SHA PANNALAL PREMRAJ AND CO. CARDAMOM MERCHANT BY PROPRIETOR SHA PREMRAJ SON OF PANNALAL, SAKLESHPUR AND OTHERS Vs. THE COMMERCIAL TAX OFFICER, HASSAN CIRCLE, HASSAN AND OTHERS

JUDGEMENT

(1.) THESE appeals are directed against the order in W.P. No. 1514 of 1974 and connected matters made by Venkataramiah, J., dismissed the said writ petitions challenging the assessment orders made under the Karnataka Sales Tax Act, 1957, hereinafter called the Act.

(2.) THE appellants are carrying on the business of buying and selling cardamoms in Sakleshpur in the State of Karnataka. They are registered as 'Dealers' under the Act. Cardamoms being 'declared goods', under Section 14 of the Central Sales Tax, 1956, hereinafter called the Central Act, the right of State Legislatures to levy sales tax on cardamoms is subject to the restrictions and limitations imposed by Section 15 of the Central Act.

(3.) THE appellants challenged the respective assessment orders made on them in W.P. 1514 of 1974 and connected matters in this Court. The only relief sought in the writ petitions was to issue a writ in the nature of Certiorari quashing the assessment orders passed by the Commercial Tax Officer for the year ended 31 -3 -1973. No other relief was prayed for. The writ petitioners challenged the assessment orders mainly on three grounds, viz., (i) that sub -section (2) of Section 6 -A of the Act is void as it is violative of Article 216(3) of the Constitution read with Section 15(a) of the Central Act; (ii) that the said sub -section (2) of Section 6 -A is beyond the legislative competence of the State and (iii) that the said sub -section (2) of Section 6 -A is violative of Venkataramiah. J., before whom the matters came up, rejected all the grounds urged on behalf of the writ petitioners and dismissed the writ petitions by a common order. The Commercial Tax Officer, Hassan (1). Aggrieved by the said order, the writ petitioners have preferred the above appeals.