( 1 ) C. M. As. 48 and 72 of 1962 are appeal and a cross appeal. Both of them arise out of a common order of the learned Subordinate Judge, Eluru in E. A. 287 of 1961 in O. S. 28 of 1951. The facts necessary for a proper appreciation of the contentions of the parties will now be stated.

( 2 ) THESE two C. M. As. 48 and 72 of 1962 arise out of E. A. 287 of 1961 in O. S. 28 of 1951, while C. M. As. 93 and 104 of 1962 arise out of E. A. 219 of 1961 in O. S. 13 of 1952 on the file of the Subordinate Judges Court, Eluru. These suits viz. , O. S. 28 of 1951 were two of the batch of suits files against the Government by the rice millers in the Districts of East and West Godavari and Krishna who were authorised to procure paddy and rice from the producers and to sell them in the market at the price fixed by the Government. The difference between the price at which they were purchased and the price at which they were directed to be sold was asked to be made over to the Government. Several millers made over the difference in compliance with the orders of the Government, and later filed suits for the recovery of those amounts on the ground that they were entitled to the differ