1990 (11) TMI 341 - SC - VAT and Sales Tax

Whether the provisions of section 33(6) of the Bombay Sales Tax Act, 1959, were ultra vires article 14 of the Constitution? Held that - Allow this appeal following the decision of this Court in State of Gujarat v. Patel Ramjibhai Danabhai 1979 (5) TMI 134 - SUPREME COURT OF INDIA as cannot be ignored by this Bench merely because there was some procedural irregularity (assuming that there had been such a lapse). Sales Tax Officer will be at liberty to take further action under section 33(6) of the Bombay Sales Tax Act in accordance with law.

Summary

The Supreme Court allowed the appeal by the State of Gujarat, overturning the High Court's decision that section 33(6) of the Bombay Sales Tax Act was ultra vires article 14 of the Constitution. The Court held that the decision in State of Gujarat v. Patel Ramjibhai Danabhai prevails, despite procedural irregularities. The Sales Tax Officer can proceed under section 33(6) of the Act. No costs were awarded.