- (1.) There appears to us to be an apparent conflict between the view taken earlier in cce v. Usha Martin Industries [jt 1997 (7) SC 557 = 1997 (7) SCC 47] and the view taken in Motiram Tolaram v. Union of India [jt 1999 (6) SC 48 = 1999 (6) SCC 375]. Both are Judgments of benches of three learned Judges. This matter must, therefore, be heard by a constitution Bench.
(2.) Place before the Hon'ble the Chief justice for appropriate directions.;