Whether the view expressed by the Division Benches of this Court in Dharma Rice Mill versus State of U.P.3 and Kumar Rice Mills versus State of U.P.4 taking a contrary view lay down ... the correct law, having been expressed upon non-consideration of the judgments of the Supreme Court in the case of Hari Shanker versus Rao Girdhari Lal Chowdhury (supra) and Shiv Shakti Cooperative Housing Society versus Swaraj Developers (supra).”