LAFARGE INDIA PRIVATE LIMITED Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) THE appellant/petitioner has filed this appeal against the order dated 31-1-2007 passed in W.P. No. 131/2007 by the learned Single Judge of this Court.

(2.) THE facts briefly stated are as under: THE appellant/petitioner is a Company incorporated and registered under the Companies Act, 1956. It is engaged in manufacture of Cement at their manufacturing unit situated at Village Arasmeta commonly called as Arasmeta Cement Plant. A demand notice dated 18-10-2005 was issued to the appellant/petitioner by the Addl. Tehsildar, Janjgir-Champa, towards recovery of electricity duty due to the appellant under the C.G. Electricity Duty Act, 1949. This was challenged by the appellant in W.P. No. 6384/2005. THE said petition was dismissed by the learned Single Judge of this Court at the motion stage by order dated 19-12-2005 reserving liberty to the appellant in the following terms: In the circumstance, I am not inclined to entertain this writ petition. It is accordingly dismissed at the stage of admission itself, however, reserving liberty to the petitioners to work out their legal remedies, as provided under the Code. In pursuance of the aforesaid order, the appellant submitted objection against issuance of Revenue Recovery Certificate (RRC) before the concerned Collector. THE said objection was opposed by the Executive Engineer, Electrical Safety & Divisional Electrical Inspector on its maintainability. THE Collector without deciding the objection on merits against issuance of RRC, summarily observed that since RRC has been issued by the Chief Electrical Inspector, Chhattisgarh, Raipur and the same has been forwarded for recovery to his office as such the Chief Electrical Inspector, Chhattisgarh, Raipur, is the Competent Authority to hear and decide the objection of the appellant and accordingly the appellant was directed to put up his objection against the issuance of RRC before the Chief Electrical Inspector. THE Collector also ordered to forward the copy of objection preferred by the appellant to the Chief Electrical Inspector, Chhattisgarh, Raipur, for adjudication and necessary action. With the above observation, the matter was disposed of and the stay granted in favour of the appellant on 20-1-2006 stand vacated. THE aforesaid order passed by the Collector was challenged by the appellant before the Board of Revenue in Appeal No. 4/A-74/2005-06 under Section 44(1)(e) of the C.G. Land Revenue Code, 1959 (hereinafter referred to as 'the Code, 1959') but the said appeal was rejected vide order dated 22-11-2006. It is after all this, the appellant filed the instant Writ Petition No. 131/2007 in which the impugned order dated 31-1-2007 was passed and the learned Single Judge disposed of the said writ petition on the following terms: In view of the above, I am of the considered opinion that there is no illegality or infirmity in the order impugned disposing of the objection of petitioner and referring matter to the Chief Electrical Inspector, Chhattisgarh, for adjudication, which calls for interference by this Court. In the result, this petition is disposed of with a direction to the Chief Electrical Inspector, Chhattisgarh, Raipur, to decide the objection of the petitioner expeditiously after affording an opportunity of hearing to the parties and till then the recovery proceedings against the demand notice/RRC dated 18-10-2005 shall be kept in abeyance.

(3.) WE have heard learned Counsel for the parties at length and have also perused the records of the writ appeal.