1. The petitioners in O.P.No. 9373 of 1985-C are the appellants herein. The appellants are carrying on business as commission agents for the sale of cured arecanuts. The respondent is the Revenue. The challenge in the Original Petition was against Exts.P7, P8 and P9 notices issued by the second respondent-assessing authority under S.17(3), read with S.19-B, of the K.G.S.T. Act. Exts.P7, P8 and P9 are only notices intimating the petitioners that the final assessments are proposed to be completed as indicated in the said notices. The objections of the petitioners were invited to the proposal. The petitioners filed the O.P. before this court and assailed Exts.P7, P8 and P9 notices and also prayed for a declaration that S.19-B of the K G S.T. Act is unconstitutional and void. Fathima Beevi, J. held that S.19B of the Act is well within the competence of the legislature and cannot be struck down as invalid for the reasons stated by the petitioners. It was further held that the petitioners have been served only with notices in accordance with the statutory previsions and that the Revenue is entitled to proceed in pursuance to the said notices and the petitioners are not entitl