1971 (2) TMI 86

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..... h were in the shop and the godown had not been entered in the accounts of the petitioner. Notice was issued to the petitioner to show cause why action should not be taken against him under section 28(4) of the Kerala General Sales Tax Act, 1963. The petitioner submitted his explanation, exhibit P-4 dated 3rd April, 1969, stating that all the articles had been actually entered in his books of accou .....

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..... of Rs. 1,269 in respect of the alleged unaccounted goods found with the petitioner. This writ petition has been filed to quash exhibit P-6. Counsel for the petitioner contends that section 28(4) of the Act is unconstitutional, in the light of the aforesaid decision of the Supreme Court. That decision was concerned with the validity of section 41(4) of the Madras General Sales Tax Act, 1959. Thoug .....

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