the Karnataka Excise (Neera) Rules, 2017State Rules of Karnataka · 1965
(1) Whoever manufactures or causes to manufacture Neera or its value added products in contravention of these rules or any order issued thereunder shall be punished under sub-section (4) of Section 32 of the Act. Such offender may be prosecuted before the jurisdictional Judicial Magistrate of First Class (JMFC) Court.
(2) The imposition of fine or the cancellation of a licence shall not however relieve the licensee or his agent from the liability of being prosecuted in the event of conversion of Neera into Toddy against the provisions of the Act and rules made there under.