D. P. Wadhwa, J. - (1.) Leave granted.
(2.) In both these appeals which are against two separate judgments of the same Division Bench of the Allahabad High Court, a common question of law arises. It is that in the circumstances could a completed assessment under the U. P. Sales Tax Law be re-opened after the prescribed period when that period was enlarged by amending the law.
(3.) Facts are similar.;