(1) ISSUE notice to the respondent returnable in 8 weeks. (2) PENDING further orders, we suspend the operation of the High courts judgment under appeal with the result that the department will be free to complete assessment of the various assessees concerned without being bound by the High courts observations regarding the limited operation of that section. Special Leave Petitions (C) Nos. 3944-4087 and lAs Nos. 1-74 of 1992 in Special Leave Petition (C) ... of 1992: (3) IT has been mentioned on behalf of the Union of India that these Special Leave Petitions have been filed by the Union of India against judgments of the orissa and Punjab and Haryana High courts following the decision of the A. P. High court in A. Sanyasi Rao v. Govt. of A.P. which is the subject-matter of CAs Nos. 4290-4394 of 1989. These Special Leave Petitions have not yet been listed and one batch is also out of time. (4) THESE Special Leave Petitions are taken on board. Issue notice to the respondents returnable in 8 weeks. (5) IN the meantime, it is mentioned on behalf of the Union of India that as a result of the High court judgment, the department is unable to complete assessments involving the application of Section 44-AC and that these assessments are bound to get time barred today i.e. 31/3/1992. It is, therefore, prayed that there should be an interim order of suspension of the operation of the judgment of the High court. (6) IN the meantime, following our directions in IA Nos. 1 to 105 in CAs Nos. 4290-4394 of 1989 we direct that there shall be a stay of operation of the impugned judgments. The effect of it will be to permit the department to complete assessments involving cases under Section 44-AC irrespective of the observations in the judgments of the High court of limited applicability of these sections. (7) COPY of the order be given dasti to the counsel for Union of India. court Masters