LAWS(KAR)-1991-9-27

T THIMMAPPA Vs. EXCISE COMMISSIONER IN KARNATAKA BANGALORE

Decided On September 04, 1991
T.THIMMAPPA Appellant
V/S
EXCISE COMMISSIONER IN KARNATAKA, BANGALORE Respondents

JUDGEMENT

(1.) all these three cases can be dealt with under a common order.

(2.) we will deal with the facts in writ petition No. 15911 of 1986: -the question that arises for consideration is whether there could be a transfer of licence under Rule 17 of the Karnataka excise licence (general condition) rules, 1967 (hereinafter referred to as 'the rules'), mid way, not on account of the death of the original licensee but by volition.

(3.) on 2-5-1984 a circular came to be issued by the excise commissioner concerning transfer of licences. Para 2 of the said circular reads: