JUDGMENT

Mukundakam Sharma, J.

1. Delay condoned in SLP (C) No. 8424 of 2010.

2. Leave granted.

By this common judgment and order, we propose to dispose of these appeals as they involve similar issues both of facts as also of law and therefore, they were heard together.

3. Appeals arising out of SLP (Civil) Nos. 19104-19106 of 2008 are directed against the judgment and order dated 14.3.2008 in WP (T) No. 6377 of 2007, WP (T) No. 5895 of 2007 and WP (T) No. 5892 of 2007. The appeal arising out of SLP (Civil) No. 21491 of 2008 is directed against the judgment and order dated 19.3.2008 in WP (T) No. 6071 of 2007 and the appeal arising out of SLP (Civil) No. 8424 of 2010 is directed against the judgment and order dated 31.7.2009 in W.P. (T) 54 of 2009 passed by the High Court of Jharkhand at Ranchi allowing all the Writ Petitions filed by the Respondents herein.

CIVIL APPEAL ARISING OUT OF SLP (C) No. 19104 OF 2008

4. The facts leading to the filing of the case in the appeal arising out of SLP (C) No. 19104 of 2008 are that the Respondent-M/s Shivam Coke Industries, Dhanbad is a manufacturer of coal and was registered under the provisions of the Bihar Finance Act, 1981 [now repealed - for sho