(1.) SINCE the controversy involved in the above writ petitions is identical, the same are being decided by this common order.
(2.) NOTICES were issued by this Court on 10/03/2010 which were accepted by Mr. RB Mathur who is counsel for the respondent -department.
(3.) OUT of the three appeals preferred against the assessment order, referred to supra, in two appeals, the petitioners have deposited 10% of the amount assessed and in one appeal, as alleged, being the ex -parte assessment order, 5% is the requirement under law that has been deposited by the petitioner and it has not been converted by the respondents.