1. In these proceedings the common issue in both suit is that of accounts. According to Mr. Saalim Salam Ansari, his clients have made excess payment to the Bank and in this regard the parties have led evidence in Suit No, B-20 of 2002, which suit is pending in this Court for arguments. On the other hand, Mr. Arshad Tayebaly, Advocate, who represents Plaintiffs in Suit No, B-39 of 2003 states that the Defendant (Plaintiff in Suit No, B-20 of 2002) has to pay certain amounts for which the Bank has filed suit for recovery of the amount before the Banking Court and on transfer the said suit is now being tagged with the Suit No, B-20 of 2002. suit No, B-39/2003 filed by the Bank is at the stage of hearing of application for leave to defend filed by the defendants therein. Both the learned Counsel suggest that a Chartered Accountant be appointed to take account of both the parties and determine the liability. Prayers in both the suits would now be confined to the account and rest of the prayers would not be pressed by both the parties except the prayer in regard to the properties mortgaged by the Bank and said prayer would be subject to the proposed report of the Chartered Accountant. By consent, M/s. Liaquat Zaman & Company, Chartered Accountants, having office in Progressive Plaza, Beaumont Road, Behind PIDC. Karachi, are appointed Chartered Accountant to undertake exercise of determination of liability of the parties after taking accounts from both the parties. The Chartered Accountant shall submit their report within two months from the date of communication of the order. Fee of the Chartered Accountant is tentatively fixed at Rs, 100,000j- to be shared equally by both the parties. To come up after the report of the Chartered Accountant has been submitted in the above terms.