Union Of India vs Tarachand Gupta & Bros on 28 January, 1971
Shri Doiphode also cited the case of Girdharilal Bansidhar v. Union of India, AIR 1964 SC 1519 emphasising that the case of Girdharilal Bansidhar was noticed by the Hon'ble Supreme Court in the case of Union of India v. Tarachand Gupta, supra but was never over-ruled and on the other hand it was distinguished on the facts and circumstances of the case. Thus, according to him the law laid down in the case of Girdharilal Bansidhar still holds the field and support the impugned order.