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TMI Blog1970 (9) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory, namely, a textile mill, which has 628 looms including 100 automatic looms and is running about 28,000 spindles. This company is found to be employing about 1,700 workers at its factory. The petitioner firm is having business with the third respondent and as such it had some dealings with it. It is found that on 23rd August, 1968, respondent No. 3 - the company - purchased 100 bales of cotton from the petitioner firm on condition of 80% of cash payment. In fulfilment of this agreement a cheque for the amount of ₹ 62,500 was given by the third respondent to the petitioner-firm. This cheque was dishonoured and subsequent cheques with were issued were also dishonoured. The petitioner-firm claim that its total dues under the above referred transactions amount to ₹ 78,308.65. 3. It is an admitted position that on 11th November, 1968, the textile mill run by the third respondent ultimately closed down. 4. So far as Spl. C.A. No. 638/69 is concerned, there also the petitioners is a partnerships firm. Its claim is that it has been supplying cotton bales to the above referred New Manekchowk Spinning and Weaving Co. Ltd. and in respect of the sale of these bales, an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an industrial undertaking which is a company includes also a power to appoint any individual, firm or company to be the managing agent of the industrial undertaking on such terms and conditions as the Central Government may think fit. 6. By the notification which is issued by the Central Government under this section on 14th February, 1969, the Gujarat State Textile Corporation Ltd. is appointed as the authorised controller to take over the management of the whole undertaking of the New Manekchowk Spinning and Weaving Co. Ltd. This notification is in the following terms : Ministry of Industrial Development and Company Affairs (Department of Industrial Development). Order New Delhi, the 14th February, 1969. S. No. 620/18/A/IDRA/69. - Whereas the Central Government is of the opinion that the New Manekchowk Spinning and Weaving Co., Ltd., Ahmedabad, an industrial undertaking in respect of which an investigation has been made under section 15 of the Industries (Development and Regulation) Act, 1951 (65 of 1951), is being managed in a manned highly detrimental to public interest : Now, therefore, in exercise of the powers conferred by section 18A of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment necessary to do so, the State Government, may by notification in the official gazette, declare that an industrial undertaking specified in the notification, whether started, acquired or otherwise taken over by the State Government and carried on or proposed to be carried on by itself or under its authority, or to which any loan, guarantee or other financial assistance has been provided by the State Government shall, with effect from the date specified for the purpose in the notification, be conducted to serve as a measure of preventing unemployment or of unemployment relief and the undertaking shall accordingly be deemed to be a relief undertaking for the purposes of this Act. (2) A notification under sub-section (1) shall have effect for such period not exceeding twelve months as may be specified in the notification; but it shall be renewable by like notifications from time to time for further periods not exceeding twelve months at a time, so however that all the periods in the aggregate do not exceed five years. 4. (1) Notwithstanding any law, usage, custom, contract, instrument, decree, order, award, submission, settlement, standing order or other provisions w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1904, shall apply to the power to issue such notification. 11. The Schedule which is referred to in section 4(1)(a)(i) mentions two Central Acts, namely, The Industrial Employment (Standing Orders) Act, 1946 (XX of 1946) and The Industrial Disputes Act, 1947 (XIV of 1947) , the Bombay Acts, namely, The Bombay Industrial Relations Act, 1946 (XI of 1947) and The Bombay Shops and Establishments Act, 1948 (LXXIV of 1948) and one Saurashtra Act, one Hyderabad Act and two Madhya Pradesh Act with which we are not concerned in this petition. Under the provisions of section 3 and 4 of the State Act, which are quoted above, the State Government has issued two notification on 21st February, 1969. The notification issued under section 3 of the State Act says that with effect from 21st February, 1969, the New Manekchowk Spinning and Weaving Co. Ltd. to which a guarantee for the advance of a loan of rupees twenty lakhs by the State Bank of India has been provided by the Government of Gujarat, shall, with effect from 21st February, 1969, be conducted to serve as a measure of unemployment relief and shall accordingly be deemed to be a relief undertaking for the purpose of the said Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se sections is challenged by them. (2) They have further contended that the impugned sections 3 and 4 of the State Act are ultra vires the Constitution inasmuch as they delegate in favour of the State Government wide and excessive powers without fixing any guidelines and they thus enable the State Government to discriminate between persons falling within the same classification, thereby infringing the fundamental rights of equal protection contemplates by article 14 of the Constitution. (3) Further, according to the petitioners, these two impugned sections of the State Act also infringe the fundamental rights to hold property contemplated by article 19(1)(f) of the Constitution; and (4) If was alternatively contended on behalf of the petitioners that even if it is believed that the impugned sections 3 and 4 of the State Act are intra vires the Constitutions, the notifications issued under these two sections are vitiated because the notification under section 3 is beyond the scope of that section, and the notification issued under section 4 is issued by the Government without applying its mind. 16. These are the only four points which are raised on behalf of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners contended that it was not open either to the State Legislature or to the State Government to take over the management and control of the industry conducted by New Manekchowk Spinning and Weaving Co. Ltd. and, therefore, also the State Act should be struck down as ultra vires and void. 20. In reply to these contentions, the learned advocates of the respondents contended that the State Act really falls within entries 22, 23 and 24 of the List III (Concurrent List) of 7th Schedule and neither under entry 52 of the List I nor entry 24 of the List II. In order to appreciate the contentions of the respondents, it would be proper to know what these three entries of the Concurrent List provide. These entries are in the following terms : 22. Trade unions; industrial and labour disputes. 23. Social security and social insurance; employment and unemployment. 24. Welfare of labour including conditions of work, provident funds, employers' liability, workmen's compensation, invalidity and old age pensions and maternity benefits. 21. On behalf of the respondents it was pointed out that with a view to decide whether a particular enactment is within or beyon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acted with a view to prevent unemployment or to relieve the same, and on the other had some of the provisions of the stature do provide for the subject of industry . It cannot be disputed that the industry conducted by the New Manekchowk Spinning and Weaving Co. Ltd. in industry covered by entry 52 of the List I. Thus, there is undoubtedly some overlapping on the subject of industry contemplated by entry 52 of the List I. But overlapping of this type is inevitable in a federal constitution. In this connection, we may refer to the following observations of Sir Maurice Gwyer C.J. in the United Provinces v. Mst. Atiqa Begum : The subjects dealt with in the three legislative lists are not always set out with scientific definition. It would be practically impossible for example to define each item in the provincial list in such a way as to make it exclusive of every other item in that list and Parliament seems to have been content to take a number of comprehensive categories and to describe each of them by a word of broad and general Import. In the case of some of these categories, such as local government', 'education', 'water','agriculture' and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slative powers has been foreseen and that is why three lists instead of two lists have been prepared with a view to cover the whole field of legislation with clear-cut demarcations. Their Lordships of the Privy Council have rejected this contention by making the following observations : No doubt experience of past difficulties has made the provisions of the Indian Act more exact in some particulars, and the existence of the Concurrent List has made it easier to distinguish between those matters which are essential in determining to which list particular provisions should be attributed and those which are merely incidental. But the overlapping of subject matter is not avoided by substituting three lists for two, or even by arranging for a hierarchy of jurisdictions. Subjects must still overlap, and where they do the question must be asked what in pith and substance is the effect of the enactments of which complaint is made, and in what list is its true nature and character to be found. It these questions could not be asked, much beneficent legislation would be stifled at birth, and many of the subjects entrusted to provincial legislation could never effectively be dealt with. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the conduct of the undertaking in such a manner as to serve the prevention of unemployment. As will be evident from the discussion which follows, we are of the opinion that even the provisions of section 4 of the Act are made to subserve the main purpose of the Act, namely, prevention of unemployment. It after having issued the notification contemplated by section 3, the Government finds that it is not feasible to run that undertaking economically without putting curbs contemplated by section 4, the Government would put these curbs by issuing a notification contemplated by section 4. Therefore, it is clear to us that even the provisions of section 4 are subservient to the main object of the statute as embodies in the long title and preamble. We have, therefore, no doubt that in pith and substance , the State Act is enacted by the State Legislature with the dominant object of preventing unemployment and of providing relief against unemployment. 29. In this connection, the learned advocate for the petitioners contended that the reference in the preamble to prevention of unemployment is merely incidental, and at the most, supplies evidence of motive but not of the main ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Act to see that the authorised controller carries out the object of preventing unemployment. We, therefore, see no substance in the contention that the idea of preventing unemployment is merely incidental. In our opinion, it is the main object which determines the true nature and character of this legislation. If this be so, that State Act clearly falls within entry 23 of the Concurrent List of the 7th Schedule. 31. Further argument which was advanced on behalf of the petitioners in this connection was that if a reference is made to sections 15, 16 and 18 of the Central Act, it would be found that the management of an industrial undertaking would be taken over by the Central Government under section 18A of the Central Act only if the economy of that undertaking is found to have been adversely affected. It was contended, therefore, that by the application of the State Act, the object for which the Central Government is expected to take over the undertaking under section 18A of the said Act, would be frustrated because by compelling the authorised controller to conduct this undertaking as a measure of preventing unemployment, the economic burden of the undertaking increa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof. The contention of the learned advocate for the petitioners was that by making this provision, even the rights, liabilities and obligations which have arisen under different statutes which may fall under the List I of the 7th Schedule are liable to be suspended and if that is so, the said suspension would amount to a legislation with respect to the subjects mentioned in the List I of the 7th Schedule. This argument is fallacious because provisions for suspending rights, liabilities and obligations are not tantamount to legislation on a topic which is covered by the subject-matters enumerated in the List I of the 7th Schedule. 33. As already observed above, sections 3 and 4, no doubt, make some provisions what touch the subject of industry and, therefore, it can be said that, to that extent, they encroach upon the legislative subject of the Union List. But, in our opinion, this encroachment is merely incidental to the main object of the enactment which is to relieve unemployment. Here it should be noted that one of the consequences of the doctrine of pith and substance is that once the true nature and character of an enactment takes the enactment under consideration within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s taking over of the management or control of the industrial undertaking contemplated by that section. The question is whether section 3 provides for taking over of the management or control of the industry in question. We have already referred to the provisions of section 3 above. These provisions nowhere provide for taking over of the management and control of the industry in question. What it provides for is merely a declaration that the industry in question shall be conducted to serve as a measure of preventing employment or of unemployment relief . This requirement of conducting the industry to serve as a measure to prevent unemployment is merely an indication of the manner in which the industry should be conducted. It is not tantamount to a taking over or to a control of the management of the industry. We, therefore, see no conflict between the provisions contained in section 20 of the Central Act and the provisions contained in section 3 of the State Act. 35. Thus, so far as the point of legislative competency in concerned, we find that the petitioners have got no case. 36. Proceeding now to the next point, the question which is raised on behalf of the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n contemplated by section 3 is discriminatory and irrational and has not got a proper nexus with the object of providing employment or relief against unemployment. 37. So far as section 4 is concerned, the argument was that this section gives very wide and blanket powers to the Government for making discrimination. It was pointed out that section 4 is enacted with a view to suspend certain rights, liabilities and obligations which have arisen before the undertaking is declared a relief undertaking . It was further pointed out that it also seeks to suspend certain very substantive and valuable rights of labour inasmuch as some of very important labour legislations and the benefits arising therefore can be suspended by the Government while acting under the section. It was further pointed out that neither section 4 nor any of the provisions of the State Act provide for any guidelines to the State Government at the time of making selection of the rights which are required to be suspended. It was also contended that, in the absence of any such guidelines provided by the legislature it would be open to the State government to pick and choose and to act in an arbitrary manner. As an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when it exercises its will unequivocally and clearly, should be presumed to have exercised its judgment as to place, person, laws and powers , and that the result of that judgment is to legislate conditionally as to all things which have been delegated. After the Constitution of India came into force, there was a reference to the Supreme Court in In re Delhi Laws Act, 1912, where the authorisation of the executive authority over a wide range of subjects was upheld by the Supreme Court for different reasons given by different judges. This decision has been explained and its ratio has been crystallised in Rajnarain Singh v. Chairman, Patna Administration Committee, Patna. Broadly speaking, both these cases lay down the following principles : (1) Essential feature of the legislative power is to lay down a policy. This feature cannot to delegated by the legislature to any other authority. (2) Delegated authority cannot be authorised to do anything which involves a change in the essential policy or the standard laid down by the legislature; and (3) There can be no delegation of power to repeal a law because this power is legislative in character. 41. These three principl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f proper guidance. But there also it was conceded that the expression of clear legislative policy and guidelines would save the delegation. This is clear from the following observations found at page 1901 : The minimum we expect of the legislature is to lay down in the Act conferring such a power of fixation of rates clear legislative policy or guidelines in that regard. As the Act did not prescribe any such policy, it must be held that section 5 of the said Act, as it stood before the amendment, was void. 43. However, it is found that in Delhi Municipality v. Birla Cotton Spinning and Weaving Mills, Delhi, the emphasis has changed and two of the judges of the Supreme Court, who have recorded the majority judgment, appear to be of the view that consideration of safeguards is not the only approach to test the permissible limits of delegation. Their Lordships have been of the opinion that the proper test to apply is not the existence of safeguards but whether the legislative will to impose the tax is adequately expressed so as to bind those who have to pay the tax. In their Lordships' opinion once it is established that the legislature itself has willed that a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferentia must have a rational relation to the object sought to be achieved by the statute in question. As stated in Northern India Caterers Ltd v. State of Punjab, when an enactment is challenged on the ground of discrimination the court must first ascertain the objects sought to be achieved by the legislature and then apply the above stated two tests. It is held in that case that if these two tests are satisfied then the classification cannot be held to be violative of article 14. (2) It must be presumed that the legislature understands and correctly appreciates the needs of its people and that its laws are directed to problems made manifest by experience and that its discriminations are based on adequate grounds. (3) While goods faith and knowledge of existing conditions on the part of the legislature can be presumed this presumption of constitutionality cannot be carried to the extent of always holding that there must be some undisclosed and unknown reasons for subjecting certain classes to hostile discrimination. 46. The facts of the case under our consideration should, therefore, be tested by these proposition, in order to know whether equality clauses contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaram More v. Bombay Housing Board and Lachhman Dass v. State of Punjab. Having thus once found that the industrial undertakings wherein a State's interest in involved either directly or indirectly can form a class by itself the next question to be considered is whether this classification has any nexus with the object of the Act. While discussing the question as regards the pith and substance of the Act, we have already pointed out that the main object of the State Act is the prevention of unemployment by making temporary provisions for industrial relations and to enable the State Government to conduct, or to provide loan, guarantee or financial assistance to certain industrial undertakings. Therefore the question is whether when the State Government issues a declaration contemplated by section 3 of the Act covering that class of industrial undertaking which is either State controlled or State aided, the classification adopted for the purpose serves the above referred main object of the Act or not. In our opinion, the answer it too obvious to be elaborated. It is evident that State aid in the form of the financial assistance would be given to those undertaking which are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sub-section (1) thereof contemplates four sub-clauses, which are relevant for the purpose of deciding this point. Out of these four sub-clauses, the first three sub-clauses relates to the rights and liabilities arising out of the industrial relations of the undertaking with its workers. Sub-clause (i) contemplates the suspension or modifications of the industrial Acts referred to in the Schedule. Sub-clause (ii) contemplates the suspension of all or any of the agreements, settlements, awards or standing orders made under any of the laws mentioned in the schedule. Sub-clause (iii) contemplates that rights, privileges, obligations and liabilities of the workers of the undertaking shall be determined and enforceable only in accordance with the action taken under sub-clauses (i) and (ii) for the temporary period in questions. Now all these sub-clauses given protection to the industrial to the industrial concern which is covered by the declaration contemplated by section 3 thereof, from its existing liabilities towards its workers. If this relief is accorded by the notification issued under section 4, then the relief undertaking would be relieved from the existing pressure of its wage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for guiding the discretion to be exercised by the State Government in the matter of selection or classification. If no such guiding principles are found, then the statute becomes liable to be struck down on the ground that it confers arbitrary and uncontrolled powers on the Government to discriminate between persons and things similarly situated. In such case, the discrimination is inherent in the statute itself. But, if the guiding principles and the policy of the statute are eloquent from the provisions of the statutes itself, then the power which is delegated to the State Government is expected to be exercised in accordance with those principles and policy. In complex society, it is not always possible for the legislature to foresee every situation at the time of enacting a general law or to envisage every contingency and to the provide for each such contingency in the statute. It is therefore, many a time found necessary to state the general principle of policy in the statute and to leave the details of its execution to the authority to whom the power is delegated. In this connection, we may quote the following observations found in a Division Bench judgment of this court give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at would then arisen would be the delegation of legislative power. If a statute declared a definite policy, there is a sufficiently definite standard for the rule against the delegation of legislative power, and also for equality if the standard is reasonable. if no standard is set up to avoid the violation of equality, those exercising the power must act as though they were administering a valid standard. 54. In In re Kerala Education Bill, 1957, the Supreme Court has observed that no statute can be discriminatory unless its provisions discriminate (at page 1042 of the report). 55. It is, therefore, necessary to find out whether the State Act provides any guidelines to the Government for taking action under section 4. The question is how and where to find the guidelines from the statute. Answer to this question is provided by the Supreme Court in Harishanker Bagla v. State of Madhya Pradesh. In this case the Supreme Court had upheld clause (3) of the Cotton Textile (Control of Movement), Order, 1948, observing that the discretion there conferred on the delegate had to be exercised in the light of the policy underlying the Order. Referring to this case in Govindji Vithaldas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the law which enables or permits the authority to discriminate, offends the guarantee of equal protection afforded by article 14. (3) The above rule would not apply to cases where the legislature lays down the policy and indicated the rule or the line of action which should serve as a guidance to the authority. Where such guidance is expressed in the statutory provisions conferring the power no question of violation of article 14 could arise, unless it be that the rules themselves or the policy indicated lay down different rules to be applied to person or things similarly situated. Even where such is not the case, there might be a transgression by the authority of the limits laid down or an abuse of power, but the actual order would be set aside in appropriate proceedings not so much on the ground of a violation of article 14, but as really being beyond its power. (4) It is not, however, essential for the legislation to comply with the rule as to equal protection, that the rules for the guidance of the designated authority, which is to exercise the power or which is vested with the discretion, should be laid down in express terms in the statutory provisions its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re making the declaration, the industry concerned should be either State controlled or State aided. This puts an obligation of a very onerous nature on the State Government before the action under section 3 is taken. (iii) The industry is required to be conducted to serve the purpose of preventing unemployment. (iv) The declaration would be only for a limited period contemplated by sub-section (2) of section 3. (3) Acting under section 4 cannot be taken if it is not found to serve the main purpose of the Act, namely, prevention of unemployment. At the time of making the classification for the selection of the Act to be taken under either of the four sub-clauses of section 4(1)(a), the Government cannot act arbitrarily because the considerations which would guide the Government's action would be to prevent unemployment or to relieve unemployment as far as possible. 57. Therefore, if in a particular case the Government finds that the industry cannot stand on its legs without getting some temporary relief in the payment of its huge wage bill then the Government would issue notifications under any of the first three sub-clauses of section 4(1)(a). But if the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to be issued under section 4. It is, therefore, first necessary to consider the nature of the restrictions contemplated by section 4. A bare reference to section 4 shows that the only restriction which it contemplates is that of temporary suspension of the rights and liabilities relating to the relief undertaking in question. The petitioners being the creditors of the undertaking, their rights to recover their dues is suspended under sub-clause (iv). Shri Vakil contended before us that since under the said sub-clause (iv) even the substantive right itself is suspended, the petitioners will not be entitled to claim any interest on their outstanding dues for the period during which notification under section 3 remains in force. It is undoubtedly true that sub-clause (iv) is so worded that on a plain reading it gives an impression that what is suspended is not only the remedy for the enforcement of the right to hold but also the right itself. But we find that on a true construction of this sub-clause the right itself is not suspended but only the remedy for the enforcement of the right is suspended. In our opinion, this appears to be the true construction of sub-clause (iv) becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in some cases it may result in financial ruin of a creditor. As instances of such hard cases out attention was drawn to a compensation claim by a widow of a workman or the dues of a petty merchant who is financially hard pressed in his business. It was pointed out that if such dues are suspended for a period of five years during which the notification under section 3 can remain in force, the restriction would operate very unreasonably as the creditors concerned would be totally ruined. 63. We must say that after considering the scheme of the Act we are not impressed even by these contentions. It must again be noted that the State Government has a discretion to make a selection of the rights to be suspended under this sub-clause. This selection is to be made having the object of preventing unemployment in mind. Moreover, under sub-section (2) of section 3 the notification declaring relief can have effect at a time only for twelve months. It can, of course, be renewed for other such period subject to the maximum total period of five years. Thus at the end of every twelve months the Government can review the position and would suspend only those rights and remedies whose suspension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary from age to age and be related to the adjustments necessary to solve the problems which communities face from time to time. The tests, therefore, evolved by communities living in sheltered or placid times, or laid down in decisions applicable to them can hardly serve as a guide for the solution of the problems of post-partition India with its stresses and strains arising out of the movements of populations which have had few parallels in history. If law failed to take account of unusual situations of pressing urgency arising in the country, and of the social urges generated by the pattern of thought-evolution and of social consciousness which we witness in the second half of this century, it would have to be written down as having failed in the very purpose of its existence Where the legislature fulfills its purpose and enacts laws, which in its wisdom are considered necessary for the solution of what after all is a very human problem, the tests of 'reasonableness' have to be viewed in the context of the issues which faced the legislature. In the construction of such laws and particularly in judging of their validity the courts have necessarily to approach it from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y satisfied. We have already considered the nature of the right infringed and the underlying purpose of the restrictions contemplated by the Act. The extent and urgency of the evil which these restrictions seek to remedy are too obvious to be emphasised. A nation which is struggling against acute socio-economic problems cannot afford to relax its efforts towards industrialisation and prevention of unemployment. If it does so, it would be only at its own peril. The State Act is only a modest effort of to society towards that direction. What it seeks to do is only to suspend for a temporary period the enforcement of several rights in the larger interests of the society as a whole. It is, therefore, not open to a citizen, who is a part of this society, to adopt a fanatic approach to his fundamental right which are not absolute in their character. Directive principles of the State enumerated in Part IV of our Constitution represent the aspirations of this nation. The Central and State legislatures of the country have constantly to bear them in mind, and though it is true that these principles do not override the justiciable fundamental rights embodied in Part III of the Constitution, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State exchequer but only for the purpose of seeing to it that a sick industry is put on proper lines and is enable to run on sound economic conditions. For achieving this object and for preventing unemployment, what the State is expected to do is to gave positive financial assistance and temporary protection from other claimants. If the State is ultimately successful in achieving these objectives, even the creditors whose dues are not secured, stand to gain. We are, therefore, of the opinion that the decisions relied upon by Shri Vakil would not help the petitioners in showing that section 3 and 4 of the State Act are putting unreasonable restrictions on the petitioners' fundamental rights hold property. 73. What remains now to be considered is only the last point which is about the validity of the notifications which are issued under sections 3 and 4. The contention is that these notifications are vitiated as the notification issued under section 3 is beyond the scope of that section and the one issued under section 4 is issued without the Government applying its mind. 74. So far as the notification which is issued under section 3 is concerned, the argument was that it d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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