S. K. MAHAJAN ( 1 ) BY this petition, the petitioners are seeking a direction to be given to the respondents to implement the order of the Financial Commissioner dated 31. 8. 2000. By a separate judgment passed today in CWP No. 7304/2000, this Court has set aside the impugned order of the Financial Commissioner. The order, implementation of which is sought in the present petition, having been set aside, this petition has become infructuous and is, accordingly, dismissed.