JUDGMENT

MATHEW, J.:—We first take up for consideration Civil Appeals Nos. 506-510 of 1971.

2. The appellants in these appeals filed writ petitions before the Andhra Pradesh High Court questioning the validity of notices issued by the 2nd respondent therein under the Emergency Risks (Goods) Insurance Act (Act 62 of 1962) and the Emergency Risks (Factories) Insurance Act (Act 63 of 1962) (hereinafter referred to as the Acts collectively and individually as the Goods Act and the Factories Act respectively). The impugned notices stated that the appellants had evaded payments of emergency risks insurance premiums in respect of goods or factories, as the case may be, by undervaluing the goods or factories for the purpose of insuring them under the Acts. A learned single Judge of the High Court allowed the writ petitions on the ground that, after the expiry of the Acts, there could be no authorized officer to determine the quantum of the evaded premia on the basis of the correct value of the goods or factories. Appeals were filed against the orders, and a Division Bench of the Court, by a common judgment, held that the liability to pay the evaded premiums arose during the currency