14; Milap Chand vs Dwarakadas, AIR 1954 Raj. 252; Nawal Mal vs Nathu Mal, AIR 1962 Raj 193, Rama Sundari vs Indu Bhushan, AIR 1967 Cal 355; L.S. Nair vs Hindustan Steel Ltd., AIR 1980 M.P. 106 and Bapalal & Co. vs Thakur Das, AIR 1982 Mad. 309 and the judgment presently under appeal and secondly, because a question as to the interpretation of Entry 18 (or its predecessor, Entry 21 of the Provincial List under the Government of India Act, 1935, (hereinafter referred to as 'the 1935 Act ') had arisen before the Federal Court and the Privy Council and some of the above judgments have also been considered in certain earlier decisions of this Court.