( 1 ) WE have heard learned counsel for the parties. In view of our order in Special Leave Petition (Civil) No. 3946 of 1991 dated April 24, 1992 there is no merit in the special leave petition and the same is dismissed. Learned counsel appearing for the petitioner states that the petitioner is a society registered under the Karnataka Cooperative Societies Act, 1959 and as such the High court was not justified in reaching the conclusion that the petitioner was doing commercial business. This point was not raised before the High court. The division bench dismissed the writ appeal following its judgment in Writ Appeal No. 1501 of 1988 [civil Appeal no. 1853 of 1992, arising out of Special Leave Petition (Civil) No. 3946 of 1991]. We are not inclined to go into this question as there is no factual basis before us. The special leave petition is dismissed.