LAWS(BOM)-2011-7-231

KARTHIK ALLOYS LTD Vs. STATE OF GOA

Decided On July 08, 2011
KARTHIK ALLOYS LTD. Appellant
V/S
STATE OF GOA Respondents

JUDGEMENT

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

(2.) THE petitioner by this petition under Article 226 of the Constitution of India has impugned the demand notice dated 21st February 2011, a copy of which is at Annexure A by which the Executive Engineer, Electricity Division IV, Margao, Goa, is seeking to recover amount of Rs.1,08,66,027/- in the manner set out in the said demand notice.

(3.) UPON the petition being served on the State an affidavit in reply is filed by the Chief Electrical Engineer, Margao, Goa. While referring to the notifications and the challenge to the Government actions, so also the orders of this Court and the Honble Supreme Court, it is contended that the contention of the petitioner that there is no benefit of rebate under Notifications dated 15th May 1996 and 1st August 1996, is not correct. It is submitted that in view of these two Notifications, the petitioner was claiming rebate for five years from the date of power supply i.e 17th September 1993. Pointing out the difference in the wording of the two notifications, it is submitted that the petitioner is entitled to rebate of 25% as per 1988 tariff from the date of power supply i.e 17th November 1993 till 31st March 1995. This amount works out to Rs.43,45,050/-. The petitioner is given a total rebate of Rs.1,53,09,077/-. The differential sum of Rs.1,08,66,027/- is sought to be recovered in terms of the Act VIII of 2002 and the impugned demand notice. Therefore, the challenge to the demand notice should fail.