C M MOTHIMATH Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner carries on the business in handloom silk Kanas (Choli pieces). He is a dealer registered under the. Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act') and has been filing his monthly returns regularly . The silk kanas sold by the petitioner contain 4C to 50% silk. The remaining percentage being made up of cotton yarn.

(2.) By Karnataka Act 7 of 1981, item 146 was inserted in the II Schedule to the Karnataka Sales Tax Act, 1957. Item 146 now inserted reads as follows:

(3.) Petitioner after the amendment, made an application to the 2nd respondent herein (Commissioner of Commercial Taxes in Karnataka) purporting to be an application under S. 3-A of the Act, seeking clarification from the 2nd respondent as to the meaning of the words "silk fabrics" occurring in the Explanation to Item 146 in the 5th Schedule of the Act. Petitioner is aggrieved that though he made the application as long back as on 11-6-1981, he has not heard from the 2nd respondent-Commissioner. Therefore he has approached this Court under Art. 226 of the Constitution seeking a Writ of Mandamus to the 2nd respondent directing him to issue a clarification under S. 3-A of the Act and also for a Mandamus to dispose of the application dated 11-6-1981.