M.C. JAIN, J.—These are three writ petitions raising a common question regarding the applicability of 1965 Notification in connection with recovery of the electricity duty. As all the three writ petitions have been argued together and as the main question is common to all of them, I propose to decide these writ petitions by this common order.

2. The petitioners are carrying on the business in cold storages and the Mewar Sheet Garh is also running an Ice Factory alongwith cold storage, though having two connections, but the supply of electricity is common for both the businesses. The petitioners case is that the State Government under proviso (3) to section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Act No. 12 of 1962) (hereinafter referred to as "the Act"), issued the following Notification:-

"Notification No. F. 16 (15) F.D./RT/14 Pt. file dated 1.11.65 published in Rajasthan Gazette Part IV-C, Extraordinary dated 1.11.65 :

In exercise of the powers conferred by section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) and in supersession of Govt. Notification No F.9 (2)E &T/62-II dated the 26th March, 1962 and No.F. (6)FD/RT/63 dated the 2nd March, 1963, the State Government being of the opinion that it is expedient in public interest to do so, hereby-fixes, with immediate effect, five paise per unit as the rate at which the electricity duty shall be computed and subject to the conditions laid down in the third proviso to the said section,

(a) remits, with immediate effect, the electricity duty on the energy consumed (i) in electrochemical industries, and (ii) in electro furnaces of electro, thermal industries,

(b) remits with effect on and from the 1st November, 1964, the electricity duty on energy consumed by or in respect of any Municipal Board or Council or Panchayat or Panchayat Samiti or other authority for the purpose of, or in respect of public street lighting; and

(c) reduces with immediate effect such duty on the energy consumed in industries, other than those mentioned in (a) above, in the manufacture, production, processing or repair of goods, to one paisa per unit."

3. According to the petitioners the energy is consumed in their industries for the manufacture, production, processing or repair of goods, so their cases are covered under clause (c) of the aforesaid Notification, so they are liable to be charged electricity duty @ one paisa per unit and they are not liable to be charged @ five paise per unit. The supplier was charging the electricity duty after the aforesaid Notification @ one paisa per unit, but in cases of Messers. Mewar Sheet Garh and Messers. Udaipur Cold Storage. Partapnagar, the audit party of the Commercial Taxes Department gave decision that their cases do not fall within the category of industry under clause (c) of the Notification, so they should be charged at the rate of five paise per unit instead of one paisa per unit. Both these petitioners thereafter were served with notices and bills by the supplier Messrs. Maharana Bhupal Electric Supply Co. Ltd., Udaipur, respondent No. 4, in their cases. Replies to the notices were given to them by the supplier denying the liability for payment of electricity duty at the enhanced rate. It was also stated by them that auditors have no authority in law to give any such directions. The matter can be referred to the Commercial Taxes Officer under rule 11 of the Rajasthan Electricity (Duty) Rules, 1970 (hereinafter referred to as "the Rules"). Despite replies to the notices, the supplier further called upon them to make payment of the arrears of electricity duty and on failure to make payment it was stated that supply of the electricity will be disconnected. These two petitioners referred the dispute under rule 11 of the Rules to the Commer-cial Taxes Officer, Udaipur, and copy of that reference was also sent to the supplier. Despite reference having been made, the supplier served the notice for payment, in default for dis-conne

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