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HURSDAY,0 055
, OCTOBER,
202 230 (2 A3 A( SHWAYU, J1 A3
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SHAKAV1 A9 R4 SH5 A)
, 1945
No. .4 48 877
GOVERNMENT OF KARNATAKA
No. FD 03 PES 2023 Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, dated:05.10.2023.
NOTIFICATION
In exercise of the powers conferred under proviso to Rule 15-A of the
Karnataka Excise Licences (General Condition) Rules, 1967, Government hereby
specify that “Kara-Samadhana” (i.e., waiver of interest) Scheme-V as detailed in the
Government Order annexed to this Notification shall be in force from 05.10.2023
to 02.01.2024.
By order and in the name
of the Governor of Karnataka
(Manjula Nataraj)
Under Secretary to Government,
Finance Department (Excise).
(1)2
PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA
Sub: Introduction of Karasamadhana Scheme-V for recovery of Excise dues
Read: Announcement made in the Budget Speech for the year 2023-24.
PREAMBLE:
The Excise Arrears as on 31.03.2023 was Rs.607.88 crores out of which Rs. 169.53
crores was the principal amount and Rs. 438.35 Crores was the interest chargeable on
principal amount. In order to recover the excise arrears expeditiously, Government had
earlier introduced "Karasamadhana Schemes" to liquidate the excise Arrears. During the
first Karasamadhana Scheme from 01-10-2002 to 29-12-2002 an amount of Rs. 12.82 crores
towards principal was recovered, during the second Karsamadhana Scheme from 01-08-
2006 to 14-11-2006 an amount of Rs.34.07 crores towards principal was recovered, during
the third Karsamadhana Scheme from 01-06-2010 to 30-06-2011 an amount of Rs.18.27
crores towards principal was recovered and during the fourth Karsamadhana Scheme
from 01-07-2016 to 31-10-2017 an amount of Rs.41.89 crores towards principal was
recovered.
Therefore, in order to recover the principal amount of Rs. 169.53 crores due from
the defaulters, Government have proposed to formulate a new Karasamadhana Scheme
to collect the arrears related to toddy and arrack. Under the Scheme, those who pay the
principal amount in respect of arrack/toddy rentals or, other excise dues on or before
02.01.2024 will be given relief in respect of interest and penal interest dues. Therefore, it
is felt necessary to lay down the procedure for dealing with such cases under this Scheme.
Hence the following orders.
GOVERNMENT ORDER NO. FD 3 PES 2023, BANGALORE, DATED:05.10.2023
In the circumstances, Government in exercise of powers under Rule 15-A of the
Karnataka Excise (General Conditions of Licences) Rules, 1967 hereby introduce
Karasamadhana Scheme - V and prescribe the following procedure for receiving and
considering applications seeking waiver of interest payable under Rule -15 of the
Karnataka Excise (General Conditions of Licences) Rules 1967.
1. Under the Karasamadhana Scheme-V, a defaulter who is in arrears of payment of excise dues
pertaining to period prior to 30-06-2007 and comes forward to pay the entire principal amount
pertaining to individual case of default in the concerned district so due as reflected in the books
of account of the Excise Department shall be eligible for waiver of upto-date interest pertaining
to the principal payable under Rule 15 of the Karnataka Excise (General Conditions of
Licences) Rules 1967.
2. A defaulter for the purpose of this Scheme means an individual a company/group of
companies, a firm/firms or a trust which has Excise arrears outstanding as on the date of
introduction of this Scheme.
3. The Scheme shall also apply to those who do not have arrears towards principal amount
in individual capacity but who might as a partner/trustee/director of the
firm/trust/company have incurred liability. Such persons, if they pay or have paid the
portion of their liability; in such firm/trust/company, as established in the deed such
cases will also be eligible to apply under this Scheme.3
4. The Scheme shall also apply to those who have only the interest outstanding and do not have
arrears towards principal amount pertaining to the period prior to 30-06-2007.
5. This Scheme will be in force from 05.10.2023 to 02.01.2024. A defaulter who intends to avail
the benefit under this Scheme should pay the entire principal amount pending for payment
as on the date of introduction of this Scheme in one lump sum or not exceeding 03 monthly
instalments within the above said period when the Scheme is in force.
6. A defaulter who intends to avail the benefits of this Scheme shall make an application in the
prescribed form along with the checklist appended to this Government order along with-
necessary proof of the payments and proof of withdrawal of cases / appeals/applications
pending in any Court / Tribunal / Government, as the case may be, to the
Deputy Commissioner of the District to which the arrears pertain to, as per the Declaration
and checklist annexed. In the event of any applicant failing to produce necessary proof for
having withdrawn the cases that are pending before any Tribunal or Court of Law or
Government, such application will be rejected.
7. Such of those defaulters whose applications are pending disposal or have been rejected in
the earlier Karasamadhana Schemes are also eligible to avail of the benefit of the Scheme.
Amounts paid by them under these Schemes towards principal will be treated as such.
8. Amount paid by the defaulters towards arrears after the expiry of Karasamadhana
Scheme-I will be reckoned as principal amount for only those who have applied under
Karasamadhana Scheme-V.
9. A defaulter who has a default amount in any case will have to clear the entire Principal
amount of default pertaining to him/her for the period prior to 30-06-2007 before he/she
becomes eligible for waiver of Interest.
10. The application filed by the respective applicant shall be thoroughly scrutinized by the
Deputy Commissioner of the District with regard to the correctness of the facts mentioned
in the application and if the particulars are (a) if found not correct, the Deputy
Commissioner of the District shall reject the application, issue endorsement to the applicant
(b) if found correct the Deputy Commissioner of the District shall send proposal with his
recommendations to the Excise Commissioner in Karnataka expeditiously. The Excise
Commissioner will further scrutinize the claims and issue necessary orders.
11. No application and check list seeking waiver of interest shall be received after 02.01.2024.
By order and in the name of the
Governor of Karnataka,
(Manjula Nataraj)
Under Secretary to Government
Finance Department (Excise)4
APPLICATION FOR WAIVER OF INTEREST UNDER KARASAMADHANA SCHEME-V
PART-1
(See Rule 15-A of Karnataka Excise licenses (General Conditions) Rules, 1967
Notification No. FD 3 PES 2023 dated:05.10.2023)
1. Name of the Contractor/ Applicant
2. Present full address along with Pincode, Contact Nos. and Email id.
3. a If pertain to Firm/Trust/Company details of Partners and
share amount along with the Original/ Certified deed. ***
b Total amount outstanding In the name of the
Firm/Trust/Company*
c Amount paid in the capacity as a partner of any other
Firm/Trust/Company. ***
4. Name of the District & Taluk to which arrears pertain
5. Outstanding amount of arrears pertaining to principal **
6. Interest amount to be waived
7. Whether applied in Karasamadhana Scheme I or II or III or IV or all
the four Schemes.
8. If yes, details of principal amount paid (Enclose details)
9. Details of amount paid towards arrears if any by defaulters after
expiry of Karasamadhana Scheme-I
10. Particulars of Applications/Suit/Writ Petition in any
Tribunal/ Court of Law/Government pending, if any.
11. Whether the cases mentioned in Column 10 above has been
withdrawn. If so, enclose proof in support of it.
12. Particulars of remittance made in Karasamadhana Schemers.
Details of Challan No. and date. Name of the Treasury/Bank to
which the full principal amount have been paid.
*Application to be filed separately in respect of each taluk & each year
**Type of principal amount ASR/TSR/TTR/OTH/DDA/LOSS
*** Details of the Firm/Trust/Company where the Applicant is partner and as attested by the Deputy
Commissioner of the district.
Note: where so ever amount pertaining to a Firm/Trust/Company if paid in full, the certified
/original deed need not be insisted upon.
Declaration:-
I/We hereby declare that the information furnished above are true to the best of my/our
knowledge and belief in event of the establishing that the information furnished above are false,
my/our application, may be rejected.
Signature of the Applicant5
PART-II
DECLARATION
I Sri/Smt/Mr/Mrs-------------------------------------------hereby solemnly declare that I/we was/were
registered Excise Contractor under the Karnataka Excise (Lease of the right of retail vend of liquors)
Rules, 1969. I/we have withdrawn all appeals/applications/writ petition/writ appeals filed
/pending before the Excise Commissioner in Karnataka/Government of Karnataka/ Karnataka
Appellate Tribunal/Karnataka High Court/Supreme Court or any other legal forum as below to avail
the benefit o Karasamadhana Scheme-V offered by the Government of Karnataka vide Government
Order No. FD 03 PES 2023 date:05.10.2023.
Pending in Supreme Court/High
Sl Case
Court/Tribunal/Excise Withdrawn on
No Number
Commissioner/ Government etc.,
I / we enclose the documentary proof for the withdrawal of the same
I / we affirm that the admitted excise revenue due in respect of Interest/penalty covered by
the scheme is not a part of any pending appeal etc. filed by me. (enclose the documentary
proof for the withdrawal of the same)
Date: Signature of the Defaulter
Place: Address:
(* Strike out whichever is not applicable)
For office use only:
Certified that :
1) I have carefully examined the particulars furnished by the applicant.
2) The applicant has paid the entire Principal amount vide Challan No. .... Dated---- and I
am satisfied that the particulars are correct as verified with the records maintained.
3) That the applicant has furnished the original/certified deed
4) That the application may be considered since the entire Principal arrears has been paid.
Deputy Commissioner, .............. District6
PART-III
Checklist for waiver of interest under Karasamadhana Scheme V.
(To be filled by the Deputy Commissioner of the district)
1. Has the particulars /application furnished by the Applicant been carefully Yes/No
examined?
2. Whether the applicant is an arrack contractor/others (Please specify) Yes/No
3. Whether the applicant is alive/dead? If dead, what is the relationship with the
applicant? (Death certificate to be enclosed)
4. Whether the applicant is an individual or firm or company
5. If it is firm, indicate the names of all the partners with their percentage of share
, as declared in the certified deed (certified deed to be enclosed)
6. Has the enclosed certified deed been verified Yes/No
7. Which year does the deed pertain to?
8. Which year does the arrack contract/arrack dues pertain to?
9. Specify the type of arrears due from the defaulter
(ASR/TSR/TTR/OTH/DDA/LOS)
10. What is the arrears due (Indicate the taluk/ principal/interest and total) as on
31.03.2023.
11. Total amount paid
12. Has the remittance made been verified? Yes/No
13. Is there any suit/ writ petition pending in any Tribunal/ Court of law/ Yes/No
Government?
14. If yes, specify the current status.
15. Has the declaration that the applicant has withdrawn the case been verified? Yes/No
Has the applicant applied in
16.
Karasamadhana I Yes/No
Karasamadhana II Yes/No
Karasamadhana III Yes/No
Karasamadhana IV Yes/No
17. Has the principal amount / any arrears paid by the defaulter after the expiry of Yes/No
Karasamadhana I been verified?
18. If yes, what is the amount remitted (proof of remittance to be enclosed)
19. What is the interest amount to be waived of?
Certified that:
I have thoroughly examined the details as furnished by the Applicant and the office records made
available
The Applicant has submitted the certified deed pertaining to the period of the amount due.
The applicant has paid the entire Principal amount vide Challan No. .... Dated---- and I
am satisfied that the particulars are correct as compared with the records maintained
That after thoroughly examination of facts, I ------------------------------------ Deputy Commissioner --------------
- District, recommend that the application of --------------- may be considered for waiver of interest under
Karasamadhana Scheme-V. Since the entire arrears has been paid and necessary documents have been
furnished.
Signature and seal7
V
V
V8
V9
a
b10
V
– I
ASR/TSR/TTR/OTH/DDA/LOS
11
– II
V
1213
– III
– V
ASR/TSR/TTR/OTH/DDA/LOS
31.03.2023R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
14
– V
ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು