( 1 ) THIS bunch of 73 cases, raises important question of law which may be having far reaching consequences, therefore, more than sufficient time was provided to the learned counsel for the parties to ventilate their grievances and respective arguments which all of them have done with great ability.

( 2 ) ON February 24, 1997. "shaktinagar Special Area Development Authority (Cess on Mineral rights) Rules, 1997" (hereinafter referred to as the Cess Rules) having been promulgated through publication in the U. P. Gazette, all the petitioners seem to have been asked to pay Cess in accordance with the Cess Rules and it appears that by the notice of demand the amount so calculated was demanded and the petitioners having not paid the Cess, the recovery proceedings as arrears of land revenue have commenced and each one of the petitioners has rushed to this court challenging those recovery proceedings and the citations issued by the recovering authorities for attempting to collect the said Cess from each of the petitioners.

( 3 ) IN all the writ petitions, the petitioners are firm, company or individuals, as the case may be, when these petitions were filed, notice was issued