Constitutional challenge to taxing levy failed for lack of proof that cess collections crossed the statutory ceiling.

A constitutional challenge to section 6D of the Karnataka Sales Tax Act failed because the petitioner did not establish the factual foundation needed to show that cess collections had already crossed the stated ceiling during the relevant period. The court noted that a declaration invalidating a taxing provision cannot be granted on assertion alone; clear evidence is required before Article 265 relief is available. On that basis, the request to quash the show cause notice also failed, and the levy proceedings remained undisturbed.

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Issues: Whether section 6D of the Karnataka Sales Tax Act, 1957 could be declared unconstitutional and the show cause notice issued under the Karnataka Sales Tax Act, 1957 quashed on the ground that the cess collection had allegedly crossed the stated ceiling.

Analysis: The challenge depended on establishing, on facts, that the cess collections had already exceeded the amount said to justify the levy during the relevant assessment period. The material placed did not satisfactorily prove that the stated threshold had been reached at the relevant time. A writ of declaration invalidating a statutory provision is not issued merely on assertion; a clear factual basis is required before constitutional relief can be granted. As the petitioner failed to make good the foundational facts, the challenge to the levy and the consequential request to set aside the notice could not be accepted.

Conclusion: The constitutional challenge failed and the show cause notice was not liable to be quashed.

Final Conclusion: The writ petition was dismissed, leaving the impugned notice and the levy proceedings undisturbed.

Ratio Decidendi: A declaration striking down a taxing provision will not be granted unless the petitioner establishes the essential factual basis for the challenge, including the facts said to render the levy unauthorized under Article 265 of the Constitution of India.

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