The following enactments, namely :-
(a) The Mysore Excise Act, 1901 (Mysore Act V of 1901);
(b) The Abkari Act, 1316 F.(Hyderabad Act I of 1316 F.) and the Intoxicating Drugs Act, 1333 F. (Hyderabad Act IV of 1333 F.);
(c) The Madras Abkari Act, 1886 (Madras Act I of 1886), shall stand repealed:
Provided that section 6 of the 1[Karnataka]1 General Clauses Act, 1899 (1[Karnataka]1 Act 3 of 1899) shall be applicable in respect of such repeal, and section 8 and section 24 of the said Act shall be applicable as if the said enactments were enactments within the meaning of the said Act and had been repealed and re-enacted by this Act.
1. Adapted by Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973 * * * * 1966: KAR. ACT 21] Excise 413 NOTIFICATIONS I Bangalaore dated 28-8-1967 [No. HD 154 EDC 67-I] S.O. 1665.- In exercise of the powers conferred by sub-section (3) of section 1 of the Mysore Excise Act, 1965 (Mysore Act No. 21 of 1966), the Government of Mysore hereby appoints the 30th day of September 1967 as the date on which the said Act shall come into force.
By Order and in the name of the Governor of Mysore, N.LAKSNMAN RAU, Secretary to Government, Home Department.
(Published in the Kanataka Gazette Part IV -2C (ii) dated 31-8-1967 ) II Bangalore dated 11-1-2001 [ (No. FD 20 PES 2000 (P))] In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 (Karnataka Act 21 of 2000), the Government of Karnataka hereby appoints the 11th day of January, 2001 as the day from which sub-section (1) of section 3 of the said Act shall come into force.
By Order and in the name of the Governor of Karnataka, C.S. JAGADEESHAIAH Under Secretary to Government (Excise), Finance Department (Published in the Karnataka Gazette (Extraordinary) Part IV-A as No. 32, dated 12-1-2001. ) Excise [1966: KAR. ACT 21 414 III Bangalore dated 13-2-2001 [ (No. FD 20 PES 2000 (P))] In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 (Karnataka Act 21 of 2000), the Government of Karnataka hereby appoints the sixteenth day of February, 2001 as the day from which section 2 and subsection (2) of section 3 of the said Act shall come into force.
By Order and in the name of the Governor of Karnataka, C.S. JAGADEESHAIAH Under Secretary to Government, Finance Department (Excise) (Published in the Kanataka Gazette (Extraordinary) Part IV-A as No. 329, dated 12-2-2001. ) 1966: KAR. ACT 21] Excise 415 KARNATAKA ACT NO 26 OF 2013 (First Published in the Karnataka Gazette Extra-ordinary on the seventh day of March, 2013) THE KARNATAKA EXCISE (AMENDMENT) ACT, 2013 (Received the assent of the Governor on the fifth day of March, 2013) An Act further to amend the Karnataka Excise Act, 1965.
Whereas it is expedient further to amend the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty fourth year of the Republic of India, as follows.-
1. Short title and commencement.- (1) This Act may be called the Karnataka Excise(Amendment) Act, 2013.
(2) It shall come into force at once.
Section 24 is incorporated in the Principal Act
2. Amendment of section 24.- In the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) (hereinafter referred to as the Principal Act) for section 24, the following shall be deemed to have been substituted with effect from the thirtieth day of June 2003, namely:-
3. Power to remove difficulty.- If any difficulty arises in giving effect to the Provisions of the Principal Act, the State Government may, by notification in the Official Gazette, make such provisions as may appear it to be necessary or expedient for removing the said difficulty.
Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Excise (Amendment) Act, 2013.
4. Validation.- Notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority to the contrary, anything done or any action taken or purporting to have been done or taken or proceedings held including any notification or orders issued for the levy, assessment and collection of any license fee, privilege fee, additional fee or amount in relation to such license or lease such levy, assessment and collection from any person for the purpose of Grant of license or renewal of any license or lease in pursuance of section 24 in any notification or order issued by the Government, with effect from the thirtieth day of June, 2003 shall be deemed to be valid and effective as if such levy, or collection or action or thing had been made, taken or done under the principal Act, as amended by this Act and accordingly,-
(a) all acts, proceedings or things taken or done by any authority in connection with levy, or collection of such license fee, or privilege fee shall, for all purposes be deemed to be, and to have always been taken or done in accordance with law;
(b) no suit or other proceedings shall be maintained or continued in any court or Tribunal or before any authority for the refund of any such license fee or privilege fee and Excise [1966: KAR. ACT 21 416
(c) no court shall enforce any decree or order directing the refund of any license fee or privilege fee.
By Order and in the name of the Governor of Karnataka G.K. BOREGOWDA Secretary to Government, Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO. 11 OF 2014 (First published in the Karnataka Gazette Extra-ordinary on the Twenty-second day of February, 2014) THE KARNATAKA EXCISE (AMENDMENT) ACT, 2014 (Received the assent of the Governor on the Twentieth day of February, 2014) An Act further to amend the Karnataka Excise Act, 1965.
Whereas it is expedient further to amend the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty Fourth year of the Republic of India, as follows.-
1. Short title and commencement.- (1) This Act may be called the Karnataka Excise (Amendment) Act, 2014.
(2) It shall come into force at once.
Section 23A is in Corporated in the Principal Act
2. Insertion of section 23A.- In the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966), after section 23, the following shall be inserted, namely:- "23A. Remittance of Excise Revenue through electronic means.- All payments of Excise revenue shall be remitted or done through electronic means (Internet), in such manner as may be prescribed. The excise commissioner shall cause to develop appropriate electronic means for remittance of all excise revenue in the manner prescribed effectively."
By Order and in the name of the Governor of Karnataka, S.B. GUNJIGAVI Secretary to Government Department of Parliamentary Affairs and Legislation.
1966: KAR. ACT 21] Excise 417 KARNATAKA ACT NO. 01 OF 2017 (First Published in the Karnataka Gazette Extra-ordinary on the fourth day of January, 2017) THE KARNATAKA EXCISE (AMENDMENT) ACT, 2016 (Received the assent of the Governor on the Thirty first day of December, 2016) An Act further to amend the Karnataka Excise Act, 1965.
Whereas it is expedient further to amend the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the sixty-seventh year of the Republic of India, as follows.-
1. Short title and commencement.- (1) This Act may be called the Karnataka Excise (Amendment) Act, 2016.
(2) It shall come into force at once.
Sections 2,13-A and 32 are incorporated in the Principal Act.
2. Amendment of section 2.- In the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) (hereinafter referred to as the principal Act), in section 2,-
(i) for clause (27), the following shall be substituted, namely:- "(27) "Toddy" means fermented juice drawn from an excise tree but does not include Neera."
(ii) after clause (27), the following shall be inserted, namely:- "(27-A) "Neera" means the juice drawn from a coconut tree and collected in receptacles in any manner and not subjected to fermentation, which is transparent, syrupy, sweet in smell and taste, without the slightest foam on its surface and preserved without any acid."
3. Insertion of new section 13-A.- After section 13 of the principal Act, the following shall be inserted, namely:- “13A. Manufacture etc., of Neera and Neera Products prohibited except under a licence.- No person shall tap Neera from coconut tree or further process it, except with a licence granted by the competent authority or payment of such fee and subject to such terms and conditions as may be prescribed.
4. Amendment of section 32.- In section 32 of the principal Act, after sub-section (3), the following shall be inserted, namely:- “(4) Whoever violates the provisions of section 13A or the rules made thereunder shall on conviction be punished with a fine of rupees five Excise [1966: KAR. ACT 21 418 thousand for each time, upto first five offences. In case of subsequent offence, he shall be punished with an imprisonment for a term of six months or with fine which may extend to ten thousand rupees or with both.” By Order and in the name of the Governor of Karnataka, K.DWARAKANATH BABU Secretary to Government, Department of Parliamentary Affairs XVI XVII THE KARNATAKA EXCISE (AMENDMENT) ACT, 2013