SUBSCRIBE FOR FULL CONTENT The Tax Publishers1995 TaxPub(DT) 1347 (Mad-HC) : (1995) 215 ITR 0371 : (1995) 128 CTR 0088 : (1996) 085 TAXMAN 0075K.M. Vijayan & Ors. v. Union of India & Ors. SUBSCRIBE FOR FULL CONTENT