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TMI Blog2021 (3) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... has referred the matter to a Larger Bench of the Tribunal for determination of the six issues mentioned in the order. 2. Certain essential facts need to be stated for appreciating these issues. The appellant is an approved agent of International Air Ticketing Association, IATA and is engaged in providing air tickets. The travel industry basically comprises of five key players namely airlines, travel agents, Central Reservation System, CRS Companies, sub-agents and passengers. The airlines provide air transport services to passengers and discharge their service tax liability in terms of section 65(3b) read with section 65(105)(zzzo) of the Finance Act, 1994, Finance Act. The travel agents accredited by IATA are authorized to sell the air travel services provided by airlines to customers/sub-agents in the form of airline tickets. CRS Companies provide an online portal for booking of tickets offered by various airlines. They enter into agreements with airlines for rendering 'online information data access and retrieval', OIDAR services, wherein they collate data such as ticket availability, price, duration of journey, etc, for access by subscribers. CRS Companies also enter into sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (ii) CRS commission paid by the CRS Companies to travel agents under the category of BAS by alleging that the travel agents are promoting and marketing the business of the CRS Companies. 6. The Commissioner, New Delhi, the Commissioner, while adjudicating the show cause notice, noted that two basic issues were involved, namely :- "1. Whether the noticee has promoted the business of M/s Amadeus, Galileo & Abacus by using their CRS (Central Reservation System) and accordingly, the incentive/commission received against such activity are taxable under "Business Auxiliary Services" as defined in Section 65(19)(ii) a "Promotion or marketing of service provided by the client; or" read with section 65(105)(zzb) of the Act. 2. Whether the Air Tickets purchased through other IATA Air Travel Agents is an activity of promoting the business activity of said Air Travel Agent and accordingly commission received for such activity from the said IATA Air Travel Agents are also taxable under "Business Auxiliary Services" as defined in Section 65(19)(ii) as "Promotion or marketing of service provided by the client; or" read with section 65(105)(zzb) of the Act." 7. In respect of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation contemplated under the proviso to section 73(1) of the Finance Act. 10. At the time of hearing of the appeal before the Division Bench, the learned Authorized Representative of the Department placed the decision rendered by a Division Bench of the Tribunal in D. Pauls. However, the Division Bench hearing this appeal expressed doubts on the proposition of law laid down in the earlier Division Bench decision of the Tribunal in D. Pauls and framed the following six issues to be decided by the Larger Bench :- "(i) Whether the Incentive received by service receiver from service provider, on appreciable performance, can be subjected to service tax. (ii) Whether a demand can be confirmed without specifying the sub clause of BAS under which the activities are covered? (iii) Whether demand of service tax can be confirmed under the taxable category of BAS in absence of three parties - service provider, service receiver and targeted audience? (iv) Whether in cases where value of service is fixed under an option provided under the Rules, such option having been exercised and not withdrawn, is it open for the authorities to demand service tax on other consideration or inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Cochin, 2009 (239) E.L.T. 440 (Tri.-LB). 14. Shri J.P. Singh, Shri Vivek Pandey and Shri R.K. Maji, learned Authorized Representatives of the Department at Delhi have raised a preliminary objection regarding the admissibility of the reference to the Larger Bench. It has been pointed out that though the Division Bench hearing this appeal may have expressed doubts about the law laid down by the earlier Division Bench of the Tribunal in D. Pauls, but the records would indicate that not only had the appellant therein filed a Civil Appeal before the Supreme Court against the decision of the Tribunal, but the Supreme Court had also disposed of the Civil Appeal on February 12, 2018. The contention, therefore, is that all the issues decided by the Tribunal in D. Pauls have attained finality, except the issue relating to invocation of the extended period of limitation and since the order of the Tribunal in D. Pauls has merged with the order of the Supreme Court on disposal of the Civil Appeal, the reference is not maintainable. In support of this submission reliance has been placed on the following decisions :- (i) Kunhayammed vs. State of Kerala, 2001 (129) E.L.T. 11 (S.C.); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licants are heard. Rule 41 of the aforesaid 1982 Rules confers power on the Tribunal to make such orders or such direction as may be necessary to secure the ends of justice. Justice, in the present case, requires that the applicants be heard, otherwise they would have a complaint that the issues involved in their appeals have been decided by the Larger Bench of the Tribunal without hearing them. 19. The Larger Bench decision of the Tribunal in Subhash Projects & Marketing Ltd. will not help the Department. The applicants therein who had filed the intervention applications were not parties in any appeal pending before the Tribunal. They were merely a manufacturer association of the domestic industry. The Larger Bench recorded a categorical finding that the applicants were not an aggrieved party since only an assessee who is a party to proceedings is an aggrieved party. In the present case, the applicants are appellants in the appeals pending before the Division Benches of the Tribunal. This decision would, therefore, not help the Department. 20. This apart, as the Department has also raised an issue relating to the maintainability of the reference before the Larger Bench, the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal and an appeal was filed, though with a delay which was condoned by the Supreme Court. The Supreme Court merely granted permission to the appellant to move the Tribunal for reconsideration of the impugned order in so far as the issue relating to the invocation of the extended period of limitation was concerned. The Supreme Court did not examine the merits of the order passed by Tribunal. 26. It is in this light that the contention advanced on behalf of the Department is required to be examined. 27. Learned Authorized Representatives of the Department have placed reliance upon the decision of the Supreme Court in Kunhayammed to contend that upon disposal of a Civil Appeal by the Supreme Court, the order of the High Court or the Tribunal would merge in the order of the Supreme Court and so can no longer be reconsidered by the Tribunal. In this case a review petition was filed before the High Court after the Special Leave Petition against the order of the High Court had been dismissed by the Supreme Court. An objection was raised regarding the maintainability of the review petition contending that the order of the High Court stood merged in the order of the Supreme Court and, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order of the Supreme Court upon dismissal of the Civil Appeal, but subsequently in 2002, His Lordship in S. Shanmugavel Nadar vs. State of Tamil Nadu and Another, (2002) Supp 8 SCC 361 explained in detail what part of the order would actually merge in the order of the Supreme Court when an appeal is dismissed by the Supreme Court. It would, therefore, be apt to refer to this decision of the Supreme Court in Nadar at length. Incidentally, the issue of admissibility of a reference before the Full Bench of the High Court was in issue in Nadar. The constitutional validity of the Madras City Tenants Protection (Amendment) Act, 1994 (Act No. 2 of 1996) was assailed in several writ petitions before the Madras High Court. When the matter came up for hearing before a Division Bench of the High Court, reliance was placed by the respondents on an earlier Division Bench decision of the Madras High Court in M. Vardaraja Pillai vs. Salem Municipal Council, 85 Law Weekly 760, wherein the constitutional validity of the Madras City Tenants Protection (Amendment) Act, 1960 (Act No. 13 of 1960) was assailed. This Division Bench had upheld the validity of Act No. 13 of 1960 but against this de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court also noted that the appeals had been dismissed as not properly constituted and hence incompetent as the State of Tamil Nadu, which was a necessary party, had not been impleaded. The appeals were, therefore, disposed of without adjudication on merits. The Supreme Court then explained in detail the doctrine of merger and observed that the earlier order dated September 10, 1986 of the Supreme Court can be said to be a declaration of law only on two points, namely that in a petition involving an issue concerning the constitutional validity of any State Legislation, the State is a necessary party and in its absence the issue cannot be gone into and that a belated prayer for impleading a necessary party may be declined. The Supreme Court also observed that by no stretch of imagination can it be said that the reasoning or the law contained in the decision of the Division Bench of the Madras High Court in Pillai stood merged in the order of the Supreme Court in a sense so as to amount to a declaration of law under article 141 of the Constitution by the Supreme Court or that the order of the Supreme Court had affirmed the statement of law contained in the decision of the High Court. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich may have been expressed in positive or negative forum. For example, take a case where the subordinate forum passes an order and the same, having been dealt with by a superior forum, is confirmed for reasons different from the one assigned by the subordinate forum what would merge in the order of the superior forum is the operative part of the order and not the reasoning of the subordinate forum; otherwise there would be an apparent contradiction. However, in certain cases, the reasons for decision can also be said to have merged in the order of the superior court if the superior court has, while formulating its own judgment or order, either adopted or reiterated the reasoning, or recorded an express approval of the reasoning, incorporated in the judgment or order of the subordinate forum. 11. Secondly, the doctrine of merger has a limited application. In State of U.P. v. Mohammad Nooh. AIR (1958) SC 86 the Constitution Bench by its majority speaking through S.R. Das. CJ so expressed itself. "while it is true that a decree of a court of first instance may be said to merge in the decree passed on appeal there from or even in the order passed in revision, it does so only for cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bound by a previous decision, is limited to the decision itself and as to what is necessarily involved in it. In State of U.P. and Anr. v. Synthetics and Chemicals U.P. and Anr., [1991] 4 SCC 139, R.M. Sahai, J. (vide para 41) dealt with the issue in the light of the rule of sub-silentio. The question posed was: can the decision of an Appellate Court be treated as a binding decision of the Appellate Court on a conclusion of law which was neither raised nor preceded by any consideration or in other words can such conclusions be considered as declaration of law? His Lordship held that the rule of sub-silentio, is an exception to the rule of precedents. "A decision passes sub-silentio, in the technical sense that has come to be attached to that phrase, when the particular point of law involved in the decision is not perceived by the court or present to its mind." A court is not bound by an earlier decision if it was rendered 'without any argument, without reference to the crucial words of the rule and without any citation of the authority'. A decision which is not express and is not founded on reasons, nor which proceeds on consideration of the issues, cannot be deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x xxxxxxxxx xxxxxxxxx 16. In the present case, the order dated 10.9.1986 passed by this Court can be said to be declaration of law limited only to two points - (i) that in a petition putting in issue the constitutional validity of any State Legislation the State is a necessary party and in its absence the issue cannot be gone into, and (ii) that a belated prayer for impleading a necessary party may be declined by this Court exercising its jurisdiction under Article 136 of the Constitution if the granting of the prayer is considered by the Court neither necessary nor proper to allow at the given distance of time. By no stretch of imagination can it be said that the reasoning or view of the law contained in the decision of the Division of the High Court in M. Varadaraja Pillai 's case had stood merged in the order of this court dated 10.9.1986 in such sense as to amount to declaration of law under Article 141 by this Court or that the order of this Court had affirmed the statement of law contained in the decision of High Court. 17. We are clearly of the opinion that in spite of the dismissal of the appeals on 10.9.1986 by this Court on the ground of non-joinder of necessary p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first time in exercise of the jurisdiction of this Court under Article 136 of the Constitution. We must have the benefit of the opinion of the Full Bench of the High Court as to the vires of the State legislation involved." 21. For the foregoing reasons, the appeals are allowed. The impugned judgment of the High Court is set aside. All the appeals shall stand restored before the Full Bench of the High Court and shall be heard and decided in accordance with law. (emphasis supplied) 33. What is important to note is that though in Pillai the Supreme Court had dismissed the appeals for the reason that the State, which was a necessary party, had not been impleaded and the prayer for impleadment was made at a belated stage, but in D. Pauls, while deposing of the appeal, the Supreme Court had not examined any issue at all, as the prayer made by the learned counsel for the appellant for reconsideration of the impugned order by the Tribunal on the ground of invocation of the extended period of limitation was accepted and the appeal was disposed of. 34. The aforesaid decision of the Supreme Court in Nadar was followed by the Supreme Court in Collector of Central Excise vs. Technowel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal' nor of affirmance. It is only where the appeal is heard and the judgment delivered thereafter the judgment can be said to be a judgment of affirmance." 24. Keeping these principles as enunciated by this Court in the aforesaid three decisions in mind and applying the said principles in the facts of this case, we have no hesitation in our mind to conclude that the High Court in the impugned order did not at all consider that in the earlier revision order of the High Court, revisional application was rejected not on merits but only on the ground of delay. Therefore, it must be held that since earlier revision application was not rejected on merits, the said order rejecting the same on the ground of delay cannot be said to be the order of affirmance and that being the position, we must hold that since the earlier revision petition was not decided on merits, the doctrine of merger cannot be applied to the facts and circumstances of the present case. In this connection an observation made by this Court in Chandi Prasad and Others Vs. Jagdish Prasad, (2004) 8 SCC 724 needs to be reproduced which is as under:- "28. .....when an appeal is dismissed on the ground that delay in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon. 39. This view was also expressed by the Madras High Court in Shasun Drugs & Chemicals and relevant observation is reproduced below :- 22. The reliance of paragraph No. 22 of the above Rule by the learned Additional Solicitor General cannot further his point of merger. In that paragraph, while concurring by the two judges Bench of the Apex Court in V.M. Salgoacar and Brothers Private Limited v. C.I.T. [2000 (5) SCC 373], the Supreme Court has observed that when a special leave petition was dismissed, the Court did not comment on the correctness or otherwise of the order from which leave to appeal is sought. What the Court meant was that it did not consider it to be a fit case for exercising its jurisdiction under Article 136 of the Constitution. That certainly could not be so when the appeal is dismissed, though by a non-speaking order. The last of the above observation was very much relied on by the learned Additional Solicitor General to buttress his case. I am of the view that that sentence has to be considered in conjunction with the earlier sentence and not in isolation. From the exposition of law made by the Supreme Court in the above judgment, it is clear that the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines. In support of this contention reliance has been placed upon the decision of the Madras High Court in Airlines Agents Association vs. Union of India, 2003-TIOL-143-HC-MAD-ST; (iii) The air travel agent is not promoting the business of CRS Companies. Infact, the CRS portal used by the air travel agent is immaterial to the passengers. In this connection reliance has been placed upon the Circular dated April 16, 2010 issued by the Central Board of Excise and Customs, New Delhi; (iv) The services rendered by air travel agents are more specifically classifiable under "air travel agents" services in view of the provision of section 65A of the Finance Act; (v) The incentives paid for achieving targets are not taxable. In this connection reliance has been placed upon the decision of Delhi High Court in Intercontinental Consultants and Technocrats Pvt. Ltd. vs. Union of India and Others, 2012 (12) TMI 150- Delhi High Court as affirmed by the Supreme Court as also the decision of the Federal Court of Australia in AP Group Limited vs. Commissioner of Taxation, [2013] FCAFC 105; (vi) Incentives are in the nature of discounts passed on to travel agents for encouraging better perfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interveners in their written submissions and it is as follows :- 47. A perusal of the aforesaid chart would show that for sale of tickets, the IATA agents, apart from the commission that they receive from the airlines, also receive Performance Linked Bonus, PLB incentives, which is linked to guaranteed booking of a minimum number of airline tickets. This incentive is indicated at A in the aforesaid chart. In certain cases, the sub-agents also book airlines tickets through IATA agent and where sub-agents achieve a pre-determined target on booking through a particular IATA agent, the IATA agent also pays an incentive to the sub-agents. This incentive is indicated at B in the aforesaid chart. The CRS Companies also allow IATA agents to subscribe to their portal for booking tickets for the passengers/sub-agents. Earlier, the IATA agents were charged by the CRS Companies for access to their portal but due to increasing competition in the market, the CRS Companies stopped charging the agents and instead, in order to increase the flow of business, started to part with a portion of the commission paid to them by airlines to the IATA agents when the agents achieve a minimum quantum of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case the travel agent is encouraging a passenger to purchase a ticket of a particular airline. The facts reveal that the travel agent is only providing options to the passenger and it the passenger who determines the airline for travel. It is only when the target of having achieved the pre-determined number of bookings is achieved that the airline pays an incentive to the travel agent. It cannot, therefore, be said that the travel agent is promoting the services of any airline. Incidentally, the airlines may benefit if more tickets are sold, but this would not mean that the travel agent is providing a service for promoting the airlines. 56. In this connection it would be pertinent to refer to the decision of the Madras High Court in Airlines Agents Association. It was sought to be contented by the assessee that air travel agents were promoting the business of the airlines and in consideration of such services the airlines were paying commission to the air travel agents. It was also the contention that the commission received from the airlines had nothing to do with the services offered by the air travel agents to the passengers. The Madras High Court did not accept this content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he gives to the customers. Once this hurdle is cleared, the very basis of the argument on behalf of the petitioner' case goes away. From the specific language of the provisions, particularly of Section 65(3) and Section 65(48)(1), the nature of the service, which is taxed, is absolutely clear. It in only on the basis of the service that is provided which is made taxable. In our opinion, therefore, the commission that the air travel agents get is on account of this service because in the absence of this service being given to the customers, an air travel agent is not to get anything. We may also say that the customer gets the service not for any extra charges. The air travel agents are not supposed to charge anything more than the value fixed for the passages by the airlines. Therefore, the commission that is earned by the air travel agent has a direct nexus with the booking that he makes for the air-travellers. If, in the process, the airlines is benefited and offers some commission that would not change the nature of the service provided by the air travel agent and it cannot be said that the service is provided only to the airlines and not to the air traveller. On the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the respondent has taken the is- sues for payment of tax for the travel agency service and in fact, excess tax paid is refunded by the Department. In the circumstances, we do not find any merit in the appeal by the Department against the order of the CESTAT Consequently, we dismiss the appeal. However, it is for the appellant to assess and levy tax for the travel agency service carried on by the respondent as well as by M/s. Akbar Travels. However, the standing counsel submitted that there is nothing on record to prove the claim of the respondent. Neither the respondent has taken any registration nor remitting any tax. It is only the failure on the part of the appellant because, the Tribunal had given freedom to the appellant to recover tax from the respondent for the travel agency service. (emphasis supplied) 58. Thus, by rendering of services connected to travel by air, a travel agent would render "air travel agent" services, which services cannot be said to be for 'promotion or marketing' for the airlines. Whether the air travel agent is promoting the business of CRS companies 59. As noticed above, the CRS Companies provide online portal through which the travel agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r/beneficiary deals only with the insurance Company and may not even be aware of the role of re-insurer and the backroom operations between the insurance Company and the reinsurer. 3. As per the provision of the Finance Act, 1994, insurance as well as reinsurance are subject to service tax. The Board has received representations that notices have been issued demanding service tax on the amounts deducted by the insurance Company (in other words paid by the reinsurance Company) on the ground that it is the consideration for the insurance Company providing business auxiliary service (BAS) to the re-insuring Company. The notices alleged that the insurance Companies are promoting the business of re-insurers thereby providing them the BAS. 4. The issue has been examined. As explained in para 2 above, the arrangement between the insurance Company and the reinsurer is only sharing of expenses and there is no service provided by the insurance Company to the re-insurer for a consideration. Since the policy holder may not even be aware of the operations of the re-insurer, it cannot be said that the payment made by the re-insurer to the insurance Company is for its business promotion or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motion of the business of CRS Companies, for the passenger can neither book directly through a CRS Company nor can a passenger be influenced by any travel agent to book through a particular CRS Company. Section 65A of the Finance Act 68. In the alternative, learned counsel for the appellant and the learned Counsel for the interveners placed reliance upon section 65A of the Finance Act to contend that even if it is assumed that the air travel agents are incidentally rendering promotional services to the airlines/CRS Companies, then too, in the view of the provisions of section 65A of the Finance Act, the service would be more appropriately classifiable under "air travel agent" service. 69. To appreciate this contention, it would be necessary to examine section 65A of the Finance Act and it is reproduced below :- "65A (1) For the purposes of this chapter, classification of taxable services shall be determined according to the terms of the sub-clauses (105) of section 65. (2) When for any reason , a taxable service is prima facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows :- (a) the sub-clause which p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party. The factual position described above, reveals that incentives have been paid by the airlines or CRS Companies to travel agents when they achieve a pre-determined target of sales. 74. The relevant portion of section 67 of the Finance Act, on which reliance has been placed by learned counsel for the appellant, is reproduced below :- "67.(1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall, - (i) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him; (ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money as, with the addition of service tax charged, is equivalent to the consideration; (iii) in a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner." (emphasis supplied) 75. Section 67 of the Act deals with valuation of taxable services for charging service tax. Sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer would not qualify as consideration as the incentives would be in relation to all supplies and not in relation to a particular supply. The relevant portion of the decision of the Federal Court is reproduced below:- "17. Insofar as the Ford "retail target incentive" payments are concerned, Ford agreed with its dealers to pay certain sums of money to dealers which achieved monthly and quarterly sales targets that Ford set based on the dealer's size and past performance. Targets were based on the number of cars sold to eligible customers in the qualifying period, not the value of the cars sold. Once a car was sold and delivered to an eligible customer the details would be entered into the vehicle information system and, in about the middle of the following month, based on the information so entered Ford would issue the dealer with a tax invoice for the incentive payment plus 10% GST and shortly thereafter pay that amount to the dealer. 30. The Tribunal reached a different view about the Ford "retail target incentive" payments. It reasoned as follows at [I06]-[I08]: I06. The last remaining payment type is Ford's retail target incentive payment. It is clear from the "Drive f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any supply for consideration in these arrangements." (emphasis supplied) 79. Reference can also be made to the decision of this Tribunal in Rohan Motors Limited vs. Commissioner of Central Excise, Dehradun, 2020 (12) TMI 1014 - CESTAT NEW DELHI. The Tribunal held that incentives are not leviable to service tax. The relevant paragraph is reproduced below :- 9. The first issue that arises for consideration is whether service tax would be leviable on incentives prior to July, 2012. 10. As noticed above, the appellant purchases vehicles from MUL and sells the same to the buyers. It is clear from the agreement that the appellant works on a principal to principal basis and not as an agent of MUL. This is for the reason that the agreement itself provides that the appellant has to undertake certain sales promotion activities as well. The carrying out of such activities by the appellant is for the mutual benefit of the business of the appellant as well as the business of MUL. The amount of incentives received on such account cannot, therefore, be treated as consideration for any service. The incentives received by the appellant cannot, therefore, be leviable to service tax. (emphasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the Service Tax. Regarding the commission/incentive received from GDS/CRS, it may be stated that the said GDS/CRS companies are providing adequate free of cost computers with essential accessories and software to the travel agents at their premises. These computers are connected worldwide to the GDS/CRS, which linked to ticket sales offices of various airlines, hotels and car rental agencies spread across the world. They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them. Hence, the service provided by the assessee-appellants has rightly been covered under the heading "Business Auxiliary Service" as defined under Section 65(19) of the Finance Act, 1994. Thus, we are of the view that the assessee-appellants being providing "Tour Operator's Service", the commission received by them is for "Business Auxiliary Service" under Section 73(1) of the Finance Act, 1994. The case law cited by the learned counsel for the assessee-appellants is not applicable in the instant case as the same was dealing with the advertising agencies. So, on the facts, the ratio laid down in the said case is not applicable to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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