TaxTMI 
TaxTMI 
2013 (4) TMI 756
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....he Respondent. ORDER Petitioners being partnership firms constituted under the Partnership Act, 1932 with four brothers as partners in the first two firms and two brothers in the third firm, obtained CL-2 licences under the Kamataka Excise Act, 1965 and Rules framed thereunder, carry on business of the retail vending in liquor at the address shown in the cause title. 2. It appears that one....
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....te 2-4-2013 Annexures-A1, A2 and A3 were issued. Hence, these petitions. 3. Learned Counsel for petitioners reiterates the averment set out in the memorandum of writ petitions. Per contra, learned Government Pleader for the respondent - State seeks to sustain the notices impugned as bemg well merited, fully justified and not calling for interference. 4. Heard the learned Counsel for th....
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....emsp;Transfer in the event of death. - In the event of death of the licensee or the lessee during the currency of the licence or lease, the Deputy Commissioner may on an application by the legal heirs of the deceased with the previous sanction of the Excise Commissioner, transfer the licence or the lease as the case may be, in their favour " 9. Rule 17B reads thus; "17B. Trimsfer of l....
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....etail Vend of Beer) Rules, 1976, as the case may be, and with the prior approval of the Excise Commissioner, transfer such licence in favour of any person named by such licence, if such person is eligible for grant of a licence under the Karnataka Excise Act, 1965 or the rules made thereunder. (2) Nothing in this rule shall apply to transfer of licence under Rule 17A." 10. A bare read....