KEPLER RESOURCES PRIVATE LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE. Rule returnable forthwith. Mr. Nikunj Kanara, learned AGP waives service of rule for the respondent Nos.1 and 2 and Mr. S.P.Hasurkar, learned advocate waives service of rule for the respondent No.3.

(2.) By the present Special Civil Application, the petitioner is praying for the following reliefs:-

(3.) It is the case of the petitioner that the petitioner is a Private Limited Company and is into the business of manufacturing of FERRO VANDIUM. That since the petitioner was a new industrial undertaking, the petitioner had opted for Certificate of Eligibility for Exemption from Payment of Electricity Duty under the provisions of Sec. 3(2)(vii) of the Gujarat Electricity Duty Act, 1958 ["Act, 1958" for short]. Learned counsel submits that the petitioner was eligible and entitled for the exemption under the Act, 1958. The petitioner had filed Form-E as per Rule 11 of the Bombay Electricity Duty (Gujarat) (Amendment) Rules, 2010 ["Rules, 2010" for short]. He submits that Form-E has to be submitted to the Collector of Electricity Duty, Gandhinagar within 90 days from the date on which the petitioner company had started manufacturing/production of its goods for the first time. Learned counsel for the petitioner submits that the petitioner started its first production from 29/11/2023 and therefore, the petitioner had to submit Form-E on or before 26/2/2024. He submits that on the 90th day i.e. on 26/2/2024, the petitioner filled the online Form and uploaded the same. However, due to technical error in the website of the respondent No.2 authorities, the Form-E of the petitioner did not get uploaded on 26/2/2024 and is shown to have been submitted on 27/2/2024. He submits that due to the said fact, the respondent No.2 issued the Final Certificate of Eligibility from Exemption from Payment of Electricity Duty for the period from 27/2/2024 to 28/11/2028. He submits that the respondent No.2 has deducted the period 29/11/2023 to 26/2/2024 from the total exemption period because the Form-E was submitted after 90 days. He submits that this action on the part of the respondent No.2 is arbitrary and unjust and the same be quashed and set aside. Learned counsel submits that the belated uploading of the Form cannot be attributed to the petitioner since there was a technical error in the website of the respondent No.2 authorities due to which the Form-E was uploaded only on 27/2/2024. He submits that due to error in the website of the respondent No.2, the petitioner cannot be compelled to incur financial loss. He submits that the petitioner made a representation to the respondent authorities requesting to make correction in the Final Certificate dtd. 23/9/2024 in respect of the period of exemption duty, however, the same has been rejected. He, therefore, submits that this Court may kindly quash the communication dtd. 25/2/2025 (Annexure-E to the petition) and modify the Final Certificate of Eligibility for Exemption from Payment of Electricity Duty by making the period of exemption from 29/11/2023 to 28/11/2028.