JUDGMENT :

Heard Mr. M.S. Mittal, learned senior counsel appearing on behalf of the petitioner along with Mr. Salona Mittal, Advocate.

2. Heard Mr. A.K. Yadav, learned counsel appearing on behalf of the respondent-state and Mr. Manoj Kumar, learned counsel appearing for the JBVNL.

3. These writ petitions have been tagged together as common question of law are involved in all the cases and they relate to different periods.

Writ petition number Period

4. These writ petitions have been filed challenging the order of assessment dated 22.05.2020 for the respective period passed by the Respondents, whereby the petitioner has been directed to pay electricity duty on the amount of electricity energy consumed by the petitioner and penalty has also been imposed for not getting itself registered under the provisions of Jharkhand Electricity Duty Act and the Rules framed ther