( 1 ) BY Order dated 26. 6. 1997, the learned Single Judge found that the validity of the unamended section was upheld in the case of sree HAJEE AHAMAD BAVA vs ASSISTANT COMMERCIAL TAX officer Learned Counsel for the petitioner relied the decision given in the case of STATE OF HARYANA vs SANTLAL and submitted that certain questions which have not been raised and considered in the previous decisions require consideration by the division Bench and accordingly the matters were referred to the division Bench by the order of the Hon'ble Chief Justice. All these petitions are disposed of by this common judgment since the questions involved are common. Validity of Section 28a (2) and 28a (4) as enacted by Karnataka Taxation Laws (Third amendment) Act, 1996 have been challenged as being violative of article 14, 19 (1) (g), 301 and 304 (b) of the Constitution of India and declare the same asked the learned Counsel for the petitioner not to argue individual cases in respect of levy of penalty. For the sake of convenience facts of M/s. Kanpha Labs are taken into consideration. The petitioner is dealing in drugs and medicines. The goods were coming from Maharashtra which were