DESAI, C.J. - This is a petition for certiorari for the quashing of two assessment orders passed by an Assistant Sales Tax Officer, Aligarh, under the U.P. Sales Tax Act, one for the assessment year 1960-61 and the other for the assessment year 1961-92 and two more assessment orders passed by the same officer but under the Central Sales Tax Act, one for the assessment year 1960-61 and the other for the assessment year 1961-62, and mandamus directing the Sales Tax Officer and the Commissioner of Sales Tax, U.P. not to recover from the petitioner the amounts of the sales tax imposed under the impugned assessment orders. The petition came up for hearing before our brother Manchanda before whom there arose the question whether one petition for certiorari for the quashing of district assessment orders passed for two years and distinct assessment orders passed under two Acts was maintainable or not. It may be mentioned that the court-fee payable on a petition for certiorari is Rs. 50/- and that the court-fee paid on the petition by the petitioner is Rs. 50/-; it has not paid court-fee of Rs. 200/- as it would have paid if it had filed separate petitions for certiorari for the qu