(Prayer: These Writ Petitions are filed under Article 226 of the Constitution of India praying to issue a writ of certiorari, calling for records relating to the order passed by the 1st respondent in Lr.No. SE/CEDC/W/DFC/AS/A5/HTNos.1656, 1662, 1663 & 1680/D No.45/06 dated 29.05.2006 and quash the same.)

1. Since the prayer in the above Writ Petitions is one and the same, it is clubbed together and a common order is passed.

2. The above Writ Petitions are filed for issuing a writ of certiorari, calling for records relating to the order passed by the first respondent in Lr.No. SE/CEDC/W/DFC/AS/A5/HTNos.1656, 1662, 1663 & 1680/D No.45/06 dated 29.05.2006 and quash the same.

3. The case of the petitioners is that the petitioners are private limited companies having high tension service connection Nos. 1656, 1662, 1663 & 1680 within the jurisdiction of the first respondent. The petitioners initially challenged the validity of electricity tax before this Court and questioned Section 3-A of Tamilnadu Electricity (Taxation on Consumption) Act, 1991 and also questioned levy and collection of electricity tax under Tamilnadu Tax on consumption or sale of Electricity Act, 2003. However, a