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5. The decision of the Apex Court relied upon by the learned counsel for the respondent in V.N.Devadoss v. Chief Revenue Control Officer-Cum- Inspector reported in (2009) 7 SCC 438 , does not apply to the case on hand, in which applicability of Article, which has referred to above has not taken into consideration. Further, factual finding rendered therein was effected on the basis of the value fixed by Assets Sales Committee consisting of members such as representatives of IDBI, debenture-holders, Government of West Bengal and Special Director of BIFR. Therefore, the said judgment is distinguishable.