( 1 ) IN these two Cases the first petitioner is the Karnataka Pawn Brokers association and the second petitioner is a firm engaged in pawnbroker's business. They are calling in question the validity of a clarification issued by the Commissioner of Commercial Taxes. The clarification is to the following effect:"i) Pawn Broker is a dealer under the provisions of the K. S. T. Act 1957 and ii) Pawn Broker is liable to pay tax on the sale of unredeemed goods effected through auction if his annual turnover in such goods is not less than the minimum prescribed under section 5 (5) of the K. S. T. Act 1957. "

( 2 ) IT is contended on behalf of the petitioners that the State of Karnataka has enacted the Karnataka Pawn Brokers Act 1961 (hereinafter referred to as the Act) which provides for the regulations and control of the business of pawn brokers in the State of Karnataka; that in regard to unredeemed pledged articles the pawn broker has an option either to sue for the recovery of money in respect of which the goods were pledged or to sell the same as provided in Section 176 of the Contract Act. However, Section 12 of the Act controls the sale of pledged articles. The rel