Judgment

JUDGMENT:- These two appeals are preferred against what may be described as rather unusual orders of Madhya Pradesh High Court. The facts which we shall presently narrate speak for themselves.

2. The Madhya Pradesh legislature enacted Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam (Madhaya Pradesh Entry Tax Act) in the year 1976. It provides for levy of tax on entry of goods into a local area for consumption, use or sale therein. The Act is relatable to Entry 52 of List II of the VII Schedule to the Constitution of India. Under the Act, a notification was issued by the Government on 28th June. 1990 prescribing the rates of tax on two items including lime-stone. The levy on lime-stone was at the rate of 10% on the taxable quantum. The validity of the notification was challenged by the respondent herein by way of writ petition in the Madhya Pradesh High Court. It was filed on 31-11-1991 and came up for admission on 6-2-1992. On the same day, and without sending a notice to the respondents in the writ petition, the Division Bench comprising the learned Chief Justice and Justice Issrani struck down the notification, following the decision of this Court in In