Judgement :

These appeals are directed against a judgment and order dated 20th September, 1995 passed by a Division Bench of the Calcutta High Court in FMAT No. 1161/92 and FMAT No. 794/92 whereby and whereunder the appellant herein was directed to refund the amounts advanced to it by respondent Nos. 1 to 55 with interest at the rate of 12 per cent per annum from the dates on which such advances were made upto the date of actual payment.

2. The factual matrix involved in the matter lies in a very narrow compass. The Ministry of Human Resource Development, Department of Education, Government of India floated a Scheme on or about 22nd March, 1988, purported to be for securing equitable distribution of white printing paper; the relevant features whereof are as under :

"1. The white printing paper will be allocated to the States/UTs for the printing of school text books, exercise books and examination answer sheets.

2. On the basis of the allocations made by this department the States/UTs in turn shall re-allocate the same to the various concerned agencies in their respective States/UTs or the State Level Committees, set up for the purpose.

3. Allottees in the States/UTs will be supplied p