JUDGMENT :

Arup Kumar Goswami, J

In this batch of petitions, essentially, the notification dated 12.11.2014 issued under Section 3-B of the Chhattisgarh Electricity Duty Act, 1949 (for short, the Act) is challenged and therefore, as submitted by learned counsel for the parties, the writ petitions which have been listed together, have been heard analogously and are being disposed of by this common order.

2. Mr. Amit S. Agrawal, learned senior counsel, appearing for the petitioner in WPC No. 1621/2016 has made the lead argument. Mr. V.V.S.Moorthy, learned senior counsel, assisted by Mr. Shantanu Kumar, as well as Mr. Ankit Singhal, Mr. Akhil Kumar Samantray, Mr. Abhijeet Mishra, learned counsel, appearing for the petitioners have endorsed the submissions of Mr. Agrawal and they submit that for the purpose of disposal of the writ petition, reference may be made to the pleadings in WPC No. 1621/2016.

3. WPC No. 1621/2016 is filed by Chhattisgarh Biomass Energy Developers Association, through its Secretary, as petitioner No. 1, and Sudha Bio Power Pvt. Ltd. (formerly Sudha Agro Oil & Ch