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    <description>Appeals were dismissed as withdrawn, with liberty to the assessee to seek recall or review of the High Court order dated 24 September 1992 in WP No. 8142/91. Any such application is to be decided by the High Court in accordance with law and without being influenced by observations in this order. The order therefore leaves the merits of the High Court decision open for consideration if a recall or review application is filed.</description>
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      <description>Appeals were dismissed as withdrawn, with liberty to the assessee to seek recall or review of the High Court order dated 24 September 1992 in WP No. 8142/91. Any such application is to be decided by the High Court in accordance with law and without being influenced by observations in this order. The order therefore leaves the merits of the High Court decision open for consideration if a recall or review application is filed.</description>
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