1464 1466, 1455 60/7745/78, 344/79, 1184, 1586, 5823, 5833178, 694, 697 712, 841 842, 843, and 893/79, 2060 67, 2068 2070, 8267, 442, 443, 446 52, 481, 538/79, 8829 32, 8862 8864, 8910, 8912/78, 340 42/79, 5192, 5225, 5822, 6282, 6284 85, 6303, 7731, 7742/78, 2953 56, 2519, 3654 55, 1548, 1705, 1708 09, 8833, 6314, 6318, 6321, 3402, 1706 07, 1710/79, 5831/78, 7993, 6339, 6331, 6333 36, 6338, 6340, 9432, 9431, 8345, 9430, 7989/79, 4247/78, 10558/79, 2883/80, 596, 2689, 2888, 1938, 2581, 2580, 5364/80, 10563, 5830/79, 3245/80, 7738/79, 447/80, 2755, 1712, 2895, 7173/80, 8510/79, 1939/801 7429, 7903, 3604, 6190, 7911, 3338, 1937, 3933/80, 8273/70, 5369/80, 7163/80, 356/81, 2803, 2804 06, 2125/81, 595/80, 2803/79, 2804, 3656/79, 10723/80, 9382, 8430, 8192, 9595, 8286, 8429, 9383/80, 6625/81, 6626, 6624, 5600/88, 7983/80, 11296/80, 8408/81, 5257/80, 10093/80, 1453/79, 1942/80, 1943, 1940, 2352, 7172, 5260/80, 9134/78, 4456/79, 9744/78, 4107/78, 2790, 517580/80, 646/819 6609/80, 5257/79, 650/81, 10406/80, 338, 8278, 5456/79, 8262/78, 6332/79, 3555, 250, 9629/81, 442/80, 648/81, 5258, 5253, 196/81, 3244/79, 5256, 6354, 2392/81, 8277/79, 8348/79, 6353, 7714, 7726, 6352, 6317/81, 8347, 3034/79, 1454/80, 10633/80, 8879/80, 14320/81, 1063/80, 6064/79, 3605/80, 14990/81, 75/82, 2853/82, 902 3933/80, 3758/82, 8681/81, 5258/80, 7598/80, 7234 35, 7237/80, 2978: 2974/80, 1956/82, 5256/80, 2831/82, 3430/82, 7594/80 and 2778 of 79 For The Appellants: Dr. L.M. Singhvi Prathvi Raj, B.P. Maheshwari and B.P. Singh For The Respondents: S.N. Kacker, R.K Jain Dr. Y.S. Chitale, Dr. Meera Agarwal and R.C. Mishra in CAs.