ANANTHAKRISHNA Vs. STATE OF KARNATAKA
HIGH COURT OF KARNATAKA
STATE OF KARNATAKA
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(1.) Both these Writ Petitions can be dealt with under common Judgment since identical issues are involved except that petitioners are two different persons.
(2.) The petitioners are Excise contractors. They took on lease the right of retail Vending of arrack in the Taluks of Maddur and Mandya of Mandya District. That was for the Excise year 1987-88. In these Writ Petitions they are seeking a direction to the respondents not to collect illegally Re. 1/- additional duty without authority of law and if any collection has been made contrary to this, they shall refund such excess collection so far as Excise year commencing from 1-7-1987.
(3.) The history relating to this may be briefly set out. The right to Vend arrack and intoxicant came to be regulated by the provisions of the Karnataka Excise Act, 1965 (hereinafter referred to as the Act) and various Rules made thereunder. The State Government leases out the privilege of vending liquor for valuable considerations. They are collected by way of rental or kist. After the lease is confirmed, the Contractors, like the petitioners, are governed by the Act and Rules.;
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