M.M.Sundresh. J.

In view of the commonality of the issues involved in all these appeals, they are disposed of by way of a common judgment.

2. The appellants, being the plaintiffs, have filed suits in C.S.Nos.862 to 870 of 1998 seeking recovery of money based upon the dishonour of the cheques said to have been issued by the respondents.

3. In the suits filed in the year 1998, the appellants have filed number of documents including day book, ledger and balance sheet qua the relevant entries and they were heard in part. At that point of time, the respondents/defendants filed applications in A.Nos.4376 to 4384 in C.S.No.862 to 870 of 1998 seeking a direction from the Court to issue subpoena to Mr.A.Mahesh, B.Com., FCA., Chartered Accountant of the appellants to appear before the Court and depose. The said applications were filed on the premise that there are various discrepancies between the entries made and the deposition of the appellants/plaintiffs, apart from the very veracity of the audited balance sheets themselves are in doubt. Thus, it was stated that in order to bring out the truth, the Auditor, who had prepared the balance sheets, would have to be examined. It was oppo