Karnataka Court September 2005 Judgments

Manmohak Creations Vs. State of Karnataka and anr.

Court: Karnataka

Reported in: (2008)11VST688(Karn)

ORDERD.V. Shylendra Kumar, J.1. Writ petition is by a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957. Petitioner was aggrieved on receiving a show cause notice dated May 22, 2000, copy at annexure A to the petition, issued under the provisions of Section 12(3), Section 12B(4) and Rule 16 of the Karnataka Sales Tax Act, 1957 and Karnataka Sales Tax Rules, 1957 apprising the petitioner that the returns that he had filed for the period April 1, 1998 to March 31, 1999 was not correct or a proper return, particularly, as the petitioner had not quantified his tax liability in terms of Section 6D with regard to the liability for payment of cess in terms of this provision.2. It was at this stage the petitioner approached this court challenging the legality of this notice along with a challenge to the constitutional validity of the very provision, viz., Section 6D of the Act, on the premise that the levy in terms of Section 6D is invalid and if so, the very levy, i....