- (1.) Submissions have been made on behalf of the petitioners by Mr. Biren Poddar, Senior Advocate in W.P. (T) No. 3878 of 2020, W.P. (T) No. 3736 of 2020 and W.P. (T) No. 4163 of 2020.
(2.) Mr. Sumeet Gadodia has also made considerable submissions in rest of the matters.
(3.) All the petitioners are lessees of minor minerals granted by the State Government. In W.P. (T) No. 3878 of 2020, W.P. (T) No. 3736 of 2020 and W.P. (T) No. 4163 of 2020 leviability of service tax on payment of royalty/DMF is in question.;