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1992 Supreme(Kar) 367

K.A.SWAMI, N.D.V.BHATT
KARNATAKA PAWN BROKERS ASSOCIATION – Appellant
Versus
STATE OF KARNATAKA – Respondent


K. A. SWAMI, CJ.

( 1 ) WRIT Appeal Nos. 1710 and 1711 of 1992 are preferred against the order dated 24th July, 1992 passed in W. P. Nos. 25704 and 25705 of 1991, whereas, Writ Appeal Nos. 1784 to 1788 of 1992 are preferred against the order dated 24th July 1992 passed in W. P. Nos. 25661 to 25665 of 1991.

( 2 ) IN the first batch of Writ Petitions, the petitioners sought for a declaration that Section 3a of the Karnataka Sales Tax Act, 1957 ('the act' for short) is unconstitutional. They have also sought for quashing the clarificatory Circular No. CLR. Cr. 402 of 1991-92 dated 30th october 1991 issued by the Commissioner of Commercial Taxes produced as Annexure-D in the Writ Petitions. They have also sought for a Writ in the nature of Mandamus or direction forbearing the respondents, their supporters, servants, agents etc. , from demanding the registration of licensed pawnbrokers as 'dealers' under the Act and/or assessing/demanding or collecting from them or taking any proceedings for assessment demand or collection of Sales Tax from them in respect of the sale of unredeemed pledge and/or taking any other proceedings under the Act. In addition, they have also sought for a declar










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