https://www.taxtmi.com/caselaws?id=161193 The Karnataka High Court analysis states that a notification fixing security amounts for different categories of liquor and bar dealers was valid because the statutory power under Section 10A(4) and its proviso allowed the State to fix security by category, without an individualised assessment of each dealer's anticipated tax liability. Broad criteria such as dealer classification, population and departmental information were treated as relevant for estimating liability, and a higher security amount in some cases did not by itself establish arbitrariness or lack of application of mind. The association's writ challenge was not entertained because it produced neither a member list nor an authorising resolution, leaving the petition not maintainable. en-us Mon, 28 Jun 1999 00:00:00 +0530 Thu, 09 Jan 2014 15:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161193 The Karnataka High Court analysis states that a notification fixing security amounts for different categories of liquor and bar dealers was valid because the statutory power under Section 10A(4) and its proviso allowed the State to fix security by category, without an individualised assessment of each dealer's anticipated tax liability. Broad criteria such as dealer classification, population and departmental information were treated as relevant for estimating liability, and a higher security amount in some cases did not by itself establish arbitrariness or lack of application of mind. The association's writ challenge was not entertained because it produced neither a member list nor an authorising resolution, leaving the petition not maintainable. Case-Laws VAT and Sales Tax Mon, 28 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161193