P M ABDULLA Vs. STO BADAGARA

JUDGEMENT

(1.) THE sole question in the appeal relates to the validily of S. 14 (4) read with S. 46 (2) (e) of the Kerala General Sales tax Act, 1963.

(2.) THE appellant is a registered dealer under the Kerala general Sales-tax Act, 1963. After issuing notice and hearing his objections the appellant was called upon by the Sales tax Officer, Badagara by Ext. P3 order dated 26 91970 to furnish security for Rs. 27,600/- under S. 14 (4) of kerala General Sales tax Act, 1963 read with R. 6, sub-rule (1) of the Kerala general Sales tax Act, 1963. Since the appellant did not comply with Ext. P3, the Sales-tax Officer, issued Ext. P4 notice informing him that prosecution under S. 46 (2) (e) of the Kerala General Sales tax Act, 1s63 will be launched against him.

(3.) COUNSEL for the appellant did not contend that S. 14 (4)of the Kerala General Sales tax Act, 1963 by itself will offend Art. 19 (1) (g) or 301 of the Constitution. His submission was that because of the penal consequences under S. 46 (2) (e) of the Act for non-compliance of S, 14 (4) Art. 19 (1) (g)and 301 of the Constitution are violated as by imprisonment the dealer is effectively prevented from carrying on his profession.