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Judgment
Ajay Mohan Goel, Judge (Oral)
By way of this writ petition, the petitioner has inter alia prayed for the following reliefs:-
“A. To quash and set aside the notification dated 01.09.2023 (Ann P-2) being ultra vires, arbitrarily unreasonable and against the provisions of the Section 11(2) of the Act.
B. To issue of a writ of prohibition, from levying or collecting electricity duty under the provisions of the Himachal Pradesh (Duty Act, 2009 or the Rules framed there under;”
Learned Counsel for the petitioner submitted that the issue raised in the present petition is no longer res integra and the Hon'ble Coordinate Bench of this Court has already decided this issue in terms of CWP No. 10032 of 2023, titled as M/s Manjushree Technopack Ltd vs. HPSEBL and another and other connected matters, decided on 17.11.2025. Accordingly, he submitted that the interest of justice would be met, in case, this petition is disposed of with the direction that the findings returned in the above mentioned matter by the Hon'ble Coordinate Bench shall be construed to have been passed in the present petition as well.
Having perused the judgment being relied upon by the learned Counsel for the petitioner, it is ordered that the respondents shall deal with the case of the petitioner in light of the directions passed by the Hon'ble Coordinate Bench in CWP No. 10032 of 2023, titled as M/s Manjushree Technopack Ltd vs. HPSEBL and another and other connected matters (supra), provided the factual matrix in the present case is akin to the case before the Hon’ble Division Bench referred to herein above. Pending miscellaneous application(s), if any, also stand disposed of accordingly.