9911796707
TMI Blog1999 (6) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, 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 demanded. Under section 10A(4) of the Karnataka Sales Tax Act, power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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, it may be observed that, the writ petition is not maintainable on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 some cases be excessive while in others, it may be lesser but it is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law. A copy of this order be sent to the Commissioner who may issue a circular to the assessing authorities to inform the Commissioner with regard to monthly payment of tax of each of the liquor dealers for one year and thereafter, the State Government may consider the refixation of the amount of security. If it is found that the security amount is not in accordance with the figures available ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
