ORDER

The judgment and order of a Division Bench of the High Court at Karnataka in writ appeals is challenged, with special leave, by the assessee.

2. During the course of the argument on 13th August, 1996, we found that the Division Bench had proceeded upon the basis that Government Order No. CI 138 SPC 90 (P) dated 27th September, 1990, had not been published in the State Government Gazette. The reason for doing so was the stand of the State Government. In a rejoinder filed on behalf of the State Government in the writ appeals, the following had been stated :-

"It is submitted that the Government Order dated 27.9.1990 (vide Annexure A) was not issued in exercise of its powers under Section 8A of the KST Act, 1957. It was neither published in the Official Gazette nor was laid before the Statement Legislature as contemplated under Section 39 of the Act."

(Emphasis supplied)

The averments in the rejoinder were verified on affidavit, as true to his knowledge, by R. Krishna Murthy, Deputy Commissioner of Commercial Taxes (Assessments VI). It was found during the course of the argument that the said Government Order had, in fact, been published in the State Government Gazette dated