1. ABDUL KADIR SHAIKH, J.--The questions of law raised in these three petitions are identical to those in Civil Petition for Special Leave to Appeal Nos. 372-K and 373-K of 1984 Commissioner of Income-tax Karachi v .
2. Pakistan Fisheries Limited in which leave to appeal has been granted. We, therefore, grant leave in these petitions also.
3. Appeal arising out of these petitions will be heard on the same record alongwith connected appeals. It is however open to the parties to file additional documents, if any.