{"id":252688,"date":"2008-04-03T00:00:00","date_gmt":"2008-04-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008"},"modified":"2014-10-18T21:40:21","modified_gmt":"2014-10-18T16:10:21","slug":"a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008","title":{"rendered":"A Vittala Raya Hegde S\/O Late … vs Deputy Commissioner Of Excise on 3 April, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
A Vittala Raya Hegde S\/O Late … vs Deputy Commissioner Of Excise on 3 April, 2008<\/div>\n
Author: N.K.Patil<\/div>\n
_m_1 mg 3 LGI-I comm' or 1\ufb021~_rA'rA,154 AI \u00a7_A_1~_IgALQ\ufb02 W.E,1_';Ig. 4131\/2008\n1\n\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\nDATED THIS THE 3*\" DAY OF APRIL. 2008\nBEFORE\nTHE HON'BI..E MR. JUSTICE N.K.PA'I'II.\n\n\ufb02_l\u00a71'l' EETLTION 110.4137 OF R  IECISEI\n\nBETWEEN:\nA VITTALA RAYA I-IEGDE\n\nSID LATE LAKSHIVIANA I-1'E\"DE\nCL-II LICENSEE\n\nLAKSHM! WINES\n\nWARANG VILLAGE, KARKALA\nKARKALA{D.K. DIST}\n\n PETITIONER\n(By Sri : NAIK 8: NAIK LAW FIRM )\nAND :\n1 DEPUTY COMMISSIONER OF EXCISE\n\nUDLIP! DISTRICT\nUDUPI\n\n2 SUB-INSPECTOR OF POLICE\nHEBRI CIRCLE, POLICE STATION\nKARKALA\nUDUPI DISTRICT\n\n RESPONDENTS<\/pre>\n
(By SMT :ASHA M KUMBARAGERIMATH. HCGP)<\/p>\n
Oil’?\n<\/p>\n
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
\nTHE CONSTITUTION OF INDIA PRAYING TO QUASI-I THE ENDOREEMENT
\nDT. 26.2.2008 OF THE FIRST RESPONDENT VIDE ANNEX.C.; FURTHER
\nDIRECT THE FIRST RESPONDENT, TO EXERCISE THE “POWERS VESTED
\nIN I-IIIVI UNDER SECTION 45 OF THE KARNATAKA EXCISE ACT AND
\nCONSIDER THE APPLICATION MADE BY THE PETITIONER AS PER<\/p>\n
AI*IN.mEV 3. OT. ‘I9.2.2’J’u’6, IN ACCORDANCE WITH LAW.<\/p>\n
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.P.No.4l3’?lf2008<\/p>\n
IN THE I-HG COURT OF AT 0 AT BANGALO .P.No. 4 37 008<\/p>\n
.9<\/p>\n
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’
\nGRQLJP, THIS DAY; THE COURT MADE THE FOLLOWING:<\/p>\n
GRBER<\/p>\n
..’.io.n.er beino aggrieved by the impugned
\nendorsement dated ‘:63’ February E68 ‘searing<\/p>\n
No.E)(EICRIWDTCR–154I2007–03 issued by \ufb01rst<\/p>\n
respondent vide Annexure 0, has presented the instant<\/p>\n
powers vested in him under Section 45 of the Karnataka<\/p>\n
Excise Act and, consider the application made by<\/p>\n
accordance with law.\n<\/p>\n
2. The only grievance of petitioner in the instant<\/p>\n
writ petition is tht, petitioner is a holder of CL-ll license,<\/p>\n
for saie ‘f ino’i’n rnade foreign iioucr \ufb01res”: its ret*ii<\/p>\n
outlet under the license issued and the same was<\/p>\n
renewed from time to time under the provisions of the<\/p>\n
\/
\nf_’:7___.\n<\/p>\n
V<\/p>\n
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.P.No.4l37l2008<\/p>\n
‘ <\/p>\n
IN THE \ufb02lGH COURT OF KABI_\\lATAK.A AT BANGALOEE W.E.No. 4137\/200\u00a7
\n1<\/span><\/p>\n
Karnataka Excise (Sale of Indian nd Foreign Liquors),<\/p>\n
Rules, 1968. Petitioner is doing its business strictly as<\/p>\n
.. J.I__ .I. ____ _._.-I 4..-n–HI};-..-. -1 “gnu.-nun; -nn;h-n.
\nF Ina IBHHS ant) UDIICIIUUIIS 0| IIUUIIEU 9′ HI”-<\/p>\n
‘U!<\/p>\n
competent authority. When things stood thus, seine of
\nthe authorized employeeslworkers, manning the licensed
\nprerniseslshop \\.n.r-.re selling ‘loose lio,oo.r’ thus violating
\nthe licensed conditions amounting to an offence under
\nSection 36 of the Kamataka Excise Act. Therefore, the
\njurisdictional Officer of the Krkala Police Station has
\nregistered a case .or commission of the o..ence
\npunishable under Section 38 (E) of the Karnataka Excise
\nAct. Be that as it may.\n<\/p>\n
3. Petitioner has filed the application under
\ng the fi”t
\nrespondent to consider the application submitted by
\npetitioner dated 19″‘ February 2008 in ccordance with<\/p>\n
law. instead of considering the said eoplioetion,<\/p>\n
exercising his powers conferred under Section 45 of the<\/p>\n
J<\/p>\n
\/<\/p>\n
IN THE men coupe” OF KARNATAKA AT BANGALORE W.P.No.4 :37\/zoos<\/p>\n
IN THE HIGH COURT OF T A B G R PNO. 1 008<\/span>
\n4<\/span><\/p>\n
Karnataka Excise Act, the \ufb01rst respondent has
\nproceeded to issue the impugned endorsement on the
\ngrsund tht, there its papers or reserve eveiisbie en his
\n\ufb01le, pertaining to the request made by petitioner and that,
\nall the papers appears to have been before the JMFC<\/p>\n
court. Being aggrieved by the impugned endorsement<\/p>\n
necessitated to present the instant writ petition.<\/p>\n
4. I have heard learned counsel appearing for<\/p>\n
titiener and learned Ge ernment Pleeder appearing
\nfor respondents.\n<\/p>\n
5. After careful perusal of the impugned
\nendorsement dated 26″‘ February 2008, issued by first
\nrespcndent, it is seen that, the rssssns assigned b” tirst
\nrespondent for issuing the impugned endorsement
\ncannot be sustained and the same is liable to be set
\naside at the threshold itself for the simple reson that,<\/p>\n
_lJ ..J.l_ .- L’!<\/p>\n
the \u00a7Bl authority. I\ufb01<\/p>\n
at
\nSF
\nml<\/p>\n
IN ‘THE HIGH COURT or KARNATAKA AT BANGALORE W.P.No.413’7I1008<\/p>\n
exercised his power as envisaged under Section 45 of
\nthe Karnateka Excise Act and in accordance with law.<\/p>\n
instead of called for records from the concerned<\/p>\n
proceeded to issue the impugned endorsement to the<\/p>\n
effect that, he does not have the ooncemed case papers
\nre!e.ing -.e pe.itioreer’s  The same is n,t the ground
\nfor not considering the appiiction fiied by petitioner. he
\nreasons assigned by the competent v’ authority are<\/p>\n
contrary to the relevant provisions of the statute.<\/p>\n
CD<\/p>\n
3′!
\nT
\n1<\/span><\/p>\n
circumstances of the case, the writ petition filed by
\npetitioner is disposed of with the following directions:
\ni] The writ petition iiied by petitioner is
\nallowed in part;\n<\/p>\n
II] The impugned endorsement issued –<\/p>\n
IN THE HIGH count 01? KARNATAKA AT BANGJLLORE W.PNo.4l37I2DO8<\/p>\n
IN B CO TOF AT AN . .4137\/2<\/p>\n
bearing No. EXE I CRM I DTCR – 154 I 2007-<\/p>\n
08 vide Annexure (2 is her..b-,- se eside;<\/p>\n
iii] lvlatter stands remitted back to the
\n\ufb01rst respondent herein to reconsider the
\nsame afresh and pass appropriate order in
\nthe relevant provisions of the Excise-Act and<\/p>\n
Rules, after calling for the entire records from<\/p>\n
second respondent end decide the ..eme,<\/p>\n
._\u00a3I._._<\/p>\n
II ‘\ufb01ording an opportunity to petitioner, s
\nexpeditiously as possible, at any rate, within<\/p>\n
a period of two weeks from the date of<\/p>\n
* his rder.\n<\/p>\n
I-an Ixl I ‘ll<\/p>\n
reeeupt ef e eepy<\/p>\n
BMV* 351\/”\n<\/p>\n
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.P.No.4l3’7l20D8<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court A Vittala Raya Hegde S\/O Late … vs Deputy Commissioner Of Excise on 3 April, 2008 Author: N.K.Patil _m_1 mg 3 LGI-I comm’ or 1\ufb021~_rA’rA,154 AI \u00a7_A_1~_IgALQ\ufb02 W.E,1_’;Ig. 4131\/2008 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 3*” DAY OF APRIL. 2008 BEFORE THE HON’BI..E MR. JUSTICE N.K.PA’I’II. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-252688","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nA Vittala Raya Hegde S\/O Late ... vs Deputy Commissioner Of Excise on 3 April, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Vittala Raya Hegde S\/O Late ... vs Deputy Commissioner Of Excise on 3 April, 2008 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2008-04-02T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2014-10-18T16:10:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"A Vittala Raya Hegde S\\\/O Late … vs Deputy Commissioner Of Excise on 3 April, 2008\",\"datePublished\":\"2008-04-02T18:30:00+00:00\",\"dateModified\":\"2014-10-18T16:10:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008\"},\"wordCount\":841,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008\",\"name\":\"A Vittala Raya Hegde S\\\/O Late ... vs Deputy Commissioner Of Excise on 3 April, 2008 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2008-04-02T18:30:00+00:00\",\"dateModified\":\"2014-10-18T16:10:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A Vittala Raya Hegde S\\\/O Late … vs Deputy Commissioner Of Excise on 3 April, 2008\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"A Vittala Raya Hegde S\/O Late ... vs Deputy Commissioner Of Excise on 3 April, 2008 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008","og_locale":"en_US","og_type":"article","og_title":"A Vittala Raya Hegde S\/O Late ... vs Deputy Commissioner Of Excise on 3 April, 2008 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2008-04-02T18:30:00+00:00","article_modified_time":"2014-10-18T16:10:21+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"A Vittala Raya Hegde S\/O Late … vs Deputy Commissioner Of Excise on 3 April, 2008","datePublished":"2008-04-02T18:30:00+00:00","dateModified":"2014-10-18T16:10:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008"},"wordCount":841,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008","url":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008","name":"A Vittala Raya Hegde S\/O Late ... vs Deputy Commissioner Of Excise on 3 April, 2008 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2008-04-02T18:30:00+00:00","dateModified":"2014-10-18T16:10:21+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/a-vittala-raya-hegde-so-late-vs-deputy-commissioner-of-excise-on-3-april-2008#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"A Vittala Raya Hegde S\/O Late … vs Deputy Commissioner Of Excise on 3 April, 2008"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/252688","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=252688"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/252688\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=252688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=252688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=252688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}