Report No. 58
Three types of cases
2.29. Adopting these criteria, we applied ourselves to the task of enquiring how, in respect of three selected matters, the present judicial machinery could be amended, or the procedure could be revised, as stated above. These three matters were-disputes relating to direct taxes, disputes concerning industrial relations, and disputes arising out of service under the Union or a State. Here again, the selection of topics was made not on any theoretical basis, but on the basis of the practical importance of the subjects in question.