respondent in the first L.P.A. and learned counsel for the appellant in the second L.P.A. have relied upon three decisions of the Apex Court and a Full Bench decision of Patna High Court in case of Asstt. Collector of Estate Duty, Madras vrs. V. Devaki Ammal, reported in (1995) Supp. 2 S.C.C. 39, in case of Usha Kumar vrs. State of Bihar and others, reported in (1998) 2 S.C.C. 44 , in case of State of A.P. vrs. V.C. Subharayudu & Ors., reported in (1998) 2 S.C.C. 516 and in case of Rakesh Sharma vrs. State of Bihar, reported in 1996(2) P.L.J.R. 752 claiming that no reliance can be validly placed on the decision of a Division Bench of this Court in case of State of Bihar & Ors. vrs. Devendra Kumar Mishra (supra) as it was per incuriam due to nonconsideration of the earlier two Division Bench decisions in case of Kashi Nath Thakur vrs. State of Bihar & Ors. (supra) and State of Bihar & Ors. vrs. Bharat Singh @ Bharat Rao (supra) . But a perusal of the decisions relied upon by the said learned counsel shows that only those decisions would serve as per incuriam, which were based on sound legal principle. In the instant case, it is quite apparent that earlier two Division Bench decisions of the Patna High Court in case of Kashi Nath Thakur vrs. State of Bihar (supra) and in case of State of Bihar vrs. Bharat Singh @ Bharat Rao (supra) are not at all based on sound legal principle, rather they were against the provisions of law, which were completely ignored.