(1.) THESE writ application are heard together and disposed of by this order as a common question of law arose in these cases.
(2.) IN these applications, petitioners have challenged the assessment orders, passed on different dates by the respondent - Jharkhand State Electricity Board on the basis of inspection held on different dates in the premises of petitioners. Details of impugned orders are as under :
(3.) THE main contention of Sri Dhananjay Kumar Pathak, learned counsel for the petitioners, in all the writ applications is that the assessment orders have been made on the basis of Circular No. 531, dated 29.01.2009, issued by the Secretary, Jharkhand State Electricity Board. It is submitted that after coming into force of The Electricity Act, 2003, Jharkhand State Electricity Board has no power to issue Circular prescribing the method of assessment, in cases of unauthorized use of electricity. It is submitted that the said assessment can only be made on the basis of procedure prescribed under Section 126 of the The Electricity Act, 2003. It is further submitted that it is clear from para -8(d) of the counter affidavit, filed on behalf of the Jharkhand State Electricity Board, that the assessment in these cases have been made on the basis of aforesaid Circular dated 29.01.2009. It is submitted that since the said Circular itself is illegal and without jurisdiction, therefore, any assessment made on the basis of method prescribed in the Circular is not sustainable. It is, however, admitted by both the parties that later on, after issuance of Electricity Supply Code, 2010, aforesaid Circular withdrawn by the Board.