JUDGMENT :

ARUN DEV CHOUDHURY, J.

1. Heard Dr. A. K Saraf, learned senior counsel assisted by Mr. P Baruah, learned counsel for the petitioners. Also heard Mr. B Gogoi learned standing counsel, Taxation Department.

2. These writ petitions were heard together as common questions of facts and law are involved in these cases inasmuch as determination made by the Deputy Commissioner of Taxes (Appeals), dismissing the appeals preferred by the petitioners against the orders of assessment are under challenge in the present batch of writ petitions. The details of the assessment and order corresponding to each writ petition are given in the following tabular form:

3. The common facts which are necessary for proper adjudication of the present writ petitions are recorded herein below:

I. The petitioner Indian Oil Corporation, hereinafter referred as ‘the Company’, incorporated under the Companies Act, 195