(1.) THESE writ appeals are directed against the common order of the learned single Judge dated 20. 8. 2003 made in W. P. Nos. 17148 and 17149 of 2000, allowing the writ petitions filed by the first respondent herein.
(2.) FOR the purpose of convenience, the parties herein would be referred according to their ranks in the writ petitions.
(3.) IN W. P. No. 17148 of 2000, the writ petitioner challenged the order of the third respondent dated 15. 5. 2000, in which the interest free sales tax deferral from 10. 7. 1997, which was originally granted by the third respondent by communication dated 18. 3. 1998 was cancelled on the basis of the communication issued by the second respondent dated 28. 10. 1999 to the writ petitioner.