J. Chelameswar, J.

1. These two writ appeals arise out of a common judgment dated 9th January, 2008 in W.P.(C) Nos. 39383 and 39760 of 2002. The appellants herein are the writ petitioners in the abovementioned writ petitions.

2. By the judgment under appeal both the writ petitions were disposed of with certain observations, but without granting the relief as the one sought by the petitioners in the writ petitions and hence these writ appeals.

3. The three appellants common to each of these appeals were the directors of a private limited company known as 'Kurians Ink and Chemicals (P) Limited'. The said company was a registered dealer within the meaning of the said expression as defined under the Kerala General Sales Tax Act, 1963. The further details of the business of the company may not be necessary for the purpose of this order except to state that for the assessment years 1990-91, 1991-92 and 1992-93, the company came to be assessed under the provisions of the abovementioned Act and was found liable to pay the following amounts towards tax for the abovementioned three assessment years.

1990-91 - Rs. 3,60,111/-

1991-92 - Rs. 5,32,116/-

1992-93 - Rs. 6,70,795/-

4. It is not ve