ORDER :

R.C. Lahoti, J. - By these petitions filed under Article 139-A of the Constitution, the petitioner herein seeks transfer of several writ petitions filed in different High Courts of the country either to this Court or to one of the High Courts so as to avoid possibility of conflicting decisions and multiplicity of exercise to be done by different High Courts adjudicating upon the same question of law.

2. The writ petitions filed in different High Courts lay challenge to the constitutional validity of Para 33 of Accounting Standards 22 framed by the petitioner Institute on the suggestions formulated by the Accounting Standards Board. Common questions of law arise for decision in all the writ petitions. The writ petitions have been filed and are pending in the High Courts of Gujarat, Madras, Karnataka and Calcutta.

3. It would be in the interest of justice as also for better convenience of the parties if all the writ petitions are directed to be heard by one High Court. We are not inclined to transfer all the writ petitions to this Court. We are informed at the Bar that the petitions before the Calcutta High Court are ready for hearing and in fact they were posted for final heari