V. K. SINGHAL, J. - By order dated June 26, 1997, the learned single Judge found that the validity of the unamended section was upheld in the case of Sree Hajee Ahmed Bava v. Assistant Commercial Tax Officer [1985] 60 STC 328 (Kar). Learned counsel for the petitioner relied on the decision given in the case of State of Haryana v. Santlal [1993] 91 STC 321 (SC); AIR 1993 SCW 3615 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 honourable Chief Justice.

All these petitions are disposed of by this common judgment since the questions involved are common. Validity of section 28-A(2) and 28-A(4) as enacted by the Karnataka Taxation Laws (Third Amendment) Act, 1996 has been challenged as being violative of articles 14, 19(1)(g), 301 and 304(b) of the Constitution of India and declare the same (sic) 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