ORDER :

(Order of the Court was made by M.JOTHIRAMAN , J.)

Under assail is the order dated 14.07.2000 passed by the Appellate Tribunal in Appeal Nos.FPA Nos.26&27/MDS/96 and confirming the order of the Competent Authority passed in F.No.OCA/MDS/145/76 dated 10.01.1996.

2. Since the issues involved in the present writ petitions are one and the same and hence both the writ petitions were heard together and disposed of by this common order.

3. The writ petition in W.P.No.19837 of 2000 was filed by Mr.K.T.M.S.Abdul Karim and the writ petition in W.P.No.19838 of 2000 was filed by Smt.M.R.K.S. Ameena Ummal, wife of the petitioner in W.P.No.19837 of 2000. During the pendency of the writ petitions, both the writ petitioners were died. Thereafter, their legal representatives were substituted.

4. The case of the petitioners is as follows:

Mr.K.T.M.S.Abdul Karim (deceased) went to Ceylon in the year 1949 for earning and returned to India in the year 1953. He was having savings of about Rs.10,000/-. He married Mrs.Ameena Ummal in the year 1954. At the time of marriage, he had received 30 sovereigns of gold from his Mother as gift. He was doing Paddy business between 1962 to 1968. He had sold 30 sove