(1.) THESE two writ petitions which raise similar questions of fact and law can be conveniently disposed of by a common judgment. Upon hearing learned Counsel I make rule and by consent the matter is taken for final hearing.
(2.) BOTH the petitions challenge the Notices of the Labour Commissioner (respondent No. 1) dated 26-7-1991, 13/16th September, 1991, 27-12-1991, 4-8-1993 and of the respondent No. 2 dated 25-11-1991, 13-5-1993 and 10-11-1993 and the warrants of attachment issued consequent upon the aforesaid notices, whereby it was sought to be recovered from the petitioner the amounts of Rs. 5,29,720/- in furtherance of the notices dated 25-11-1991 and 13-5-1993 and Rs. 2,80,355. 95 under notice dated 10-11-1993 in Writ Petition No. 37 of 1994 and an amount of Rs. 3,95,670/- in furtherance of the notices dated 25-11-1991 and 13-5-1993 and Rs. 2,14,990/- under notice dated 10-11-1993 in Writ Petition No. 38 of 1994 respectively.
(3.) THE petitioner in Writ Petition No. 37 of 1994 is a partnership firm engaged in the distribution of local brands of soft drink and soda, small scale motor vehicle repairs and fabrication and Mr. Erasmo de Sequeira is its partner. The petitioner in Writ Petition No. 38 of 1994 is also a small scale business concern engaged in bottling its own brands of soft drinks and soda and the said Mr. Sequeira is also its partner.