NARANI STORES Vs. STATE OF KERALA

JUDGEMENT

(1.) Validity of S.23(3B) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the Act) is under challenge in all these cases. (Till the Finance Act, 1998 was introduced, sub-s.(3B) was numbered as (3A) and hence the petitioners and the learned Single Judge have referred to the provision as S.23(3A)).

(2.) Petitioners contended that S.23(3A) introduced by the Finance Act, 1994 (present sub-s.(3B)) is violative of Art.14, 19, 20 and 21 of the Constitution of India. And in case it is found to be valid, it was contended that the same could operate only prospectively.

(3.) In the common judgment giving rise to the Writ Appeals, a learned Single Judge held that S.23(3B) is valid and that it is retrospective in operation.