I have had the advantage of perusing the judgment prepared by my brothers Yashoda Nandan and K. C. Agrawal, JJ. Hence, I am advisedly referaining from elaborating the reasoning which has persuaded me to arrive at the conclusions stated in my judgment. I have considered it suffi cient to refer to the conclusion formulated in the two judgments aforesaid and I respectfully adopted the reasoning employed in those judgments in support of those conclusions. I have also had the opportunity of seeing the judgment dated 15-9-1978 tendered by K. R. Goyal, J. in Civil Revision No. 511 of 1978 (Lucknow Bench Mjs. Indira Finance Corporation v. Sri Prem Shanker Awasthi ).

I am in complete agreement with the opinion expressed by Yashoda Nandan and K. C. Agrawal, JJ. that U. P. Act No. 57 of 1976 was a later Act than the Central Act No. 104 of 1976. The main reason for my coming to this conclusion is that the mere fact that certain sections of the Central Act No. 104 of 1976 were enforced with effect from 1-2-1977 whereas the U. P. Act No. 57 of 1976 had been enforced from 1-1-1977 would not make the Central Act a later Act. The crucial date in the case of these two enactments wou