S.B.Sinha, J.

1. All these cases involving common questions of law and fact were taken up for hearing together and are being disposed of by this common judgment.

2. In all these cases the petitioners have prayed for quashing the order of assessment passed by the authorities under the Bihar Agricultural Produce Market Act, 1960 as contained in Annexure 1 to each of the writ petition and the consequent demand as against the petitioners of each case pursuant to the said orders of assessment.

3. Bereft of all unnecessary details, the facts of the case are as follows:

The petitioners are owners of rice mills and are holders of licences granted to them under the provisions of the Bihar Agricultural Produce Market Act, 1960 (hereinafter to be referred to as the said Act) and the rules framed thereunder (hereinafter referred to as the said Rules).

4. In all these cases the periods of assessment appear to be for the years 1981-82 and 1982-83. According to the petitioners they have been filing returns in terms of the provisions of the said Act and the said Rules within the prescribed time. The petitioners contend that they have purchased paddy outside the market area on which no Mark