936, 938 39, 941, 943, 944, 946, 948, 950 51, 953, 960, 962 69, 971, 974, 976 and 978 the companytroversy raised stands companycluded by the decision of this Court in State of Punjab v. Mulkh Raj Co. The dispute was whether shortfall in the excise dues companyld be recovered from the companytractor.
In Civil Appeals Nos.
A Full Bench of the Punjab Haryana High Court in Mulkh Raj Krishan Kumar v. State of Punjab 1972 74 Pun LR 698 AIR 1973 Punj Har 62held in favour of the companytractors and quashed the demand numberice.
