Tagged: Civil Appeal No. 4758 of 1998 (From the Judgment and Order dated 11.3.98 of the Kerala High Court in I.T.A.No. 85 of 1996 With C.A. Nos. 5198-99/98 5391/98 15 241 242-43 244 245 246-48 of 1999 C.A.No.