The point that arises for consideration in these ap peals, therefore, is whether: 534 "the Maharashtra Act No. XLIV of 1976, which statutorily modifies the princi ples for the determination of the purchase price for the undertaking from the principle of Market value contained in the unamended Section 7A of 1910 Act to the concept of an 'amount ' equal to the depreciated book value of the assets under Section 7A as amended by Maharashtra Act No. XLIV of 1976 could be said to be a law enacted for the acquisition of the undertaking with a reasonable and direct nexus with the object of Article 39(b) of the Constitution and has, therefore, the protection of Article 31 C?" If the contention of the State and the Electricity Board prevails and is accepted, all other contentions which, in turn, rest on an alleged infraction of Articles 14, 19(1)(f) and (g) and 31 do not survive.