JAYPEE REWA CEMENT Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THE appellant M/s. Jaypee Rewa Cement a Division of Jai Prakas industries Limited, being aggrieved by the order dated 23-3-2006 passed in W. l no. 3734/1998 passed by learned Single Judge of this Court dismissing the on application have filed this appeal under Section 2 of the M. P. Uchcha Nyayalaya (Khand Nyayapeeth Ko Appeal) Adhiniyam, 2005. The appellant M/s. Jaypee rewa Cement is producer of cement and is in control of certain captive mines the question raised before the learned Single Judge was whether the consumption made in the colonies held, managed and possession by the petitioner is to be clubbed into the consumption of the energy by the industry under the phrase "cement industry including its captive mines" or it is liable for duty under the head of other non-industrial purposes. The learned Single Judge after referring to the table attached to Section 3 of the M. P. Electricity Duty Act, 1949 providing rates of duty came to the conclusion that separate provision for the colonies run by the industry in the earlier provision and non-inclusion of the colonies in the notification of 1985 would not make any difference because the court is only concerned with the entry which provides "cement industry including its captive mines" and the consumption of the electrical energy 'for non-industrial purposes not included under any of the other categories'. After giving his thoughtful consideration the learned Single Judge held that the respondents were justified in proposing the recovery against the present petitioner.

(2.) THE Madhya Pradesh Electricity Duty Act, 1949 (Act No. 10 of 1949) (hereinafter referred to as the 'act' for convenience and brevity) is an act to provide for levying of duty on sale or consumption of electrical energy. Section 2 is the definition clause while Section 3 relates to levying of duty on sale or consumption of electrical energy. Section 3 provides that subject to the exceptions specified in Section 3-A every distributor of electrical energy and every producer shall pay every month to the State Government at the prescribed time and in the prescribed manner a duty calculated at the rates specified in the table appended to Section 3 on the units of electrical energy sold or supplied to a consumer or consumed by himself for his own purpose or for purposes of his township or colony during the preceding month. It is not in dispute before us that the table appended to Section 3 has undergone various amendments from time to time. The Act was amended under 1972 Act, 1975 Act, 1978 Act, 1984 act and 1985 Act and was also amended by subsequent Acts. The table provided different tariffs for domestic consumption and the industrial consumption. By the Act of 1972 it was provided that particular rate of duty would be chargeable on different types of consumption. In the year 1978 by M. P. Act No. 21 of 1978 the Act was again amended and Clause 2 provided as under:-

(3.) AFTER finding that the present appellant/petitioner was paying the duty at the rate of 10 paise per unit for all its consumption, the Electricity Board revised the bills and raised a demand. The petitioner/appellant being aggrieved by the said demand came to this Court in the writ petition and raised various arguments. As the learned Single Judge did not agree with the contentions raised by the petitioner/appellant and rejected the writ petition the petitioner has filed this writ appeal.