Mohammad Rafiq, J. - (1.) Defects pointed out by the Registry are waived. Since identical questions of facts and law are involved in these writ petitions, therefore, they were heard together and are being decided by this common order.
(2.) Mr. R.B. Mathur, learned standing counsel appearing for Commercial Taxes Department has been notified in advance and he has filed reply to writ petitions.
(3.) Heard learned counsel for the parties.;