(1.) Since common questions of law and facts are involved in the aforementioned writ petitions, therefore, the same are taken up together and are being decided by this common judgment for the sake of brevity and convenience.
(2.) By means of WPMS no. 93 of 2016, the petitioner-State is seeking a writ of certiorari quashing the judgment and order dated 23.08.2014, passed by the Board of Revenue in Revision no. 42 of 2012-13 (Annexure no. 1), as well as the order dated 12.05.2015, passed by Board of Revenue in Review Application no. 83/2013-14 (Annexure no. 2). A further prayer has been sought for quashing the impugned judgment and order dated 07.02.2011 (Annexure no. 5) passed by Addl. Commissioner, Kumaon in Revision no. 8/26(2010-11).
(3.) WPMS no. 2946 of 2015, WPMS no. 2948 of 2015, WPMS no. 2620 of 2015 and WPMS no. 2949 of 2015 have been filed by the petitioner-State seeking writ of certiorari quashing the judgment and order dated 23.08.2014, passed by Board of Revenue in Revision nos. 38 of 2012-13; 37 of 2012-13; 34 of 2012-13; 36 of 2012-13, respectively. A further prayer has been made for quashing the impugned order dated 20.12.2012, passed by Appellate Authority.