( 1 ) THESE two petitions involve a common question by law as to whether a Civil Court has jurisdiction to order a party to produce certified copies of the account-books which were lying in the Sales Tax Department and so I am disposing both of them by this common judgment.

( 2 ) IN both these matters the applicant is the same applicant-firm who was the defendant in the two suits, which were filed by the opponents in these two matters. The two plaintiffs had filed certain suits against the present applicant-firm on the basis of certain Vahies alleged to have been given to the plaintiffs on behalf of the applicant-firm by the manager of that firm who was related to these two plaintiffs-opponents. It was the case of the applicant-firm that the accounts of the firm had been manipulated for the benefit of his relatives by the said manager who was thereafter dismissed from service of the firm. During the pendency of the said two suits the applicant-firm was required to discover on oath the documents, which included the books of account in question. In both these cases it is not disputed between the parties that the applicant-firm had in its affidavit stated that the accou