https://www.taxtmi.com/caselaws?id=160017 The proviso to section 10-A(4)(a) of the Karnataka Sales Tax Act, 1957, validly created a special security regime for liquor and beer dealers and did not require prior hearing, conflict with section 10-A(8), or offend Articles 14 and 265. The classification was treated as reasonable in the tax context, and fixation of security by notification was upheld. However, while demanding security, the authority could not confine the dealer to cash, bank guarantee, or National Savings Certificate alone, because rule 12-A(2) preserved multiple statutory modes of furnishing security. The dealer's option under the rule remained available, subject to a reasoned order if the chosen mode was not accepted. en-us Tue, 30 Jun 1998 00:00:00 +0530 Fri, 06 Dec 2013 18:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160017 The proviso to section 10-A(4)(a) of the Karnataka Sales Tax Act, 1957, validly created a special security regime for liquor and beer dealers and did not require prior hearing, conflict with section 10-A(8), or offend Articles 14 and 265. The classification was treated as reasonable in the tax context, and fixation of security by notification was upheld. However, while demanding security, the authority could not confine the dealer to cash, bank guarantee, or National Savings Certificate alone, because rule 12-A(2) preserved multiple statutory modes of furnishing security. The dealer's option under the rule remained available, subject to a reasoned order if the chosen mode was not accepted. Case-Laws VAT and Sales Tax Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160017