- (1.) DELAY condoned.
(2.) THE civil appeals and Special Leave Petition are not pressed by Mr. M.L. Verma, learned counsel for the Revenue, for the reason that the Special Leave Petition against the judgment followed by the High Court in the order under appeal was dismissed as also Special Leave Petitions against the judgments of various High Courts taking a similar view.
(3.) THE civil appeals and Special Leave Petition are dismissed. No order as to costs.;