These two Writ Petitions are filed by two brothers separately, who were erstwhile partners of a firm by name 'Shabago Marketing', impeaching the correctness, propriety and legality of the judgments passed by the VI Additional District Judge, Ernakulam in the respective civil miscellaneous appeals preferred by them against the orders passed by the insolvency court in their respective applications declining protection order against proceeding for realisation of sales tax arrears due from them in respect of their business concern.

2. Initially both the petitioners together had filed a petition as I.P.No.1 of 2003 for declaring them as insolvents. But, later realizing that a joint petition by them for the relief claimed is not entertainable, that petition was withdrawn with liberty to file fresh application. Petitioner in W.P.C.No.6701 of 2008, thereafter, filed I.P.No.1 of 2005 and the petitioner in W.P.C.No.19710 of 2008 filed I.P.No.2 of 2005, both before the Sub Court, Kochi to declare them as insolvent. The gist of the allegations raised in both petitions were common alleging that the Sales Tax Intelligence Wing carried out an inspection over their business concern and p