(1.) These appeals by State of Maharashtra question the correctness of judgment and orders dtd. 5/10/2009 and 7/11/2009 whereby notifications dtd. 1/4/2000 and 4/4/2001 issued under Sec. 5A of the Bombay Electricity Duty Act, 1958 (Act), were struck down. The core issue which arises for consideration in these appeals is whether the State, having once granted exemption from payment of electricity duty to captive power generators was legally precluded from withdrawing or modifying such exemption in the exercise of same statutory power. In order to appreciate the grievance of the appellant, relevant facts need mention.
(2.) The Act is an act to provide for levy and collection of duty on consumption of electrical energy in the State of Bombay. The Act extends to the whole of the State of Maharashtra. Sec. 5A empowers the State Government, if it considers it necessary in the public interest so to exempt, by notification in the Official Gazette prospectively or retrospectively, the consumption of energy in the whole or any part of the State in respect of any class of premises or purposes in respect of energy consumed up to a specified limit from payment of the whole or any part of the electricity duty payable under the Act.
(3.) In exercise of powers under Sec. 5A of the Act, the State Government has issued notifications from time to time, granting exemption from payment of electricity duty in respect of electricity consumed by industries through captive power plants. Such exemption was granted by notification dtd. 1/9/1994.
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