Radhakrishnan, J.

Petitioner is the wife of defaulter of sales tax dues. She was served with a notice of demand seeking recovery of an amount of Rs.24,01,476 and also an amount of Rs.1,86,65,176. Properties were brought to sale to recover the amount and the petitioner has obtained stay. Petitioner has also challenged the validity of Section 26A of the Kerala General Sales Tax Act and the learned Single Judge referred the matter to the Division Bench and hence the matter has been placed before us.

2. Petitioner's husband was an assessee in the rolls of the Assistant Commissioner (Assessment), Sales Tax Office, Special Circle, Thiruvananthapuram. Penalty proceedings were initiated against him in respect of assessment years 1992-93 and 1993-94. Assessing Authority imposed a penalty of Rs.24,01,476 for the offence committed under sub-section (1) of Section 45A. Notice to that effect was sent to him under Form No.24A on 14-9-1994. On the same day another notice was also sent claiming an amount of Rs.1,86,65,176. Since the amounts were not paid proceedings were initiated for sale of the properties. Consequently notice of sale in Form No.16 dated 29-7-1996 was served on him clai