R. V. RAVEENDRAN, J.

( 1 ) PETITIONER is a nationalized bank. In the course of its lending activities, gold and silver articles were pledged to the blank by its borrowers. When the borrowers commit default, the bank sells the pledged articles. In that connection the first respondent has issued notice dated June 26, 1988 (annexure "a") to the petitioner calling upon the petitioner to register itself as a dealer under the karnataka Sales Tax Act, 1957 and pay taxes on its turnover relating to sale of pledged articles, as the bank was periodically disposing of the pledged articles by way of auction sale. The first respondent also issued a notice dated August 17, 1989 (annexure "c") calling upon the bank to furnish information regarding disposal of gold/silver articles and bullion. This was followed by two notices dated September 15, 1989 (annexure "e" and "e1") calling upon the petitioner to register itself as a dealer and confirm to the provisions of the Act. Feeling aggrieved, the petitioner has filed this petition seeking quashing of annexure "c" dated August 17, 1989 and annexure "e" and "e1" dated September 15, 1989 issued by the first respondent and seeking a declaration that t

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