(1.) Issue notice to the respondent returnable in 8 weeks.
(2.) Pending further orders, we suspend the operation of the High court's judgment under appeal with the result that the department will be free to complete assessment of the various assessees concerned without being bound by the High court's observations regarding the limited operation of that section. Special Leave Petitions (C) Nos. 3944-4087 and las Nos. 1-74 of 1992 in Special Leave Petition (C). . of 1992:
(3.) It has been mentioned on behalf of the Union of India that these Special Leave Petitions have been filed by the Union of India against judgments of the orissa and Punjab and Haryana High courts following the decision of the A. P. High court in A. Sanyasi Rao v. Govt. of A. P. which is the subject-matter of CAs Nos. 4290-4394 of 1989. These Special Leave Petitions have not yet been listed and one batch is also out of time.