Sanction Authority - The Commissioner is generally vested with the authority to grant sanctions related to land acquisition, licensing, and other administrative approvals under relevant statutes such as the Karnataka Urban Development Authorities Act, 1987, and foreign liquor rules MOHINI S. HEGDE VS STATE OF KARNATAKA - Karnataka, CIT VS Grand Enterprises - Kerala.
Specific Case of Excise License - Under Rule 19 of the Foreign Liquor Rules, 1953, the Excise Commissioner is the sole authority authorized to sanction the sale, transfer, or sub-rental of liquor licenses. The courts have consistently held that no license transfer or reconstitution can occur without prior sanction from the Excise Commissioner M/S.VYSAKH INTERNATIONAL HOTEL PVT. LTD. Vs COMMISSIONER OF EXCISE AND OTHERS - Kerala, CIT VS Grand Enterprises - Kerala, P.V. ISSAC vs STATE OF KERALA - Kerala, P.V. Issac, S/o. Ittoop Varghese vs State Of Kerala, Represented By Principal Secretary To Government, Taxes And Excise Department, Government Secretariat - Kerala.
Judicial Clarifications - Courts have emphasized the statutory requirement that the Excise Commissioner’s prior approval is mandatory for license transfers, reconstitution, or related actions, and that any order or notification contrary to this is ultra vires or invalid M/S.VYSAKH INTERNATIONAL HOTEL PVT. LTD. Vs COMMISSIONER OF EXCISE AND OTHERS - Kerala, CIT VS Grand Enterprises - Kerala, P.V. ISSAC vs STATE OF KERALA - Kerala, P.V. Issac, S/o. Ittoop Varghese vs State Of Kerala, Represented By Principal Secretary To Government, Taxes And Excise Department, Government Secretariat - Kerala.
Other Sanctioning Authorities - In contexts such as prosecution under labour laws or municipal approvals, the designated authority for granting sanctions varies, with some cases indicating the Labour Commissioner or the Municipal Corporation as competent, but often with specific statutory or notification-based restrictions State of Karnataka VS R. Nanda Gopal - Crimes, STATE OF U. P. VS L. RAMA GOPAL GUPTA - Allahabad, RADHEY SHAM VS LIEUTENANT GOVERNOR - Delhi.
Conclusion - The overarching principle is that for licensing under foreign liquor rules, and similar statutory approvals, the designated authority (primarily the Excise Commissioner) must give prior sanction. Any action taken without such sanction is deemed invalid, and courts have consistently upheld this requirement to ensure statutory compliance MOHINI S. HEGDE VS STATE OF KARNATAKA - Karnataka, M/S.VYSAKH INTERNATIONAL HOTEL PVT. LTD. Vs COMMISSIONER OF EXCISE AND OTHERS - Kerala, CIT VS Grand Enterprises - Kerala, P.V. ISSAC vs STATE OF KERALA - Kerala.
References: - MOHINI S. HEGDE VS STATE OF KARNATAKA - Karnataka - M/S.VYSAKH INTERNATIONAL HOTEL PVT. LTD. Vs COMMISSIONER OF EXCISE AND OTHERS - Kerala - State of Karnataka VS R. Nanda Gopal - Crimes - STATE OF U. P. VS L. RAMA GOPAL GUPTA - Allahabad - RADHEY SHAM VS LIEUTENANT GOVERNOR - Delhi - CIT VS Grand Enterprises - Kerala - P.V. ISSAC vs STATE OF KERALA - Kerala
Commissioner cannot suffice for such consideration. ... Notification - Land Acquisition - Karnataka Urban Development Authorities Act, 1987, Section 19(1) - Section 18, Section 17, Section ... Issues: Validity of notification under Section 19(1) of the Act, consideration of objections by the Authority, and contradiction ... The power to sanction any estimate, call for tenders, enter into contracts and agreements of the pretscribed value is vested in the Commissioner ....
Ratio Decidendi: Only the Excise Commissioner can sanction the reconstitution of the Board under Rule 19 of the Foreign Liquor ... Finding of the Court: The court analyzed the jurisdiction of the Excise Commissioner in sanctioning board changes under ... Final Decision: The court directed the Excise Commissioner to decide on the FL.3 license renewal after hearing all parties ... Rules 19(i) and (ii) reads as follows:- “19(i) under no circumstances shall any licenc....
of Labour as required by Rule 21A and Notification -Was any prior sanction to prosecute necessary under section 197 Cr. ... Accused manager of Government Canteen-Accused committing offence under Act Approval for his prosecution obtained from Assistant Commissioner ... (ii) Karnataka Shops and Establishments Act, 1961, Section 2(h) and Shops and Establishment Rules, R. 21A and Notification ... But, that alone, would not make it a sanction as it is only the approval that is required according to Rule 21A ....
COMMISSIONER AS THE AUTHORITY COMPETENT TO GRANT SUCH SANCTION. ... grant sanction and that the Labour Commissioner, U.P., was not so authorized. ... The State Government could then specify the Labour Commissioner as the authority competent to grant such sanction. ... Commissioner as the authority competent to grant such sanction. ... Ram Babu Lal, 1969 All LJ 722 held that the Central Government alone could authorise the Labour Commissione....
of the Municipal Corporation to sanction the reconstruction of a demolished building on the ground that it was ultra vires and illegal ... challenged the Lieutenant Governor of Delhi's order under Section 487 of the Delhi Municipal Corporation Act, 1957, which directed the Commissioner ... Ministry of Home Affairs notification No. 3/6,66-Delhi dated 19-10-1966, hereby direct the Commissioner Delhi Municipal Corporation to forthwith sanction the reconstruction by or on behalf of Delhi W....
Transfer of Licence - Partnership Firm - Kerala Abkari Act, S.15, R.19, S.24, S.56 - Income Tax Act - Registration - Violation ... R.19 of the Foreign Liquor Rules states as follows: ... "19. Under no circumstance shall any licence obtained under this Notification, be sold, transferred or sub rented without the previous sanction of the Excise Commissioner." ... Commissioner of Income Tax, U.P. ... Learned counsel for the assessee referred to the decision in ....
of Commissioner and in such case Commissioner has to ascertain whether benefit from land in question is not expected - Held, We ... expected from that land - Table below Rule lays down that in case benefit from land in question is more than Collector has to seek sanction ... Table below Rule 6 of the Rules of 1971 lays down that in case the benefit from the land in question is more than Rs. 5 lakhs, then the Collector has to seek sanction of the Commissioner and in such case, the Commissioner#....
(Paras 1-4) ... ... (B) Statutory Compliance - The court emphasized that the Excise Commissioner ... Going by the provisions of the Rule 19 of the Foreign Liquor Rules, 1953 which stipulates that under no circumstances shall any licence obtained under the notification be sold, transferred or sub rented without the previous sanction of the Excise Commissioner, and also provides that the reconstitution ... No. 1 of 202,5, which was issued based on a complaint preferred by him wherein recommendations wer....
(Paras 1-4) ... ... (B) Statutory Compliance - The court emphasized that the Excise Commissioner ... Going by the provisions of the Rule 19 of the Foreign Liquor Rules, 1953 which stipulates that under no circumstances shall any licence obtained under the notification be sold, transferred or sub rented without the previous sanction of the Excise Commissioner, and also provides that the reconstitution ... No. 1 of 202,5, which was issued based on a complaint preferred by him wherein recommendations wer....
Licensing - Transfer of Licence - Rule 19 of the Foreign Liquor Rules - The interpretation of 'incumbent' in relation to hotel ... (i) under no circumstances shall any licence obtained under this notification be sold, transferred or sub rented without the previous sanction of the Excise Commissioner. ... Ext.P7 is an order issued by the Excise Commissioner rejecting an application of the petitioner for transfer of a licence in the name of the petitioner to the 3rd respondent. ... Since the hotel did no....
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