(1.) Since common facts and identical question of law is involved in the aforesaid writ petitions, therefore, all of them are being decided together by this common judgment and order for the sake of brevity and convenience.
(2.) Writ petition (M/S) No. 2870 of 2015 shall be the leading case.
(3.) By means of present writ petitions, the petitioners seek to issue a writ, order or direction in the nature of certiorari quashing the recovery citation passed by the respondent no. 2 against the petitioners.