# SUPERINTENDENT OF TAXES, TEZPUR AND ORS v. M/s. BORMAHAJAN TEA CO. LTD

- **Citation:** [1978] 2 S.C.R. 573
- **Court:** Supreme Court of India
- **Decided:** 1978-01-17
- **Case number:** Civil Appeals Nos. 602 and 603 .. of 1974
- **Bench:** N. L. Untwalia, P. S. Kailasam
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/superintendent-of-taxes-tezpur-and-ors-v-m-s-bormahajan-tea-co-ltd-7395
- **Pages:** 8

## Headnote

(;onstitution of India Art. 136-The discretion of the Court at
the
final.
hearing to decide whether the court would interfere taking the totality of tfle
facts into consideration.
Assani Taxation (On- Goods Carried by Road or on lnland Waterways)
A
B
Act. 1961. Section 7, 9, 11, 20-The return filed beyond the period prescribed
C
lvhether 11011 est.-Retiirn filed without payment of the tax due
whether non
est.-Whether Revenue can treat the return as invalid and thereafter contend
before this Court that the return lvas valid.
The respondent is an assessee under the Assam Taxation (On Goods Carried
by Road or on Inland Waterways) Act, 1961.
The respondent in C. A. 602 ot
1974 submitted the return under section 7(1) of the Act for the period ending
September 30, 1960, without paying the tax on the return as required under
section 20(2) of the Act.
The respondent in C. A. No. 603 of 1974 submitted
his return under section 7 ( 1) for the quarter ending 3 lst December, 1960.
The return \Vas filed beyond the period of 30 days as required by section 7(3 ).
No tax ,,,.-as paid along with the submission of the return in this case also.
The assessing authorities treated the returns filed as invalid
and
therefore,
proceeded \vith the best judgment assessment.
The assessing authorities passed
assessment orders in both the cases under section 9(4) of the Act.
No notices
either u!"!der. section 7 (2) or section 11 of the Act \Vere served on the respon·
dents.
Thei ::-espondent filed a Writ Petition in the High Court and challenged the
assessment orders on the g?ounds :
1. Since the return was filed without depositing the tax in both cases and
filed beyond time in one case the returns are not returns \Vithin the meaning ot
section 7 ( 1) and no assessment proceedings can be made on that.
2. Since no notice. as contemplated by section 7 (2) and section 11 of the
Act dire.cting the assessee to show cause why assessrilent proceedings should
not be initiated within two years from the date of the expiry of the return
'\. ,
period v.as issued no proceedings could be validly initiated -as it had beco1ne
;}_,
time-barred under section 7 (2) of the Act.
·
D
E
F
The appellant contended that the demand. by the Taxing Officer under sec·
tion 9(3) of the Act is in pursuance of the return fUed voluntarily by the assessec
G
though without payment of the tax and that it can be taken as a return and
assessment made under section 9 of the Act.
The High Court held that under section 7 ( 1) the return must be submitted
with_in.·.a period pf 30 days after the compl7tion of the return quarter and that
the return submttted after the statutory· penod must be held to be non est for
the purpose of initiating assessment proceedings.
The High Court also held
that the return submitted without the payment of due on the feturn which is a
mandatory requirement makes the return non est and, therefore, no further pro·
H
ceed~ngs couJd be taken on such a defective return.
·ln appeal by Special Leave the appellant contended :
A
B
c
D
E
574
SUPREME COURT REPORTS
[1978] 2 s.c.R.
l. The High Court was in error in holding that the return submitted by
the respondent is non est.
2. The return is complete and valid when it is submitted in such form
to such authorities as prescribed by the rule and the fact that there
was any defect in the return such as non-payment of tax requ1rcd
under section 20(2) or delay in filing the return within
the time
prescribed under section 7 (3) does not make the return non est.
The respondent contended that this Court should not allow the plea put
forv.'ard on behalf of the appellant that the return was a valid one as it was
admitted that the assessment did not ]Jroceed on the return submitted. That
the appellant treated both the· returns as invalid ones; that the Tax Authorities
cannot be allowed to change their front and submit that they proceeded on the
lbasis of the returns furnished by the respondent.
Dismissing the appeal, the Court
HELD: I. On a

## Text

,,
,J
573
SUPERINTENDENT OF TAXES, TEZPUR AND ORS.
v.
M/s. BORMAHAJAN TEA CO. LTD.
January 17, 1978
[N. L. UNTWALIA AND P. S. KAILASAM, JJ.]
(;onstitution of India Art. 136-The discretion of the Court at
the
final.
hearing to decide whether the court would interfere taking the totality of tfle
facts into consideration.
Assani Taxation (On- Goods Carried by Road or on lnland Waterways)
A
B
Act. 1961. Section 7, 9, 11, 20-The return filed beyond the period prescribed
C
lvhether 11011 est.-Retiirn filed without payment of the tax due
whether non
est.-Whether Revenue can treat the return as invalid and thereafter contend
before this Court that the return lvas valid.
The respondent is an assessee under the Assam Taxation (On Goods Carried
by Road or on Inland Waterways) Act, 1961.
The respondent in C. A. 602 ot
1974 submitted the return under section 7(1) of the Act for the period ending
September 30, 1960, without paying the tax on the return as required under
section 20(2) of the Act.
The respondent in C. A. No. 603 of 1974 submitted
his return under section 7 ( 1) for the quarter ending 3 lst December, 1960.
The return \Vas filed beyond the period of 30 days as required by section 7(3 ).
No tax ,,,.-as paid along with the submission of the return in this case also.
The assessing authorities treated the returns filed as invalid
and
therefore,
proceeded \vith the best judgment assessment.
The assessing authorities passed
assessment orders in both the cases under section 9(4) of the Act.
No notices
either u!"!der. section 7 (2) or section 11 of the Act \Vere served on the respon·
dents.
Thei ::-espondent filed a Writ Petition in the High Court and challenged the
assessment orders on the g?ounds :
1. Since the return was filed without depositing the tax in both cases and
filed beyond time in one case the returns are not returns \Vithin the meaning ot
section 7 ( 1) and no assessment proceedings can be made on that.
2. Since no notice. as contemplated by section 7 (2) and section 11 of the
Act dire.cting the assessee to show cause why assessrilent proceedings should
not be initiated within two years from the date of the expiry of the return
'\. ,
period v.as issued no proceedings could be validly initiated -as it had beco1ne
;}_,
time-barred under section 7 (2) of the Act.
·
D
E
F
The appellant contended that the demand. by the Taxing Officer under sec·
tion 9(3) of the Act is in pursuance of the return fUed voluntarily by the assessec
G
though without payment of the tax and that it can be taken as a return and
assessment made under section 9 of the Act.
The High Court held that under section 7 ( 1) the return must be submitted
with_in.·.a period pf 30 days after the compl7tion of the return quarter and that
the return submttted after the statutory· penod must be held to be non est for
the purpose of initiating assessment proceedings.
The High Court also held
that the return submitted without the payment of due on the feturn which is a
mandatory requirement makes the return non est and, therefore, no further pro·
H
ceed~ngs couJd be taken on such a defective return.
·ln appeal by Special Leave the appellant contended :
A
B
c
D
E
574
SUPREME COURT REPORTS
[1978] 2 s.c.R.
l. The High Court was in error in holding that the return submitted by
the respondent is non est.
2. The return is complete and valid when it is submitted in such form
to such authorities as prescribed by the rule and the fact that there
was any defect in the return such as non-payment of tax requ1rcd
under section 20(2) or delay in filing the return within
the time
prescribed under section 7 (3) does not make the return non est.
The respondent contended that this Court should not allow the plea put
forv.'ard on behalf of the appellant that the return was a valid one as it was
admitted that the assessment did not ]Jroceed on the return submitted. That
the appellant treated both the· returns as invalid ones; that the Tax Authorities
cannot be allowed to change their front and submit that they proceeded on the
lbasis of the returns furnished by the respondent.
Dismissing the appeal, the Court
HELD: I. On a reading of section 7(1) and section 20(2) of the Act it
cannot be said that the submission of the learned Counsel for the appellant that
it is not necessary that the tax should be paid before valid return is submitted is
without substance. This Court in the decision of Superintendent of Taxes v.
Onkar111al l\'atl11nal has held that before proceedings could be taken under section
9(4) it is mandatory that notice under section 7(2) will have to be issued.
Therefore, the only approach which is available to the appellant and which
has been taken by it before this Court is that the assessment proceedings are
valid as the return is not non est. This Court should not allow the appellant
to take this plea.. It was admitted before the High Court that the assessment
was not based on the returns filed. This Court under Article 136 of the Constitution cannot permit the State to contend that it can proceed on the basis that
lhe returns were valid especially when the plea before the High Court was that
the returns \Vere invalid.
[579 A, D, F·G]
Superintendent of Taxes, Dhubri and Ors. v. Onkarmal Nathnial Trust etc.
1975 Supp, S.C.R. 365 at p. 375 referred to.
2. The exercise of pov.'ers under Article 136 is discretionary. Even though
~
there may be substance in the argument put forward on behalf of the <ippellaitt
the Court taking the totality of the circumstances may declirie to interfere in
an appeal by special leave.
[579 G-H, 580 Al
·
Trivedi v. Nagrashra, [1961] 1 SCR 113 at 117 and State of Gujarat and
F
Ors. v. (,'ujarat Revenue Tribunal and Oi;s., [1976] 3 SCR 565 at 578, followed.
G
H
The Court found that on the facts of the case the court is not called upon
to decide this question.
[579 Al
CIVIL APPELLATE JURISDICTION: Civil Appeals Nos. 602 and 603
..
of 1974.
,4..
Appeals by Special Leave from the Judgment and Order dated the
3rd July, 1973 of the Assam & Nagaland High Court in Civil Rule Nos.
1000 and 1001 of 1969.
L. N. Sinha and S. N. Chowdhary for the Appellant.
A. K. Sen, J.P. Bhattacharjee, P.H. Parekh and Miss Manju Jetley
for Respondent.
The Judgment of the Court was delivered by
KAil.ASAM, J. These appeals are preferred by the Superintendent of
Taxes, Tezpur, by special leave against the judgment and order passed
•,),
..
SUPDT. TAXES v. BORMAHAJAN TEA co. (Kailasam, !.)
575
by the }iigh Comt of Assam and Nagaland at Gauhati in Civil Rule
Nos. 1000 and 1001 of 1969.
The respondent is Mis. Bonnahajan Tea Co. Ltd., who is assessee
under the Assam Taxation (On Goods Carried by Road or on Inland
Water-ways) Act, 1961.
The Assam Taxation (On Goods Carried
A
by Road or on Inland Water-ways) Act was passed in 1954. The
B
validity of the Act was challenged by various parties before the Assam
High Court and this Court. This Court on September 26, 1960 held
that the Act was ultra vires of the Constitution as the previous sanction
of the President was not taken as required under Art. 304 of the Constitution. The present Act, The Assam Taxation (On Goods Carried
by R®d or Inland Water-ways) Act, 1961 (hereinafter called as
"the Act"); was passed by the Assam Legislature with the S'allction .ofl
C
the President for the purpose of validating the tax that had been imposed under the 1954 Act. The Act received the assent of the President on April 6, 1961 and was published in the Assam Gazette on
April 15, 1961 and was to be in force only up to March 31, 1962 .
The validity of this Act was also challenged and the High Court oe
Assam by its order dated August l, 1963 held that this Act was also
ultra vires.
The State Government appealed to this Court against
D
this judgment. While the appeal was pending before this Court two
writ petitions filed by different assessees under Art. 32 of the Constitution before this Conn were disposed of on December 13, 1963 holding that the Act was valid.
On an application made by the Government of Assam pending the appeal against the order dated August 1,
1963 of the Assam High Court this Court granted stay of the operation
of the judgment of the High Court and on January 29, 1965 made the
E
stay absolute subject to the condition that the assessment proceedings
could continue but no levy should be made. On April 1, 1968 this
Court reversed the judgment dated August l, 1963 of the Assam High
Court and held the present Act to be valid. Though the present
Act
was passed in 1961 as the matter was pending before the Courts the
assessment proceedings could not be taken up till January 29, 1965
when this Court allowed the assessment proceedings to be continued.
F
The two appeals before us relate to the assessment quarter ending
September 30, 1960 and December 31, 1960. In Ci"il Rule No. 1000
of 1969, Assam High Court, out of which Civil Appeal No. 602 of
_1974 before this Coun arises, the respondent company submitted the
return on October 27, 1960 under section 7(1) of the Act for the
period e!1ding Se~tember 30, 1960.
ThEl respondent submitted
the
G
return without pa~mg tax on the return as required under section 20(2)
of the Act: In .c!v1l Rule No. 1001 of 1969 in the Assam High Court,
out of which Civil Appeal No. 603 of 1974 arises in this Court
the
res~ndent submitted a return on February 14, 1961 for the q~arter
endmg December. 31, 1960 under section 7(1) of
the Act. The
re.tm:n under section 7(1) has.to be submitted under section 7(3)
within 30 days of the completmn of the quarter in respect of which
H
th~ retu:ns are to be fil~d: In this return also no tax as required was
·paid pnor to the subm1ss1on of the return. It may be noted that
576
SUPREME COURT REPORTS
[1978] 2 s.c.R.
A
while in Civil Appeal No. 602 of 1974 the retnrn was filed within time
but without payment of tax, in Civil Appeal No. 603 of 1974 the
return was filed out of time and without payment of the tax.
B
c
D
E
F
G
H
Orders of assessments were passed in both the cases on June 19,
1969 in pursuance of the provisions of section 9(4) of the A~t. It
is the common case that no notice either under section 7(2) or section
11 of the Act was served on the respondent for the submission of the
return for the periods in question. In the High Court the respondent submitted that order of assessment made by the Revenue on June 19, 1969
is not valid in law on two grounds. Firstly, it was contended that as the
return in Civil Rule No. 1000 of 1969 was filed without the necessoary
deposit of the tax the return is not a return within the meaning· of
section 7(1) and no assessment proceedings can be taken on that. It
was further submitted that as no notice as contemplated under section
7 (2) and section 11 of the Act directing the assessee to show cause
why assessment proceedings should not be initiated within 2 years
from the date of the expiry of the teturn period was issued, no assessment proceedings could be validly initiated as it became time-barred
under section 7 (2) of the Act. The plea on behalf of the Government
was th•at the demand by the taxing officer under section 9(3) of the
Act is in pursuance of the retnrn filed voluntarily by the assessee
though without payment of the tax and out of time and that it can
be taken as a return and assessment made under section 9 of the Act.·
Jn .this view the submission was that it is not necessary for the tax
authorities to issue any notice under section 7(2) within 2 years from
the date on which the return ought to have been submitted. The High
Court held that as under section 7(1) the return must be submitted
within a period of 30 days after the completion of the return quarter,
the return submitted after the statutorylperiod must be held to be non-
·est for the purpose of initiating assessment proceedings based thereon
and as no action had been taken, either under section 7(2) or section
11 of the Act, in the present case, the assessment order dated June
19, 1969 is 'beyond the competence of the authorities. With regard to
Civil Rule No. 1000 of 1969 the High Court came to the same conclusion ou the ground that though the return was admittedly submitted
within the prescribed time, the tax due on that return was not paid
and •as payment of tax before furnishing a return under section 7{1)
of the Act is mandatory such failure would result in making the return
non-est and therefore uo further proceedings can be taken or such a
defective return.
Jn the result the High Court. held that the return
submitted iu Civil Rule No. 1000 of 1969 although within the prescribed period is not a return within the meaning of section 7(1) and
that the return in Civil Rule No. 1001 of 1969 as it was beyond the
prescribed period and without payment of tax cannot be treated as a
return under section 7 ( 1) of the Act and as admittedly no proceedings
were taken under section 7 (2) of the Act the tax authorities were not
competent to proceed with the assessment.
·
In the appeals before us Mr. Lal Narain Sinha, the learned counsel
for the appellant, submitted that the High Court was in error in holdr'
••
\
SUPDT. TAXES v. BORMAHAJAN TEA co. (Kailasam, J.)
577
fag that the return submitted by the respondent is non est. The learned counsel referred to section 7 (1) which requires that the return shall
be furriished in such form and to such authorities as may be prescribed.
The form is prescribed by Assam Taxation (On Goods Carried by
Road or on Inland Water-ways) Rules, 1961.
Rule 6 prescribes
that the return shall be furnished in Form No. I and Rule 7 requires
that return shall be signed and verified by the dealer or producer or
his agent.
Form No. I under the, Rules requires in Column E that
•the amount paid with the Challan No. and date should be noted. Section 20 prescribes the manner in which the tax shall be paid. Section
.20(2) provides that before any producer or dealer furnishes the return
required by sub-section ( 1) of section 7, he s.llall in the prescribed
manner-j)ay into the Government Treasury the full amount of tax due
from him under this Act on the basis of such return· and shall furnish
along with the returns a receipt from such Treasury in token of payment of such tax.
Section 13 provides penalty for failure to
pay
tax.
It was submitted by Mr. Lal Narain Sinha that a return is complete and valid when it is submitted in such form and to such authority
as prescribed by the Rules and the fact that there was any defect in
the return such as non-payment of tax as required under section 20(2) ·
or delay in filing the return within the time prescribed under section
7(3) the return will not become non est.
The consequence of filing
a defective return is not to make the return non est but to make the assessee liable to penalty under section 13 of to other proce.edings.
So
long as ther is a return the learned counsel submitted that it was not
·necessary for the tax authorities to proceed under section 7(2) which
is applicable to cases where no return has been submitted.
Jn support of his contention that any defect in the return would not make
the return non est, the learned counsel referred us to three decisions.
A.I.R. 1931 Cal. 476, A.LR. 1932 P. C. 165 and 48 I.T.R. 1.
In
Chandra Nath Bagchi vs. Nabadwip Chandra Dutt and Others(')
the judgment debtor pleaded want of notice under Order 21, Rule 22
of the Civil Procedure, Code, which·requires that an opportunity should
be given to the judgment-debtors against whom execution is taken out
more than a year after the decree to show cause why execution should
not proceed.
It was admitted that no such notice was in fact given
but as the judgment-debtor in that case was actively litigating objecting
to the execution being taken against him, he cannot be permitted to
plead failure of notice under 0.21 Rule 22.
Chief Justice Rankin
while accepting the requirement that a notice under 0.21, Rule 22,
is necessary found that in the case before him the parties have been
litigating actively with each other upon the question whether the execution should proceed and how it should proceed.
In the circumstances
the learned C. J. observed : "It appears to me to be merely piling
unreason u~on technicality to hold upon the circumstances of this
case that it 1s open to the judgment-debtors on these grounds to object
lo the jurisdiction of the Court because they have not got a formal notice
A
B.
c
D
E
F
G
to do something, namely to dispute the execution of the decree when
in point of fact they were busy disputing about it in all the courts for
H
the best part of the last two years."
Relying on· the above observation
the learned counsel submitted that the respondent who challenged the
·-·-~-----
( 1 ) A.l.R. 1931 Cal. 476.
578
SUPREME COURT REPORTS
(1978] 2 S.C.R.
A
validity of the enactment and who to9k part in the litigation questioning validity of the assessment for several years and who have the return
cannot now contend that the assessment is not valid having been filed:
beyond ·time or without payment of the tax.
B
c
D
E
F
G
H
In Nagendra Nath Dey and Anr. vs. Suresh Chandra Dey amt
Others,(') the Judicial Committee held that any application by
a
party to an appellate Court, asking it to set aside or revise a decision
of a Subordinate Court, is an appeal within the ordinary acceptation
of the term, and that it is no less an appeal because it is irregular or
incompetent.
Relying on this decision ii was submitted that the retnrn is no less a return though it was defective in that tax was not pai<l
and was presented out of time.
In Gursahari Saigal vs. Commissioner of Income-tax, Punjab (2)
the Supreme Court was construing section 18A(6) and (8) of
the
Indian Income-tax Act, 1922.
Sub-section (6) provided that when
the tax paid on the basis of his own estimate is less than 80% of the
tax determined on the basis of the regular assessment simple interest
at the rate of 6 % per annnm from the first day of January in the financial year in which the tax was paid up to the date of the said regular
assessment shall be payable by the assessee upon the amount by which
the tax so paid falls short of the said eighty per cent. . According to
the sub-section interest has to be calculated from first January in the
financial year in which the tax mentioned was paid and such c~lculation
has to be made on the short-fall between the amount paid and 80 per
cent of the tax which was found payable on the regular assessment.
According to sub-section (8) where on making the regular assessment
Income-tax Officer finds that no payment of tax. has been made
in
accordance with the provisions of this section, interest calculated
in
the manner laid down in sub-section (6) shall be added to the tax as
determined on the basis of regular assessment.
The assessee's contention was that since he had not paid any tax at all it is not possible to
calculate interest in the manner laid down in sub-section (6). The plea
was that in a case in which no tax had been paid at all, sub-section (6)
will have no application as there is no short-fall between 80 per cent of
the tax payable on regular assessment and the amount actually paid.
The Court rejected the plea and held that sub-section (6) should be
read according to the provisions of which interest has to be calculated
as provided in sub-section (8), in manner which makes it workable
and thereby prevent the clear intention of sub-section
(8)
being
defeated.
The Court further held that the intention was that inte~·est
should be charged from first January of the financial year in which the
tax ought to have been paid and those who paid the tax but a smaller
amount and those who did not pay tax at all would then be put in the
same position substantially.
On the strength of the decision it was
submitted .that the respondent who had not paid the tax cannot take
advantage of his omission and say that the assessment
proceeding~
cannot be proceeded with on the return submitted.
(I) [1932] P.C. 165.
(2) 48 l.T.R. l.
•
SUPDT. TAXES v. BORMAHAJAN TEA co. (Kailasam, !.)
579
On a reading of section 7 ( 1) and section 20 (2) of the Act it canA
not be said that the submission of the learned counsel for the appellant
tJiat it is not necessary that the tax should be paid before valid return
is submitted is without substance.
On the facts of the case we feel
we are not called upon to decide this question.
Certain enactments,
as pointed out by the High Court, provide that the return submitted will
not be valid unless it is accompanied by Treasury Receipt showing payment of tax (vide sub-section (6) of section 19 of the Assam AgriculB
tural Income-tax Act, 1939).
Section 16 of the Assam Sales-tax Act,
i 94 7 provides that no return submitted under this section shall be valid
unless it· is accompanied by a Treasury Receipt show;ng payment of
the tax due.
Section 7 (1) of the Act merely requires that the return
should be furnished in such forni and to such authority as may be prescribed.
The returns were admittedly submitted to the authorities.
Though the form requires mentioning of the particulars of the Treasury
C
challan for the payment of the tax, it wa~ submitted that the return
furnished without payment of the tax cannot be said to be return at
all.
It was further pleaded that the failure to pay the tax as required
under section 20(2) will not make the return non-est.
We refrain
from deciding this question.
Mr. A. K. Sen, the learned counsel for the respondent, submitted
D
that this Court should· not allow the plea put forward on behalf of the
appellant that the return was a valid one as it was admitted that the
assessment did not proceed on the return submitted. He referred to the
judgment of the High Court wherein it is stated
:"It is also the admitted position in both these cases, tbe Superintendent of Taxes treated
the returns filed as invalid ones."
It was submitted tbat the
tax
authorities cannot now be allowed to change their front and submit that
E
they proceeded to assess on the basis of the returns furnished by the
respondent.
It is common ground that no notice under section 7(2)
of the Act within 2 years of the expiry of the return period was issued
to the respondent.
This Court, by a majority in Supdt. of Taxes,
Dhubri and Othus vs. Onkarmal Nathmal Trust etc.,( 1)
has held
that before proceedings could be taken under section 9 ( 4) it is mandatory .that notice under section 7 (2) will have to be issued.
Therefore,
F
the only approach that is available to the State and which has been
taken by the learned counsel, is that the assessment proceedings are
valid as the return is not non-est.
The question that arises for consideration is whether we should allow this plea to be taken by th_e State
when it admitted before the High Court that the assessment was not
based on the return. It has to be seen that the ground that was urged by
the respondent was that the returns were non-est which was accepted
G
by the High Court.
We do not think we wlll be justified in these
appeals under Art. 136 of the Constitution to permit the State to contend
that it can proceed on the basis that the returns were valid, especially
when the plea before the High Court was that the returns were invalid.
This Court has repeatedly held that the exercise of power under Art.
136 is discretionary.
(vide Trivedi vs. Nagrashra) (2). In State
of_G_ujarat & Ors vs. Gujarat Revenue Tribunal & Ors. (') this Court
H
(I) [1975] Supp. S.C.R. 365 at p. 375.
(2) [1961] l S.C.R. 113, 117.
(:l) [1976] 3 S.C.R. 565, 578.
580
SUPREME COURT REPORTS
(1978] 2 S.C.R.
A
held that ever though there may be substance in the argument put forward on behalf of the appellant the Court taking the totality of the
circumstances may decline to interfere in an appeal filed by special leave
of the Court under Art. 136 of .the Constitution.
In the result the appeals are dismissed.
No order as to costs.·
l'.H.P.
Appeals dismissed.
•
•