JUDGMENT

This is an appeal by the State of Guiarat from ajudgment of the High Court of Gujarat dt/- 24-7-73 by which the High Court, following an earlier decision of the Court in Patel Ramjibhai Danabhai v. Tambe, Sales-tax Officer, (ILR 1970 Guj 1020) came to the conclusion that the provisions of S. 33(6) of the Bombay Sales-tax Act, 959 were ultra vires Art. 14 of the Constitution. It is pointed out on behalf of the State that the above decision of the Gujarat High Court has subsequently been reversed by the judgement of a five-Judge Bench of this Court in a batch of appeals, reported as State of Gujarat v. Patel Ranjibhai Dhanbhai, (1979) 3 SCR 788. In view of the above-cited decision of this Court, the appeal has to be allowed.

2. Learned counsel for the respondent, however, submitted that this Court, while deciding State of Gujarat v. Patel Ranjibhai (AIR 1979 SC 1098) (supra), had not issued notices to the Advocates General of the States of Bombay and Gujarat as required by the provisions of S. 100 read with . XXVII-A of the Code of Civil Procedure..In fact we do not know whether any such notices had been issued or not. But we are not able to appreciate as to what consequence