Vengdasalam Pillai vs Union Territory Of Pondicherry on 18 February, 1985
Learned Senior Counsel
placed reliance on Commissioner of Income Tax, Bombay and Others
v. Podar Cement Pvt. Ltd. and Others16, Vengdasalam Pillai v. Union
Territory of Pondicherry17, State of Gujarat v. Savitri Devi 18,
Haricharan Singh v. Shivrani and Others 19 and Deena Nath v. Pooran
Lal20 to fortify this submission.