1971 (2) TMI 86

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.... Agricultural Income-tax and Sales Tax, Cannanore, on 28th March, 1969. He found that certain articles which were in the shop and the godown had not been entered in the accounts of the petitioner. Notice was issued to the petitioner to show cause why action should not be taken against him under section 28(4) of the Kerala General Sales Tax Act, 1963. The petitioner submitted his explanation, exhib....

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....it P-6 dated 17th June, 1969, overruling the petitioner's objection and levying on the petitioner a penalty of Rs. 1,269 in respect of the alleged unaccounted goods found with the petitioner. This writ petition has been filed to quash exhibit P-6. Counsel for the petitioner contends that section 28(4) of the Act is unconstitutional, in the light of the aforesaid decision of the Supreme Court. That....