ORDER :

1. Since all the instant petitions involve a common controversy, though with marginal variation in the contextual facts, therefore, for the purposes of the present analogous adjudication, the facts and the prayer clauses are being taken from the above-numbered S.B. Civil Writ Petition No.17477/2022, while treating the same as a lead case; rival submissions of the parties and the observations of the Court, in the present order, would also be based, particularly, on the factual matrix of the lead case.

1.1. The prayer clauses read as under :

“A. The order dated 07.06.2022 (Annex.2) passed by the learned Tax Board, Ajmer may kindly be quashed and set aside and the appeal so filed by the respondent may kindly be rejected.

B. Any other relief which this Hon’ble Court deems fit in the interest of the Petitioner may kindly be granted.

C. Cost of the writ petition may kindly be awarded to the petitioner.”

2. Brief facts, which emanates from the pleadings, are that on 04.07.2015, a tanker (hereinafter also referred to as ‘vehicle in question’) of the respondent was inspected by the District Excise Officer (Distillery), Udaipur, during the course of which, theft of the spirit was found.

2.1