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Judgment
Heard on the question of admission and interim relief.
By the instant writ appeal, the order passed by the writ Court in W.P. No.11531/2020 decided vide order dated 05.09.2023, is being tested.
Learned senior counsel for the appellant is assailing the order mainly on the ground that the appellant has been directed to make payment of duty levied upon the appellant which is an organization of Government of India and according to learned senior counsel, as per Section- 4 of the Madhya Pradesh Vidyut Shulk Adhiniyam, 2012 (for short Adhiniyam, 2012), the appellant organization is exempted from such duty as electricity supply has been made for consumption of the organization and as such, Section- 4 is applicable and exemption provided therein, has to be availed by the appellant. However, it is submitted that Section- 4 of Adhiniyam, 2012, has not been properly interpreted by the writ Court.
Considering the aforesaid, let notices be issued to the respondents on payment of process-fee within three working days by registered AD mode, returnable within four weeks.
By way of interim measure, it is directed that no recovery in pursuance to the order dated 14.09.2023 (Annexure-A/2) and subsequent order dated 29.09.2023, shall be made from the appellant organization.
It is further made clear that in the meantime, the respondents authorities shall not proceed against the appellant organization for disconnection of electricity.
List this matter on 20.11.2023.
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