(1.) Leave granted.
(2.) Both these appeals emanate from the judgment dtd. 1/3/2023 passed by the High Court of Orissa in a writ petition. These appeals involved the issue of interpretation of the term 'previous Financial Year' as defined in Rule 27(4)(iv) of Odisha Minor Mineral Concession Rules, 2016 (hereinafter, referred to as 'the Rules').
(3.) The relevant facts leading to filing of these appeals are as under.