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M/S.Hotel Asoka vs The Commercial Tax Officer on 11 January, 2002 cites

Mycon Construction Limited vs State Of Karnataka And Another on 15 December, 1997

In a recent decision in the case of Mycon Construction Ltd. vs. State of Karnataka, [2002} 127 STC 105, the Supreme Court was considering a more or less similar question as has been argued in the instant appeals. The questions that came up for consideration was whether sub-section (6) of Section 17 of Karnataka Sales Tax Act, 1957 as amended by Act No.5 of 1996 is unconstitutional and secondly whether the amendment brought in clause (1) of sub-section (6) of Section 17 of the Act by Act No.7 of 1997 retrospectively is also unconstitutional. Petitioners in the said decision had contended that sub-section (6) of Section 17, to the extent it had been given retrospective operation by Act 7 of 1997 was unconstitutional as it violated the rights guaranteed to the petitioners under Articles 14, 19(1)(g) and 265 of the Constitution of India. The petitioners and others like them, who had opted to the compounding scheme, as it stood prior to April, 1996 could not be saddled with additional burden of tax by the amended provision which was given effect retrospectively from April 1, 1988. While repelling the contention, the court has observed:
Karnataka High Court Cites 26 - Cited by 3 - P V Shetty - Full Document
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