CHATTANATHA KARAYALAR Vs. STATE OF KERALA

JUDGEMENT

(1.) This is an application for issue of an appropriate writ or order for quashing Ex. P1 notice dated 21-12-1966 issued by the Tahsildar, the 2nd respondent, at the instance of the 4th respondent, demanding from the petitioner a sum of Rs. 47,000/- odd by way of arrears of electricity duty due from the Shenkotta Electric Supply Agency, Shenkotta.

(2.) A licence for distribution of electrical energy in Shenkotta and Punalur except in the area where the Punalur Paper Mill is situate, was issued in favour of the petitioner in the year 1114 M.E. The petitioner has been distributing electrical energy under the name and style of Shenkotta Electric Supply Agency, Shenkotta. He surrendered the licence to distribute electricity in Punalur area to the government in 1951. The original agreement was that government would supply electrical energy to the petitioner in Punalur area. That was changed in August 1953 and the government thereafter supplied electrical energy to the petitioner in Shenkotta.

(3.) Under S.3(1) of the Travancore Cochin Electricity Duty Act of 1950, a duty was payable by a licensee on the sale of electrical energy. S.3(1) of the Act ran as follows: