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2008 (8) TMI 817 - HC - VAT and Sales TaxConstitutional validity of section 22 of the Karnataka Sales Tax Act, 1957 challenged - Held that:- In so far as the argument that the provision is violative of article 14 of the Constitution of India as it treats such assessees against whom the order might have been passed bona fide and other assessees who might have suffered an arbitrary order, is concerned, it is not an argument which can be entertained as a right of appeal can be availed of by all assessees in the manner provided for by the statute and not otherwise.In so far as the argument that the provision is violative of article 14 of the Constitution of India as it treats such assessees against whom the order might have been passed bona fide and other assessees who might have suffered an arbitrary order, is concerned, it is not an argument which can be entertained as a right of appeal can be availed of by all assessees in the manner provided for by the statute and not otherwise. No merit at all in the challenge to the Constitutional validity of section 22 of the Act. The manner in which the petitioner has been prosecuting this petition even without complying with the conditional order passed by this court also disentitles the petitioner from seeking relief before this court and rendering the petition liable for dismissal. In the result, interim orders granted earlier in the writ petition are all vacated and the writ petition is dismissed.
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