SHREE SIDHESHWARI GINNING COMPANY Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard Mr. Maulik Soni, learned advocate for the appellant, Mr. Tirthraj Pandya, learned AGP appearing for respondents no. 1 and 2 and Ms. Lilu Bhaya, learned advocate appearing for respondent no. 3.

(2.) Feeling aggrieved and dissatisfied by the judgement and order dtd. 18/6/2019 passed by the learned Single Judge in Special Civil Application No. 19930 of 2017, the appellant has filed this intra-court appeal under Clause 15 of the Letters Patent.

(3.) The question which arises in this appeal is as regards the benefit of seasonal off. The rules of respondent no. 3 provide that in case if for a limited period, say for three or four months, the nature of business is closed, the same is termed as seasonal business and the consumer can make a declaration to the effect that for three months or four months, in the instant case, for three months, the business was stopped and there shall not be any consumption or rather industrial consumption for manufacturing. The appellant having made the solemn declaration before respondent no. 3 company that in June, July and August 2016 there shall be no production and by making such a declaration the appellant availed the benefit of seasonal industry. However, it was found that in June, July and August 2016, the appellant during the closure of seasonal period consumed electricity as under: