D.K. JAIN, J.

On being pointed out that five independent dealers, with different demands, cannot be permitted to file a common petition, Mr. R. C. Chawla, learned counsel for the petitioners, prays that the present petition may be confined to the first petitioner, namely, M/s. Jagannath Dudadhar. We order accordingly.

The challenge in this writ petition under article 226 of the Constitution, is to a consolidated order dated October 31, 2002/November 7, 2002, passed by the Appellate Tribunal, Sales Tax, Delhi (for short "the Tribunal"), under section 43(5) of the Delhi Sales Tax Act, 1975 (for short "the Act"), in Appeals Nos. 51 to 53/STT/02-03, pertaining to the assessment years 1998-99 (Local and Central) and 1999-2000 (Local) respectively. By the impugned order, the Tribunal has directed the petitioner to make a pre-deposit of Rs. 5,08,40,000 as a pre-condition for entertaining their appeals pending before the Additional Commissioner (Appeals). Out of the said amount, a sum of Rs. 3,21,00,000 has been directed to be deposited in cash and for the remaining amount, the petitioner is required to furnish surety.

Shorn of unnecessary details, the material facts giving rise to t