Ujjal Bhuyan, J.

1. This order will dispose of all the 3 (three) writ petitions, i.e., WP(C) Nos. 932, 2992 and 3048 of 2017.

2. Heard Mr. S.K. Kejriwal, learned counsel for the petitioners and Mr. A.D. Choudhury, learned Standing Counsel, Assam Power Distribution Company Limited (APDCL)

3. In WP(C) No. 932 of 2017, primary challenge is to the assessment order dated 04.02.2017, affirming the provisional assessment of Rs. 54,40,979.00 as dues to be paid by the petitioner as well as the consequential bill dated 04.02.2017.

4. In WP(C) No. 2992 of 2017, the challenge made is to the assessment order dated 06.05.2017, assessing the dues payable by the petitioner at Rs. 65,28,996.00 and consequential bill dated 06.05.2017.

5. In WP(C) No. 3048 of 2017, the challenge is to the provisional assessment order dated 24.04.2017, whereby an amount of Rs. 89,17,513.00 has been assessed to be due from the petitioner.

6. In all the writ petitions, while issuing notice this Court had passed interim orders to the effect that on payment of 25% of the assessed amounts, electricity connection to the premises of the petitioners should be restored.

7. Respondents have filed separate affidavits in all t