Union Of India (Uoi) vs Jayalakshmi & Co. And Ors. on 22 June, 1978
There is also no dispute about the fact that Commissioner(Appeals) has followed the said decisions and has thus complied with declaration of law by the Honble Supreme Court in the case of Kamalakshmi Finance Company Ltd. (supra). However, he has remanded the matters with directions to the authorities below to re-decide the issue after the outcome of the Revenues appeal before the Honble High Court of Odisha.