Court No. - 37
Case :- WRIT - C No. - 11374 of 2018 Petitioner :- M/S Jps Steels Private Limited And Anr.
Respondent :- State Of U.P. And 2 Ors.
Counsel for Petitioner :- Mayank Kumar Agrawal Counsel for Respondent :- C.S.C.,Chandan Agarwal
Hon'ble Abhinava Upadhya,J. Hon'ble Salil Kumar Rai,J.
Heard Sri Mayank Kumar Agrawal, learned counsel for the petitioners, learned Standing Counsel appearing for the State-respondent no.1 and Sri Chandan Agarwal, learned counsel appearing for respondents no.2 and 3 and perused the record.
The instant writ petition under Article 226 of the Constitution of India has been preferred with the prayer to issue writ, order or direction in the nature of mandamus commanding the respondents to refund the amount of 'electricity duty' realized from the petitioner since January, 2010 till date in future consumption bills with further prayer to issue writ, order or direction in the nature of mandamus commanding the respondents to allow rebate in electricity duty in terms of the notification dated 21.1.2010 issued by the Govt. of U.P. for a period of ten years and restrain the respondents from realizing any 'electricity duty' in consumption of electrical energy by the petitioner in future consumption bills.
Learned counsel for the petitioners submitted that petitioner M/s J.P.S.Steels Pvt. Ltd. is a company incorporated under the Indian Companies Act, 1956. The petitioner wanted to establish an induction furnace regarding which petitioner approached the District Industries Centre, Ghaziabad, where he came to know regarding the U.P. Industrial and Service Sector Investment Policy, 2004 and subsequent policy namely Infrustructure Policy 2009 in which one of the incentives of the policy was for exemption from the electricity duty to newly set up units for a period of 10 years. There was a notification with regard to the same dated 21.1.2010. The petitioner got himself registered with the District Industries Centre, Ghaziabad, where the District Industries Centre, Ghaziabad, certified that initial date of production of the petitioners was on 17.01.2006. The petitioner was also got registered with the Centre Excise Department on 1.08.2005 for manufacturing of mild steel ingots. The petitioner applied for electricity connection of 2950 KVA, which was sanctioned on 20.07.2005. The estimate prepared on 09.09.2005 was deposited by the petitioner on 16.09.2005. Thereafter, first electricity bill in the month of February 2006 was issued indicating the past consumption reading as "0". There was a scheme that there would be exemption of electricity duty for the first ten years, hence petitioner was entitled for exemption of electricity duty. Thereafter, petitioner approached to the authority concerned on 21.9.2006, 23.9.2006 and 2.7.2012. Learned counsel for the petitioner further submitted that respondent no.2, Pashchimanchal Vidyut Vitran Nigam Ltd., Victoria Park, Meerut and respondent no.3, Executive Engineer, Pashchimanchal Vidyut Vitran Nigam Ltd. are deliberately not applying the Govt. Order dated 21.1.2010 & 5.02.2018 issued by the State of U.P. under the Govt. Policy for exemption of the electricity duty hence realization of the same is grossly illegal and violation of right of the petitioner under Article 14 and 19 (1) G of the Constitution of India hence direction be issued to the respondents to grant exemption in view of the fact.
Considered the submissions. Though the averment made by the petitioner has not been denied by the counsel for the respondents power corporation and certain papers were filed on behalf of the petitioner to show that the petitioner unit was fresh unit, which was established and started functioning on 17.01.2006. Hence the petitioner is entitled for exemption of the electricity duty in view of the govt. policy of 2004 and the govt. order dated 21.1.2010 & 5.02.2018. Whether unit of the petitioner was established before 2010 or in the year 2010, the same is required to be verified though according to the paper it appears that same was established after 2004. Though from the paper filed by the petitioners, it appears that it was established and started running from January 2006. However, without expressing any opinion regarding genuineness of the paper, the respondent no.3, Executive Engineer, Pashchimanchal Vidyut Vitran Nigam Ltd. on an application/representation moved along-with relevant papers within two weeks, shall consider the claim, as expeditiously as possible, preferably within six weeks but not after two months, after verifying genuineness of the date, in accordance with law and govt. notification including the judgment of the Supreme Court passed in Civil Appeal Nos.10466-10477 of 2017 M/s Gallant Ispat Ltd. Vs. State of U.P. and others deciding the case vide order dated 11.08.2017. If it is found that the petitioner is entitled for the exemption of the 'Electricity Duty' in view of the said policy and government notification in Civil Appeal Nos.10466- 10477 of 2017, then the appropriate order has to be passed for exemption of the same and for adjustment of the excess payment made by the petitioner, as per provisions.
Accordingly, present writ petition is finally disposed off.
Order Date :- 30.3.2018 SKM (Salil Kumar Rai,J.) (Abhinava Upadhya,J.)