Jesus Sales Corporation vs Union Of India on 29 September, 1993
We may note that in M/s. Jesus Sales Corporation v. Union of India and Others , the same issue was considered and it was held by a Full Bench that an opportunity has to be given before deciding application of the third proviso to Section 4-M of the Act. It was 2nd proviso to Section 4-M of the Act at the relevant point of time, when the Full Bench took up the matter.