Puneet Sewa Steels & Alloys Pv vs State

In all these appeals common question of law and facts are

involved hence they are decided by this common judgment.

On 7.12.2007 in misc. application (36561/22.11.2007) in

D.B. Civil Special Appeal (W) No.1409/2006 following order was

passed :-

While admitting the appeal on 15.05.2007, the following interim order was ordered to remain operative until the disposal of the appeal. "(i) That the appellant shall pay the amount demanded vide separate bill pursuant to the notice dated 5.9.2006 in twelve equal instalments. The first of such instalments shall be payable alongwith the electricity consumption bill for the month of May, 2007 i.e. on or before due date in the month of June 2007 and subsequent instalments accordingly every month thereafter. (ii) The aforesaid payment shall be in addition to the current monthly bill of the electricity consumption. (iii) The payment made in clause (i) shall be subject to the final decision in the special appeal and in case the appellant succeeds in this special appeal, Jaipur Vidhyut Vitran Nigam Limited shall restitute the said amount with a simple interest of 8% per annum from the date of payment of each instalment until the date of restitution." 2. By this application (36561 dated 22.11.2007), the appellant prays for modification of the order dated 15.05.2007 in view of the notification dated 21.08.2007 issued by the Government of Rajasthan, Finance Department (Tax Division). 3. By the notification dated 21.08.2007 in clause 8 of the scheme after the existing provisos, the following proviso has been added: "Provided further that in the case of expansion/modernization/ diversification, 50% exemption in Electricity Duty under this clause shall be allowed only on additional Electricity Duty payable/deposited by the unit on its electricity consumption over and above the highest electricity consumed in any of the three immediately preceding financial years of the first year of expansion/diversification/modernization." 4. The notification clarifies that the amendment shall have effect from 23.08.2006. 5. Mr. Indresh Sharma, the counsel for the respondent No.2 does not dispute the issuance of the aforesaid notification by the State Government. 6. In view of the amendment in clause 8, arrears of electricity duty shall not be recoverable from the appellant. 7. Accordingly, we are satisfied that the following order shall meet the ends of justice: (i) The order dated 15th May, 2007 is modified and it is ordered that the demand vide separate bill pursuant to the notice dated 5.9.2006 shall remain stayed. (ii) The amount paid by the appellant pursuant to the order dated 15.05.2007 shall be adjusted by the respondents proportionately in the monthly bills of January, February and March, 2008. 8. Application (36561/22.11.2007) stands disposed of."

2.1 And subsequently in identical matter in D.B. Civil Special

Appeal (W) No.42/2007 M/s Orient Abrasives Limited vs. The

State of Rajasthan & ors. decided on 28.11.2007 following order

was passed:-

"By an order dated 15th May, 2007 the appeal was admitted and following interim order was ordered to remain operative until the disposal of the appeal. "(i) That the appellant shall pay the amount demanded vide separate bill pursuant to the notice dated 5.9.2006 in twelve equal instalments. The first of such instalments shall be payable alongwith the electricity consumption bill for the month of May, 2007 i.e. on or before due date in the month of June 2007 and subsequent instalments accordingly every month thereafter. (ii) The aforesaid payment shall be in addition to the current monthly bill of the electricity consumption. (iii) The payment made in clause (i) shall be subject to the final decision in the special appeal and in case the appellant succeeds in this special appeal, Jaipur Vidhyut Vitran Nigam Limited shall restitute the said amount with a simple interest of 8% per annum from the date of payment of each instalment until the date of restitution. 2. By this application (2258 dated 09.10.2007), the appellant seeks modification of the aforesaid order, particularly, in the light of the notification dated 21.08.2007 issued by the Government of Rajasthan, Finance Department (Tax Division). 3. By the notification dated 21.08.2007 in clause 8 of the scheme after the existing provisos, the following proviso has been added: "Provided further that in the case of expansion/modernization/ diversification, 50% exemption in Electricity Duty under this clause shall be allowed only on additional Electricity Duty payable/deposited by the unit on its electricity consumption over and above the highest electricity consumed in any of the three immediately preceding financial years of the first year of expansion/diversification/modernization." 4. The notification clarifies that the amendment shall have effect from 23.08.2006.

Mr. R.B. Mathur, the counsel for the respondent No.1 states, and, in our view, fairly, that in view of the amendment in clause 8 of the scheme, arrears of electricity duty shall not be recoverable from the appellant. He further submits that the amount deposited by the appellant pursuant to our order dated 15th May, 2007 shall be adjusted against the future bills. 6. In view of the submission of Mr. R.B. Mathur, we are satisfied that the following order shall meet the ends of justice: (i) The order dated 15th May, 2007 is modified and it is ordered that the demand vide separate bill pursuant to the notice dated 5 th September, 2006 shall remain stayed.(ii) The amount paid by the appellant in three instalments pursuant to our order dated 15th May, 2007 shall be adjusted by the respondents No.4 and 5 proportionately in the monthly bills of January, February and March, 2008. 7. Application (2258/09.10.2007) stands disposed of."

The parties will be governed by the decision of this court in

D.B. Civil Special Appeal (W) No.42/2007 M/s Orient Abrasives

Limited vs. The State of Rajasthan & ors. decided on 28.11.2007.

3.1 However liberty is granted to the appellant to revive the

matter in case of difficulty.

The appeals stand disposed of.

A copy of this judgment be placed in each file.