NELCO LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, returnable forthwith. Mr. Jetley waives service for the Respondents. By consent, Rule called out and heard.

(2.) We come across cases of citizens trying to dodge their revenue dues by resorting to endless series of litigation. This time the boot is on the other foot. It is Revenue which is trying to dodge and postpone the evil day.

(3.) The facts are as under :