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Judgment
D.V. Shylendra Kumar, J.—This is thoroughly a purposeless Writ Appeal filed u/s 4 of the Karnataka High Court Act, by the appellants who have been given relief by the learned Single Judge in terms of the order dated 21.08.2009 passed in W.P. No. 9402/2008. The appellants are nevertheless in appeal for no rhyme or reason. Appearing on behalf of the appellants Sri R.K. Hatti submits that similar appeals have been admitted and therefore this appeal has to be admitted as the appellants are questioning the constitutional validity of Clause E sub section 5 of Section 15 of Karnataka Value Added Tax, 2005.
It is absolutely unnecessary to examine the constitutional validity of a statutory provision like this at the instance of the present appellants as the learned Single Judge has quashed the demand notice. Therefore no subsisting demand remains against the appellants.
The constitutional validity of legislation is not examined by a constitutional Court as an academic exercise. It is a first principle in law. Therefore there is no need to examine constitutional validity of Clause E of sub Section 5 Karnataka Value Added Tax, 2005 at the instance of present appellants who have no grievance and are not affected by the operation of this statutory provision. Therefore the appeal is dismissed. It is open to the learned Government Advocate to point out this position and seek dismissal of other similar appeals.