A AND M DISTRIBUTORS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) WRIT Petition by a dealer registered under the provisions of the Karnataka Sales Act, 1957 (for short 'the Act') complaining of an order dated 10-12-2001 (copy at Annexure-A) levying penalty in a sum of Rs. 1,96,961/- under the provisions of Section 28 (3-A) (iv) (a) of the Act.

(2.) THE petitioner though had the statutory remedy of appeal to get over this order if it was not valid by preferring an appeal in terms of provisions of Section 20 of the Act, nevertheless, chose to approach this Court complaining of the validity of the very provision under which the penalty was levied contending that it is an unconstitutional provision, beyond the legislative competence of the State legislature and therefore the petitioner need not be compelled to avail of the statutory remedy etc,.

(3.) INITIALLY, after the issue of notice to the respondents on 19-12-2001, the matter had. been admitted on 12-4-2002 and certain interim order had also been granted in realisation of penalty amount, the petitioner having deposited 50% of the amount in question, the recovery of balance amount had been stayed by this Court.