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proceedings he is precluded from applying under S. 34 of the Act for stay of the suit." 21. Bortes S. A. v. Astrouic Compania ... proceedings' within the meaning of S. 34 of the Act. 22. The meaning of the expression 'other steps in the proceedings

Customs Act does not govern the present case, for that section was inserted in that Act by Act No. XXI of 1955 whereas the order ... case or not. directly dealt with Section 123 of the Customs Act. No doubt, in this decision no reference was made to the earlier decision

Addl. Commissioner Of Income-Tax vs S.R.Y. Ankineedu Prasad on 26 August, 1977