( 1 ) THE above mentioned two petitions, filed under Article227 of the Constitution, are directed against the two orders both dated the 2 2/02/1996, passed by the learned Financial Commissioner, Delhi in Case No. 150/95-CA entitled Shri Bed Ram v. Wintex Imports and Exports (P) Ltd. and Othersand case No. 149/95-CA entitled Shri Bed Ram v. Mis. Castle Builders (P) Ltd. andothers whereby the learned Financial Commissioner dismissed the applications ofthe petitioners, filed by them in the above mentioned appeals under Order 1 Rule 10 read with Section 151 of the Code of Civil Procedure, 1908 (hereinafter referred toas the CPC ) for being impleaded as a party in the abovesaid proceedings pendingbefore the learned Financial Commissioner.

( 2 ) SINCE the abovementioned two petitions, though filed by two differentpetitioners separately, raise common question for consideration, the same, with theconsent of the learned Counsel for the parties have been heard together and are beingdisposed of by this common order. The facts relevant for the disposal of the abovementioned petitions. are also common and lie in a narrow compass. In both the abovementioned petitions the pe