1999 (6) TMI 478

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....n assailed in this writ petition. The main ground which is taken is, that, it is not based on the anticipatory tax liability but the classification of the dealers have been made according to the nature of category of trade they are carrying on. A particular restaurant may be having a good turnover while the others may not even be able to have the turnover of even 10 per cent of the security amount....

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.... different securities. In the notification, a retail dealer has been made liable to make the deposit of Rs. 75,000 irrespective of the tax liability. The first petitioner has the total tax liability of Rs. 16,680 in the year 1997-98 and the second petitioner's liability was only Rs. 13,892. 2.. So far as the challenge by the third petitioner-The Karnataka Wine Merchants Association is concerned, ....

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.... the amount of security, the anticipated liability of tax has to be kept in view, but, this has been done making the categorisation of the dealers, viz., retail dealers, hotels, bars and pubs, etc., on the basis of the population in the city or other Corporation. It may be that, in the City Corporation, having the population of 20 laks and above, the security of Rs. 75,000 which is demanded in som....