H.G. Ramesh, J.

In this writ petition, the petitioner is challenging the validity of the amendment to subsection (4) of section 4 of the Karnataka Value Added Tax Act, 2003 (‘the KVAT Act, for short ) by Karnataka Act No.6 of 2007 on the sole ground that in ought to have been given retrospective effect from 02.10.2006. The amendment Act came into force prospectively w.e.f. 01.04.2007. the amended sub-section (4) reads as follows:

“(4) Nothwithstanding anything contained in sub-section (1), subject to such condition as may be prescribed, a registered dealer, if he so elects, may pay tax on the sale of goods specified in SI.No.60 of the third Schedule or any other goods, on the maximum retail price indicated on the label of the container or pack thereof or on such maximum retail price reduced by an amount equal to the tax payable”

(the impugned amendment is shown in bold letters)

2. I have heard the learned counsel appearing for the petitioner and the learned Additional Government Advocate appearing for the respondents.

3. Learned counsel appearing for the petitioner submitted that the impugned amendment ought to have been given retrospective effect from 02.10.2006 i.e the d