Ibiza Industries Ltd. And Anr vs Union Of India And Ors. on 21 August, 1998
In this context reference may be made to a Full Bench decision of the Allahabad High Court in the case of Asiatic Engineering Co. v. Acchree Ram, (FB) as also the Full Bench decision of the Kerala High Court in the case of Ananthun Pillai v. State of Kerala, (FB) and the Division Bench judgment of Calcutta High Court in the case of Jiban Krishna Karmakar v. State of West Bengal, 1992 CWN 226 (DB) and the observations made therein do lend concurrence to the views expressed above.