Holding

A vested right to carry forward losses accrued under the 1922 Act is saved by section 6(c) of the General Clauses Act and is not extinguished by the 1961 Act; therefore the firm may set off the earlier speculation losses against its 1962‑63 profit.

Summary

Shah Sadiq & Sons, a partnership firm registered under the Income Tax Act, incurred speculation losses of Rs 60,054 in AY 1960‑61 and Rs 6,839 in AY 1961‑62 and claimed to set them off against a profit of Rs 58,102 in AY 1962‑63. The Income‑Tax Officer rejected the claim, holding that, for a registered firm, losses could be carried forward only by the partners, not by the firm. The Tribunal and the Allahabad High Court allowed the set‑off, reasoning that the right to carry forward losses arose under the 1922 Act and was a vested right. The Revenue appealed to the Supreme Court, contending that the 1961 Act’s savings provision (s. 297) and the new scheme for registered firms extinguished that right. The Court held that under s. 6(c) of the General Clauses Act, accrued vested rights under a repealed statute survive unless expressly removed, and that the 1961 Act did not do so; consequently the firm could set off the earlier losses. The appeal was dismissed.

Issues considered

The right of a registered firm to carry forward and set off speculation losses accrued under the Income‑Tax Act, 1922 after the enactment of the Income‑Tax Act, 1961.
Whether section 6(c) of the General Clauses Act, 1897 saves vested rights accrued under the repealed 1922 Act notwithstanding the repeal by the 1961 Act.
Whether section 297(2) of the 1961 Act expressly or by necessary implication extinguishes the right to carry forward losses created under the 1922 Act.

Legislation cited

Subjects

loss carry forwardvested rightrepeal of statuteGeneral Clauses Actstatutory interpretationregistered firmspeculation lossessavings provision

Judgment

COMMISSIONER OF INCOME TAX, U.P.
A
v.
SHAH SADIQ AND SONS.

APRIL 14, 1987

B [SABYASACHI MUKHARJI AND S. NATARAJAN, JJ.]

Income Tax Act, 1922/lncome Tax Act, 1961-S. 24/s. 297-
Losses-Right to carry forward~Accrued under 1922 Act-Whether a
vested right-Whether saved by 1961 Act.
•
General Clauses Act, 1897-s. 6(c)-Effect of-On vested rights.
c
Statutory Interpretation-'Saving provision' of statute-Construc-
tion of-Rights which are accrued are saved unless they are expressly
taken away.

D The assessee, a partnership firm, enjoyed the status of a regis-
tered firm for the assessment years 1960-61, 1961-62 and 1962-63. In
the assessment proceedings for the year 1962-63 the assessee claimed
that a loss of Rs.60,054 suffered in the speculation business in the
assessment year 1960-61 and the loss of Rs.6,839 suffered in the assess-
ment year 1961-62 should he set off against the speculation profit of
E Rs:SS,102 for the assessment year 1962-63. The Income Tax Officer
rejected the assessee's claim holding that as the assessee was a regis-
tered firm, the losses could be carried forward and set off only by the
partners and .not by the firm. The appeal by the assessee before the
Assistant Appellate Commissioner was dismissed.

F In the appeal to the Tribunal, the Tribunal held that the right to
carry forward the losses relating to the assessment years 1960-61 and
1961-62 was governed by the Indian Income Tax Act, 1922 and that
s. 75(2) of the Income Tax Act, 1961 which was applicable to the
assessment year 1960-61 had no application in the facts of this case; that
when an Act was passed repealing an earlier enactment, it could not he
G said to supersede any right already accrued under the repealed enact-
ment unless there was something in the repealing Act to indicate that
clearly and, therefore, the assessee was entitled to have the losses
brought forward from the preceding two years and set off against the
profits earned for the year 1962-63.

H In the Reference, the High Court held: (I) that a right had

942
C.I.T. v. SADIQ & SONS 943

accrued to the assessee hy virtue of 1922 Act which entitled him to have A
~- the losses from speculation business in respect of the assessment year
1960-61 and 1961-62 to be carried forward and set off against the pro-
fits in speculation business of future years; (2) that was a right which
had accrued to it before the 1961 Act was brought into force; (3) that by
virtue of s. 6 of the General Clauses Act that right continued to subsist
B
and (4) that the Tribunal was right in holding that the assessee was

~
entitled to set off the speculation losses suffered in the assessment years
1%0-61 and 1961-62 against the speculation profits of the assessment

-- year 1962-63.

Dismissing the Appeal of the Revenue,
c
HELD: 1. The Allahabad High Court was in error in the view it
·~ took in the decision in Commissioner of Income Tax, Kanpur v. Mangi
Ram Gopichand, (111 ITR 807) but it was right in the judgment under
appeal and the question was properly answered. (951G-H)
D
2. The right created by the operation of s. 24(2) of 1922 Act is a
vested right. (951A-B)

Gujarat Electricity Board v. Shanti/al R. Desai, [1969] 1 S.C.R.
--1 580 at 587 and Isha Valimohamad & Anr. v. Haji Gu/am Mohamad &
Haji Dada Trust, [1975] 1 S.C.R. 720 at 723, referred to.
E
•
3. Under the Income Tax Act of 1922, the assessee was entitled to
carry forward the losses of the speculation business and set off such
losses against profits made from that businc•• in future years. The right
) of carrying forward and set off accrued to the arsessee under the Act of

.J 1922. A right which had accrued and bad become vested continued to be
capable of being enforced notwithstanding the repeal of the statute
F
under which that right accrued unless the repealing statute took away
such right expressly or by necessary implication. This is the effect of
s. 6 of the General Clauses Act, 1897. [951B-D)

4. Whatever rights are expressly saved by the 'savings' provision G
' are not saved by
stand saved. But, that does not mean that rights which
the 'saving' provision are extinguished or stand ipso facto terminated
by the mere fact that a new statute repealing the old statute is enacted.
Rights which have accrued are saved unless they are taken away ex-
pressly. This is the principle behinds. 6(c) of the General Clauses Act,
1897. (951E-F] H
944 SUPREME COURT REPORTS [1987] 2 S.C.R.

A 5. The right to carry forward losses which had accrued nuder the
repealed Income Tax Act of 1922 is not saved expressly by s. 297 of the -[
Income Tax Act, 1961. But it is not necessary to save a right expressly in
order to keep It alive after the repeal of the Old Act of 1922. Section 6(c)
of the General Clauses Act, 1897 saves accrued rights unless they are
taken away by the repealing statute. Taking away of any such rights by
B s: 297 either expressly or by implication is not found. [9SlF]

Commissioner of Income-tax Kanpur v. Mangiram Gopi Chand,
111ITR807, overruled.

State of Punjab v. Mohar Singh, A.I.R. 1955 S.C. 84; Reliance
C Jute Mills Co. Ltd. v. Commissioner of Income-tax, 86 I.T.R. 570;
Helen Rubber Industries Ltd. v. Commissioner of Income-Tax, Mysore
Travancore·Cochin and Coorg., 36 I. T.R. 544 and Karimtharuvi Tea · )...· •
Estate Ltd. v. State of K!rala, 60 I.T.R. 262, referred to.

T. S. Baliah v. T. S. Rangachari, Income-tax Officer, Central Cir·
D cle VI. Madras, 72 I. T.R. 787 and Commissioner of Income-tax (Cent-
ral), Calcutta v. B.P. (India) Ltd., 116 I.T.R. 440, followed.

CIVIL APPELLATE JURISDICTION: Civil Appeal No. 1598
~~~. ~

E From the Judgment and Order dated 26.2.1971 of the Allahabad
High Court in I.T. Reference No. 92 of 1966. -
C.M. Lodha, N.M. Tandon and Miss A. Subhashini for the
Appellant.

F Dhananjoy Chandrachud (Amicus Curiae) for the Respondents.

The Judgment of the Court was delivered by

SABY ASACHI MUKHARJI, J. This is an appeal from the judg-
ment and order of,the High Court of Allahabad dated 26th February,
G 1971. The assessee is a partnership firm which at the relevant time
enjoyed the status of a registered firm for the assessment years 1960-
61, 1961-62 and 1962-63. In the assessment proceedings for the assess-
ment year 1960-61, the assessee suffered a loss of Rs.60,054 in the
speculation business which was to be carried forward for adjustment
against speculation profits of future years. For the assessment year
H 1961-62 also, the assessee had suffered a loss amounting to Rs.6,839 in
C.l.T. v. SADIQ & SONS [MUKHARJI, J.] 945

speculation business and this was also to be carried forward for adjust- A
ment against speculation profits of future years. For the assessment
year 1962-63 which is the year with which this appeal is concerned, the
assessee made a profit of Rs.58, 102 from speculation business. In the
assessment proceedings for that year the assessee claimed that a loss of
Rs.60,054 suffered in respect of the assessment year 1960-61 and the
loss of Rs.6,839 suffered in respect o" the assessment year 1961-62 B
.. -\' should be set off against this speculation profit of Rs.59, 102 for this
year. If that had been done, the speculation profits of the year under
consideration would have been absorbed completely by the losses
• brought forward from the preceding years.

The Income-tax Officer, however, rejected the assessee's claim. C
He held that as the assessee was a registered firm, the losses could be
carried forward and set off only by the partners and not by the firm.
The appeal by the assessee before the Assistant Appellate Commis-
sioner was dismissed. The assessee went up in appeal to the Tribunal.
The Tribunal held that the right to carry forward the losses relating to
the assessment years 1960-61 and 1961-62 was governed by the Indian D
Income-tax Act, 1922 (hereinafter called the '1922 Act')•and the sec-
tion 75(2) of the Income-tax Act, 1961 which was applicable to the
assessment year 1960-61 had no application in the facts of this case.
The Tribunal was of the view that when an Act was passed repealing
an earlier enactment, it could not be said to supersede any right
• already accrued under .the repealed enactment unless there was some- E
thing in the repealing Act to indicate that clearly. The Tribunal, there-
fore, held that the assessee was entitled to have the lossesbrought
•. forward from the preceding two years and set off against the profits
earned for the year 1962-63 and accordingly allowed the appeal.
) The revenue sought for reference to the High Court of Allaha- F
bad on the following question:

"Whether, the assessee is, in law, entitled to set off of
the speculation losses suffered in the assessment years
1960-61 and 1961-62 against the speculation profits of the
.• ___,_ previous year?" · G

The High Court considering the provisions of section 75 of 1961
Act came to the conclusion that a right had accrued to the assessee by
virtue of 1922 Act which entitled him to have the losses from specula-
tion business in respect of the assessment year 1960-61and1961-62 to
be carried forward and set off against the profits in speculation busi- H
946 SUPREME COURT REPORTS [1987] 2 S.C.R.

A ness of future years. The High Court was of the view that that was a
right which had accrued to it before the 1961 Act was brought into force.
.:y--.
,
The High Court came to the conclusion that by virtue of section 6 of
the General Clauses Act that right continued to subsist. The High
Court, therefore, was of the view that the T1ibunal was right in holding
that the assessee was entitled to set off the speculation losses suffered
B
in the assessment years 1960-61 and 1961-62 against the speculation
profits of the previous year 1962-63.
f.-
In appeal on behalf of the revenue before us, it was contended . ;.-~
A
that the High Court was in error. Our attention was drawn to the
provisions of section 24(2) of 1922 Act which, inter a/ia, provided that
c where any assessee sustained any loss of profits or gains in any year,
being a previous year not earlier than the previous year for the assess-
ment for the year ending 31st day of March, 1940, in any business, ,L.
profession or vocation, and the loss could not be wholly set off under
sub-section ( 1) of section 24 of the said Act, so much of the loss as was
not so set off or the whole loss where the assessee had no other head of
D
income would have been carried forward in the manner indicated there-
in. So, therefore, the 1922 Act gave a right to set off speculation
losses against speculation profits and to the extent it was unabsorbed,
it had a right to carry forward the losses for the future years to be set
off against speculation profits for future years. It was submitted that in
a way it was vested right-a right on assessment to set off the losses
E
against the profits of the year in question and if not fully absorbed to •
carry forward to be set off against the profits of future years. It was
submitted on behalf of the revenue that it therefore continued so long
as the Act permitted the setting off in that manner. It was, however, ·4 \
urged that in view of the coming into operation of 1961 Act which i
came into operation on 1st of April, 1962, that right no longer was
F
there with the assessee. Section 75 of 1961 Act provided an entirely
~
new scheme. It was as follows:

"75. Losses of registered firms.--(1) Where the as-
sessee is a registered firm, any loss which cannot be set off
against any other income of the firm shall be apportioned
G
between the partners of the firm, and they alone shall be
entitled to have the amount of the loss set off and carried
forward for set off under sections 70, 71, .72, 73, 74 and
74A.

H (2) Nothing contained in sub-section (1) of section
72, sub-section (2) of section 73, sub-section (1) of section
C.l.T. v. SADIQ & SONS [MUKHARJI, J.] 947

74 or sub-section (3) of section 74A shall entitle any asses- A
see, being a registered firm, to have its loss carried forward
and set off under the provisions of the aforesaid sections."

As a result of sub-section (2) of section 75 of the said Act, there
is prohibition, according to the revenue, entitling the assessee being
registered firm to have its loss carried forward and set off under the B
provisions except in the manner indicated in sub-section (2) of section
75 of the Act .
•
It was submitted that as the assessment for the year 1962-63 had
to be made under the provisions of 1961 Act, the assessee could not
have the benefit of set off of the carried forward loss. In support of this C
contention reliance was placed on the decision of the Allahabad High
Court in Commissioner of Income-tax, Kanpur v. Mangiram Gopi
Chand, 111 l.T.R. 807 where it was held that a registered firm could,
so long as the 1922 Act was in force, carry forward speculation loss, if
it could not be set off against speculation income of the year in ques-
tion. However, the Court observed after coming into force of 1961 D
Act, specific provisions had been made in respect of losses of regis-
tered firms and such right of set off of speculation losses was no longer
available. The High Court was of the view that the right of a registered
firm to set off and carry forward losses under section 24(2) of the 1922
Act was a substantive right. However, where a repealing provision
• indicated the effect of the repeal on previous matters and provided for E
the operation of the previous law in part as also the operation of the
new law in the other part in positive terms, the repealing and saving
provision could be said to be self-contained and excluded the applica-
bility of section 6, according to the Allahabad High Court, of the
General Clauses Act. Section 297(2) of 1961 Act, according to the
Allahabad High Court, must be taken to be a self-contained code in F
respect of the operation of 1922 Act and the rights which might have
been created under it. Inasmuch as section 297(2) of the 1961 Act did
not save, said the Allahabad High Court, the right, if any, of a re-
gistered firm to set off its speculation losses, which have been carried
forward, against the speculation profits of the firm, the right, if any,
created by section 24(2) could not be said to remain intact after the G
repeal of the 1922 Act. Speculation losses of years anterior to 1962-63
could not, therefore, be carried forward and set off against speculation
profits of a registered firm. The Allahabad High Court considering the
decision of this Court in State of Punjab v. Mohar Singh, A. I. R. 1955
S.C. 84 observed that the principle laid down by this Court was that
where the repealing provision indicated the effect. of repeal on previ- H
948 SUPREME COURT REPORTS [1987] 2 S.C.R.

ous matters and provided for the operation of the previous law in part
A and in negative terms as also for the operation of the new law in other
part in positive terms, the repealing and the saving provision could be
said to be self-contained Act. While we respectfully agree with the
principle applicable in interpreting the application of the Act, we are
of the opinion that the Allahabad High Court was not right in the
B application of that principle in the light of section 297(2) of 1961 Act in
the aforesaid decision. There is nothing in any of the clauses of sub-
section (2) of section 297 of the Act which indicates that accrued rights
under 1922 Act lapsed in respect of the assessment to be made after •
coming into operation of 1961 Act. According to the Allahabad High
Court in that decision, section 297(2)(a) provided for completion of
assessment in accordance with the old Act where the return was filed
C before the commencement of the 1961 Act but section 297(2)(b) of the
Act provided for completion of assessment in accordance with the
provision of the new Act where the return was filed even in respect of
years covered by the 1922 Act, after 31st March, 1962. Reading section
297 in the manner it did, the Allahabad High Court was of the view
D that where the provisions of the previous Act stood repealed, the set
off cannot be given. The Allahabad High Court had, it appears, no
occasion to notice the judgment under appeal.

On behalf of the revenue, reliance was also placed on a decision
of the Calcutta High Court in the case of Reliance Jute Mills Co. Ltd.
E v. Commissioner of Income-tax, West Bengal I, 86 I.T.R. 570 on the •
question of carry forward of the loss after the coming into operation of
the Finance Act, 1955. The principle enunciated therein, in our
opinion, will have no application to the controversy in the present
case. Our attention was also drawn by the revenue to the decision of
the Kerala High Court in the case of Helen Rubber Industries Ltd. v.
F Commissioner of Income-Tax, Mysore, Travancore-Cochin and
Coorg, 36 I.T.R. 544. The Kerala High Court observed that the loss
incurred in Travancore (in a Part B State) by the assessee during M.E.
1123 which could only ·have been carried forward for two years in
accordance with the provisions of section 32(2) of the Travancore
Income-tax Act, 1121, could be carried forward beyond those two
G years for a period of six years in accordance with sections 24(2) of the
Indian Income-tax Act, 1922 for the assessment year 1951-52, as the
Indian Income-tax Act, 1922 was applicable for that assessment year
and the assessee had the right to carry forward losses in accordance
with the provisions of that Act. The High Court had to construe sec-
tion 3 of the Taxation Laws (Part B States) (Removal of Difficulties)
H Order, 1950. This case must also be understood in the background of
C.l.T. v. SADIQ & SONS [MUKHARJJ, J.) 949

the facts of that case which are different from the instant case with the
provisions with which we are concerned. That was not a case of decid- A
ing whether the vested right was curtailed and if so to what extent.

This Court in Karimtharuvi Tea Estate Ltd. v. State of Kerala, 60
I.T.R. 262 observed that it was well-settled that the Income-tax Act as
it stands amended on the first day of April of any financial year must
apply to the assessment of the year. Any amendments in that Act B
which came into force after the first day of April of a financial year,
would not apply to the assessment for that year, even if the assessment
was actually made after the amendments came into force. There, the
Kerala Surcharge on Taxes Act, 1957, having come into force on 1st
September, 1957, being the date appointed by the Kerala Government
under section 1(3) of the Act, and not being retrospective in opera- C
tion, by express intendment or necessary implication, could not be
made applicable from 1st April, 1957. Since the Act was not the law in
force on 1st April, 1957, no surcharge on agricultural income-tax could
be levied under that Act in respect of the assessment year 1957-58.
That decision had also not dealt with the question of affecting vested
rights. D

In our opinion the right given to the assessee for the assessment
year 1961-62 under section 24(2) of 1922 Act was an accrued right and
a vested right. It could have been taken away expressly or by necessary
implication. It has not been so done. Neither section 297(2)(b) nor any
other sub-clauses of sub-section (2) of section 297 indicates contrary E
intention of the legislature regarding any vested right of the assessee
under the 1922 Act. On the i;ontrary section 6(c) of the General
Clauses Act indicates that right should be preserved.

Reliance may be placed on the observations of this Court in T. S.
Baliah v. T. S. Rangachari, Income-tax Officer, Central Circle VI, F
Madras, 72 I.T.R. 787. This Court observed that the provisions of
section 52 of the Indian Income-tax Act, 1922, do not alter the nature
or quality of the offence enacted in section 177 of the Indian Penal
Code, 1860. They merely provide a new course of procedure for what
was already an offence. There is no repugnancy or inconsistency; the
two enactments can stand together and they must be treated as G
cumulative in effect. This Court, however, observed that in enacting
section 297(2) of the Income-tax Act, 1961, it was not the intention of
the Parliament to take away the right of instituting prosecutions in
respect of proceedings which were pending at the commencement of
the Act. Parliament had not made any, detailed provision for the
H
950 SUPREME COURT REPORTS [1987] 2 S.C.R.

institution of prosecutions in respect of offences under the 1922 Act.
A
Section 6(e) of the General Clauses Act, 1987 applied for the conti-
nuation of such proceedings after the repeal of the Indian Income-tax
Act, 1922, and a legal proceeding in respect of an offence committed
under the 1922 Act may be instituted after the repeal of the 1922 Act
by the 1961 Act. The Court reiterated that before coming to the conc-
B lusion that there is a repeal of an earlier enactment by a later enact-
ment by implication, the court must be satisfied that the two enact-
ments are so· inconsistent or repugnant that these could not stand
together and the repeal of the express prior enactment must flow from
necessary implication of the language of the later enactment.
•
In Commissioner of Income-Tax (Central), Calcutta v. B.P.
c (India) Ltd., 116 l.T.R. 440 the Calcutta High Court was concerned
with section 25(3) of the 1922 Act. It is not necessary to set out in
extenso the facts of that case. It suffices to say that the discontinuance
of the assessee's business in that case took place on 28th February,
1962. It could not be disputed that if the 1961 Act had not come into
D effect, the assessee would have been entitled to get the relief as
granted by virtue of section 25(3) of the 1922 Act. It was observed that
on a reading of section 6 of the General Clauses Act, 1897, it was clear
that unless a contrary intention appears, the repeal of an Act does not
affect any existing right, privilege, obligation or liability. It is, there-
fore, necessary to find out from the provisions of section 297 of the
E 1961 Act which~repeals the 1922 Act, whether the old rights and
liabilities have been intended to be destroyed. There was no corres-
ponding provision under the 1961 Act dealing with the type of claims
-
mentioned in sub-section (3) or (4) of section 25 of the 1922 Act. It was
contended by the revenue that what was not said was destroyed and
such intention would be apparent in that case from section 297(2)(h) of
F the 1961 Act. The High Court referred to the 12th Report of the Law
Commission, and Speaking for the Court, one of us (Sabyasachi
Mukharji, J.) said that it was not possible to accept the submission for
the revenue that whatever was not said was destroyed. The Court
reiterated that there must be a manifest intention of Parliament to
destroy a right or privilege under the old Act. There is no such provi-
G sion in the new Act. In the instant case also, section 75(2) dealt with a
different scheme of carrying forward of loss but it did not speak of any
accrued right. It did not destroy either by express words or by neces-
sary implication the vested right given to an assessee under section 24
(2) of the Act of 1922. Therefore, unless one finds in section 297 or
within the four-corners of the General Clauses Act any intcndmcnt
H express or implied of destroying the rights created by section 24(2) of
C.I.T. v. SADIQ & SONS [MUKHARJI, J.] 951

carrying forward the losses to set off in subsequent years in case of
speculation business that right cannot be said to be destroyed. A

The fact that the right created by the operation of section 24(2) is
a vested right cannot in our opinion be disputed. See in this connection
the observations of this Court in Gujarat Electricity Board v. Shanti/al
R. Desai, [1969] 1 S.C.R. 580 at 587 and Isha Valimohamad & Anr. v. B
Haji Gulam Mohamad & Haji Dada Trust, [1975] 1 S.C.R. 720 at 723.

Under the Income Tax Act of 1922, the assessee was entitled to
carry forward the losses of the speculation business and set off such
losses against profits made from that business in future years. The
right of carrying forward and set off accrued to the assessee under the
Act of 1922. A right which .had accrued and had become vested con- C
tinned to be capable of being enforced notwithstanding the repeal of
the statute under which that right accrued unless the repealing statute
took away such right expressly or by necessary implication. This is the
effect of section 6 of the General Clauses Act, 1897.
D
In this case the 'savings' provision in the repealing statute is not
exhaustive of the rights which are saved or which survive the repeal of
the statute under which such rights had accrued. In other words, what-
ever rights are expressly saved by the 'savings' provision stand saved.
But, that does not mean that rights which are not saved by the 'savings'
provision are extinguished or stand ipso facto terminated by the mere E
fact that a new statute repealing the old statute is enacted. Rights
which have accrued are saved unless they are taken away expressly.
This is the principle behind section 6(c) of the General Clauses Act,
1897. The right to carry forward losses which had accrued under the
repealed Income-tax Act of 1922 is not saved expressly by section 297
of the Income-tax Act, 1961. But, it is not necessary to save a right F
expressly in order to keep it alive after the repeal of the Old Act of
1922. Section 6(c) saves accrued rights unless they are taken away by
the repealing statute. We do not find any such taking away of the rights
by section 297 either expressly or by implication.

We are, therefore, of the opinion that the Allahabad High Court G
was in error in the view it took in the decision in Commissioner of
income-tax, Kanpur v. Mangiram Gopi Chand (supra) but the High
Court of Allahabad was right in the judgment under appeal and the
question was properly answered.

The assessee in person did not appear at the time of the hearing H
952 SUPREME COURT REPORTS (1987] 2 S.C.R.

A of this appeal. We requested Shri Chandrachud to assist us as
amicus curiae. We record that Shri Chandrachud has rendered very
able assistance to us in disposing of this appeal. This Court records its
appreciation of the help rendered by him.

B The appeal in the premises fails and is dismissed with costs asses-
sed at Rs.2,500 which amount should be paid to the amicus curiae.

A.P.J. Appeal dismissed.

•