(1.) The instant reference placed before this Division Bench of the Court raises the following questions of Law for determination:
(2.) A learned Judge of this Court in CSCO LLC v. Lakshmi Saraswathi Spintex Limited, 2022 (3) CTC 167 : 2022 (2) MWN (Civil) 286 (Order dtd. 28/1/2022 in A. No.4791 of 2021 in C.S. No. 697 of 2017), who examined the said controversy, held as follows:
(3.) Further, the same learned Judge in another set of cases in Sanjeev Khandelwal v. Palani Medicals, Order, dtd. 5/1/2023 in Tr.C.S. Nos.912 to 914 & 917 of 2007, had passed the following Order: