ORDER : 1. Learned counsel appearing for the Revenue has stated at the Bar that the tax amount involved in the present Appeal is lower than the monetary limit fixed to prefer an Appeal before this Court. Therefore, he has requested to dispose of the present Appeals on the ground of low tax effect only keeping the question of law open. 2. In view of the above, both the Appeals stand disposed of on the ground of low tax effect only. 3. However, the question of law is left open.