We have heard the Learned Counsel for the Applicant/Appellant.
The grounds raised in these Appeals have been already dealt with by this Tribunal in Appeal no. 11 of 2012 and the judgment has been rendered rejecting the grounds.
We are not inclined to admit the above Appeals since judgment in the Appeal no. 11 of 2012 would apply to these Appeals.
With this observation, we dismiss the Appeal no. 137 of 2013 and Appeal no. 138 of 2013.