JUDGMENT Learned counsel for the petitioner submits that the concerned Adjudicating Authority is not deciding the preliminary objection/s made by the petitioner with regard to the maintainability of the application for refund and interest on the ground of jurisdiction. Learned counsel for the petitioner submits that the scope of Adjudicating Officer (hereinafter referred as "A.O.") is only to the extent of granting compensation and interest thereto, but so far as refund and interest thereto part is concerned, the A.O. would have no jurisdiction. Learned counsel submits that while his application is pending, the A.O. is insisting on filing of reply on merits too and he should be directed to hear the preliminary objection/s first. The prayer made by the learned counsel for the petitioner is essentially for seeking directions to interfere with the proceedings pending before the A.O. The A.O. to decide the application of the petitioner and is insisting on petitioner to file reply on merits too. For disposal of any applications, objections etc. case is to be examined as a whole and merits are also required to be looked into for reaching to the conclusion. Thus, the insisting of the A.O. cannot be said in any manner to be unjustified. Learned counsel for the petitioner ought to file reply and the A.O. to decide all the aspects including preliminary objections. In view thereof, no interference is warranted at this stage. The writ petitions are accordingly dismissed.