M. M. KASLIWAL, J.

( 1 ) AS identical questions of facts and law are involved in these bunch of 47 writ petitions whose list is annexed in Schedule a, the same are disposed of by one single order.

( 2 ) IN order to appreciate the facts and the controversies raised in these cases I would refer the pleadings and the Annexures as contained in S. B. Civil Writ Petition No. 1862 of 1982. The case of the petitioners is that to provide for the rationalisation of the production and supply of electricity and for taking measures conducive to electrical development, the Parliament enacted the Electricity Supply Act, 1948 (hereinafter referred to as the Supply Act ). In exercise of powers under Section 5 of the Supply Act, the Government of Raiasthan constituted a State Electricity Board (hereinafter referred to as the Board ). In exercise of the powers conferred under Section 49 of the Supply Act the Board has been framing Tariffs for the, supply of electricity to its consumers from time to time. For the first time a general Tariff was introduced by the Board by notification, dated March 18, 1964, which contained a fuel adjustment clause. This Tariff was modified on July 6, 1966 and April 6, 1969, but no change was made in the fuel adjustment clause. The Tariff was again modified on May 28, 1974. and this time the fuel adjustment clause was also modified. Annexure 1 has been filed as an extract of the fuel adjustment clause as contained in the notification, dated May 28, 1974. Subsequently by a notification, dated November 4, 1976, the Board framed a new Tariff, namely. Tariff for supply of Electricity, 1976. This Tariff also contained similar fuel adjustment clause except that heavy water surcharge was additionally included. Under the said clause the rate per unit under the High Tension Tariff Schedule LP/ht-1 was subject to variation according to the annual rate of fuel surcharge, which was to be worked out as per the formula prescribed therein. An extract of the fuel adjustment clause in the notification dated November 4, 1976, has been annexed and marked Annexure 2. Subsequently by a notification, dated December 30, 1978, the Tariff was again amended but we are not concerned as no changes were made in the fuel adjustment clause. Again the Tariff for supply of electricity, 1976 was superseded by a notification, dated July 7, 1981, whereby a new Tariff i. e. Tariff for supply of Electricity, 1981 was framed. The said Tariff also contains a fuel adjustment clause for the large Industrial Load Consumers, and the only modification in respect of fuel adjustment clause was with regard to power supplied to the Board by the Badarpur Thermal Power Station. An extract of fuel adjustment clause contained in the Tariff of 1981 has been annexed and marked as Annexure 3.

( 3 ) THE case of the petitioners is that the Board had been consistently revising the charges for consumption of electricity from time to time in conformity with the increase in the cost of production resulting from rise in the cost of labour charges establishment expenses etc. By notification, dated March 6, 1982, the Board further amended the Tariff for supply of Electricity, 1981, but we are not concerned with the same. The case of the petitioners is that the Board issued bills for the billing months May, 1974 to April, 1977. levying fuel surcharge on the prevailing rates. The fuel surcharge for these years could have been revised and adjustments made if there was difference between the provisional rate of surcharge and the final rate of surcharge, as worked out according to the prescribed formula, but the said power could have been exercised at the end of each year only and not thereafter. Since there was no difference between the annual rate of surcharge determined provisionally and the final annual rate of surcharge as calculated after the completion of the relevant year, the Board did not issue any revised bills under the fuel adjustment clause for the years 1974