MANN INDUSTRIES (INDIA) LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) We have heard Mr. S'.N. Thakkar, Ld. Counsel for the appellants and Mr. N.J. Shah, Ld. AGP for the respondents.

(2.) It is urged that the Ld.Single Judge has not examined the facts and arrived at the conclusion that the appellants were not entitled for exemption as provided under Rule 10[2] of the Bombay Electricity Rules, 1958 .

(3.) We have gone through the judgment of the I A. Single Judge dated 25/6/2009. We do not find any discussion as to when the appellant factory was established, when the application for exemption was made, why the appellants were not entitled for exemption and how the right to get exemption should lapse and the same are not clear from the judgment. Therefore, interest of justice demand that the matter be sent back for fresh decision by the Ld. Single Judge. This Letters Intent Appeal succeeds and is allowed. The order dated 25/6/2009 passed by the Ld. Single Judge in Special Civil Application No. 1706/2009 is set aside The Ld. Single Judge shall decide the matter afresh on merits. We have not entered into the merits of the case and any observation made by us in this judgment, shall not be binding to the Ld. Single Judge.