( 1 ) IN spite of service of notice no one appears for the respondents. Be that as it may, upon hearing the learned counsel for the appellant, we find that the law in regard to the relevant date for determining the rights and liabilities under the Workmens Compensation Act has been settled by a three-Judge Bench of this court in Kerala SEB v. Valsala K. AIR 1999 sc 3502 : 1999 (8) SC 254: 1999-II-LLJ-l112. In Valsala case (supra) the decision of the two-Judge Bench in New India Assurance Co. Ltd. v. V. K. Neelakandan (CAs Nos. 16904-09 of 1996, decided on November 6, 1996) stands overruled and the instant judgment under appeal having been on specific reliance on an overruled judgment, we do find some force in the submission of the learned advocate that valsala case (supra) has its application in all force in the contextual facts. In that view of the matter the law as declared in Valsala case (supra) should be made applicable in the present case. The appeals are, therefore, allowed. The order of the High Court stands set aside. No order as to costs.