2016 (6) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct from the First day of March, 2014, the tax payable under the said Act on the sale of liquor including beer, fenny, liqueur and wine by a dealer who is not a person holding licence in Form.-] (i) CL-9 for vending in the Bruhat Bangalore Mahanagara Palike area, City Municipal Corporation areas, City Municipal Council areas and Town Municipal Council or Town Panchayat areas issued under Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968; of (ii) CL-4 or CL-6A of CL-7 issued under Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968. Note: For amendment please see Notification No.FD 41 CSL 2014, Bangalore, dated 21st April, 2014 [Sl.No.198] 2. The petitioner has made following prayers in the writ petitio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y been turned down by this Court and since a large number of appeals are pending before the Division Bench against the said order, the petitioner would do well to join those appellants and pursue his case. Accordingly, the petitioner is directed to file a second set of papers within a week. The matter shall be placed before the appropriate Division Bench which is seized of the appeals in W.A.4893/2015 and connected matters, after obtaining necessary orders fro the Honourable Chief Justice." He therefore submitted that the same order may be passed by this Court in the present writ petition also. 4. Mr. T.K. Vedamurthy, learned Additional Government Advocate appearing for the Revenue, however, submitted that the present writ petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...."47. At this juncture, it would be appropriate to note that licence fee fixed for a dealer holding licence in Form No.9 and operating in urban areas is Rs. 6.00 lakhs, whereas licence fee prescribed for a similar licence holder who is running Bar and Restaurant business in rural area is Rs. 2.00 lakhs though both the class of licence holders run the same business. This exemption is extended to Bar and Restaurants operating in rural areas considering the fact of no value addition between the price at which liquor is purchased and sold to customers in rural areas. However, a Hotel, Boarding House and Lodge holding licence in Form CL-7 though located in rural area, liquor is served only to the residents of the Hotel and their guests who obviou....