SRI RAYALASEEMA ALKALIES AND ALLIED CHEMICALS LTD. Vs. ANDHRA PRADESH STATE ELECTRICITY BOARD, HYD. AND ORS.

JUDGEMENT

(1.) The petitioner is a new industry which is being supplied energy at high tension and it is not in dispute that it was entitled to 25% rebate under G.O.Ms. No. 654 Industries and Commerce (II & CP) Department dated 13.7.1976 and B.P. Ms. No. 152 (Commercial) dated 13.2.1978. Under B.P.Ms. No. 1013 (Commercial) dated 14.11.1987 power cut was imposed from 16.11.1987 and quota was fixed for the petitioner's unit as per Clause 2(1)(d) of the said B.P.Ms. Para 5 of the said B.P.Ms. No.1013 is as follows:-

(2.) The learned Counsel contends that the rebate should be allowed on the total bill amount for the entire energy consumed and maximum demand recorded i.e., including the energy and maximum demand beyond the quota fixed even though what was charged for the excess beyond the quotas was charged at 5 times the tariff rates applicable to the petitioner. He submits that G.O.Ms. No. 654 gives 25% concession in power tariff and that under B.P.Ms. No. 152 "a rebate of 25% on demand and energy charges" is allowed to the petitioner's new unit. The learned Counsel contends that under the G.O. the 25% concession is referable to power tariff and that the expression 'power tariff takes in all and every charges mentioned in B.P.Ms. No. 151. He also submits that as per B.P.Ms. No.152, the rebate of 25% is on demand and energy charges and that the said expressions are wide enough to take in charges for the demand and energy in excess of the quota fixed.

(3.) On behalf of the learned Standing Counsel for the Board, reliance is placed on Circular Memo. No. C.E. (COMML)/PO2/25% Rebate/806/94, dated 29.7.1994 which, inter alia, clarifies that :