Vidhi Codex

The Karnataka Excise Act, 1965

The Karnataka Excise Act, 1965

Tax196582 sections3 chapters

The Karnataka Excise Act, 1965 regulates the manufacture, possession, sale, transport, import, and export of liquor and other intoxicating substances throughout the state of Karnataka. It applies to commercial distilleries, breweries, retailers, vendors, transporters, and members of the public dealing with alcohol or intoxicating drugs. The law matters because it enables the state government to generate public revenue through excise duties and licensing fees while maintaining public order, safety, and health. By enforcing strict licensing requirements, prohibiting illegal trade, penalizing adulteration, and establishing administrative authorities, the legislation ensures safe commercial operations and curbs illegal liquor production.

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Chapter VIII DETECTION, INVESTIGATION AND TRIAL OF OFFENCES →

  1. 51Power to enter and inspect places of manufacture and sale.
  2. 51AThrid Party Inspection or special Audit
  3. 52Power to arrest without warrant, to seize articles liable for confiscation and to make searches.
  4. 53Power of magistrate to issue a warrant
  5. 54Power to search without warrant.
  6. 55Power of Excise Officers in matters of investigation.
  7. 56Report by Investigating Officer
  8. 57Report by Excise Officer
  9. 58Arrest, search, etc., how to be made.
  10. 59Security for appearance in case of arrest without warrant.
  11. 59ACertificate of Inspectors of Excise to be evidence
  12. 60Procedure for prosecution.
  13. 60AProcedure to be followed by Magistrate.

Chapter IX APPEAL AND REVISION →

  1. 61Appeals.
  2. 62Revision.

Chapter X MISCELLANEOUS →

  1. 63Recovery of Government dues.
  2. 63ARecovery of certain tax arrears as arrears of excise revenues.
  3. 64Government lien on property of defaulters.
  4. 65Recovery of dues by lessee under section 17.
  5. 66Refund in case of exported liquor.
  6. 67Power of State Government to exempt, etc.
  7. 68Protection of action taken under this Act.
  8. 68ASuit or prosecution in respect of acts done under colour of duty not to be entertained without sanction of the State Government
  9. 68BBar of jurisdiction of Civil Courts
  10. 68CInjection not to be granted in respect of recovery of exercise dues
  11. 68DExcise revenue to be paid irrespective of pendency of any Writ Petition, Suit, etc
  12. 69Limitation of suits.
  13. 70Offences by companies, etc.
  14. 71Power to make rules
  15. 72Repeal and saving.
  16. CS. JAGADEESHAIAH Under Secretary to Government (Excise), Finance Department

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