(A) Justice , — Administration of - Superior and subordinate tribunals - duty of subordinate tribunal to carry out directions given by superior tribunal - Principle when is not applicable. A subordinate tribunal has to carry out directions given to it by a superior tribunal in the exercise of its appellate powers, for if it refuses to do so the result will be chaos in the administration of justice. This is the principle stated in the decision of Bhopal Sugar Mills v. Commr. of Income-tax, AIR 1961 SC 182. However, to attract the principle, it is necessary that there should be an order of a superior tribunal clear, certain and definite in its terms, and without any ambiguity, to which the subordinate authority or officer to whom it is addressed, could give effect. Thus, where as a result of the order or orders passed by the superior tribunal, the subordinate tribunal is directed to give effect to a particular judgment of the Supreme Court and its interpretation is left to the subordinate tribunal, the principle of the decision in Bhopal Sugar Mills' case, AIR 1961 SC 182, is inapplicable.(Para 11 14) @page-SC403 (B) Constitution of India , Art.286— Decision in State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252, explained - Exemption fro....