- (1.) Learned counsel for the writ petitioners submits that issues involved in this writ petition has been answered in the judgment rendered by Division Bench of this Court (by us) in the case of M/s. Anjaney Ferro Alloys Ltd. Vs. State of Jharkhand & Ors, 2012 3 JCR 298. Learned counsel for the petitioner further submits that in view of the said Division Bench judgment, the impugned orders may be set aside so that the Assessing Officer may pass fresh order, if needed and after taking into consideration the ratio of the decision delivered in the case of M/s. Anjaney Ferro Alloys Ltd. as well as order passed in review application in the same case, being Civil Review No. 38 of 2012, which is dated 21st September, 2012. Contention of learned counsel for the petitioner is that the assessment order has already been made against the consumers of the DVC and they have paid the electricity duty and the surcharge both, yet by these impugned orders the Assessing Officer has made assessment order against: the DVC. It is submitted that once the electricity duty and the surcharge have been paid by the consumer of the DVC it may not be recovered from the DVC though the DVC was held to be assessee in the judgment of M/s. Anjaney Ferro Alloys Ltd. . Since the legal issues have already been decided by us in the case of M/s. Anjaney Ferro Alloys Ltd. and, therefore, there is substance in the argument of learned counsel for the petitioner. If the consumers of the DVC have already paid amount in question, which is questioned by the petitioner in these writ petitions after obtaining registration under the provisions of Bihar Electricity Duty Act then in that situation for the same energy there may not be any demand against the DVC. This question is a question of fact, which can be decided only by the Assessing Officer. In view of the above reasons, the impugned assessment orders dated 1.5.2009 in W.P.T. No. 5187 of 2009, 1.5.2009 in W.P.T. No. 5188 of 2009, 19.5.2009 in W.P.T. No. 5318, 20.05.2009 in W.P.T. No. 5349 of 2009 and 21.5.2009 in W.P.T. No. 5516 of 2009 are set aside and the matter is remanded to the Assessing Officer who may pass appropriate order after taking into consideration the judgment delivered in the case of M/s. Anjaney Ferro Alloys Ltd. as well as the order passed in Review Petitions and pass fresh assessment order after giving opportunity of hearing to the writ petitioner. The assessment may be completed within a period of two months from the date of receipt of certified copy of this order. With the aforesaid observations and directions these writ petitions are disposed of.;