SHIMOGA
... RESPONDENTS
(BY SRI T.K.VEDAMURTHY, HCGP.)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT THE PETITIONERS ARE NOT LIABLE TO PAY THE STAMP
DUTY UNDER ARTICLE 32-A OR 52-A OF THE KARNATAKA
STAMP ACT AND CONSEQUENTLY AND QUASH THE OFFICIAL
MEMORANDUM DATED 19.3.2014 VIDE ANN-C AND
COSNEQUENTLY QUASH THE ORDER DATED 15.4.2014 ISSUED
BY THE R-2 VIDE ANN-D FAR AS IT RELATES TO THE DEMAND
OF STAMP DUTY AND CONCERNING PETITIONERS.
IN W.P.Nos.22087 - 22108 & 22583 - 22758/2014:
BETWEEN:
1. VEERANNA V
S/O VEERAMARAIAH,
AGED ABOUT 38 YEARS,
CL-9 LICENSEE,
NEW GARDEN BAR & RESTAURANT
NO.05, KATHA NO. 631: 296: 290: 30-5-42,
VIJAYASHREE LAYOUT,
ARAKERE, BANGALORE 560076
27
2. VEERANNA V
CL-9 LICENSEE, AGED ABOUT 38 YEARS,
M/S. RUCHITA FAMILY BAR AND RESTAURANT,
KHATHA NO.53/5D,
ARULAKUNTE 24TH MAIN, HSL LAYOUT,
2ND SECTOR, SOMASUNDRA PALYA,
LAL BAGH, BANGALORE 04
3. VEERANNA V
CL-9 LICENSEE, AGED ABOUT 38 YEARS,
M/S MIVESH WINES
NO. 1014/697/1, ATTIBELE,
HOSUR ROAD, ANEKAL TALUK,
BANGALORE URBAN DISTRICT
4. R. DHANALAKSHMI
W/O R. RAVINDRA,
AGED 49 YEARS, CL-9
BVK BAR AND RESTAURANT
103/1B-1, VEERASANDRA,
ATTIBELE HOBLI, ANEKAL TALUK,
BANGALORE URBAN DISTRICT.
5. V.BASAVANARAJAIAH
S/O VEERAMARAIAH,
AGED 43 YEARS, CL-9
SUMUKHA BAR & RESTAURANT,
693/12/3, KODIPALYA,
KENGERI HOBLI, BANGALORE.
6. V.BASAVARAJAIAH
S/O VEERAMARAIAH,
AGED 43 YEARS,
CL-9, LICENSEE,
VEERABHADRESHWARA BAR
KHATA NO.284, NO.92/3,
BANNERGHATTA ANEKAL ROAD,
BANGALORE.
7. V. KANTHARAJU
S/O VEERAMARAIAH
AGED ABOUT 39 YEARS
CL-9 LICENSEE,
28
AMRUTH BAR & RESTAURANT
NO.67, GUBLALA GATE
KANAKAPURA ROAD
BANGALORE-62
8. V. KANTHARAJU
S/O VEERAMARAIAH
AGED ABOUT 39 YEARS,
DL-09 LICENSEE
RUDRESHWARA BAR & RESTAURANT
439/9-10, MADAPATTANA
JIGANI HOBLI, ANEKAL TALUK
BANGALORE
9. V. KANTHARAJU
S/O VEERAMARAIAH
AGED ABOUT 39 YEARS,
CL-2, VBR WINE PALACE
NO.8/3, DEVARACHIKKANAHALLI
BEGUR HOBLI, BANGALORE-560076
10. M.P. RESHMA
W/O V. KANTHARAJU
AGED ABOUT 37 YEARS, CL-9 LICENSEE
SY NO.576, 17-1A, 1P
BASAVAPURA, BANNERGHATTA ROAD,
BANGALORE DISTRICT
11. L.SHRIDHAR
S/O LOKAIAH NAIDU,
AGED ABOUT 45 YEARS, CL-9 LICENSEE,
GANESH BAR AND RESTAURANT,
NO.53, KEMPANAYAKANAHALLI,
BANNERGHATTA ROAD,
ANEKAL TALUK,
BANGALORE URBAN DISTRICT.
12. Y.K. SURESH KUMAR
S/O KRISHNAPPA,
AGED 48 YEARS,
CL-9, SY. NO.81/2,
MANJUNATHA BAR & RESTAURANT,
KHATA NO.231,
GULUKMALLE TARALE VILLAGE,
29
UTTARAHALLI HOBLI,
BANGALORE-560062.
13. PRASANNA KUMAR
S/O GOVINDAIAH,
AGED 33 YEARS,
CL-9 LICENSEE,
SAGAR BAR & RESTAURANT,
87, HMT MAIN ROAD,
MATTIKERE YESHWANTHPURA,
BANGALORE-560054.
14. VENKATARAMAIAH
S/O VARADEGOWDA,
AGED ABOUT 58 YEARS, CL-9 LICENSEE,
NO.697/40, 15TH MAIN,
KAYEES BAR & RESTAURANT,
GOKULA 1ST STAGE, 1ST MAIN,
MATTIKERE, YESHWANTHPURA,
BANGALORE-560054.
15. K.KARIYAPPA
S/O KARIYAPPA,
AGED ABOUT 66 YEARS,
CL-9, SEVEN HILLS BAR & RESTAURANT,
1646, RAMAMURTHYNAGAR,
BANASWADI ROAD,
BANGALORE.
16. H.S. BALAKRISHNA
S/O SIDDEGOWDA,
AGED ABOUT 40 YEARS,
CL-9, S.V. BAR & RESTAURANT,
33, KEMBATTAHALLI,
BANGALORE-560083.
17. K.G. NARASIMHAIAH
S/O GANGAHANUMAIAH,
AGE 59 YEARS, CL-9 LICENSEE,
SHEKAR BAR AND RESTAURANT,
NO.10, CORPORATION NO.16,
GURUGUNTEPALYA, 1ST MAIN,
BANGALORE.
30
18. B.RATHNAMMA
W/O ASHWATH,
AGED 46 YEARS,
CL-9, SHWETHA BAR,
NO.1, NARASIMHALU LAYOUT,
KANTEERAVA STUDIO MAIN ROAD,
BANGALORE.
19. SMT. CHOWDAMMA
W/O LATE B.JAYARAMANNA,
AGED 78 YEARS, CL-9
GTR BAR AND RESTAURANT,
GOTIGERE, BANGALORE ROAD,
BANGALORE-560083.
20. G.N. ANAND
S/O NARAYANAPPA,
AGED 58 YEARS, CL-2
SURANA WINES,
NO.98/3, GOTTIGERE,
BANNERGHATTA ROAD,
BANGALORE-560083.
21. A.BHASKARAN
S/O AMARASE,
AGED 48 YEARS, CL-2 LICENSEE,
S.V.WINES, NO.107/1,
DODDATOGUR VILLAGE,
BEGUR HOBLI,
BANGALORE SOUTH TALUK.
22. G.SHRINIVASALU
S/O GUNJOGAIAH,
AGED 56 YEARS, CL-9,
SRI MUKAMBIKA BAR & RESTAURANT,
GOVINDASHETTY PALYA,
MAIN ROAD, BASAVANAGAR,
ELECTRONIC CITY,
BANGALORE-560100.
... PETITIONERS
(BY SRI G.K.BHAT, ADV.)
31
AND:
1. THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
FINANCE DEPARTMENT,
VIDHANA SOUDHA,
BANGALORE - 560001
2. THE EXCISE COMMISSIONER IN KARNATAKA
2ND LOOR, TTMC BUILDING,
'A' BLOCK, BMTC DEPOT COMPLEX,
SHANTHINAGAR,
BANGALORE 560027
3. THE REGISTRAR GENERAL OF STAMPS
AND REGISTRATION,
GOVERNMENT OF KARNATAKA,
K.R. CIRCLE,
BANGALORE
4. DEPUTY COMMISSIONER
BANGALORE URBAN DISTRICT,
BANGALORE 560001
... RESPONDENTS
(BY SRI T.K.VEDAMURTHY, HCGP.)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH
THE IMPUGNEDMEMO VIDE ANN-A DATED 19.03.2014 ISSUED
BY THE R-2
THESE PETITIONS COMING ON FOR PRL.HEARING IN 'B'
GROUP THIS DAY, THE COURT MADE THE FOLLOWING:
32
ORDER
Since common questions of fact and that of law arise for decision making, with the consent of the learned counsel for the parties petitions are clubbed together, heard finally and disposed of by this order.
2. Petitioners are recipients of licences issued by the Deputy Commissioner under the Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 framed under the Karnataka Excise Act, 1965, for short 'Excise Act'. The common grievance of the petitioners is over the Official Memorandum dated 19.3.2014 and the order thereto issued by the Commissioner of Excise making a demand to recover stamp duty under the Karnataka Stamp Act, 1956, on renewal of the licences, with retrospective effect from the year 2005.
3. Heard learned counsel for the petitioners. Petitioners' counsel asserts that the Apex Court having held in Har Shankar and others -v- Deputy Excise 33 and Taxation Commissioner and others1 that there is no fundamental right to do trade or business in intoxicants, while the state under its regulatory powers has the right to prohibit absolutely every form of activity in relation to intoxicants, its manufacture, storage, export, import, sale and possession and in all manifestations, since those rights are vested in the state, hence licences are issued under the Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 for short 'Rules'. In addition, it is stated that a Division Bench of this Court in M/s Jagadale and Sons, Bangalore -v- State of Karnataka and others2 observed, that liquor business is not per se lawful except when carried on under licence or permit and therefore, no right inheres in any individual to carry on trade in noxious or dangerous drugs and the moment the licence expires, is cancelled or withdrawn, the right or privilege gets extinguished, hence such a privilege 1 AIR 1975 SC 1121 2 ILR 1990 Kar.101 34 granted cannot be elevated to the status of a right either for the purpose of Article 19(1)(g) or for the purpose of Article 301, while the activity of dealing in liquor is held to be "extra commercium". Learned counsel points to the following observation of the Division Bench:
"The free flow of dealings, i.e., trade and commerce which are sought to be protected by Art. 301, cannot be extended to dealings in goods which are inherently dangerous to health and morality of the people and hence cannot be considered as recognised articles of trade. The effect of the Rules is to activise the functioning of the State in the sphere of its own privileges."
xxxxxx "Its effect on the inter-State trade, commerce or intercourse assuming Article 301 is attracted, is only incidental, remote and not direct."
4. In the light of the observations supra, it is submitted that no right is created by the issue of a licence under the Rules so as to fall within the definition of the term 'instrument' under Section 2(J) of the 35 Karnataka Stamp Act, 1957, for short 'Stamp Act' so as to attract stamp duty either under Article 32-A or under Article 53-A relating to transfer of licence in the schedule to the Stamp Act. It is further submitted that even if a licence is construed to be an instrument chargeable to duty, then under the first clause of the proviso to Section 3 of the 'Stamp Act' any instrument executed by the State Government is exempted from payment of stamp duty. In addition, it is submitted that Section 46-A of the 'Stamp Act' relating to recovery of stamp duty not levied or short levied may be done so within a period of five years from the date on which the duty became payable, after service of notice on the person from whom duty was payable requiring him to show cause as to why proper duty or the amount required to make up the same should not be collected from him. It is lastly submitted that neither the Karnataka Excise Act, 1965 nor the Rules invest a jurisdiction in the Excise Commissioner to demand and 36 recover stamp duty/deficit stamp duty on licences for past renewals under the 'Stamp Act'.
5. It is on the aforesaid premise that learned counsel submit that the Official Memorandum dated 19.3.2014 and the Order dated 15.4.2014 of the Excise Commissioner are illegal and without authority of law.
6. Learned HCGP for the State reiterates the statements in the statement of objections inter alia questioning the maintainability of the petitions; that the Act and Rules provide for issue of licences and their renewals and that each licence is nothing but a permission to sell liquor as otherwise it would be unlawful; that Article 32-A of the 'Stamp Act' introduced in the year 1995-96 permits the levy of stamp duty on the licences for movable and immovable property and therefore, the licences in question fall under the said Article. In Paragraph 5, it is stated that rate of stamp duty for CL-2 and CL-9 licence, transfer of 37 licence under Rule 17-B of the Rules, applicable is different for different years. It is the further objection of the State that stamp duty is required to be paid by the licencee under Rule 17-B of the 'Rules' at the time of renewal of licence or at the time of transfer of licence. According to the State, the licence issued by the Department of Excise attracts Section 30 of the 'Stamp Act', since it imposes a burden of payment of stamp duty on the licencee, hence the proviso to Section 3 is inapplicable.
7. At paragraph 10, it is stated that since CL-2 and CL-9 licences as well as transfer of licences under Rule 17-B of the Rules do not require registration, the department of Stamps and Registration have no information and therefore, the said Department made a request to the Government to furnish all such details or in the alternative direct the department of Excise to collect the stamp duty payable by the licencee and make 38 over the same under a particular head of account to the Department of Stamps and Registrations. It is in this premise, it is stated that the Government of Karnataka, Department of Excise issued notices to collect stamp duty from the licencees and hence seeks to sustain the impugned demand as being well merited, fully justified and not calling for interference.
8. The preamble to the 'Excise Act' reads that it is expedient to provide for a uniform law relating to the production, manufacture, possession, import, export, transport, purchase and sale of liquor and intoxicating drugs and the levy of duties of excise thereon in the State of Karnataka. Section 63 of the Excise Act provides for recovery of Government dues, including excise revenue or amounts due to government on account of any contract, relating to excise revenue as an arrears of land revenue. 'Excise Revenue' is defined under Section 2(11) as "revenue derived or derivable 39 from any duty, fee, tax, rent, fine, or confiscation imposed or ordered under the provisions of this Act or any other law for the time being in force, relating to liquor or intoxicating drugs." Rule 8 of the Rules provides for fees to be paid for several kinds of licences issued under the Rules, while Rule 8-A provides for additional fee, to be retained by the Government to be used for providing infrastructure projects.
9. Neither the 'Excise Act' nor 'Rules' provide for demand and recovery by the Excise Commissioner, 'Stamp duty' payable on the licence, as and by way of excise revenue, hence not an 'Excise due' or 'Government due'. A distinction is to be drawn between 'Excise revenue' and 'stamp duty' under the 'Stamp Act', since undoubtedly taxable event in case of Excise duty is on manufacture of goods, while 'stamp duty' is on instruments susceptible of duty under the 'Stamp Act', hence the two are different imposts.
40
10. To a question of the court as to whether the order impugned can be sustained in the absence of application of mind to relevant provisions of the law, the jurisdiction of the Excise Commissioner and his competence to issue the notice of demand and recovery of the stamp duty, learned HCGP submits that the Comptroller and Auditor General of India having made an observation that stamp duty was not collected from the licencees led to the opinion that licencees under the Rules are required to pay stamp duty under Article 32-A and 53-A of the schedule to the 'Stamp Act' following which Inspector General of Stamps and Registration in the State of Karnataka requested the Government to issue necessary directions to the department of Excise, in the absence of material particulars of the licencees since licences were not registered, to recover and remit the same to its account.
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11. There is little dispute that the orders impugned do not indicate either investing a jurisdiction in the Excise Commissioner or his competence to issue a demand notice to recover stamp duty under the 'Stamp Act'. It is in the statement of objections, that the State asserts over the competence and jurisdiction of the Excise Commissioner, though neither the Excise Act nor the Rules empower nor invest such a jurisdiction. Neither the Excise Act nor Rules invest a jurisdiction in the Excise Commissioner to demand and recover stamp duty payable either under Article 32-A or 53-A of the schedule to the 'Stamp Act' by treating the licence as an instrument falling within the definition of the said term under Section 2(j) of the 'Stamp Act'.
12. It is to be noticed further that the impugned demand being a public order, publicly made said to be in exercise of statutory authority cannot be construed in the light of the explanations subsequently given in the 42 statement of objections. The Apex court in COMMISSIONER OF POLICE, BOMBAY vs. GORDHAN DAS BHANJI1 observed thus:
"Public orders, publicly made, in exercise of a statutory authority cannot be construed in the light of explanations subsequently given by the officer making the order of what he meant, or of what was in his mind or what he intended to do. Public orders made by public authorities are meant to have public effect and are intended to affect the actings and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself."
In that view of the matter, the construction and interpretation of the impugned demand cannot go beyond what is said in the demand notices and not what is said in the statement of objections. 1 AIR (39) 1952 SC 16 43
13. In the circumstances, it cannot but be said that the Official Memorandum and impugned demands are illegal, arbitrary and without authority of law.
14. In the result, these petitions are allowed. The Official memorandum dated 19.3.2014 and the impugned demands are quashed. This order does not preclude the Inspector of General of Stamps and Registration in the State of Karnataka from examining the issue in question.
Any sum collected as stamp duty pursuant to the aforesaid Official Memorandum from any of the licencees in the State of Karnataka, the Excise Commissioner is directed to refund the same forthwith.
Sd/-
JUDGE ln