KORES INDIA LIMITED Vs. COLLECTOR OF ELECTRICITY DUTY

JUDGEMENT

(1.) HEARD learned advocates appearing for the parties.

(2.) AS the entire matter is confined to challenge the order impugned on the ground of lack of opportunity of being heard to the petitioners and declaring them ineligible for exemption in electricity duty. The Court was requested to have the hearing of the matter finally and dispose of the same. Accordingly Rule. Ms. ASmita Patel learned AGP waives service of notice of Rule on behalf of respondent nos.1 and 2 and Shri Premal R.Joshi, learned advocate waives service of notice of Rule on behalf of respondent no.3. Rule is fixed forthwith, as it is stated hereinabove, the matter is in a very narrow compass.

(3.) SHRI A.S.Vakil, learned advocate appearing for the petitioners invited this Court's attention to averments made in Paragraph No.2.10, 2.11, 2.12 and 2.13 to establish that the application of the petitioners was heard by an officer namely SHRI D.R.Shah and after his removal from the post another incumbent came who never afforded any opportunity of being heard to the petitioner-Company proceeded with the application and rejected the same ignoring the communications and material addressed by the petitioner-Company in support of their claim and which was also addressed to the new incumbent of the office namely SHRI Bhasker Rao, who decided the matter without affording any opportunity of being heard to the petitioners.