Elipe Dharma Rao, J.

Since in all these matters, a common question of law is involved, all these matters are taken up for common hearing and are being disposed of by this common judgment.

.2. The common facts, in a nutshell, in all these matters, are that the sole respondent or the first respondent, as the case may be, in the above cases (who are hereinafter referred to as the consumers, for the sake of convenience) are accused of committing electricity theft and accordingly, the Electricity Department had issued show-cause notices to them. In some cases, the consumers, have earlier approached this Court on the ground that the enquiry was conducted by the concerned Officer without serving the show-cause notices to them and this Court, has directed the authorities that the consumers should be given time to reply to the show-cause notice and if the authorities are not satisfied with the reply, an enquiry has to be conducted on a different date, after giving seven days notice and then to take a decision, whereupon a show-cause notice was issued and after following the other formalities, ultimately, assessment orders were issued to the consumers, directing them to pay the