Hon’ble Sudhir Agarwal, J.—Pleadings are complete. As requested and agreed by learned Counsel for the parties, the matter has been heard finally at the admission stage under the Rules of the Court. Further, in all these petitions, common questions of law and facts are involved, therefore, they have been heard together and are being decided by this common judgment. Besides oral submissions, the parties have also filed written arguments.

2. Aggrieved by the assessment orders under Section 126 of the Electricity Act, 2003 (hereinafter referred to as the “Act, 2003”) and demand notices under Section 3 of the U.P. Government Electrical Undertaking (Dues Recovery) Act, 1958 (hereinafter referred to as the “1958 Act”), these petitions (except Writ Petition Nos. 22263 of 2008, 22365 of 2008, 22678 of 2008, 21986 of 2008, 22367 of 2008 and 18542 of 2008) have been filed seeking a writ of certiorari quashing the aforesaid orders/notices. A writ of mandamus has also been sought commanding respondents not to realise any amount pursuant to the impugned orders. Further notification dated 27.6.2006 issued by the State Government notifying ‘assessing officer’ under Section 126 of the Act,