STATE OF MADHYA PRADESH Vs. BHARAT ALUMINUM COMPANY

JUDGEMENT

(1.) The judgment/order dtd. 18/10/2012 passed by the learned Single Judge in Writ Petition No.1232 of 1992 has given rise to two appeals : one at the instance of the writ petitioner, namely, Bharat Aluminum Company Limited (BALCO), registered as Writ Appeal No.1157 of 2012 and the other at the instance of the State of Madhya Pradesh and Tehsildar, Korba, registered as Writ Appeal No.452 of 2013.

(2.) Before adverting to the facts as may be considered necessary for the purpose of disposal of the appeals, we think it appropriate to briefly indicate the grievance expressed in the two appeals.

(3.) The learned Single Judge accepted the challenge mounted by the petitioner that it is not liable to pay electricity duty @ 4 paise per unit from 1/6/1988 to 30/11/1988 and agreed with the petitioner that it shall be liable to pay @ 3 paise per unit for the said period. It is against that finding and conclusion of the learned Single Judge that Writ Appeal No.452 of 2013 is filed.