(1.) In these appeals some critical questions of law of public importance are involved to decide as to whether judicial review is available against unlawful retention of huge amount of money in the public exchequer of Bangladesh Bank on account of advance income tax, income tax and VAT from some business houses; secondly, whether if the money is kept in Consolidated Fund of the government can the court direct releasing of the said amount without any Act of Parliament following procedures provided in article 90 of the Constitution; and, thirdly, whether the High Court Division has encroached upon the authority of the Parliament violating the doctrine of the separation power by directing the refund of the money within 90 days from the date of the judgment.