MILITARY ENGINEERING SERVICES OFFICER Vs. CHIEF ENGINEER

JUDGEMENT

(1.) Heard on the question of admission and interim relief.

(2.) By the instant writ appeal, the order passed by the writ Court in W.P. No.11531/2020 decided vide order dtd. 5/9/2023, is being tested.

(3.) Learned senior counsel for the appellant is assailing the order mainly on the ground that the appellant has been directed to make payment of duty levied upon the appellant which is an organization of Government of India and according to learned senior counsel, as per Sec. - 4 of the Madhya Pradesh Vidyut Shulk Adhiniyam, 2012 (for short Adhiniyam, 2012), the appellant organization is exempted from such duty as electricity supply has been made for consumption of the organization and as such, Sec. - 4 is applicable and exemption provided therein, has to be availed by the appellant. However, it is submitted that Sec. - 4 of Adhiniyam, 2012, has not been properly interpreted by the writ Court.