1. In all these Special Civil Applications, a common question as to the interpretation of S.2(ee) in relation to S.2(bb) of the Bombay Electricity Duty Act, 1958 arises. If the undertaking of the petitioners herein comes under the category of industrial undertaking, lesser duty is leviable on the consumption of electricity, while if they are service undertaking, higher electricity duty is leviable. Some of these Special Civil Applications have been filed directly after the demand was made for the payment of duty treating the undertaking as service undertaking, some of these special civil applications have been filed after the first authority has found that these undertakings are service undertakings and some of the Special Civil Applications have been filed after the appellate authority has found that the undertakings are the service undertakings.

2. The only argument advanced by the learned Counsel Mr. K. S. Nanavati, the learned Counsel Sir. S.I. Nan