M. P. CHANDRAKANTARAJ, J. ( 1 ) PETITIONER carries on the business in handloom silk Kanas (Choli pieces ). He is a dealer registered under the. Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act') and has been filing his monthly returns regularly. The silk kanas sold by the petitioner contain 4c to 50% silk. The remaining percentage being made up of cotton yarn. ( 2 ) BY Karnataka Act 7 of 1981, item 146 was inserted in the II Schedule to the Karnataka Sales Tax Act, 1957. Item 146 now inserted reads as follows:"146 Silk Fabrics- i) Manufactured on a handloom: two percent. ii) In other cases: four percent. Explanation VIII- 'silk Fabrics' means all varieties of fabrics manufacutred either wholly or partly from silk, but does not include cotton fabrics, woollen fabrics and man-made fabrics as defined in the central Excise and Salts Act, 1944". ( 3 ) PETITIONER after the amendment, made an application to the 2nd respondent herein (Commissioner of Commercial taxes in Karnataka) purporting to be an application under S. 3-A of the act, seeking clarification from the 2nd respondent as to the meaning of the words "silk fabrics" occurring in the Explanation to Item 146 in the 5th Schedule of the Act. Petitioner is aggrieved that though he made the application as long back as on 11-6-1981, he has not heard from the 2nd respondent-Commissioner. Therefore he has approached this Court under Art. 226 of the Constitution seeking a Writ of Mandamus to the 2nd respondent directing him to issue a clarification under S. 3-A of the Act and also for a Mandamus to dispose of the application dated 11-6-1981. ( 4 ) LEARNED Counsel Sri B. V. Katageri appearing for the petitioner urged that the Explanation to item 146 in the 5th schedule of the Act wl. ich defines 'silk fabrics', has adopted the definition ot that term as defined in the Central Excise and Salt Act, 1944. ( 5 ) I am unable to apree with the learned counsel's submission and I am of the view, that it need not be gone into in this Writ Petition as the relief sought for is for the issue of a Writ of Mandamus to compel the Commissioner to dispose of the application of tbe petitioner under S. 3-A of the Act. Section 3-A of the Act reads as follows:"3-A. Instructions to subordinate authorities:-1. All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the State Government and the Commissioner: provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of anv appellale authority in the exercise of its appellate functions. 2. Every Assistant Commercial Tax officer or Commercial Tax Officer employed in the execution of this Act shall observe and follow such instructions as may be issued to him for his guidance by the Deputy commissioner within whose jurisdiction he performs his functions. "from the above it is clear that it speaks of the power to be exercised by the state Government and the Commissioner to issue instructions to their subordinates, such instructions for the purpose of carrying into effect the provisions of the Act. These instructions are to be issued by the State Government and the commisser at their own instance and not at the instance of third parties like the petitioner-a dealer under the Act. ( 6 ) I do not think any right is conferred on the petitioner under any of the provisions of the Act to seek the type of clarification which the petitioner has sought from the Commissioner. There is no right in the petitioner to seek such clarification, much less is there any duty cast on the Commissioner to clarify or dispose of the application, as made out by the petitioner. This Writ Petition is a frivolous exercise involving un-necessarily the extraordinary jurisdiction of this Court under Article 226 of the Constitution. Whatever the petitioner wants to contend having regard to the meaning of item 116 in the 5th Schedule of the act and its effect, he may do so before the appropriate assessing authority ( 7 ) FOR the reasons stated above this writ Petition is dismissed without rule being issued. --- *** --- .