Mahabir Sugar Mills Pvt. Ltd. vs The Union Of India (Uoi) And Anr. on 16 April, 1974
In support of this contention two decisions of the Supreme Court--Indra Sohan Lal v. Custodian of Evacuee Property, AIR 1956 SC 77 and Kalawati Devi v. I.-T. Commissioner, AIR 1968 SC 162 and a Division Bench decision of our High Court in the case of Allahabad Theatres v. Kusum, AIR 1974 All 73 were cited. Sri B.N. Sapru, appearing for the Central Government in reply submitted that for the purpose of levying additional price by virtue of Section 6 of the General Clauses Act the 1955 Order would sustain the power of the Additional Price Fixation Authority. Sri Sapru further contended that the 1966 Order proprio vigore confers a power and the determination of the additional price was competently done in exercise of the powers conferred on the Additional Price Fixation Authority by Clause 5 of the said Order.