ORDER :

(Prayer: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records of the impugned demand notice of 2nd respondent in Letter No.27524/A1/2013 dated 02.09.2014 and quash the same as being violative of the provisions of Tamil Nadu Tax on Consumption of Sale of Electricity Act and the exemption notifications in G.O.Ms.No.25 dated 24.03.2008, GO Ms.No.106 dated 04.09.2008, G.O.Ms.No.79 dated 14.09.2009, G.O.Ms.No.44 dated 30.04.2010 and G.O.Ms.No.85 dated 09.09.2010 for the period from 01.03.2008 to 01.05.2008 and for the period from 04.09.2008 till 31.03.2011.

1. Since the relief sought for in all these writ petitions are identical, the writ petitions were heard together and are being disposed of by this common order.

2. These writ petitions are filed, challenging the orders passed under Section 9 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (hereinafter referred to as “the Act”).

3. Note of demand of tax assessed under Section 9 of the Act was issued to the petitioners and challenging the said proceedings, the petitioners are constrained to move these writ petitions.

4. The respective