RANCHI, India, March 28 -- Jharkhand High Court issued the following order on Feb. 25:

1. Heard learned counsel for the parties.

2. Tax effect in this matter is below Rs. 2 crores. However, Mr. Kumar Vaibhav, learned counsel for the appellant, states that he has no instructions to withdraw this appeal.

3. Accordingly, we dispose of this appeal on the grounds of low tax effect by leaving the questions of law open.

4. However, at the later stage, the appellant finds that the matter is covered by any of the exceptions, liberty is granted to apply for restoration of this appeal by filing C.M.P. Such C.M.P. should however, be filed within a reasonable period not exceeding three months from today.

5. The appeal is disposed of with liberty in the above terms. No Costs.

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