1. In view of commonality of issues involved, on the joint request, these matters were analogously heard and decided by this common order. This order will dispose of Writ Petition No.5555/2010, Writ Petition No.4614/2010, Writ Petition No.7537/2010, Writ Petition No.254/2005. Facts are taken from Writ Petition No.5555/2010.

2. The case of the petitioner is that it is a proprietorship firm owned and represented by Shri Ram Niwas Sharma. The petitioner firm is engaged in the business of crushing of black stones at village Mou, District Gwalior. A high tension electricity supply agreement was executed on 1.3.2006 between petitioner and respondent No.2 for sanction of 300 KVA power at 11 KV. As per this agreement, the electricity energy was supplied in bulk at village Mou, District Gwalior. As per said agreement, the petitioner was required to pay charges for use of electricity energy every month.

3. Ms. Nandita Dubey, learned counsel for the petitioner, urged that at the time of taking connection, the petitioner was informed that apart from tariff, duty at the rate of 8% will be charged from him. Initially they started charging duty at the rate of 8%. By taking this Court to variou