9911796707
TMI Blog1990 (11) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... eal 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court in a batch of appeals, reported as State of Gujarat v. Patel Ramjibhai Danabhai [1979] 44 STC 137. In view of the above-cited decision of this Court, the appeal has to be allowed. Learned counsel for the respondent, however, submitted that this Court, while deciding State of Gujarat v. Patel Ramjibhai Danabhai [1979] 44 STC 137 had not issued notices to the Advocates-General of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Patel Ramjibhai Danabhai [1979] 44 STC 137 cannot be ignored by this Bench merely because there was some procedural irregularity (assuming that there had been such a lapse) of the nature mentioned. We, therefore, allow this appeal following the decision of this Court in State of Gujarat v. Patel Ramjibhai Danabhai [1979] 44 STC 137. The Sales Tax Officer will be at liberty to take further action ..... X X X X Extracts X X X X X X X X Extracts X X X X
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