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The Madras Abkari Act, 1886 (Madras Act I of 1886). Excise [1966: KAR. ACT 21 360 The existence of different sets of laws in different areas causes considerable administrative and procedural difficulties and also in conveniences in the proper implementation of Excise Act, on a uniform basis throughout the State. Therefore, with a view to have a uniform law for the entire New Mysore State, a uniform Excise bill has been prepared and it replaces the Acts referred to above. (Obtained from L.A. Bill No. 4315 dated 16-6-1962.) II Amending Act 1 of 1970.- A large number of licensees dealing in Indian made Foreign Liquor have challenged the validity of levy and collection of litre fee on Indian made foreign liquors, on the ground that the Mysore Excise Act 1965 does not specifically empower the Government to levy litre fees. It was considered necessary to make specific provision to levy excise duty in the form of litre fees with retrospective effect. At present there is an Enforcement Branch in the Excise Department, with a Deputy Commissioner and a number of Excise Officers. They have been detecting cases of illicit manufacture, sale, transport, possession, import and export of liquors. It was considered necessary to give statutory status to the Intelligence Bureau so that the work of the officers could be carried on in a more effective manner under the authority of law. In order to ensure expeditious disposal of the trial of offences under the Act, it was considered necessary to provide that offences under the Act should be tried summarily. As the Houses of Legislature were not in Session and the matter was urgent, the Mysore Excise (Second Amendment) Ordinance, 1970 was promulgated on the 7th August 1970, for the purposes indicated above and for making some other provisions found necessary for carrying on the administration of the Excise Department effectively. This Bill is intended to replace the Ordinance. (Vide Notification No. 5249 / L.A., Bangalore-1, dated 11-9-1970.) III Amending Act 1 of 1971.- The Mysore Excise Act, 1965 (Mysore Act 21 of 1966) does not empower the State Government to delegate its powers under the Act to the Excise Commissioner or to any other officer. It was considered necessary for the effective implementation of the Act to have power enabling the Government to delegate its powers under the Act to the Excise Commissioner or to any other officer. In order to effective prevent commission of certain offences, it was considered necessary to provide the minimum punishment for such offences. It was also considered necessary 1966: KAR. ACT 21] Excise 361 to prohibit the sale or supply of consumption of any intoxicant in a hotel, boarding house or refreshment room not licensed under the Act except in a place used for lodging of persons in such hotel or boarding house or refreshment room. In the light of the experience gained in the working of the Act, it was also considered necessary to make certain other amendments. For this purposes, the Mysore Excise (Amendment) Ordinance, 1969, was promulgated. The Bill seeks to replace the Ordinance. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A No. 9 dated 10-1-1970 at page 9.) IV Amending Act 61 of 1976.- Under section 67 of the Karnataka Excise Act, 1965, the State Government may exempt or reduce the excise duty leviable under section 22 of the said Act on any liquor sold for use or consumption by the members of the Armed Forces of the Union. In exercise of these powers, Government has reduced the excise duty leviable on RUM manufactured in the State and sold for use or consumption by the Armed Forces of the Union and exported outside the State to twenty five paise per proof litre. Representations have been made to Government from certain para- military Units for granting them concessional rate of export duty on supplies of Rum. Some of these para-military Units are subject to Army Act and are being deployed in the border areas in high altitudes and in times of operation, they are also engaged in operational duty along with the Army in the forward areas. Para-military Unit cannot however be regarded as Armed Forces and granted the concessional rate of excise duty on RUM unless Section 67 of the Karnataka Excise Act 1965 is amended. Considering these facts, the issue of Rum at the concessional rate of export duty to para- military Units is justified. Hence, for this purpose Section 67 of the Karnataka Excise Act had to be amended. As the Karnataka legislative Assembly was not in session and as the matter was urgent, the Karnataka Excise (Amendment) Ordinance, 1976 was promulageted. This Bill seeks to replace the said Ordinance. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A as No. 4424 dated 8-11-1976 at page 3.) V Amending Act 32 of 1982.- Consequent on the new Code of Criminal Procedure 1973 (Central Act 2 of 1974), coming into force with effect from 1st April 1974 the nomenclature and relevant sections referred to in the Karnataka Excise Act has to be substituted. Excise [1966: KAR. ACT 21 362 At present under Section 67 the State Government is empowered to exempt or reduce either prospectively or retrospectively the excise duty payable under section 22 of any liquor sold to certain categories of institutions. The Accountant General has argued that licence fee is not in the nature of excise duty or countervailing duty and therefore exemption cannot be granted with retrospective effect to the licence fee. Therefore it is proposed to take the power to exempt licence fee also in respect of certain categories of institutions by amending clause (a) of section 67 of the said Act. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A as No. 167 dated 10-3-1981 at page 4) VI Amending Act 28 of 1987.- It is considered necessary to amend the Karnataka Excise Act, 1965 to provide that no licence to manufacture or to bottle, or to manufacture and bottle arrack for sale shall be granted to persons who are not the holders of distillery licence, under section 16. As the Karnataka Legislative Council was not in session and the matter was urgent the Karnataka Excise (Amendment) Ordinance, 1987 (Karnataka Ordinance 2 of 1987) was promulgated. This Bill seeks to replace the said Ordinance. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A as No. 574 dated 2-9-1987 at page 3.) VII Amending Act 36 of 1987.- It is considered necessary to amend the Karnataka Excise Act 1965 (Karnataka Act No. 21 of 1966) to provide for stringent measure to prevent illegal import, export, transport, manufacture and possession of intoxicants. Provision is also proposed for closure of liquor shops in the event of out- break of infectious diseases. As the existing punishment provided under sections 32 and 34 is inadequate, a provision is made to enhance the same. Similarly, the fee for compounding of offences under section 45 is also enhanced. Section 55 is amended to provide for the investigation of offences arising under section 38 and 38A by the Excise Officers. Provision is further made for confiscation by the Excise Officers of the vehicle involved in a commission of offences under the Act. Provision is also made for appeal and revision against the order of confiscation. 1966: KAR. ACT 21] Excise 363 The jurisdiction of Criminal Courts is taken away from adjudicating the matters pertaining to confiscation of properties. The remaining amendments are consequential in nature. As the Karnataka Legislative Council was not in session and the matter was urgent, the Karnataka Excise (Second Amendment) Ordinance, 1987 (Karnataka Ordinance No. 4 of 1987 ) was promulgated. This Bill seeks to replace the said Ordinance. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A as No. 576 dated 2-9-1987 at page 8.) VIII Amending Act 1 of 1994.- It was considered necessary to amend the Karnataka Excise Act, 1965 to terminate the existing licences for manufacturing and bottling of arrack given to the private distillery by the end of 30th June, 1993 and to entrust the manufacturing and bottling of arrack to the Government agencies like Mysore Sugar Company and Mysore Sales International Limited with effect from the 1st July 1993. As the matter was urgent and both the Houses of the State Legislature were not in session, the Karnataka Excise (Amendment) Ordinance 1993 (Karnataka Ordinance 6 of 1993) was promulagted. This Bill seeks to replace the said Ordinance. Hence the Bill. (Obtained from L.A. Bill No. 29 of 1993. ) IX Amending Act 2 of 1994.- The High Court of Karnataka in Writ Petition No. 1956 of 1971 had declared sub-rule (1) of rule 8 of the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 as invalid in so far as it relates to levy of licence fee retail vending of Indian and Foreign Liquors. It also directed the State Government to refund the petitioner the amount collected from him with in three years next before 2-8-1971 by way of licence fee for retail vending of Indian and Foreign Liquors. The Supreme Court in civil appeal no. 1801 of 1974, while confirming the judgement of the High Court has held that rule 8(1) has gone beyond the enabling provision in the section, by requiring licence fee to be paid. It has also obesrved that it may be posible for the Legislature to make a statutory provision for a licence fee of the type contemplated under the rules but without authority of the statute a rule of the type impugned should not have been made. Accordingly, it was considered necessary to amend the Karnataka Excise Act ,1965, retrospectively to take specific power for making rules to levy fee and also to validate the collection of fee made under the impugned rule. Hence the Bill. Excise [1966: KAR. ACT 21 364 (Obtained from L.A. Bill 30 of 1993.) X Amending Act 2 of 1995.- It is 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. Hence the Bill. (Obtained from L.A. Bill No. 42 of 1993.) XI Amendeing Act 7 of 1997.- It is considered necessary to amend the Karnataka Tax on Luxuries (Hotel, Lodging Housed and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Tax on Entry of Goods Act 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Professions, Traders, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Excise Act, 1966 (Karnataka Act 21 of 1966), the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958), the Karnataka Agricultural Income tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill No. 12 of 1997.) XII Amending Act 21 of 1998.- Certain Posts of Deputy Commissioner of Excise have been recently upgraded as Joint Commissioner of Excise. The Joint Copmmissioner of Excise is required to exercise statutory powers under the Karnataka Excise Act , 1965. But, the defintion "Excise Officer "does not include Joint Commissioner of Excise. The term "Joint Commissioner of Excise" is also not defined in the Act. Therefore, it is considered necessary to amend the Karnataka Excise Act, 1965,- (i) to define the term "Joint Commissioner of Excise"; (ii) to bring the Joint Commissioner of Excise within the defintion of Excise Officer; and (iii) to enable the Joint Commissioner of Excise to exrecise certain statutory powers. Hence the Bill. 1966: KAR. ACT 21] Excise 365 (Obtained from L.A. Bill No. 5 of 1998) XIII Amending Act 12 of 1999.- To provide a deterrent in order to minimise the Excise offences it is proposed to prescribed a minimum penalty of fine of Rs. 5,000 and a maximum of Rs. 25,000 for each offence under section 45 of the Karnataka Excise Act, 1965. Presently the maximum penalty leviable under this section is fine of Rs 5,000 only. Accordingly policy announcement has been made in the Budget Speech 1998-99. In order to give effect to the said policy announcement section 45 of the Karnataka Excise Act, 1965 requires amendment. Hence the Bill. (Obtained from L.C. Bill No. 8 of