SUNRISE ELECTROMELT LTD Vs. STATE OF GOA

JUDGEMENT

(1.) RULE. Respondents waive service. By consent Rule made returnable forthwith.

(2.) THE petitioner, which is a company registered under the Companies Act, 1956 has invoked the jurisdiction of this Court under Article 226 of the Constitution of India challenging a demand notice dated 21st February 2011 under which the respondents are seeking to recover an amount of Rs.40,65,902/- from it.

(3.) IT is contended that incentive in the nature of rebate of 25% in the power tariff for a period of 5 years from the date of availment of power supply was promised by the State Government and pursuant to the same, the Notification dated 30th September 1991 came to be issued. In terms of the said notification, industrial units who applied for availing high tension or low tension power supply on or after 1st October 1991 for bonafide industrial activities were eligible or entitled to the rebate of 25% on the tariff chargeable under the Government Notification No.2/20/86-PS & WD dated 27th June 1988 for a period of 5 years from the date on which electricity supply was made available to such units. Annexure B to the petition is a copy of this notification.