(1.) By way of both these petitions, the petitioner State has challenged common order dtd. 20/2/2008 passed by the Gujarat Revenue Tribunal in Revision Application No.TEN/BS/56/2001 and Revision Application No.TEN/BS/58/2001. Though there were two different proceedings, which were decided by a common order therefore, these two separate petitions are preferred to challenge the common order in respect of two different proceedings.
(2.) By way of this petition, the petitioner has challenged the aforesaid order after a period of seven years.
(3.) Heard learned Assistant Government Pleader Ms. Shruti Pathak appearing for the petitioner - State and learned senior advocate Mr. Anshin H. Desai with learned advocate Ms. Venu H. Nanavaty appearing for the respondent Nos.1 and 2.