https://www.taxtmi.com/caselaws?id=161193 The court upheld the validity of a Notification dated March 31, 1998, under the Karnataka Sales Tax Act, allowing the State Government to fix security amounts for different categories of dealers based on factors like population. The court found the Notification compliant with the law, emphasizing the government's power to estimate anticipatory tax liability. The court directed the Commissioner to gather monthly tax payment data from liquor dealers for potential security amount adjustments. The writ petitions were disposed of, with the judgment reported as Unicorn Bar and Restaurant v. State of Karnataka [1999] 112 STC 231 (Kar.). 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 court upheld the validity of a Notification dated March 31, 1998, under the Karnataka Sales Tax Act, allowing the State Government to fix security amounts for different categories of dealers based on factors like population. The court found the Notification compliant with the law, emphasizing the government's power to estimate anticipatory tax liability. The court directed the Commissioner to gather monthly tax payment data from liquor dealers for potential security amount adjustments. The writ petitions were disposed of, with the judgment reported as Unicorn Bar and Restaurant v. State of Karnataka [1999] 112 STC 231 (Kar.). Case-Laws VAT and Sales Tax Mon, 28 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161193