It is agreed by the learned counsel for the parties that the instant appeal is covered by the decision of the full Bench, dated May 26, 2006, in Appeal Nos. 4, 13, 14 etc., of 2005.
In this view of the matter, the present appeal is disposed of in terms of the aforesaid full Bench decision, dated May 26, 2006, rendered in Appeal Nos. 4, 13, 14 etc., of 2005.