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Page 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6054 OF 2015 (Arising out of S.L.P.(C) NO.32319 of 2013) Chief Controlling Revenue Authority …..Appellant(s) Versus Costal Gujarat Power Ltd. and others ..Respondent(s) JUDGMENT M. Y. EQBAL, J. Leave granted. 2. The Full Bench of the Gujarat High Court on reference made by the Chief Controlling Revenue Authority, State of Gujarat under Section 54(1A) of the Gujarat Stamp Act, 1958 (in short, “the Act”), passed the impugned judgment and order dated 3.12.2012 in Stamp Reference No.1/2011 answering the reference in favour of the respondent and against the Revenue holding that the respondent was not required to pay the dues of deficit stamp duty of Rs. 50,41,600/-. 1

Agreement With Consortium of Banks - Stamp Duty is Payable on Number of Transactions, Not Instrument - SC

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Agreement with consortium of banks: Stamp duty is payable on number of transactions, not instrument; SC

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Page 1REPORTABLEIN THE SUPREME COURT OF INDIACIVIL APPELLATE JURISDICTIONCIVIL APPEAL NO. 6054 OF 2015(Arising out of S.L.P.(C) NO.!"# of !$")C%i&f Contro''ing R&(&nu& Aut%orit) *..A++&'',nt(s)V&rsusCost,' -u.,r,t Po/&r Lt0. ,n0 ot%&rs ..R&s+on0&nt(s)JUDGMENTM. Y. EQBAL, J. L&,(& gr,nt&0.!. T%&Fu'' 1&n2%of t%&-u.,r,t Hig%Court onr&f&r&n2&3,0& 4) t%& C%i&f Contro''ing R&(&nu& Aut%orit)5 St,t& of-u.,r,t un0&r S&2tion 67("A) of t%& -u.,r,t St,3+ A2t5 "#68 (ins%ort5 9t%& A2t:)5 +,ss&0t%& i3+ugn&0.u0g3&nt ,n0or0&r0,t&0 ."!.!$"! in St,3+ R&f&r&n2& No.";!$"" ,ns/&ring t%&r&f&r&n2& in f,(our of t%& r&s+on0&nt ,n0 ,g,inst t%& R&(&nu&%o'0ing t%,t t%& r&s+on0&nt /,s not r&R&gistr,r5 Mun0r, (Distri2t A,2%2%%) 4) t%&,++'i2,nt %,s +,i0 Rs.75!"5$$$;> /%&t%&r ,s +&r+ro(ision of S&2tions 65 (,)5 (1),n0 t%& S2%&0u'&>"BsArti2'&s =,n0=(4) t%& ,++'i2,nt is r&R&gistr,r5 Mun0r, (Distri2t A,2%2%%) 4) t%&,++'i2,ntisr& ,n0 t%& 0&&0 /,s r&gist&r&0.@. A22or0ingtot%&,++&'',nt5 t%&r&s+on0&nt /,s'i,4'&to+,) Rs. 675=!5$$$;> on t%& s,i0 0&&0 ,n05 %&n2&5 0&3,n0&0 t%&4,',n2&,3ount of Rs. 6$57"5$$$;> fro3t%&r&s+on0&nt 4)issuing s%o/2,us& noti2& 0,t&0 6."".!$$#. T%& issu& /,sfor/,r0&0 for 2onsi0&r,tion of t%& D&+ut) Co''&2tor5 St,3+ Dut)V,'u,tion Org,nis,tion5 1%u.>Aut2% un0&r S&2tionof t%& A2t.8. T%& r&s+on0&nt /,s gi(&n ,n o++ortunit) of%&,ring ,n0(i0& or0&r 0,t&0 A+ri'5 5 !$"$5 t%& D&+ut) Co''&2tor %&'0 t%,tt%& r&s+on0&nt /,s 'i,4'& to +,) t%& 0&fi2it st,3+ 0ut) /it% t%&,3ount of +&n,'t) of Rs.!6$;>. #. T%& r&(ision ,++'i2,tion fi'&0 4) t%& r&s+on0&nt un0&rS&2tion 6G"H of t%& A2t /,s 0is3iss&0 (i0& or0&r 0,t&0 M,r2%5!85 !$"". T%& r&s+on0&nt t%&r&,ft&r 3,0& ,n ,++'i2,tion un0&r3Page 4S&2tion67G">AH of t%&A2t t%&r&4)gi(ing ris& tot%& R&f&r&n2&Pro2&&0ings."$. 1) /,) of t%& R&f&r&n2&5 t%& o+inion of t%& Hig% Court /,ssoug%t on t%& 0ut) t%&r&on in,22or0,n2& /it% ',/5 t%& St,t& 1,nE of In0i, 4&2,3& t%&s&2urit) trust&& of t%& '&n0ing 1,nEs ,n0 %&'0 t%& 3ortg,g& for,n0 on 4&%,'f of t%os& 4&n&fi2i,ri&s. T%&r&for&5 4) t%&instru3&nt in ==>!78! Int&rn,tion,'Fin,n2&Cor+or,tion76$ Int&rn,tion,' Fin,n2& Cor+or,tion5 !"!" P&nns)'(,ni,A(&nu&5 NK5 K,s%ington5 D.C. !$75 Unit&0 St,t&s of A3&ri2, 1NP P,ri4,s5 ,s, AEICCo(&r&0F,2i'it)L&n0&r!=.=6 Stru2tur&0 Fin,n2& > Ass&t Fin,n2& > ED+ort Fin,n2&5 @5P',2& 0u M,r2%& S,int>Honor&ACI CHDESAI @6$" P,ris C&0&D $" Fr,n2&Att&ntion? Co33&r2i,'11Page 12Su++ort ,n0 Lo,n I3+'&3&nt,tionF,2si3i'&? J($)" 7 "=8"85 Kit% r&f&r&n2& to?MUNDRA7 T%& ED+ort>I3+ort 1,nEofAor&,6$$ H&,0 Offi2& in S&ou'5Aor&, T%& ED+ort>I3+ort1,nE of Aor,"=>"5 I&oui0o>0ong I&ong0&ung+o>gu S&ou'5 "6$>##=R&+u4'i2 of Aor&,F,2si3i'&? J8!>!>@@#>=@7@PART BLIST OF RUPEE FACILITY LENDERSSr.No.D&t,i's of Ru+&& F,2i'it) L&n0&r ,n0 L&n0ing Offi2& Ru+&& Co33it3&nt(In Ru+&& Cror&s)" INDIA INFRASTRUCTURE FINANCE COMPANI LIMITED5 %,(ing its H&,0 Offi2& ,t "!$">"!$@5 N,ur,ng Hous& A,stur4, -,n0%i M,rg5 N&/ D&'%i >""$ $$"T&'&+%on& No? $"">!@=67F,D No. $"">!@=66"8$$! ORIENTAL 1ANA OF COMMERCE5%,(ing its H&,0 offi2& ,t H,rs%, 1%,(,n5 E>1'o2E5 Conn,ug%t P',2&5 N&/ D&'%i ""$ $$"5 ,n0 %,(ing its L,rg& Cor+or,t& 1r,n2% ,t "8">A5M,E&r To/&r LEB5 "8t% F'oor5 Cuff& P,r,0&5 Mu34,i 7$$ $$6T&'&+%on& No? $!!>!!"67!.7@ !! "68=F,D No. $!!>!!"6666$ STATE 1ANA OF 1IAANER AND JAIPUR5 %,(ing its H&,0 Offi2& ,t 6>A5 Ti',E M,rg5 S2%&3&5 J,i+ur M $! $"= ,n0 %,(ing its Co33&r2i,' N&t/orE 1r,n2% ,t !#5 P.D.M&''o Ro,05 Fort. Mu34,i M 7$$ $$".T&'&+%on& No? $!!>!!=66@@@@ !!=! "867 F,D No. $!!>!!=6"!7!$$7. St,t& 1,nE of H)0&r,4,05 %,(ing its H&,0 Offi2& At -unfoun0r)5 H)0&r,4,0 ,n0 %,(ing its O(&rs&,s1r,n2% ,t As%oE M,%,'5 "!$75 Tu''o2% M,rg5 Co',4,5Mu34,i>7$$ $#.T&'&+%on& No.$!!>!!$7!68=;!!8!$"@@F,D No.$!!>!!86"!""$$6. St,t& 1,nE of In0i, /it% its Cor+or,t& C&ntr& !$$$12Page 13At St,t& 1,nE 1%,(,n5 M,0,3& C,3, ro,05 Mu34,i 7$$ $!" ,n0 %,(ing its Pro.&2t Fin,n2& S1U ,t r0 F'oorSt,t& 1,nE 1%,(,n5 M,0,3 C,3, Ro,05 Mu34,i>7$$ $!".T&'&+%on& No.$!!>!!887"6$;!!86!68 F,D.$!!>!!88$!"=. St,t& 1,nE of In0or&5 %,(ing its %&,0 Offi2& ,t 65 I.N.Ro,05 In0or&>76! $$ ,n0 %,(ing its Co33&r2i,' 1r,n2% ,t Mitt,' Court L1B King5 N,ri3,n Point5 Mu34,i>7$$ $!".T&'&+%on& No.$!!>!!8"!"66@;!!8!"668F,D No.$!!>!!86@6"$$@ St,t& 1,nE of Tr,(,n2or&5 %,(ing its H&,0 Offi2&At Poo.,++ur,5 T%iru(,n,nt%,+ur,3>=#6$"! ,n0 %,(ingIts Cor+or,t& Fin,n2& 1r,n2% ,t "!>""65 Tu'si,ni C%,34&rs5N,ri3,n Point5 Mu34,i>7$$ $!". T&'&+%on& No.$!!>$!8@$$@F,D No.$!!>$!8@$"@."$$8 T%& Housing ,n0 Ur4,n D&(&'o+3&nt Cor+or,tion Lt0.H,(ing its H&,0 Offi2& ,t HUDCO 1%,/,n5 Cor&>@A5 In0i, H,4it,t C&ntr& Lo0%i ro,05 N&/ D&'%i>""$$$5An0 %,(ing its Mu34,i R&gion,' Offi2& ,t S%r&),s C%,34&rs5 !n0 F'oor5 "@6 Dr. D.N. Ro,05 Fort5 Mu34,i>7$$ $$".T&'&+%on& No.$!!>=#$$8$>87 F,D No.$!!>!!=#$$8=6$$#. Vi.,) 4,nE5 %,(ing its H&,0 Offi2& At 7";! H&,0 Offi2& 1ui'0ing Trinit)Cir2'&5 M,%,t3, -,n0%i Ro,0 1,ng,'or& -.P.O.1,ng,'or&>6=$$$" ,n0 %,(ing its In0ustri,'Fin,n2& 1r,n2% ,t N&/ ED2&'sior 1ui'0ing5 !n0 F'oor5 Fort Mu4,i>7$$ $$". T&'&+%on& No.$!!>!!$@#@@=F,D No.$!!>!!$@6##7.6$$Tot,' N 686$!.It furt%&r ,++&,rs fro3t%& S&2urit)Trust&& Agr&&3&ntt%,t t%& &ntir& fin,n2ing of t%& +ro.&2t 4) S&nior L&n0&rs ,gr&&0to 4& s&2ur&0 4) first r,nEing 3ortg,g& ,n0pari passu2%,rg&;issuingof ,'' t%&3o(&,4'&+ro+&rti&sof t%&4orro/&r.13Page 14Furt%&r, firstr,nEingpari passu2%,rg&of,'' t%& 4orro/&rs,22ount ,n0 &,2% of t%& ot%&r ,22ounts r&I. 1) t%is in0&ntur&5Eng'is% Mortg,g& in r&s+&2t of i33o(,4'& +ro+&rt) /,s 2r&,t&0.T%& r&'&(,nt 2',us&s of Mortg,g& 0&&0 ,r& s&t out %&r&in 4&'o/?>(E3+%,sis gi(&n)9!. Bene!" # In$en"%&e.T%& S&2urit) Trust&&5 ,2ting fort%&4&n&fit of t%&s&2ur&0+,rti&ss%,'' %o'0t%&S&2urit)2r&,t&04)t%&4orro/&rinitsf,(ourt%isin0&ntur&o(&rt%& 3ortg,g&0 +ro+&rti&s in2'u0ing 2on(&nts ,n0 3ortg,g&sgi(&n 4) t%& 4orro/&rs +ursu,nt %&r&to5 u+on trust for t%&4&n&fit of t%&s&2ur&0+,rti&ssu4.&2t tot%&+o/&rs,n0+ro(isions 2ont,in&0%&r&in,n0int%& S&2urit) Trust&&Agr&&3&nt5 for t%& 0u& +,)3&nt of t%& 3ortg,g& D&4t ,n0+&rfor3,n2& of ,'' o4'ig,tions un0&r t%& fin,n2ingDo2u3&nts.7.G&'n" 'n$T&'n(e&(?>For t%&2onsi0&r,tion,for&s,i0,n0 ,s 2ontinuing s&2urit) for t%& +,)3&nt ,n0 0is2%,rg& oft%& 3ortg,g& D&4t ,n0 +&rfor3,n2& of ,'' o4'ig,tions un0&rt%& Fin,n2ing Do2u3&nts 4) t%& 1orro/&r %&r&4) s&2ur&0 orint&n0&0to4&%&r&4)s&2ur&05 t%&1orro/&r 4ot%%&r&4)gr,nt5 ,ssign5 2on(&),ssur&5 2%,rg&,n0tr,nsf&rintot%&S&2urit) Trust&& for t%& 4&n&fit of t%& s&2ur&0 P,rti&s 4) /,sof ,first3ortg,g&,n02%,rg&) ,'' t%&rig%tstit'&5 int&r&st,n0 4&n&fit in ,'' ,n0 singu',r t%& 4&n&fi2i,' rig%t tit'& ,n0int&r&st of t%& 1orro/&r in r&s+&2t of t%& i33o(,4'& +ro+&rt)situ,t&0 in situ,t&0 in 0istri2t Mun0r, in t%& St,t& of-u.,r,t 3or& +,rti2u',r') 0&s2ri4&0 in S2%&0u'& !%&r&inun0&r /ritt&n(t%& 90&',)&0Aft&r A2 T%&3ortg,g&,n0first 2%,rg&2r&,t&0+ursu,nt tos&2urit)7%&r&toinf,(our of t%&S&2urit) Trust&& for t%& 4&n&fit of t%& S&2ur&0 +,rti&s s%,''r,nEpari passuint&r>s& ,n0/it%out ,n0+r&f&r&n2& or+riorit) o(&r &,2% ot%&r.T%& 3ortg,g& ,n0 first 2%,rg& to 4& 2r&,t&0 in f,(our of t%&S&2urit) Trust&& for t%& 4&n&fit of t%& KorEing C,+it,''&n0&rs,n0if ,++ro(&0in,22or0,n2&/it%t%&H&0gingP',n5 t%& H&0g& +ro(i0&s s%,'' r,nE pari passu int&r>s& ,n0/it%t%& S&2ur&0P,rti&s ,n0/it%out ,n)+r&f&r&n2& or+riorit) o(&r &,2% ot%&r ,n0 t%& s&2ur&0 +,rti&s on2& su2%3ortg,g& ,n0 2%,rg& in r&',tion to t%& Mortg,g&0 +ro+&rti&sis 2r&,t&0 in t%&ir f,(our.:!=. C',us&s"8.",n0"8.,r&,'sor&'&(,nt,n0r&+ro0u2&0%&r&in un0&r?>9"8." S&2tion =@A of t%& Tr,nsf&r of Pro+&rt) A2t5 "88!?>T%& +ro(isions of S&2tion =@>A of t%& Tr,nsf&r of Pro+&rt) 2t5"88!5 s%,'' not ,++')tot%&s&+r&s&nts. Not/it%st,n0ingt%,t t%& S&2urit) Trust&& 3,) %o'0 t/o of 3or& 3ortg,g&s&D&2ut&0 4) t%& 1orro/&r in2'u0ing t%&s& +r&s&nts in r&s+&2tof /%i2% t%& S&2urit) trust&& %,s t%& rig%t to o4t,in t%& Ein0of 0&2r&&s un0&r s&2tion =@ of t%& Tr,nsf&r of Pro+&rt) A2t5"88!5 t%& S&2urit) Trust&& s%,'' 4& &ntit'&0to su& ,n0o4t,in su2% 0&2r&& on ,n) of su2% 3ortg,g&s /it%out 4&ing4oun0 to su& on ,'' su2% 3ortg,g&s in r&s+&2t of /%i2% t%&3ortg,g& 3on&) s%,'' %,(& 4&2o3& 0u&.:16Page 17!@. C',us&!."5 0&,'s/it%t%&3,nn&rof +,)3&ntof st,3+0ut).T%& s,i0 2',us& r&,0s ,s un0&r?>9!.". St,3+ Dut) ,n0 Ot%&r F&&s on ED&2ution5R&gistr,tion5 &t2.?> T%& 1orro/&r s%,'' +,) ,'' st,3+ 0ut)5ot%&r 0uti&s5 t,D&s5 f&&s5 +&n,'ti&s or ot%&r 2%,rg&s +,),4'&on or in2onn&2tion /it%t%& &D&2ution5 issu&5 0&'i(&r)5r&gistr,tion of t%is In0&ntur&5 t%& S&2urit) Trust&&Agr&&3&nt ,n0 ,n) 0o2u3&nt5 ,2t ,n0 r&gistr,tion+&rfor3&0 +ursu,nt %&r&to5 if ,n0 /%&n t%& 1orro/&r 3,)4& r& -.e/"!#n 40 .e,e&'* !n("&%)en"( %(e$ !n (!n+*e"&'n('/"!#n # ('*e, )#&"+'+e #& (e""*e)en". (") K%&r&5 in t%& 2,s& of ,n) s,'&5 3ortg,g& or s&tt'&3&nt5s&(&r,' instru3&nts ,r& &3+'o)&0 for 2o3+'&ting t%&tr,ns,2tion5 t%& +rin2i+'& instru3&nt on') s%,'' 4&2%,rg&,4'&/it%t%&0ut)+r&s2ri4&0inS2%&0u'&I fort%&2on(&),n2&53ortg,g&ors&tt'&3&nt5,n0&,2% oft%& ot%&rinstru3&nts s%,'' 4& 2%,rg&,4'& /it% , 0ut) of " Gon&%un0r&0 ru+&&sH inst&,0 of t%& 0ut) (if ,n)) +r&s2ri4&0 for itin t%,t S2%&0u'&. (!) T%&+,rti&s3,)0&t&r3in&fort%&3s&'(&s /%i2%oft%&instru3&nts so &3+'o)&0 s%,''5 for t%& +ur+os&s ofsu4>s&2tion (")5 4& 0&&3&0 to 4& t%& +rin2i+,' instru3&nt. Pro(i0&0t%,t t%& 0ut) 2%,rg&,4'& ont%& instru3&nt so0&t&r3in&0 s%,'' 4& t%& %ig%&st 0ut) /%i2% /ou'0 4&2%,rg&,4'& in r&s+&2t of ,n) of t%& s,i0 instru3&nts&3+'o)&0..e/"!#n 5 0 In("&%)en" &e*'"!n+ "# (e,e&'* $!("!n/")'""e&( #& $!("!n/" "&'n('/"!#n(.An) instru3&nt18Page 192o3+risingorr&',tingtos&(&r,' 0istin2t 3,tt&rss%,'' 4&2%,rg&,4'&/it%t%&,ggr&g,t&,3ount of t%&0uti&s/it%/%i2%s&+,r,t&instru3&nt5 &,2%2o3+risingorr&',tingtoon& of su2% 3,tt&rs or 0istin2t tr,ns,2tions5 /ou'0 4&2%,rg&,4'& un0&r t%is A2t.6. In("&%)en"( /#)!n+ 1!"2!n(e,e&'* $e(/&!3"!#n( !n./2e$%*e I.0Su4.&2t to t%& +ro(isions oft%&',st +r&2&0ings&2tion5 ,n instru3&nt so fr,3&0 ,s to 2o3& /it%in t/o or3or& of t%& 0&s2ri+tions inS2%&0u'& I5 s%,''5 /%&r& t%&0uti&s 2%,rg&,4'& t%&r&un0&r ,r& 0iff&r&nt5 4& 2%,rg&,4'&on') /it% t%& %ig%&st of su2% 0uti&s? Pro(i0&0 t%,t not%ingint%is A2t 2ont,in&0 s%,'' r&n0&r 2%,rg&,4'& /it%0ut)&D2&&0ing on& ru+&& , 2ount&r+,rt or 0u+'i2,t& of ,n)instru3&nt 2%,rg&,4'& /it% 0ut) ,n0 in r&s+&2t of /%i2% t%&+ro+&r 0ut) %,s>4&&n +,i0.:". Fro34,r& r&,0ing of t%&s& +ro(isions5 it is 2'&,r t%,tS&2tion70&,'s /it%sing'& tr,ns,2tion2o3+'&t&0ins&(&r,'instru3&nts5 /%&r&,s S&2tion 6 0&,'s on') /it% t%& instru3&nt/%i2% 2o3+ris&s 3or& t%,n on& tr,ns,2tion ,n0 it is i33,t&ri,'for t%& +ur+os& /%&t%&r t%os& tr,ns,2tions ,r& of t%& s,3&2,t&gor) or of 0iff&r&nt 2,t&gori&s.!. It,++&,rsfro3t%&trust&&0o2u3&nt t%,t ,'tog&t%&r"4,nEs '&nt 3on&) to t%& 3ortg,gor5 0&t,i's of /%i2% %,(& 4&&n0&s2ri4&0 in t%& s2%&0u'& ,n0 for t%& r&+,)3&nt of 3on&)5 t%&4orro/&r &nt&r&0 into s&+,r,t& 'o,n ,gr&&3&nts /it% "fin,n2i,' institutions.H,0 t%is 4orro/&r &nt&r&0 into , s&+,r,t&19Page 203ortg,g& 0&&0 /it% t%&s& fin,n2i,' institutions in or0&r tos&2ur& t%& 'o,n t%&r& /ou'0 %,(& 4&&n , s&+,r,t& 0o2u3&nt for0istin2t tr,ns,2tions. On +ro+&r 2onstru2tion of t%is in0&ntur&of 3ortg,g& it 2,n s,f&') 4& r&g,r0&0 ,s " 0istin2t tr,ns,2tions/%i2% f,''s un0&r S&2tion 6 of t%& A2t.. 1ot% t%& '&,rn&0 2ouns&' +ut r&'i,n2& on t%& fi(& Ju0g&sConstitution 1&n2% Ju0g3&nt of t%is Court in t%& C,s& ofTheMember, Board of Revenue vs. Arthur Paul Benthall (su+r,).T%&s,i02,s&origin,t&0fro3,r&f&r&n2&3,0&tot%&Hig%Court of C,'2utt, 4) t%& R&(&nu& Aut%oriti&s s&&Eing o+inion/it% r&g,r0 to t%& st,3+ 0ut) +,),4'& in t%& instru3&nt. T%&r&s+on0&nt in t%,t 2,s& /,s ,t t%& 3,t&ri,' ti3& t%& M,n,gingDir&2tor ofM;s. 1ir0 ,n0 Co.Lt0. ,n0 M&ssrs F.K.H&i'g&rs,n0 Co3. Lt0 /%i2% /&r& ,2ting M,n,ging Ag&nts of s&(&r,'Co3+,ni&s A2t un0&r t%& In0i,n Co3+,ni&s A2t. T%&r&s+on0&nts /&r& ,'so Dir&2tor of , nu34&r of ot%&r Co3+,ni&s5,n0 %,0 on o22,sions ,2t&0,s'i9K%&n,+&rson+oss&ss&s4ot%,+&rson,' 2,+,2it),n0,r&+r&s&nt,ti(& 2,+,2it)5 su2% ,s trust&&5 ,n0 t%&r& is ,0&'&g,tionof +o/&r 4) %i3in4ot%t%os& 2,+,2iti&s5 t%&+osition in ',/ is &D,2t') t%& s,3& ,s if 0iff&r&nt +&rsons .oinin &D&2uting , +o/&r in r&s+&2t of 3,tt&rs /%i2% ,r&unr&',t&0. T%&r& 4&ing no 2o33unit) of int&r&st 4&t/&&n t%&+&rson,' &st,t& 4&'onging to t%& &D&2ut,nt ,n0t%& trust&st,t& (&st&0 in %i35 t%&) 3ust 4& %&'0 to 4& 0istin2t 3,tt&rsfor+ur+os&sof s&2tion 6. T%&+ositionist%&s,3&/%&n,+&rson is &D&2utor or ,03inistr,tor5 4&2,us& in t%,t 2,+,2it)%&r&+r&s&ntst%&&st,t&of t%&0&2&,s&05 /%os&+&rson,is0&&3&0 to 2ontinu& in %i3 for +ur+os&s of ,03inistr,tion.=. K& %,(&,'sogon&t%roug%t%&+ro(isions 2ont,in&0inS&2tions 5 #5 Arti2'& = ,n0 =(4)of t%& A2t ,s ,'so 1o34,)St,3+ (-u.,r,t S&2on0 A3&n03&nt) Ru'&s5 !$$@ ,n0 t%&22Page 23Cir2u',r 0,t&0 [email protected]&r gi(ing out ,nDious 2onsi0&r,tionto t%os& +ro(isions ,n0 ,'so in t%& 'ig%t of t%& r,tio 0&2i0&0 4)t%& Constitution1&n2%of t%is Court inTheBenthall case(su+r,)5 /& ,r& of t%& 0&finit& o+inion t%,t t%& Hig% Court %,s2o33itt&0 s&rious &rror of ',/ in int&r+r&ting t%& +ro(isions ofS&2tions 6 ,n0 = of t%& A2t.Cons&d#. For Re-%ondent(-) Mr. D:eer&< N&"r>d#. Mr. @. R. S&-"%r&A:u>d#.

3onBA$e Mr. Ju-t".e M.5. ECA&$ %ronoun.ed t:e