M/S SARSWATI STONE CRUSHERS Vs. URJA VIBHAG

JUDGEMENT

(1.) The petitioner before this Court has filed this present writ petition for issuance of an appropriate writ, order or direction holding that the levy of 40% electricity duty on consumption of units of electrical energy supplied to the petitioner, is bad in law and is contrary to Sec. 3 of the Electricity Duty Act, 1949 read with Sec. 2(j) of the Mines Act , 1952 and Sec. 15 of the Mines & Minerals Act , 1957. The contention of the petitioner is that petitioner is Director of the Company and the company in question Saraswati Stone Crushers Pvt. Ltd., is engaged in the business of stone crushing and having registration dated 12/9/2008. It has been further stated that a mine has been allotted to the petitioner company at Survey No. 126, area 4 hectares at villabe Bibrod, Tehsil & District Ratlam and the petitioner is having a HT connection of 300 KV vide agreement dated 27/2/2009. Petitioner has further stated that initially the electricity duty was charged @ 8% and by treating the petitioner industry under Entry 5(b) of Part B of rate of duty, to the utter surprise of the petitioner, the duty is being charged on account of order dated 21/04/2010 passed by the respondent No.3 making the duty @ 40% from all the mine owners.

(2.) Brief facts of the case are that the respondent - firm is a partnership firm and carrying out the business of crushing stones by installing a crusher unit in part of survey no.1429/1/3, situated at Khajrana, Indore. The total area of the survey no.1429/1/3 is about 45 acres. The quarry lease for extraction of stone has been granted over an area of 9 acres out of total area of 45 acres of 1429/1/3 to one M/s. Bee Jay Company (P.) Ltd, which is adjacent to Survey No.1429/1/3.

(3.) Under Section 3 of the M.P. Electricity Duty Act, 1949, (hereinafter referred to as 'the Act') duty chargeable at the rate provided in the Annexure thereto is leviable on all Industrial Units. The respondent No.1 with the help of stone crushing machine run by him with electricity, the power or diesel and converted it into Gitti and sell or supply such Gitti to consumer. The respondents No.2 to 4 are engaged in the activity of generation, sell or supply of electrical energy and levies electricity duty on sell and consumption of electrical energy.