(1.) Since, the issues involved in both the writ petitions are similar in nature, they have been taken up together and a common order is being passed.
(2.) Heard Mr.R.Muthukumarasamy, the learned senior counsel appearing for the petitioner, as well as Mr.A.Navaneethakrishnan, the learned Advocate General appearing on behalf of the first respondents and Mr.A.E.Kalaichelvan, the learned counsel appearing on behalf of the second respondent.
(3.) It has been stated that the petitioner is a registered partnership firm, with registration No.59 of 2000, on the file of the Registration of Firms, Tiruvannamalai.