JUDGMENT :

A. Pasayat, J. - These three writ applications are inter-linked and are disposed of by this common order.

2. The dispute relates to non-grant of refund flowing out of the appellate order passed by the Assistant Commissioner of Sales-tax, Cuttack I Range, Cuttack for three periods, i.e., assessment years 1991-92, 1992-93 and 1993-94. Grant of refund was refused purportedly in exercise of power u/s 14-D of the Orissa Sales-tax Act. 1947 (in short, the 'Act').

3. The undisputed position is that the refund of Rs. 1,65,821/-, Rs. 36,513/- and Rs. 14,721/- for the three years respectively flows from the first appellate order. The Sales-tax Officer, Cuttack I East Circle informed the petitioner vide letter dated 22.8.1998 in respect of first two years and vide letter dated 31.7.1996 in respect of the third year (annexed as Annexure-1 to each case) that the Commissioner of Sales-tax had been pleased to withhold the refund till disposal of the second appeals filed by the State u/s 14-D of the Act.

4. According to learned counsel for petitioner, the order is indefensible as the requirements of Section 14-D of the Act have not been complied with. It is submitted by learned counsel for