ORDER 1. It is conceded by the learned counsel for the parties that so far as the questions of law including the question of vires of the relevant provisions of the statute are concerned, the same stand decided by the judgment of this Court in the case of Mardia Chemicals Ltd. v. Union of India1. However, it is submitted that directions may be required to be made in individual cases in the backdrop of the facts of a given case to the extent necessary and for that purpose the matters may be required to be examined by the High Courts. This position is not disputed at the Bar. That being the position, we direct all these cases to be transferred back to the respective High Courts wherefrom they were received so as to be disposed of in accordance with law by the respective High Courts. 2. The records received from the High Courts in each of these cases shall be transmitted back to the respective High Court at the earliest.