ESSAR STEEL LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner herein has challenged the order dated 24th September, 2009 passed by Principal Secretary to Government of Gujarat, Energy & Petrochemicals Department, Gandhinagar, pursuant to the order dated 18th December, 2006 passed by this Court in Special Civil Application No. 2836 of 2003 and also the notice dated 6th October, 2009 issued by respondent No. 2 demanding payment of Rs. 1,038.27 crores from the petitioner No. 1 in accordance with the aforesaid order dated 24th September, 2009.

(2.) The facts as they emerge from the records are as under :

(3.) Learned Advocate for the petitioners submitted that the petitioners claimed exemption under Sec. 3(2)(vii)(a)(i) of the Bombay Electricity Duty Act, 1958 for a period of 15 years or in the alternative, remission of duty under Notification dated 27th February, 1992 on the grounds that :