Holding

The Board is not required to reduce the uniform tariff upon abolition of central excise duty; tariff fixation is a statutory policy matter beyond judicial direction.

Summary

The Bihar State Electricity Board imposed a central excise duty on electricity generation and merged it into a uniform tariff, later levying a surcharge. When the central excise duty was abolished, the Patna High Court held that the Board should reduce the uniform tariff. The Board appealed, arguing that tariff fixation is a statutory power under Section 49 of the Electricity (Supply) Act, 1948 and that the tariff already includes the excise duty, so there is no legal duty to lower it. The Supreme Court held that the tariff, being a statutory policy matter, need not be reduced merely because a tax component is removed, and that Section 64‑A of the Sale of Goods Act does not apply absent an agreement to pass on tax relief. Consequently, the High Court’s direction to cut the tariff was beyond its jurisdiction. The appeal was allowed and the High Court judgment set aside.

Issues considered

Whether the abolition of central excise duty on electricity obliges the Board to reduce the uniform tariff.
Whether Section 64‑A of the Sale of Goods Act, 1930 applies to pass on tax relief to the consumer in this context.
Whether a court can interfere with tariff fixation exercised under Section 49 of the Electricity (Supply) Act, 1948.
Whether the uniform tariff includes the excise duty as part of the price payable by the consumer.

Legislation cited

Electricity (Supply) Act, 1948s. 49, s. 59
Sale of Goods Act, 1930s. 64-A

Subjects

electricity tariffcentral excise dutySale of Goods ActSection 64-Astatutory powerprice fixationjudicial reviewpublic utilityuniform tariffpolicy matter

Judgment

BIHAR STATE ELECTRICITY BOARD AND ANR. A
v.
USHA MARTIN INDUSTRIES AND ANR.

MAY 8, 1997

(S.C. SEN AND K.T. THOMAS, JJ.]
B

Electricity (Supply) Act, 1948: Section 49.

Tariff-Fixation of-Central Excise duty on electricity abolished-How-
ever, unifonn tariff not reduced-Held: Entire price inclusive of central excise C
duty would be the unifqmz tariff-Therefore, even if central excise duty is
abolished, Board not liable to reduce uniform tariff-As there is no agreement
regarding such reduction S.64-A of Sale of Goods Act, not applicable-Sale
' of Goods Act, 1930, S.64-A.

Constitlltion of India 1950: Article 226. D

Judicial review-Fixation of price-Held: Fixation of electricity tariff is
a statlltory power confe"ed on the Electricity Board and State Govern-
ment-Therefore, High Court cannot lay down what sho_uld be the proper
price and direct the Board to reduce the tariff accordingly-Fixation of tariff E
is a matter of policy.

The appellant-Board after imposition of Central Excise Duty on
production of electricity at the rate of 0.02 paise per unit, did not revise
the uniform tariff, but decided to levy a surcharge. of 0.03 paise per unit
even though the duty payable was only 2 paise per unit. Reasons have been F
given in justification for surcharge of 3 paise per unit even though the duty
levied was only 2 paise per unit, which were found valid by the High Court.
Subsequently, the surcharge was merged in uniform tariff by a notification
issued by the Board. Later on the Central Excise Duty on electricity was
abolished. The High Court held thafthe charge levied by the appellant· G
Board for supply of electricity to the respondents was excessive as the
uniform tariff was not reduced _even when the Central Excise Duty on
electricity was abolished. Being aggrieved the appellant-Board preferred
the present appeal.

Allowing the appeal, this Court H
279
280 SUPREME COURT REPORTS [1997] SUPP. 1 S.C.R.

A HELD: 1.1. The respondent is the purchaser of electricity. The price
it pays will include cost of production, profits plus taxes. But the purchaser
pays nothing but the price. The consideration for the sale of electricity is the
price charged by the Board. The sale price would be the entire price in·
clusive of excise duty because that would be the consideration payable by the
B purchaser for the sale of goods. There is no dispute that the uniform tariff
was fixed in conformity with the principles contained in Section 49 of the
Electricity (Supply) Act, 1948. Along with other costs incurred by it, the
Board also took into account the excise duty payable by the Board. It is not
the case of the respondent-Company that the Board is making excessive
profit or any profit at all. The excise duty is only one small item in the total
C expenditure incurred by the Board for generation of electricity. There is no
law, which requires the Board to reduce the tariff, if any one of the items of
expenditure incurred by the Board has been reduced. (288-C-D; G-HJ

Hindustan Sugar Mills v. State of Rajasthan & Ors., (1978) 4 SCC 271;
D Parag Ice & Oil Mills v. Union of India, [1978) 3 SCR 293; Rohtas Industries
Ltd. v. Chairman, Bihar State Electricity Board & Ors., (1984) Supp. SCC
161, relied on.

Love v. Norman Right (Builders), Ltd., (1944) 1 All ER 618, referred
to.
E
1.2. The applicability of Section 64-A of the Sale of Goods Act, 1930
will depend upon the agreement between the parties. No evidence was led
before the au.thorities below to show that the parties intended that the relief
of excise duty if abolished or reduced would be passed on to the consumers.
It was specifically stated in one of the clauses of Tariff Notification, that if
F the excise duty were enhanced, the tariff would be raised. No provision was
made for reduction of tariff under any circumstance. The specific provision
for raising tariff in case of enhancement of excise duty and absence of any
such provision for reduction of tariff in case of lowering or abolition of
excise duty go to show that there was no intention on the part of the Board
G to reduce the tariff in case of lowering or abolition of the excise duty. The
provision of Section 64-A can only apply if intention to the contrary did not
appear from the terms of the contract. (286-D-G]

2.1. Moreover, the tariff is fixed by exercise of statutory power. It is
not fixed as a result of any bargaining by and between the board and the
H consumers. It is a uniform tariff, which every consumer will have to pay
BIHARSTATEELECfRJCITYBOARD v. USHAMARTININDUSfRIES (SEN,J.) 281

for the electricity consumed by him. In fact, the consumer has no option A
but to pay the tariff fIXed by the Board in exercise of power conferred by
Section 49 of the Act. [286-G-H]

2.2. Electricity has to be supplied by the Board to persons other than
licensees at a price fixed by the Board. In fixing the price, the Board has to
take into consideration various factors laid doWll in Section 49 of the Act. B
The Board is also under a statutory mandate to charge price from its cus-
tomers in such a way that the total revenue received by it in a year is more
than its expenditure•.section 59 enjoins the Board to generate profit of at
least 3 percent of the value of the fixed assets ofthe Board. The State Govern-
ment may direct the Board to generate even larger profits. [281-H; 282-A-B] C

,2.3. Pricing is a matter of policy. It is for the Board and the State to
decide the rate at which electricity will be supplied. Under no circumstances,
can the Court lay down what should be the proper price and direct the Board
to reduce its tariff fixed under Section 49. lo effect, what the High Court has
done is to direct a loss-making public undertaking to incur further losses by D
lowering its tariff. By giving this direction, the High Court clearly exceeded
its jurisdiction and lost sight of the statutory provisions. [282-C]

CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 2347-48
Of 1988 Etc. Etc.
E
From the Judgment and Order dated 7.4.88 of the Patna High Court
in L.P.A. No.6/88 anci C.W.J.C. No.1082 of 1987.

Dushyant Dave, Ranjit Kumar, Binu Tamta, Padam Khaitan, Suman
Khaitan, P.N. Misra and Pramod Swarup for the appearing parties.
F
The Judgment of the Court was delivered by :

SEN, J. This is an appeal from an order passed by the Patna High
Court, Ranchi Bench, holding that the charge levied by Bihar · State
Electricity Board for supply of electricity to M/s. Usha Martin Industries, G
the respondents herein, was excessive as the uniform tariff was not reduced
even when Excise Duty on electricity was abolished.

We are of the view that the High Court was clearly in error in coming
to this decision. Electricity has to be supplied by the Board to persons
other than licensees at a price fixed by the Board. In fixing the price, the H
282 SUPREME COURT REPORTS [1997) SUPP. 1 S.C.R.

A Board has to take into consideration various factors laid down in Section
49 of the Electricity (Supply) Act, 1948. The Board is also under a statutory
mandate to charge price from its customers in such a way that the total
revenue received by it in a year is more than its exjJenditure. Section 59
enjoins the Board to generate profit of at least 3 per cent of the value of
B the fixed assets of the Board. The State Government may direct the Board
to generate even larger profits.

Pricing is a matter of policy. It is for the Board and the State to
decide the rate at which electricity will be supplied. Under no circumstan-
ces, can the Court lay down what should be the proper price and direct
C the Board to reduce its tariff fixed under Section 49. In effect, what the
High Court has done is to direct a loss-making public undertaking to incur
further losses by lowering its tariff. By giving this direction, the High Court
clearly exceeded its jurisdiction and lost sight of the statutory provisions.

D We are of the view that the High Court should not have interfered
with the pricing of the electricity sold by the Board on the ground that the
liability to pay central excise duty had come to an end on and from 1st
October, 1984. Mr. Dave, appearing on behalf of the respondent-company,
has contended that the tariff fixed by the Board was inclusive of excise duty.
Therefore, when the duty was withdrawn, the Board was under a legal
E obligation to reduce the tariff. There is nothing in the Electricity (Supply)
Act, 1948 which casts upon the Board a duty to reduce the tariff which has
been fixed by it in consultation with the State Government merely because
any tax payable by the Board has been reduced or withdrawn. The
Electricity (Supply) Act, 1948 lays down the principles on the basis of
p which uniform tariff for supply of electricity has to be fixed. It does not lay
down anywhere in the Act that the tariff fixed by the Board in consultation
with the State Government must be reduced, if for any reason the costs
estimated to be incurred by the Board stands reduced on any account.
Reduction of costs may take place for very many reasons including lower-
ing or abolition of any duty payable by the Board. As a result of abolition
G of the central excise duty, the Board could have decided to reduce the
uniform tariff. But having regard to the economic realities, the Board chose
not to do so. The Board cannot be compelled to reduce the tariff regardless
of the economic factors and the losses incurred by it.

H Mr. Dave contended that, to start with, central excise duty was
BIHAR STATE ELECTRICITY BOARD v. USHA MARTIN INDUSTRIES (SEN, J.J 283

charged separately by the Board. It was not treated as part of the uniform A
. tariff. But that practice was abandoned by the Board on and from the 6th
April, 1979. Central excise duty was imposed on generation of electricity
at the rate of 0.02 paise per unit for the first time in 1978. The Board
thereupon levied a surcharge at the rate of 0.03 paise per unit on consump-
tion of electricity by a Notification which was as under :-
B
"BIHAR STATE ELECTRICITY BOARD, PATNA

NOTIFICATION

No.ComtrAR-1003n8/265/Patna c
the 13th May, 1978

In partial modification of notification No.Com/IAR/1037I
75/315 dated the 12th July, 1975, it is hereby notified for general
information that consequent upon imposition of Central Excise D/
Duty by the Govt. of India on electricity generation and by virtue
of the powers conferred under Sections 46 and 49 of the Electricity
(Supply) Act, 1948 the Bihar State Electricity Board hereby levies
a surcharge at the rate of three paise per unit on electricity
consumption by all categories of every cess except agricultural E
service with effect from 1.3.1978.

2. Consumers will be billed accordingly for the consumption for
March 1978 onwards."

On April 6, 1979, the Board revised the electricity charges and F
framed a fresh uniform tariff by another Notification in exercise of the
powers conferred by Sections 46 and 49 of the Electricity (Supply) Act.
The energy charges for HTS-II i.e. High Tension Service consumers ranged
between 22 paise to 26 paise per unit. By Clause 16.4 of the said Tariff
Notification, it was provided that duty that had already been levied by the G
Government of India on generation of power stood merged in the rates of
tariff provided in the Schedule to the said tariff. The surcharge of 0.03 paise
. per unit was abolished.

In the Schedule to the tariff applicable to the respondent- Company,
no separate charge was shown on account of duty of Central Excise. H
284 SUPREME COURT REPORTS (1997] SUPP. 1 S.C.R.

A Thereafter, electricity charges were revised from time to time. For
this purpose further Tariff Notifications were issued in the year 1981 and
again in the year 1983.

The Tariff Notification dated 18th September, 1981 starts with the
recital that "the State Government hereby frames revised tariff for all
B categories of consumers served or to be served by the Board and lays down
the terms and conditions for supply of electricity to its consumers." The
revised tariff was to come into effect from 1st October, 1981. A tariff
Schedule was annexed to the Notification. Clause 16.4 of the Notification
provided:-
c "16.4. Central Excise Duty.- The Central Excise Duty already levied
by the Government of India on generation of power has been
merged in the above mentioned rates where applicable. The impact
of any subsequent increase notified by the Government of India in
the existing rate of central Excise Duty will be computed and
D realised from the consumers."

In the Tariff Schedule the rates payable by the consumers were
stated. There was no surcharge or separate charge on account of Central
Excise Duty.
E Similarly, in the Tariff Notification dated 17th June, 1983 it was
stated that by virtue of the powers conferred under Sections 46 and 49 of
the Electricity (Supply) Act, 1948, the Bihar State Electricity Board with
the approval of the State Government framed the revised tariff for all
categories of consumers served or to be served by the Board and laid down
F the terms and conditions for supply of electricity to its consumers. It was
repeated in Clause 16.4 that Central Excise Duty on generation of power
had been merged "in the above mentioned rates where applicable". It was
specified that the impact of any subsequent increase notified by the
Government of India in the existing rates would be computed and realised
G from the consumers.

The charge of Central Excise on electricity was withdrawn with effect
from 1st October, 1984. The contention on behalf of the respondent-Com-
pany which found favour with the High Court was that the Board was under
an obligation to reduce its tariff when the Central Government withdrew
H the duty of excise payable by the Board on generation of electricity.
BIHARSfATEELECTRICITYBOARD v. USHAMARTININDUSfRIES (SEN,J.) 285

This argument overlooks the statutory scheme for charging tariff for A
supply of electricity. By the Notifications of 1981 and 1983, the Board had
fixed a rate of tariff to be paid by its customers. The tariff may have
included in it the burden of Central Excise Duty payable by the Board. But
what the consumers paid was nothing but the uniform tariff fixed by the
Board. It was specifically stated in the Tariff Notification that the amount B
of Central Excise payable by the Board had been merged in the uniform
tariff. By Clause 16.4 power was reserved for the Board to raise tariff in
case the Central Government enhanced the duty of excise. It does not
follow from this that if the duty was reduced or done away with altogether,
the rate of tariff will have to be brought down automatically.
c
On behalf of the respondents, Mr. Dave drew our attention to
Section 64-A of the Sale of Goods Act which lays down :-

"64-A. In contracts of sale, amount of increas'ed or decreased taxes
to be added or deducted.- (1) Unless different intention appears D
from the terms of the contract in the event of any tax of the nature
d~scribed in sub-section (2) being imposed, increased, decreased
or remitted in respect of any goods after the making of any contract
for the sale or purchase of such goods without stipulation as to the
payment of tax where tax was not chargeable at the time of the
making of the contract, or for the sale or purchase of such goods E
tax paid where tax was chargeable at that time,-

(a) if such imposition or increase so takes effect that the
decreased tax or increased tax, as the case may be, or any
part of such tax is paid or is payable, the seller may add so F
much to the contract price as will be equivalent to the amount
paid or payable in respect of such tax or increase of tax, and
he shall be entitled to be paid and to sue for and recover such
addition; and

(b) if such decrease or remission so takes effect that the G
decreased tax only, or no tax, as the case may be, is paid or
is payable, the buyer may deduct so much from the contract
price as will be equivalent to the decrease of tax or remitted
tax, and he shall not be liable to pay, or be sued for, or in
respect of, such deduction. H
286 SUPREME COURT REPORTS [1997] SUPP. I S.C.R.

A (2) The provisions of sub-section (1) apply to the following
taxes, namely :

(a) any duty of customs or excise on goods;

(b) any tax on the sale or purchase of goods."
B
It was contended by Mr. Dave that Section 64-A of the Sale of Goods
Act Clearly recognises the right of the purchaser (Usha Martin Industries)
to claim that the relief of abolition of Central Excise Duty must be given
to the purchaser by decreasing the rate of tariff for the consumption of
C electricity. It was contended that the tariff payable, though statutorily fixed,
is nothing but the price of the electricity supplied by the Board to con-
sumers. The price included Central Excise Duty. Therefore, on abolition
of Central Excise Duty, this price had to be brought down by excluding the
amount of the Central Excise Duty.

D There are several difficulties in accepting this argument. The first
and foremost is that this contention was not taken before the lower
authorities including the Tribunal. The applicability of Section 64-A will
depend upon the agreement between the parties. No evidence was led
before the authorities below to show that the parties intended that the relief
E of excise duty if abolished or reduced would be passed on to the con-
sumers. It was specifically stated in Clause 16.4, one of the clauses of Tariff
Notification, that if the excise duty was enhanced, the tariff would be
raised. No provision was made for reduction of tariff under any cir-
cumstance. The specific provision for raising tariff in case of enhancement
of excise duty and absence of any such provision for reduction of tariff in
F case of lowering or abolition of excise duty go to show that there was no
intention on the part of the Board to reduce the tariff in case of lowering
or abolition of the excise duty. The provision of Section 64-A can only
apply if intention to the cont.rary did not appear from the terms of the
contract.
G Moreover, the tariff is fixed by exercise of statutory power. It is not
fixed as a result of any bargaining by and between the Board and the
consumers. It is a uniform tariff which every consumer will have to pay for
the electricity consumed by him. In fact, the consumer has no option but
to pay the tariff fixed by the Board in exercise of power conferred by
H section 49.
BIHAR STATE ELECTRICITY BOARD v. USHA MARTIN INDUSTRIES [SEN, J.) 2137

It has been contended by Mr. Dave that tariff is nothing but a series A
of schedules or rates of duties or taices or a table of rates. The Board has
agreed to supply energy to the consumers at certain rates. The contract
between the Board and the respondent- Company is for sale of goods
(electricity). Section 9 of the Sale of Goods Act provides that the price in
a contraGI to sell may be fixed by the contract or may be left to be fixed B
in a manner thereby agreed or may even be determined by the course of
dealings between the parties.

This argument overlooks the fact that the price in the instant case
was·fixed in exercise of statutory power. It included Central Excise Duty
on electricity with effect from 1.3.1978. On 6.4.1979 the Central Excise C
Duty payable on generation of electricity was merged in the tariff. The
result was that the excise duty was included in the price for supply of
electricity charged by the Board and lost its separate identity.

The general principle of law to be applied in cases like this was stated
by Lord Goddard U in Love v. Nonnan Right (Builders) Ltd., (1944) 1 All D
E.R. 618, as under :-

"So far as the purchaser is concerned, he pays for goods what the
seller demands, namely, the price even though it may include taices.
That is the whole consideration for the sale and there is no reason E
. why the whole amount paid to the seller by the purchaser should
not be treated as the consideration for the sale and included in
the turnover."

This decision was cited with approval by this Court in the case of
Hindustan Sugar Mills v. State of Rajasthan & Ors., [1978] 4 SCC 271, where F
it was observed :-

"Take for example excise duty payable by a dealer who is a
manufacturer...... Ordinarily, it is not shown as a separate item in
the bill but it is included in the price charged by him. The "Sale
Price" in such a case could be the entire price inclusive of excise G
duty because that would be the consideration payable by the
purchaser for the sale of the goods ...... But even so it would be
part of the sale price because it forms a component of the con-
sideration payable by the purchaser to the dealer ... and on this
reasoning, it would make no difference whether the amount of H
288 SUPREME COURT REPORTS [1997] SUPP. 1 S.C.R.

A excise duty is included in the price charged by the dealer or is
shown as a separate item in the bills. In either case, it would be
part of the sale price."

Mr. Dave contended that even on general principle of law the rates
B fixed under the tariff included Central Excise Duty, even if it '\vas not
mentioned separately in express words.

We are unable to uphold any of these arguments. The proposition
laid down in the case of Love v. Nonnan Right (Builders) Ltd., [1994] 1 All
E.R. 618, goes directly against the argument advanced by Mr. Dave. M/s.
C Usha Martin Industries is the purchaser of electricity. The price it pays will
include costs of production, profits plus taxes. But the purchaser pays
nothing but the price. The consideration for the sale of electricity is the
price charged by the Board. The law laid down by Lord Goddard LI in
Love v. Nonnan Right (Builders) Ltd., in a case under purchase tax was
D applied by this Court in the case of Hindustan Sugar Mills v. State of
Rajasthan & Ors. {Supra). After referring to the judgment of Goddard LI,
it was reiterated that the sale price would be the entire price inclusive of
excise duty because that would be the consideration payable by the pur-
chaser for the sale of goods.

E In the instant case, after imposition of Central Excise Duty on
production of electricity at the rate of 0.02 paise per unit, the Board did
not revise the uniform tariff, but decided to levy a surcharge of 0.03 paise
per unit even though the duty payable was only 2 paise per unit. Reasons
have been given in justification for surcharge of 3 paise per unit even
F though the duty levied was only 2 paise per unit which were found valid by
the Division Bench of the Patna High Court. On and from 2.6.1979, the
surcharge was merged in uniform tariff by a notification issued by the
Board. There is no dispute that the uniform tariff was fixed in conformity
with the principles contained in section 49 of the Act. Along with other
costs incurred by it, the Board also took into account the excise duty
G payable by the Board. It is not the case of the respondent-Company that
the Board is making excessive profit or any profit at all. The excise duty is
only one small item in the total expenditure incurred by the Board for
generation of electricity. There is no law which requires the Board to
reduce the tariff, if any one of the items of expenditure incurred by the
H Board has been reduced.
BIHARSTATEELECTRICITYBOARD v. USHAMARTINiNDUSTRIES (SEN,J.) 289

- This Court pointed out in the case of Parag Ice & Oil Mills v. Union A
of India, [1978] 3 SCR 293, that in the ultimate analysis the mechanics of
price fixation is necessarily to be left to the judgment of the executive. This
principle was reiterated in the case of Rohtas Industries Ltd. & Ors. v.
Chairman, Bihar State Electricity Board & Ors., (1984] Supp SCC 161, where
fuel surcharge levied· by the Board was challenged as arbitrary and un-
B
reasonable.

"The learned Attorney-General appearing on behalf of the Board
has placed before us tabulated statements showing the working
results {financial) of the Board in the years subsequent to 1977-78.
It is found therefrom that the net result of the Board's working in c
each of the years 1978-79 to 1981-82 was a substantial deficit or
loss. The deficit in 1978-79 was Rs. 15.31 crores, in 1979-80 Rs.
.
'""J
10.27 crores, in 1980-81 Rs. 32.69 crores and in 1981-82 Rs. 18.60
crores. The statement also shows that the revenue earned per unit
of electric energy sold was much lower than the actual cost of D
production incurred by the Board per unit. The cost of production
per unit in the four years aforementioned was 51.00 p., 65.10 p.,
73.86 p., and 87.16 p. respectively, whereas the revenue per unit
was only 38.48 p., 47.17 p., 53.07 p., and 66.39 p. respectively. It is
thus found that notwithstanding the mandatory provision contained
in Section 59 of the Act, the Board has been selling energy at rates E
which are lower than the actual cost incurred by it per unit of
production. Such being the factual situation, there is absolutely no
basis for the contention urged on behalf of the appellants that the
tariff fixation effected by the Board suffers from the vice of
arbitrariness and is liable to be interfered with by the Court on F
that ground."

- The period involved in that dispute was the years 1978-79 and
1981-82 (This period is also relevant for the purpose of this case). In that
case scope of Section 59 of the Act was examined and it was observed that
G
no attempt has been made on behalf of the respondent-Company to show
that the Board was making undue profit. The Central Excise Duty has been
merged in the uniform tariff. The petitioner, in effect, is seeking a reduc-
tion of the uniform tariff fixed by the Board. It is not the case of the
petitioner that the tariff has been fixed regardless of considerations which
have to be taken into account under section 49. The mechanics of price H
290 SUPREME C.OURT REPORTS (1997] SUPP. 1 S.C.R.

A fixation has to be left to the judgment of the executive.
We are of the view, the High Court was clearly in error in directing
modification of the tariff fixed by the Board.

The appeal is allowed. The impugned judgment of the High Court is
B set aside. There will be no order as to costs.
CIVIL APPEALS Nos. 3409-3411 OF 1997 (ARISING OUT OF S.L.P. (C)
NOS. 11094, 11098 & 11106 OF 1995).

Leave granted.

In view of our judgment in Civil Appeal Nos. 2347-48 of 1988, the
· above appeals are also allowed. There will be no order as to costs.

CIVIL APPEALS NOS. 3461, 3462, 3462A of 1992

In view of our judgment in Civil Appeal Nos. 2347-48 of 1988, the
D above appeals are dismissed. There will be no order as to costs.
v.s.s. CA. Nos. 2347-48/88 and
C.A. Nos. 3409-11/97 allowed.
C.A. Nos. 3461, 3462, 3462A/92 dismissed.