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2004 Supreme(MP) 950

2005(2) JLJ 9
Deepak Verma and P.C. Agarwal, JJ.
Jay Engineering Works Ltd. v. Industry Facilitation Council and another
Letters Patent Appeal No. 232 of 2003; against order of Hon‘ble
Justice Shri A.K. Gohil, Single Bench, passed in Writ Petition No.
1150 of 2003;
Decided on 13.12.2004.

Advocates:
S.C. Bagadiya with Gaurav Behal for appellant;
R.C. Chhazed for respondent No.2.

Headnote:(1) Sick Industrial Companies (Special Provisions) Act, 1985--Ss. 16 and 22-- scheme sanctioned for retrieving from sickness--still company was allowed to run and continue its business n protection.

       Jay Engineering Works Ltd. (to be called as appellant) is a public limited company engaged in business of manufacture of electric fans and fuel injection equipments. M/s. Diamond Wire Ltd. (to be called as R. 2) is a small scale industry and supplier of copper wires. Industry Facilitation Council (to be called as Council R. 1) is a statutory authority formed under the Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 (Act of 1993 for short).

       (B) Board for Industrial and Financial Reconstruction (to be called as BIFR) had declared the appellant as a sick unit under the Sick Industrial Companies (Special Provisions) Act, 1985 (to be called as SICA) on 8.4.1994 vide Annexure A-3. A rehabilitation scheme for the appellant was sanctioned on 21.11.1997 vide Annexure A-4. However, this rehabilitation scheme was declared as failed by BIFR on 12.7.2001 vide Annexure A-5. However, later, on initiative of lDBI, a fresh rehabilitation scheme was sanctioned by BIFR on 8.4.2003 vide Annexure A-6.

       (C) The Council (R 1) on 21.8.2002 on application of R 2, passed an award for payment of Rs. 10,92,253/- with interest 1-112 times of PLR of State Bank of India vide Annexure A-8.

       (D) Respondent started execution proceedings before District Judge, Ratlam, who refused to grant stay on such execution on 21.4.2003 vide Annexure A-10.

       As per appellant, it being a sick unit in whose favour rehabilitation scheme has been sanctioned and was being enforced, the Council could not have entertained or awarded for recovery or enforcement of any liability due to R. 2 except with the consent of the BIFR. It was claimed that R 2 could not have referred the dispute to the Council as there had been no arbitration clause in the agreement. Under the agreement, all disputes had been subject to the jurisdiction of the Agra Courts only. Council (R 1) stationed at Bhopal had no jurisdiction to decide. The appellant, on receipt of notice from the Council (R 1), had informed the Council vide its letter dated 7.7.2002 that it had not received the copy of suit along with notice and that it had been registered as sick company by BIFR and thus, the proceedings should not be proceeded further. Despite such information, passage of the award by the Council had been improper and without jurisdiction. It was also claimed that the appellant being a sick unit, had not the financial capacity of depositing 75% of the awarded money and thus, remedy of statutory appeal had been elusory. Moreover, no appellate authority had been in existence. It had been claimed that provisions of section 10 of the Act of 1993 had not been inconsistent with the provisions of section 22 of the SICA and effect could have been given to both of them and thus, only a harmonious construction could be put to the clause providing overriding effect to the Act of 1993. [Paras 2 & 3

       Held: Though the BIFR had sanctioned a scheme for retrieving the appellant company from its sickness yet as a part of such scheme itself the appellant company was allowed to run and continue its business. The appellant company had purchased the stocks from M/s Diamond Wire Ltd. (R 2) even after it was declared sick and had been purchasing such stocks between 28.4.1996 to 30.6.2000 and out of 64 bills for the total amount of Rs. 74,16,689/-, payment for 57 bills of Rs. 63,24,436/- had been made. A balance of Rs. 10,92,253/- had remained unpaid. To enforce payment of such balance amount, M/s Diamond Wire Ltd. (R 2) had approached the Facilitation Council (R 1). Such balance amount had not been included and could not be included in the sanctioned rehabilitation scheme dated 21.11.1997 Annexure A-4. The same had been related to the later transaction. AIR 1997 SC 2027 followed. II (2002) BC 555 relied on. [Para 10

       (2) Sick Industrial Companies (Special Provisions) Act, 1985-S.22-- rehabilitation scheme failed -- provision has no application. [Para 13

       (3) Sick Industrial Companies (Special Provisions) Act, 1985 -S. 16--sick unit declared -- rehabilitation scheme sanctioned -- enquiry commences since date of registration of reference -- unit, being sick, comes under the protection of Board of Industrial and Financial Reconstruction. AIR 1998 SC 2064 and (2000) 5 SCC 515 followed. [Para 8

       (4) Interpretation of Statutes--two Acts in operation--both containing non-obstante clauses and both having overriding effect on all other Laws -- later Act will prevail. (1993) 2 SCC 144 and (2001) 3 SCC 7 followed. (1997) 89 Company Cases 547 relied on. [Para 13

       (5) Interpretation of Statutes--two Acts having conflicting clauses on one construction--both can be harmoniously construed on another point--later Act must be adopted. (1997) 89 Company Cases 547 relied on. [Para 15

       (6) Constitution of India--Art. 226/227--writ petition -- petitioner not able to prove any case for intervention -- bar of laches, delay, omission or availability of alterative remedy has no relevancy. AIR 1958 SC 86, AIR 1967 SC 1450, AIR 1967 SC 1454 and AIR 1976 SC 425 distinguished. [Para 16

       ¼1½ #X.k vkS|ksfxd daiuh ¼fo‘ks"k mica/k½ vf/kfu;e] 1985& &/kkjk 16 rFkk 22& &#X.krk ls mckjus ds fy, ;kstuk eatwj& &fQj Hkh daiuh dks pkyw jgus vkSj viuk dkjckj pykus fn;k x;k& &,sls dkjckj ds lank;ksa ds fy, /kkjk 22 ds v/khu laj{k.k miyC/k ughaA

        t; bathfu;fjax oDlZ fy- ¼ftls vihykFkhZ dgk tk,xk½ fo|qr ia[kksa rFkk bZ/ku var%{ksi.k miLdjksa ds fuekZ.k ds dkjckj esa yxh ifCyd fyfeVsM daiuh gSA eS- Mk;eaM ok;j fy- ¼ftls ç-2 dgk tk,xk½ y?kq m|ksx gS rFkk rkez rkjksa dk çnk;drkZ gSA baMLVªh QSflfyVs‘ku dkmfUly ¼ftls dkmfUly ç- 1 dgk tk,xk½ y?kq vkSj vkuq"kafxd vkS|ksfxd miØeksa dks foyafcr lank; ij C;kt vf/kfu;e] 1993 ¼la{ksi ds fy,] lu~ 1993 dk vf/kfu;e½ ds v/khu xfBr dkuwuh çkf/kdj.k gSA

        vkS|ksfxd vkSj foÙkh; iqufuekZ.k cksMZ ¼ftls ch vkb ,Q vkj dgk tk,xk½ us vihykFkhZ dks #X.k vkS|ksfxd daiuh ¼fo‘ks"k mica/k½ vf/kfu;e] 1985 ¼ftls ,l vkb lh , dgk tk,xk½ ds v/khu mikca/k ,&3 }kjk 8-4-1994 dks #X.k bdkbZ ?kksf"kr fd;k FkkA mikca/k ,&4 }kjk 21-11-1997 dks vihykFkhZ ds fy, iquokZl ;kstuk eatwj dh xbZA rFkkfi] ch vkb ,Q vkj }kjk ;g iquokZl ;kstuk mikca/k ,&5 }kjk 12-7-2001 dks foQy ?kksf"kr dj nh xbZA rFkkfi] ckn esa vkb Mh ch vkb dh çsj.kk ij ch vkb ,Q vkj }kjk 8-4-2003 dks mikca/k ,&6 }kjk ubZ iquokZl ;kstuk eatwj dh xbZA

        dkmfUly ¼çk 1½ us 21-8-2002 dks ç-2 ds vkosnu ij mikca/k ,&8 }kjk Hkkjrh; LVsV cSad ds ih ,y vkj ds Ms<+ xquk C;kt ds lkFk #- 10]92]253@& ds lank; ds fy, vf/kfu.kZ; ikfjr fd;kA

        çR;FkhZ us ftyk U;k;k/kh‘k] jryke ds le{k fu"iknu dk;Zokgh vkjaHk dh ftUgksaus 21-4-2003 dks mikca/k ih&10 }kjk ml fu"iknu ij jksd çnku djus ls badkj dj fn;kA

        vihykFkhZ ds vuqlkj] og ,slh #X.k bdkbZ gksus ds dkj.k ftlds i{k esa iquokZl ;kstuk eatwj dh xbZ gS rFkk çofrZr dh tk jgh gS] dkmfUly] ch vkb ,Q vkj dh lEefr ds fcuk ç 2 dks ‘kks/; fdlh nk; dh olwyh ;k çorZu ds fy, vkosnu xzg.k ;k vf/kfu.kZ; ikfjr ugha dj ldrh FkhA nkok fd;k x;k fd ç 2 fookn dkmfUly dks fufnZ"V ugha dj ldrk Fkk D;ksafd djkj esa ek/;LFke [kaM ugha FkkA djkj ds v/khu leLr fookn dsoy vkxjk ds U;k;ky;ksa dh vf/kdkfjrk ds v/;/khu FksA Hkksiky fLFkr dkmfUly ¼ç 1½ dks fofu‘p;u dh vf/kdkfjrk ugha FkhA dkmfUly ¼ç 1½ dh lwpuk dh çkfIr ij vihykFkhZ us vius i= fnukad 7-7-2002 }kjk dkmfUly dks bfÙkyk nh Fkh fd mls lwpuk ds lkFk okn dh çfr çkIr ugha gqbZ gS rFkk mls ch vkb ,Q vkj }kjk #X.k daiuh ds :i esa jftLVªhÑr fd;k x;k gS vkSj blfy, vkxs dk;Zokgh ugha dh tkuk pkfg,A ,slh bfÙkyk ds ckotwn dkmfUly }kjk vf/kfu.kZ; ikfjr fd;k tkuk vuqfpr vkSj vf/kdkfjrkjfgr gSA ;g nkok Hkh fd;k x;k fd #X.k bdkbZ gksus ds dkj.k] vf/kfu.khZr /ku dk 75 izfr‘kr fuf{kIr djus dk vihykFkhZ dk foÙkh; lkeF;Z ugha gS vkSj blfy, dkuwuh vihy dk mipkj nqxzkZá gSA blds vfrfjDr dksbZ Hkh vihy çkf/kdj.k vfLrRo esa ugha gSA nkok fd;k x;k fd lu~ 1993 ds vf/kfu;e dh /kkjk 10 ds mica/k ,l vkb , dh /kkjk 22 ds mica/kksa ls vlaxr ugha gS vkSj mu nksuksa dks çHkkoh fd;k tk ldrk Fkk vkSj blfy, lu~ 1993 ds vf/kfu;e dks v/;kjksgh çHkko çnku djus okys [kaM dk lkeatL;iw.kZ vFkkZUo;u gh fd;k tk ldrk FkkA ¼iSjk 2 ,oa 3½

        vfHkfu/kkZfjr % ;|fi ch vkb ,Q vkj us vihykFkhZ dks mldh #X.krk ls mckjus ds fy, ;kstuk eatwj dh Fkh rFkkfi Lo;a ml ;kstuk ds Hkkx ds :i esa vihykFkhZ dks viuk dkjckj pykus vkSj lapkfyr djus dh vuqKk nh xbZ FkhA vihykFkhZ daiuh us Lo;a #X.k ?kksf"kr dj fn, tkus ds i‘pkr Hkh eS- Mk;eaM ok;j fy- ¼ç 2½ ls LVkd Ø; fd;k Fkk rFkk og 28-4-1996 ls 30-6-2000 rd ,sls LVkd Ø; djrh jgh Fkh rFkk #- 74]16]689@& dh dqy jde ds 64 fcyksa esa ls #- 63]24]436@& ds 57 fcyksa dk lank; dj fn;k x;k FkkA #- 10]92]253@& ‘ks"k jkf‘k vlanÙk jgh FkhA ml ‘ks"k jde ds lank; ds fy, eS- Mk;eaM ok;j fy- ¼ç 2½ QSflfyVs‘ku dkmfUly ¼ç 1½ ds le{k x;kA ;g ‘ks"k jde eatwj dh xbZ iquokZl ;kstuk fnukad 21-11-1997 mikca/k ,&4 esa lfEefyr ugha dh xbZ Fkh] u dh tk ldrh FkhA og i‘pkrorhZ laO;ogkj ls lacaf/kr FkhA , vkb vkj 1997 ,l lh 2027 vuqlfjrA 2 ¼2002½ ch lh 555 voyafcrA ¼iSjk 10½

       ¼2½ #X.k vkS|ksfxd daiuh ¼fo‘ks"k mica/k½ vf/kfu;e] 1985& &/kkjk 22& &iquokZl ;kstuk foQy & &mica/k ykxw ugha gksrkA ¼iSjk 13½

       ¼3½ #X.k vkS|ksfxd daiuh ¼fo‘ks"k mica/k½ vf/kfu;e] 1985& &/kkjk 16& &#X.k bdkbZ ?kksf"kr& &iquokZl ;kstuk eatwj& &tk¡p funsZ‘k ds jftLVªhdj.k ds fnukad ls vkjaHk gksrh gS& &#X.k gksus ds dkj.k bdkbZ vkS|ksfxd vkSj foÙkh; iqufuekZ.k cksMZ ds laj{k.kk/khu gSA , vkb vkj 1998 ,l lh 2064 rFkk ¼2000½ 5 ,l lh lh 515 vuqlfjrA ¼iSjk 8½<br><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¼4½ fof/k dk fuoZpu& &nks vf/kfu;e çofrZr& &nksuksa esa loksZifj [kaM varfoZ"V rFkk nksuksa dk vU; leLr fof/k;ksa ij v/;kjksgh çHkko& &i‘pkrorhZ vf/kfu;e vfHkHkkoh gksxkA ¼1993½ 2 ,l lh lh 144 rFkk ¼2001½ 3 ,l lh lh 7 vuqlfjrA ¼1997½ 89 daiuh dslsl 547 voyafcrA ¼iSjk 13½<br><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¼5½ fof/k dk fuoZpu& &,d gh vFkkZUo;u ij nks vf/kfu;eksa esa ijLij fojks/kh [kaM& &,d vU; fcanq ij nksuksa dk lkeatL;iw.kZ vFkkZUo;u fd;k tk ldrk gS& i‘pkorhZ vf/kfu;e viuk;k tkuk pkfg,A ¼1997½ 89 daiuh dslsl 547 voyafcrA ¼iSjk 5½<br><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¼6½ Hkkjr dk lafo/kku& &vuq- 226@227& &fjV ;kfpdk& &;kph e/;{ksi ;ksX; ekeyk lkfcr ugha dj ldk& &xQyr] foyac] yksi ;k vkuqdfYid mipkj dh miyC/krk lqlaxr ughaA , vkb vkj 1958 ,l lh 86] , vkb vkj 1967 ,l lh 1450] , vkb vkj 1967 ,l lh 1454 rFkk , vkb vkj 1976 ,l lh 425 çHksfnrA ¼iSjk 16½</font></p></h2> <div class="judgement-document-content"> JUDGMENT<br/><p align="justify">Agarwal, J.--1. Present intra-Court appeal under clause 10 of the Letters Patent against the impugned order of the Single Judge in W.P. No. 1156/2003, dismissing the same.<br/><p align="justify" id="27000071740001" name="27000071740001">2. Facts necessary for decision of this appeal are as follows :<br/><p align="justify">(A) Jay Engineering Works Ltd. (to be called as appellant) is a public limited company engaged in business of manufacture of electric fans and fuel injection equipments. M/s. Diamond Wire Ltd. (to be called as R. 2) is a small scale industry and supplier of copper wires. Industry Facilitation Council (to be called as Council R1) is a statutory authority formed under the Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 (Act of 1993 for short).<br/><p align="justify" id="27000071740017" name="27000071740017">(B) Board for Industrial and Financial Reconstruction (to be called as BIFR) had declared the appellant as a sick unit under the Sick Industrial Companies (special provisions) Act, 1985 (to be called as SICA) on 8/4/1994 vide Annexure A-3. A rehabilitation scheme for the appellant was sanctioned on 21.11.1997 vide Annexure A-4.<br/><p align="justify">However, this rehabilitation scheme was declared as failed by BIFR on 12.7.2001 vide Annexure A-5. However, later, on initiative of IDBI, a fresh rehabilitation scheme was sanctioned by BIFR on 8.4.2003 vide Annexure A-6.<br/><p align="justify">(C) The Council (R 1) on 21.8.2002 on application of R 2, passed an award for payment of Rs. 10,92,253/- with interest 1-112 times of PLR of State Bank of India vide Annexure A-8.<br/><p align="justify">(D) Respondent started execution proceedings before District Judge, Ratlam, who refused to grant stay on such execution on 21.4.2003 vide Annexure A-I0.<br/><p align="justify" id="27000071740002" name="27000071740002">3. As per appellant, it being a sick unit in whose favour rehabilitation scheme has been sanctioned and was being enforced, the Council could not have entertained or awarded for recovery or enforcement of any liability due to R. 2 except with the consent of the BIFR. It was claimed that R 2 could not have referred the dispute to the Council as there had been no arbitration clause in the agreement. Under the agreement, all disputes had been subject to the jurisdiction of the Agra Courts only. Council (R 1) stationed at Bhopal had no jurisdiction to decide. The appellant, on receipt of notice from the Council (R 1), had informed the Council vide its letter dated 7.7.2002 that it had not received the copy of suit alongwith notice and that it had been registered as sick company by BIFR and thus, the proceedings should not be proceeded further. Despite such information, passage of the award by the Council had been improper and without jurisdiction. It was also claimed that the appellant being a sick unit, had not the financial capacity of depositing 75% of the awarded money and thus, remedy of statutory appeal had been elusory. Moreover, no appellate authority had been in existence. It had been claimed that provisions of section 10 of the Act of 1993 had not been inconsistent with the provisions of section 22 of the SICA and effect could have been given to both of them and thus, only a harmonious construction could be put to the clause providing overriding effect to the Act of 1993.<br/><p align="justify" id="27000071740003" name="27000071740003">4. R 2 in its written statement had raised preliminary objection of delay of 11 months and laches and existence of alternative remedy of statutory appeal provided under section 7 of the Act of 1993 and had relied upon section 10 of the Act of 1993 giving overriding effect to that Act in all other laws in force. If further claimed that the appellant had continued to purchase raw material from R 2 even after its being declared as sick unit between 28.12.1996 to 3.6.2000 and out of 64 bills for total amount of Rs. 74,16,689/-, 57 bills for Rs. 63,24,436/had already been paid during the period leaving a balance of only Rs. 10,92,253/-. For payment of this amount the appellant had entered into several agreements-One of each had been on 22.7.1997 vide (Annexure R-2 and R-1) the other being dated 28.9.2000 vide (Annexure R-2 and R-3). It was claimed that rehabilitation scheme date<br/><p align="justify" id="27000071740004" name="27000071740004"><br/><p align="justify" id="27000071740005" name="27000071740005"><br/><p align="justify" id="27000071740006" name="27000071740006"><br/><p align="justify" id="27000071740007" name="27000071740007"><a href="./../judgement/00100002940"></a><a href="./../judgement/00100004617"></a><br/><p align="justify" id="27000071740008" name="27000071740008"><a href="./../judgement/00100022326"></a><br/><p align="justify" id="27000071740009" name="27000071740009"><br/><p align="justify" id="27000071740010" name="27000071740010"><a href="./../judgement/00100002030"></a><br/><p align="justify" id="27000071740011" name="27000071740011"><br/><p align="justify" id="27000071740012" name="27000071740012"><a href="./../judgement/00100032854"><a href="./../judgement/00100032854"></a></a><a href="./../judgement/00100005379"></a><br/><p align="justify"><a href="./../judgement/00100032854"><a href="./../judgement/00100032854"></a></a><a href="./../judgement/00100017562"></a><a href="./../judgement/00100017562"></a><a href="./../judgement/00100004455"></a><a href="./../judgement/00100010077"></a><a href="./../judgement/00100010077"></a><br/><p align="justify" id="27000071740013" name="27000071740013"><br/><p align="justify"><br/><p align="justify" id="27000071740014" name="27000071740014"><br/><p align="justify"><br/><p align="justify"><br/><p align="justify" id="27000071740015" name="27000071740015"><a href="./../judgement/00100010358"></a><a href="./../judgement/00100013074"></a><a href="./../judgement/00100013075"></a><a href="./../judgement/00100016835"></a><br/><p align="justify" id="27000071740016" name="27000071740016"><br/><p align="justify"><br/></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p></p> <center style='color:red;'> <a id='read_rest_of_doc' href="#" rel='nofollow noopener noreferrer'> <strong style='font-size:20px;'>Click Here to Read the rest of this document</strong> </a> </center> </div> <div class="sign-in-btn law-btn"> <a class="nav-link" rel="nofollow noopener noreferrer" href="/legal-judgements">Read more document</a> </div> </div> <div class="d-grid gap-sm-3 gap-2 number-icons"> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="1"> 1 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="2"> 2 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="3"> 3 </div> <div class="number-icon-box green-c tooltip-box premium-trigger" data-tooltip="4"> 4 </div> <div class="number-icon-box yellow-c tooltip-box premium-trigger" data-tooltip="5"> 5 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="6"> 6 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="7"> 7 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="8"> 8 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="9"> 9 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="10"> 10 </div> <div class="number-icon-box tooltip-box premium-trigger" data-tooltip="11"> 11 </div> </div> </div> </div> </div> </div> <div class="col-xxl-4 col-xl-4 col-lg-12 order-3"> <div class="title related-judgments-ai"> <h5 class="mb-3">Cases Referred (13)</h5> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100002940">1. Real Value Appliances Ltd. v. Canara Bank = [AIR 1998 SC 2064]</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100022326">3. Gram Panchayat v. Shree Vallabh Glass Works Ltd. = [AIR 1990 SC 1017]<REFBY>Referred</REFBY></a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100032854">8. Maharashtra Tubes Ltd. v. State Industrial and Investment Corpn. of Maharashtra Ltd. = [(1993) 2 SCC 144]</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100005379">9. Solidaire India Ltd. v. Fairgrowth Financial Services Ltd.. = [(2001) 3 SCC 71]<REFBY>Referred</REFBY></a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100017562">10. Sarwan Singh v. Kasturi Lal = [(1977) 1 SCC 750</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100004455">11. Allahabad Bank v. Canara Bank = [(2000) 4 SCC 406]</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100010077">12. Ram Narain v. Simla Banking and Industrial Co. Ltd. = [AIR 1956 SC 614</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100010358">14. U.P. State v. Mohd. Nooh = [AIR 1958 SC 86]</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100013074">15. Moon Mills v. Industrial Court</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100013075">16. Sales Tax Commr.</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100016835">17. Rohtas Industries v. Union = [AIR 1976 SC 425]</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100004617">2. Rishabh Agro Industries Ltd. v. P.N.B. Capital Services Ltd. = [(2000) 5 SCC 515]</a></p> <p class="mt-2"><a href="https://supremetoday.ai/doc/judgement/00100002030">6. Dy. Commercial Tax Officer v. 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