(1.) In all these petitions common question of law is raised and therefore all these petitions were heard together and are being decided by this common judgement.
(2.) In all these petitions the respondent licensee Electricity Company had granted electric connections to the respective premises long back. The said electric connections were disconnected by the Respondent Company in exercise of its powers under section 24 of the Indian Electricity Act, 1910, due to non-payment of electrical energy charges as well as the corresponding Government Electricity Duty and Tax and Tax on sale of electricity.
(3.) Learned Advocate for the petitioners raised the following contentions: