Judgment :- At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioner had submitted that the issue arising for consideration in the present writ petitions had been decided by the Supreme Court in Southern Petrochemical Industries Co. Ltd., Vs. Electricity Inspector And E.T.I.O. & Ors. (2007 (3) CTC 273). 2. The learned counsels appearing for the respondents had not refuted the submissions made by the learned counsel appearing for the petitioner. 3. In view of the submissions made by the learned counsels appearing for the parties concerned, the writ petitions are disposed of in terms of the decision cited supra. No costs. Consequently, connected W.P.M.P.No.1138, 1139 and 1140 of 2006 are closed.