Ashok Service Centre & Another Etc vs State Of Orissa on 18 February, 1983
In the case of Ashok
Service Centre and Ors. vs. State of Orissa [(1983) 2
SCC 82. ], the Apex Court has held that extension of an
earlier Act mutatis mutandis to a later Act brings in the
idea of adoption, but so far only as it is necessary for the
purpose, making a change without altering the essential
nature of the things changed, subject to of course express
provisions made in the later Act.