K. SHIVASHANKAR BHAT J. ,, J.

( 1 ) THE petitioner is a hotelier. A notice under Section 12-A of the Karnataka Sales tax Act, 1957, was issued pertaining to the assessment year 1984-85. Thereafter, an order was made on 24th July, 1987 overruling the objections of the assessee. Since the order was sought to be justified by the amendment made to the Constitution by which Article 366, clause (29-A) was introduced, the petitioner challenged the same by filing the present writ petition.

( 2 ) THE petitioner has mainly sought the striking down of clause (29-A) (f) ofarticle 366 of the Constitution. The petitioner has also sought for the quashing of explanation (3-A) to the provisions of Section 2 (t) of the Karnataka Sales Tax Act, 1957. As a consequence, the petitioner has also sought for the setting aside of the order dated 24th July, 1987 made under Section 12-A.

( 3 ) ON merits, the petitioner contended that his objections were not considered bythe assessing authority while passing the order.

( 4 ) IT is too late for the petitioner to contend that the amendment to theconstitution is invalid. If so, automatically Explanation (3-A) to Section 2 (t) also cannot be challenged. The scope o

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