Nagarathna, J.

These writ appeals are filed against the order of the learned single judge dated 6.3.2009 passed in W.P.No.2647 to 2650 of 2009 by which the writ petitions filed by the appellants are dismissed. By an interim order dated 30.3.2009 stay as sought in Misc.W.3042/2009 in these appeals was granted till the next date of hearing and extended subsequently and on 24.4.2009 an interim order of say was granted subject to deposit of 25% of the demand made by the respondent-authority. The stay order was challenged before the Apex Court and the same was stayed and further direction was given that the main matter in the appeals be disposed of by this court. Hence, we have heard these writ appeals for final disposal.

2. The demand made by the respondent-authority under the Karnataka Value Added Tax Act (‘KVAT Act’ for short) pursuant to assessment orders passed against the appellants was challenged before the learned single judge who dismissed the writ petition on the ground that it was not proper to examine the nature of the controversy involved in these cases under Articles 226 and 227 of the Constitution of India and that the petitioners could file appeals before the