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19. The conjoint reading of prayer clauses (a) and (b-1) makes it clear that in substance the petitioners are seeking declaration of invalidity of the decision of the respondents not to grant extension of time to export and restraining them from acting on the basis that the petitioners have failed to fulfil any of their obligations under the contract registered with the respondents in respect of export of Bengal Desi Cotton for the year 1988-89. In substance, the petitioners are seeking negative declaration that they have not committed breach of any of their obligations and. therefore, the decision of the respondents not to grant extension of time is liable to be quashed and set aside holding it to be bad and illegal. ISSUES FOR DETERMINATION: