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1979 DIGILAW 426 (SC)

SALES TAX OFFICER, ENFORCEMENT BRANCH DIVISION II, AHMEDABAD, v. B. N. PATEL & COMPANY

1979-10-05

E.S.VENKATARAMIAH, V.D.TULZAPURKAR

body1979
ORDER TULZAPURKAR, J. The respondent has been served with notice in this appeal but he has remained absent and the matter is proceeded with ex parte. In view of the judgment of this Court in State of Gujarat v. Patel Ramjibhai Danabhai ([1979] 44 S.T.C. 137 (S.C.); (1979) 3 S.C.C. 347 ), this appeal has to be allowed. It is accordingly allowed and the judgment and order of the High Court dated September 17, 1970, are set aside and the original writ petition being Special Civil Application No. 955 of 1970 is dismissed. There will be no order as to costs. Appeal allowed.