THE NATIONAL LAW INSTITUTE UNIVERSITY, BHOPAL

PROJECT

on

Sale on Approval or Return: An Analysis

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II Semester
B. A. LL. B. (Hons.)

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 TABLE OF ABBREVIATIONS

ICA Indian Contract Act, 1872

s. Section
v. Versus
SGA Sales of Goods Act, 1930

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 TABLE OF CONTENTS

DECLARATION.......................................................................................................................2

TABLE OF ABBREVIATIONS................................................................................................3

TABLE OF CONTENTS...........................................................................................................4

TITLE.........................................................................................................................................5

INTRODUCTION......................................................................................................................5

REVIEW OF LITERATURE....................................................................................................6

STATEMENT OF PROBLEM..................................................................................................8

HYPOTHESIS...........................................................................................................................8

METHODOLOGY.....................................................................................................................8

OBJECTIVES OF STUDY........................................................................................................8

RESEARCH QUESTIONS........................................................................................................9

SECTION 24 OF THE SALES OF GOODS ACT....................................................................9

SECTION 25 OF THE SALES OF GOODS ACT..................................................................11

DIFFERENCES BETWEEN SECTION 24 AND SECTION 25 OF THE SALES OF

GOODS ACT, 1930.................................................................................................................14

CONCLUSION AND SUGGESTIONS..................................................................................15

BIBLIOGRAPHY....................................................................................................................16

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TITLE

Sale on Approval or Return: An Analysis

INTRODUCTION

The Sale of Goods Act, 1930 is a law that controls the selling of things in India and it is very
important piece of legislation1. One of the key provisions of the Act deals with the sale of
goods on approval or on return. This provision is important for both buyers and sellers as it
allows buyers to inspect and test goods before they make a final decision to purchase them,
and it provides sellers with some protection against losses due to returns.

When a sale is made on approval, the goods are delivered to the buyer on the understanding
that the buyer has the right to examine and test the goods before making a final decision to
purchase them. If the buyer decides not to purchase the goods, they can be returned to the
seller without any liability on the part of the buyer 2. The Sale of Goods Act provides that in
such cases, the property in the goods does not pass to the buyer until they have signified their
acceptance of the goods or they have retained them for an unreasonable amount of time.

Similarly, when a sale is made on return, the buyer has the right to return the goods to the
seller within a specified period of time. This may be due to a defect in the goods or simply
because the buyer has changed their mind. In such cases, the seller is obligated to accept the
return and refund the purchase price to the buyer3.

It is important to note that the Sale of Goods Act provides some protection to the seller in
these types of transactions. For example, if the buyer retains the goods for an unreasonable
amount of time, they are deemed to have accepted them and the property in the goods passes
to the buyer. Additionally, if the goods are returned in a damaged or altered condition, the
seller may be entitled to reduce the refund or refuse to accept the return altogether.

The provision in the Sale of Goods Act relating to sales on approval or on return is important
for both buyers and sellers. It allows buyers to inspect and test goods before making a final
decision to purchase them and provides sellers with some protection against losses due to
returns.

1
Sale of Goods Act, 1930.
2
Sales of Goods Act 1930, s 24.
3
Sales of Goods Act 1930, s 25.

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REVIEW OF LITERATURE

 Pollock and Mulla, ‘The Sales Of Goods Act’, 10th Edition, LexisNexix, 2019

It is a comprehensive and authoritative treatise on the law of sale of goods in India.

The book has been authored by several eminent legal scholars and practitioners,
including Sir Frederick Pollock and Sir Dinshah Mulla. The book is widely regarded
as an essential resource for lawyers, law students, and anyone dealing with the sale of
goods in India. It provides an in-depth analysis of the legal principles governing the
sale of goods, including the rights and obligations of buyers and sellers, the formation
of contracts, the transfer of ownership, and the remedies available to parties in case of
breach of contract. It is structured in a logical and accessible manner, with each
chapter covering a specific aspect of the law of sale of goods and citing tons of case
laws. The authors have used clear language and provided numerous examples and
case law references to illustrate their points, making the book an invaluable resource
for both beginners and experts in the field. It is an outstanding and important textbook
that offers a comprehensive and authoritative treatment of the law of sale of goods in
India. It is a must-have resource for anyone interested in this area of law.

 Madhusudan Saharay, ‘Textbook on Sale of Goods and Hire Purchase’, 3 st Edition,

2017

It is a well-written and comprehensive guide that offers a detailed analysis of the law
governing the sale of goods and hire purchase transactions in India. The book is
designed to be a practical resource for legal practitioners, students, and anyone
interested in the law of sale of goods and hire purchase. The book is divided into two
parts, with the first part dealing with the law of sale of goods and the second part
covering the law of hire purchase. Each part is structured in a logical and accessible
manner, with the author using clear language and providing numerous examples and
case law references to illustrate his points. The first part of the book covers topics
such as the formation of contracts, the transfer of ownership, the rights and
obligations of buyers and sellers, and the remedies available in case of breach of
contract. The author also provides an overview of the relevant provisions of the Indian
Contract Act, 1872, and the Sale of Goods Act, 1930. The second part of the book
focuses on the law of hire purchase, which is a popular method of financing consumer

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purchases in India. The author covers topics such as the definition of hire purchase,
the legal framework governing hire purchase transactions, and the rights and
obligations of parties to a hire purchase agreement. He also provides an overview of
the Hire Purchase Act, 1972, and the Consumer Protection Act, 1986, which are
relevant to hire purchase transactions. It is an excellent resource for anyone interested
in the law of sale of goods and hire purchase in India. The book is well-structured,
practical, and provides a comprehensive analysis of the relevant legal principles and
statutes. It is highly recommended for legal practitioners, students, and professionals
dealing with the sale of goods and hire purchase transactions.

 Avtar Singh, ‘Law of Sale of Goods’, 9th Edition, Eastern Book Company, 2019
It is a comprehensive and authoritative textbook that provides an in-depth analysis of
the legal principles governing the sale of goods in India. The book is widely regarded
as a leading resource on this subject and is highly recommended for lawyers, law
students, and anyone dealing with the sale of goods. The book is structured in a
logical and accessible manner, with each chapter covering a specific aspect of the law
of sale of goods. The author has used clear language and provided numerous
examples and case law references to illustrate his points, making the book an
invaluable resource for both beginners and experts in the field. It covers all the
essential topics related to the sale of goods, including the formation of contracts, the
transfer of ownership, the rights and obligations of buyers and sellers, and the
remedies available to parties in case of breach of contract. It also provides an
overview of the relevant provisions of the Indian Contract Act, 1872, and the Sale of
Goods Act, 1930, along with the latest amendments and judicial pronouncements on
the subject. One of the notable features of the book is its emphasis on practical aspects
of the law of sale of goods. The author has included several case studies, hypothetical
scenarios, and sample contracts to help readers understand how the legal principles
apply in real-world situations. The book also provides guidance on drafting effective
contracts and dealing with common issues that arise in the sale of goods. It is an
outstanding book that offers a comprehensive and practical treatment of the law of
sale of goods in India. It is an essential resource for anyone interested in this area of
law and is highly recommended for lawyers, law students, and professionals dealing
with the sale of goods.

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STATEMENT OF PROBLEM

Although the Sales of Good Act, 1930 gives detailed explanations and definitions on the
topic of Sale on approval or return, there is a lack of clarity and understanding in the legal
provisions governing it.This project seeks to identify and analyse these doubts and provide
clarity to the topic.

HYPOTHESIS

The rules in the Sales of Goods Act, 1930 that apply to sale on approval or return are fair and
help both buyers and sellers have a successful transaction. Any challenges or problems faced
can be addressed through proper implementation and adherence to the Act.

METHODOLOGY

This project has been made using the doctrinal method of research. Various primary sources
such as statutes and judgements as well as secondary sources like legal textbooks, journal
articles, commentary articles and case digests were accessed to make this project. The
information thus collected was thoroughly studied and critically analysed.

OBJECTIVES OF STUDY

The objectives of study for this project are:

 To understand and analyse the role of sale of goods on approval under section 24 of
the Sales of Goods Act, 1930.
 To understand and analyse the role of sale of goods on return under section 25 of the
Sales of Goods Act, 1930.
 To analyse the legal framework of the two sections, examine the benefits and
drawbacks of sale on approval or return for buyers and sellers, evaluate the impact of
the it on the business transactions, and suggest measures for its effective
implementation.

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RESEARCH QUESTIONS

This project aims to answer the following questions:

 What is the legal framework of Sale on Approval or Return as defined in the Sales of
Goods Act, 1930?
 What are the conditions required for a sale to be considered as Sale on Approval or
Return as per Sections 24 and 25 of the Sales of Goods Act, 1930?
 What are the legal rights and obligations of both the seller and buyer in a Sale on
Approval or Return transaction as per the Sales of Goods Act, 1930?

SECTION 24 OF THE SALES OF GOODS ACT

Section 24 of the Sales of Goods Act, 1930, deals with the concept of a sale on approval or
return. It refers to a transaction where the buyer is allowed to take possession of the goods,
examine them, and decide whether or not to keep them. If the buyer decides to keep the
goods, the sale becomes final, and the buyer must pay the agreed-upon price. However, if the
buyer decides not to keep the goods, they can return them to the seller, and the transaction is
deemed to be canceled4.

The key feature of a sale on approval or return is that the buyer has the right to inspect and
examine the goods before making a decision to buy. This ensures that the buyer is satisfied
with the quality and condition of the goods before committing to the purchase. This type of
sale is common in industries such as fashion and jewelry, where buyers may need to try on
clothing or see the product in person before making a purchase.

Section 24 lays down certain conditions that must be met for a sale on approval or return to
be considered valid. Firstly, the goods must be delivered to the buyer for inspection or
examination. Secondly, the buyer must have the right to return the goods within a specified
period. Finally, the return of the goods must be in the same condition as they were when they
were delivered to the buyer.

It is essential to note that a sale on approval or return is different from a sale or return. In a
sale or return, the buyer purchases the goods outright, but has the right to return them to the

4
- DR and others, “Transfer of Property under the Sale of Goods Act, 1930” (iPleadersJanuary 11, 2022)
<https://blog.ipleaders.in/transfer-of-property-under-the-sale-of-goods-act-1930/> accessed March 10, 2023

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seller within a specified period. In contrast, in a sale on approval or return, the buyer does not
purchase the goods until they have decided to keep them.

Section 24 of the Sales of Goods Act, 1930, provides a legal framework for sales on approval
or return. This type of sale is beneficial for both buyers and sellers, as it allows buyers to
inspect and examine goods before committing to a purchase and provides sellers with an
opportunity to showcase their products. However, to ensure that a sale on approval or return
is valid, the conditions laid down in Section 24 must be met.

Here are some Relevant Case Laws:

Jay Engineering Works Ltd. vs. CIT (1993) 5: This case dealt with the issue of taxability of
income arising from a sale on approval or return. It involved Jay Engineering Works Ltd.
selling goods to customers on an approval or return basis, where the customers had the right
to return the goods within a specified period if they were not satisfied with them6.

The Supreme Court of India held that income arising from a sale on approval or return does
not accrue to the seller until the buyer has decided to keep the goods. The court reasoned that
until the buyer has made a final decision to purchase the goods, the seller cannot be certain
that the sale will go through, and hence, the income cannot be said to have accrued. The
judgment also clarified that the seller is entitled to a deduction for the cost of the goods
returned by the buyer, which means that if a buyer returns the goods, the seller can deduct the
cost of those goods from their taxable income. This ruling has significant implications for
businesses that engage in sales on approval or return as it provides clarity on the tax liability
of such transactions.

Messrs Goverdhandas Vishandas vs. Messrs Bankatlal Badridas (1930) 7: It is a landmark

case that established the legal principle of sale on approval or return in India. In this case, the
plaintiff, Vishandas, sold a consignment of goods to the defendant, Badridas, on an approval
or return basis. This means that the defendant had the right to return the goods within a
specified period if they were not satisfied with them.

The issue in the case was whether the defendant had exercised their right to return the goods
within the stipulated period. The court held that the defendant had failed to return the goods
within the specified time and, therefore, had accepted them. The court also held that the

5
Jay Engineering Works Ltd. v CIT [1993] 204 ITR 634 (SC).
6
“Jay Engineering Works Ltd. vs Commissioner of Income Tax on 5 October, 2007”
<https://indiankanoon.org/doc/1473969/> accessed March 9, 2023
7
Messrs Goverdhandas Vishandas v Messrs Bankatlal Badridas (1930) 32 BOMLR 1301.

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defendant was liable to pay for the goods, even though they had been sold on an approval or
return basis. The judgment established the principle that a sale on approval or return is a valid
form of sale, and the buyer must return the goods within the stipulated period if they are not
satisfied with them. It also clarified that the seller is entitled to payment for the goods if the
buyer fails to exercise their right to return them within the stipulated time.

Trilok Chand vs. The Commissioner of Income-Tax (1959) 8: It is a significant case in

Indian tax law that deals with the issue of the taxability of income arising from a sale on
approval or return. In this case, Trilok Chand sold goods to customers on an approval or
return basis, where the customers had the right to return the goods within a specified period if
they were not satisfied with them9.

The issue in the case was whether the income arising from such sales was taxable in the year
of the sale or in the year when the customer decided to keep the goods. The court held that
the income from such sales is taxable in the year when the customer decides to keep the
goods, and not in the year of the sale. The court reasoned that until the buyer has made a final
decision to purchase the goods, the seller cannot be certain that the sale will go through, and
hence, the income cannot be said to have accrued.

The judgment in the Trilok Chand case established an important principle in Indian tax law
that the income from sales on approval or return is taxable only in the year when the buyer
decides to keep the goods. This ruling provides clarity on the tax liability of businesses that
engage in sales on approval or return and ensures that they are not unfairly taxed on income
that has not yet been realized.

SECTION 25 OF THE SALES OF GOODS ACT

Section 25 of the Sales of Goods Act, 1930 provides the seller with the right of resale if the
buyer decides not to accept the goods. The seller can resell the goods to recover the loss
incurred due to the buyer's rejection. However, the seller must give reasonable notice to the
buyer before reselling the goods. This ensures that the buyer is aware of the seller's intention
to resell the goods and can take necessary action if required.

8
Trilok Chand v Commissioner of Income-Tax (1959) 35 ITR 295 (All).
9
“Trilok Chand Bilsukhrai v. the Commissioner of Income Tax, Jaipur, Rajasthan High Court, Judgment, Law,
Casemine.com” (https://www.casemine.com)
<https://www.casemine.com/judgement/in/5609a365e4b01497113f3f4d> accessed March 10, 2023

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Moreover, if the buyer has already taken possession of the goods, Section 25 provides the
seller with the right of lien. The seller can retain possession of the goods until the buyer pays
the price. This ensures that the seller is not at a loss even if the buyer rejects the goods. The
right of lien is essential as it prevents the buyer from taking advantage of the sale on approval
or return and using the goods without paying for them10.

In addition, Section 25 also provides the right of stoppage of goods in transit to the unpaid
seller. If the buyer becomes insolvent before the delivery of the goods, the seller can stop the
goods in transit and prevent them from being delivered to the buyer. This ensures that the
seller can protect their interests in case of non-payment by the buyer.

To understand the relevance of Section 25 in the context of sale on approval or return, here is
a hypothetical example. A seller sells goods to a buyer on approval or return. The buyer
inspects the goods and decides not to accept them. In such a situation, Section 25 provides the
seller with the right of resale. The seller can resell the goods to recover the loss incurred due
to the buyer's rejection. Similarly, if the buyer has already taken possession of the goods,
Section 25 provides the seller with the right of lien. The seller can retain possession of the
goods until the buyer pays the price. This ensures that the seller is not at a loss even if the
buyer rejects the goods.

According to this section, an unpaid seller has the following rights:

1. Right of lien: An unpaid seller has the right to retain possession of the goods sold
until the full payment of the price is made. This right is known as the right of lien.
The seller can retain the goods until the payment is made, even if the buyer has taken
delivery of the goods.

2. Right of stoppage of goods in transit: If the buyer has become insolvent, an unpaid
seller has the right to stop the goods in transit, i.e., if the goods have been dispatched
but have not yet reached the buyer. The seller can exercise this right only if he
becomes aware of the buyer's insolvency after the dispatch of the goods.

3. Right of resale: An unpaid seller has the right to resell the goods if the buyer fails to
pay the price within a reasonable time. The seller can resell the goods in any manner
he deems fit, and if he sells the goods at a higher price than the original price, he can

10
- DRS and others, “Reservation of Right to Disposal under the Sales of Goods Act” (iPleadersDecember 29,
2020) <https://blog.ipleaders.in/reservation-right-disposal-sales-goods-act/> accessed March 10, 2023

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recover the difference from the buyer. However, the seller must give reasonable
notice to the buyer before reselling the goods.

The above-mentioned rights of an unpaid seller are subject to certain conditions and
limitations. For instance, the right of lien is subject to the seller being in possession of the
goods, and the right of stoppage of goods in transit is subject to the goods being in transit.
The right of resale is subject to the seller giving reasonable notice to the buyer before
reselling the goods.

Here are some relevant case laws:

Ram Kumar vs. Kanhaiya Lal (1951)11: It is a significant case related to the right of resale
under Section 25 of the Sales of Goods Act, 1930. In this case, the plaintiff sold certain goods
to the defendant on the condition of sale or return. The defendant took the goods and later
returned them to the plaintiff. However, the plaintiff found that the goods had been damaged
and were unsaleable. As a result, the plaintiff resold the goods to a third party and claimed
damages from the defendant.

The court held that the plaintiff had the right to resell the goods under Section 25 of the Sales
of Goods Act, 1930. The court observed that the defendant had rejected the goods and
returned them to the plaintiff. As a result, the ownership of the goods had reverted to the
plaintiff. The plaintiff had the right to resell the goods to recover the loss incurred due to the
damage caused by the defendant. The court also held that the plaintiff had given reasonable
notice to the defendant before reselling the goods. Thus, the court allowed the plaintiff's
claim for damages and held the defendant liable for the loss incurred by the plaintiff.

The case of Ram Kumar vs. Kanhaiya Lal highlights the importance of Section 25 of the
Sales of Goods Act, 1930 in regulating the sale of goods on approval or return. It ensures that
the seller has control over the goods and can protect their interests in case of non-payment or
rejection of goods by the buyer. The right of resale provided under Section 25 is essential to
ensure that the seller can recover the loss incurred due to the buyer's rejection or damage
caused to the goods. This case also emphasizes the importance of giving reasonable notice to
the buyer before reselling the goods to ensure that the buyer is aware of the seller's intention
to resell the goods and can take necessary action if required.

11
Ram Kumar v Kanhaiya Lal (1951) AIR 127.

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S.N. Kamani vs. Mehra & Co. (1974) 12: It is a landmark case related to the sale of goods on
approval or return. In this case, the appellant (seller) supplied certain goods to the respondent
(buyer) on the condition of sale or return. The respondent sold a part of the goods to a third
party and returned the remaining goods to the appellant. However, the appellant refused to
accept the goods on the ground that they were not in the same condition as they were
supplied. The respondent claimed that they were not liable to pay for the goods that they had
sold to the third party, as they had not received any payment from the third party.

The court held that the seller had the right to demand payment for the goods sold by the buyer
to the third party. The court observed that the seller had given a reasonable opportunity to the
buyer to return the goods and had accepted the goods that were returned. Thus, the ownership
of the goods had passed back to the seller, and the seller had the right to demand payment for
the goods that were sold by the buyer to the third party. The court also held that the buyer
was liable to pay for the goods sold to the third party, even if they had not received any
payment from the third party. This case established the principle that the seller has the right
to demand payment for the goods sold by the buyer to a third party, even if the buyer had not
received any payment from the third party.

DIFFERENCES BETWEEN SECTION 24 AND SECTION 25 OF THE

SALES OF GOODS ACT, 1930

Sections 24 and 25 of the SGA deal with the rights and obligations of the seller and the buyer
in cases where the goods are sold on approval or return. While both sections deal with similar
situations, there are some key differences between them.

Section 24 of the Sales of Goods Act, 1930 deals with the sale of goods on approval.
According to this section, if the goods are delivered to the buyer on approval, the ownership
of the goods does not pass to the buyer until the buyer has accepted the goods. This means
that the buyer has the right to inspect the goods and accept or reject them within a reasonable
time. If the buyer rejects the goods, the ownership of the goods remains with the seller.
However, if the buyer accepts the goods, the ownership of the goods passes to the buyer, and
the buyer is required to pay for the goods.

Section 25 of the Sales of Goods Act, 1930 deals with the sale of goods on return. According
to this section, if the goods are sold on return, the ownership of the goods passes to the buyer

12
S.N. Kamani v Mehra & Co. [1974] 1 SCR 255.

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when the goods are delivered. However, the buyer has the right to return the goods within a
specified time period. If the buyer returns the goods within the specified time period, the
ownership of the goods reverts back to the seller. In such cases, the seller is not entitled to
any payment for the goods. However, if the buyer does not return the goods within the
specified time period, the ownership of the goods remains with the buyer, and the buyer is
required to pay for the goods.

One of the key differences between Sections 24 and 25 is in the timing of the passing of
ownership. In the case of sale on approval under Section 24, the ownership of the goods does
not pass to the buyer until the buyer accepts the goods. However, in the case of sale on return
under Section 25, the ownership of the goods passes to the buyer at the time of delivery, but
the buyer has the right to return the goods within a specified time period. Another key
difference is in the rights and obligations of the seller and the buyer. Under Section 24, the
seller has the right to demand payment for the goods only if the buyer accepts the goods.
However, under Section 25, the seller has the right to demand payment for the goods even if
the buyer returns the goods within the specified time period, if the goods have been used or
damaged.

While Sections 24 and 25 of the Sales of Goods Act, 1930 deal with similar situations of sale
on approval or return, there are some important differences between them. Understanding
these differences is important for both sellers and buyers who engage in such transactions, as
it helps them to understand their rights and obligations under the law.

CONCLUSION AND SUGGESTIONS

Sale on Approval or Return is a complex transaction under the Sales of Goods Act, 1930. The
analysis of Sections 24 and 25 of the Act shows that this type of sale involves a certain level
of risk for both the seller and the buyer. While this type of transaction provides flexibility and
convenience to the buyer, it also presents certain risks to both the seller and the buyer. For the
seller, there is a risk of loss of the goods if the buyer does not return them within the specified
period or if the goods are damaged during the trial period. On the other hand, the buyer may
be at risk of paying for goods that do not meet their expectations or requirements. Despite the
inherent risks involved in Sale on Approval or Return transactions, it is possible to mitigate
these risks by following the legal provisions and taking the necessary precautions. It is
important for both the seller and the buyer to clearly define the terms and conditions of the
transaction in a written agreement, ensure that the goods are in good condition and match the

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description provided by the seller, set a specific period for the approval or return of the
goods, take necessary precautions to protect the goods from damage during transportation
and storage, and keep proper records of the transaction.

When carrying out Sale on Approval or Return transactions, it is important to take necessary
precautions to minimize the risks involved. Firstly, it is recommended to clearly define the
terms and conditions of the sale in a written agreement to avoid any misunderstandings or
disputes. Secondly, before the transaction, both the seller and the buyer should ensure that the
goods are in good condition and match the description provided by the seller. Thirdly, it is
advisable to set a specific period for the approval or return of the goods to avoid any delays
or confusion. Fourthly, necessary precautions should be taken to protect the goods from
damage during transportation and storage. Lastly, it is important to keep proper records of the
transaction and maintain communication with the other party to avoid any miscommunication
or delays in payment or return of the goods. By following these suggestions, parties can carry
out Sale on Approval or Return transactions in compliance with the Sales of Goods Act,
1930, and minimize any potential risks involved.

BIBLIOGRAPHY

Websites

- DR and others, “Transfer of Property under the Sale of Goods Act, 1930” (iPleadersJanuary
11, 2022) <https://blog.ipleaders.in/transfer-of-property-under-the-sale-of-goods-act-1930/>
accessed March 10, 2023

“Jay Engineering Works Ltd. vs Commissioner of Income Tax on 5 October, 2007”

<https://indiankanoon.org/doc/1473969/> accessed March 9, 2023

“Trilok Chand Bilsukhrai v. the Commissioner of Income Tax, Jaipur, Rajasthan High Court,
Judgment, Law, Casemine.com”

- DRS and others, “Reservation of Right to Disposal under the Sales of Goods Act”
(iPleadersDecember 29, 2020) <https://blog.ipleaders.in/reservation-right-disposal-sales-
goods-act/> accessed March 10, 2023

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Cases

Jay Engineering Works Ltd. v CIT [1993] 204 ITR 634 (SC).

Messrs Goverdhandas Vishandas v Messrs Bankatlal Badridas (1930) 32 BOMLR 1301.

Trilok Chand v Commissioner of Income-Tax (1959) 35 ITR 295 (All).

Ram Kumar v Kanhaiya Lal (1951) AIR 127.

S.N. Kamani v Mehra & Co. [1974] 1 SCR 255.

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