- (1.) 1. Having considered this matter, we are of the opinion that this Special Leave Petition should be admitted for consideration of the validity of the High Court's directions in the following sentences in paragraph 42 of the judgment : "We, therefore, allow the petition and quash the order of the Collector dated 10.4.1987 condoning defaults, the exemption granted under section 28 of the Lottery Act to Churhat society for payment of tax by the Chief Minister on 15.5.1987 and by the Cabinet on 10.5.1988 as being without application of mind and declares that Churhat society was granted a licence to hold only one draw for a private lottery under section 6 but Churhat society unlawfully hold 11 more draws, Churhat society and the Organising agent to furnish complete accounts of the 12 draws including the profits earned and unclaimed prizes retained by the agent and the taxes payable, the full particulars of the prise winners of prizes of Rs. 10,000/- and above and their mode of payments."
(2.) This petition so far as is challenging the other findings or the directions of the High Court for an inquiry by an independent Commission do not require interference and, therefore rest of the petition except the sentences above is dismissed.
(3.) Upon the petitioners depositing Indira Vikas Patra with the Collector Sidhi of the face value of Rs. 25 lakhs within four weeks from this date, there will be stay of recovery of the demand mentioned in the letter dated Ist April, 1989 of the Collector. There will be conditional stay for four weeks till the deposit as made and if the said Indira Vikas Patra are deposited the stay will continue, pending disposal of the matter. In default of deposit the interim order will stand vacated. The enquiry by the Commission appointed should proceed and should not be in any way prevented or hampered by the fact that the application for special leave has been admitted for consideration of the aforesaid direction of the High Court as indicated before.;