(1.) P. K. Jain, J. In both the petitions common question of law and facts are in volved, therefore, both the writ petitions are being decided by a common judgment.
(2.) PETITIONERS have filed this writ peti tion with the following prayers: (i) Issue writs, orders or direction in the nature of certiorari quashing- (a) order dated 17-8-91 of the Respon dent No. 3 (Annexure XI) rejecting the applica tion of the petitioners for the refund of Rs. 95,666. (b) order dated 22-7-92 of the Respon dent No. 2 (Annexure XIII) rejecting the appeal of the petitioners against the order dated 17-8-91 of Respondent No. 3. (c) order dated 28-11-92 of the Respon dent No. 1 (Annexure XIV) rejecting the revision petition of the petitioners against the order dated 28-7-92 of Respondent No. 2. (ii) issue a writ, order direction in the nature of mandamus directing the respondents to refund Rs. 95,666 to the petitioners.
(3.) THE petitioners filed rejoinder-af fidavit reiterating the facts stated in the petition and further asserting that the amount of Rs. 1,62,000 pursuant to the order dated 17-7-89 passed by the Respon dent No. 3 was deposited under protest. THE amount of Rs. 1,62,000 was not deposited by the petitioners voluntarily.