( 1 ) IN this petition under article 226 of Constitution, the petitioner has challenged the constitutional validity of section 6c of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act), introduced by the Karnataka Taxation and Certain Other Laws (Amendment) Act, 1979 (Karnataka Act No. 21 of 1979) (hereinafter referred to as the amending Act.) and an assessment order made thereunder (annexure A ).

( 2 ) BUT, at the hearing, Sri B. V. Katageri, the learned counsel for the petitioner, prays for permission to withdraw the challenge of the petitioner to the assessment order (annexure A) and pursue the legal remedy of appeal that is already pending against the same. I accord my permission to this request of Sri Katageri and reject the challenge of the petitioner to the assessment order (annexure A) as withdrawn by him.

( 3 ) SRI Katageri strenuously contends that section 6c introduced by the amending Act is violative of article 271 of the Constitution and is therefore liable to be struck down.

( 4 ) SECTION 6c introduced by the amending Act challenged by the petitioner reads thus :

"6c. Levy of Surcharge.- (1) The tax payable under sections 5, 6 and