(1.) Since a common question of law is involved in all the cases (supra), therefore, the said question of law is amenable to be answered through a common verdict being made thereons.
(2.) For brevity, the facts are being taken from RSA No. 4181 of 2016.
(3.) Initially, a civil suit bearing RBT No. 31 of 2011, became preferred by plaintiff-Mahesh Kumar in the Court of the learned Addl. Civil Judge, Senior Division, Jind, seeking a declaration, thus for declaring, as illegal, null and void rather the checking report dtd. 17/11/2011, as well as Memo No. 872/CA dtd. 22/11/2011, and Memo No 876/CA dtd. 22/11/2011, wherebys became respectively assessed amounts of Rs.2,93,628.00 and Rs.90,000.00, thus towards penalty and compounding of offence against account No DB21-1605(CS) of the plaintiff therein.