ALCON CEMENT COMPANY LTD. Vs. STATE OF GOA

JUDGEMENT

(1.) Both these petitions filed under Art. 226 of the Constitution of India pray for the same benefit Le. the rebate of 25% in the tariff as per the notifications dated 30th September. 1991. 15th May, 1996 and 1st Aug., 1996 from the respondents and hence, they are being decided by common judgment.

(2.) In the first petition, the petitioner/company applied for power supply on 17th Sept., 1992 and entered into an agreement with the respondent No. 2 for supply of power on 29th Sept., 1993. The petitioner's factory at Surla in the state of Goa was given electric supply for the first time on 1st March, 1994 pursuant to the agreement dated 29th Sept., 1993. Whereas in the case of the second petitioner, the agreement was entered on 3rd Oct., 1991 and the supply was charged on 2nd Sept., 1992. Sometime in Oct., 1996, the Executive Engineer in the office of respondent No. 2 had acknowledged and certified that the petitioners were entitled for 25% rebate on energy charges and accordingly computed the total rebate for which the industrial units were entitled to. In the case of the second petitioner, the amount of rebate was computed at Rs. 1,04,70,762.00 for the period from 2nd Sept., 1992 to 1st Sept., 1996 and it was further stated that the amount of arrears be credited in 60 instalments w.e.f. Sept., 1996 and each instalment was of Rs. 1,74,513/-. The respondents had adjusted an amount of Rs. 53,78,594/- as against the bills from Sept., 1996 to Aug., 1997 and further adjustment of Rs. 31,41,234/- was also adjusted subsequently thus leaving a balance of Rs. 73,29,528.00. In the case of the first petitioner, the entitlement of 25% rebate was acknowledged and rebate in energy consumption was granted. The petitioner was given adjustment of 13 instalments quantified in the sum of Rs. 2,90,446/- leaving a balance of 47 instalments at Rs. 22,342.00 of each instalment. In addition, the balance of subsidy for the months of March, 1998 to July, 1998 was worked out at the rate of Rs. 4,24,671/- thus making a total sum of Rs. 14,74,755.00.

(3.) The State Government rescinded the benefit of 25% rebate extended by the notification dated 30th Sept., 1991 and the said notification was published on 30th Januaiy, 1995 thus withdrawing the benefit of rebate w.e.f. 1st April, 1995. However, another notification came to be issued on 15th May, 1996 amending the earlier notification dated 30th Sept., 1991. By the said notification dated 15th May, 1996 the third category of Extra High Tension consumers was created and in any case in both these petitions the same notification is inapplicable in as much as both the industrial units do not fall in the newly created category of Extra High Tension and they fall in the High Tension consumers. The State Government issued yet another notification on 1st Aug., 1996 re-introducing the benefit of 25% rebate on the current tariff as available from time to time through the industrial units who applied or availed electricity on or after 1st Oct., 1991. The same notification reads as under:-