MEWAD SHEET GARB Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE are three writ petitions raising a common question regarding the applicability of 1965 Notification in connection with recovery of the electricity duty. As all the three writ petitions have been argued together and as the main question is common to all of them, I propose to decide these writ petitions by this common order.

(2.) THE petitioners are carrying on the business in cold storages and the Mewar Sheet Garh is also running an Ice Factory alongwith cold storage, though having two connections, but the supply of electricity is common for both the businesses. THE petitioners' case is that the State Government under proviso (3) to section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Act No. 12 of 1962) (hereinafter referred to as "the Act"), issued the following Notification:- "Notification No. F. 16 (15) F.D./RT/14 Pt. file dated 1.11.65 published in Rajasthan Gazette Part IV-C, Extraordinary dated 1.11.65 : In exercise of the powers conferred by section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) and in supersession of Govt. Notification No F.9 (2)E &T/62-II dated the 26th March, 1962 and No.F. (6)FD/RT/63 dated the 2nd March, 1963, the State Government being of the opinion that it is expedient in public interest to do so, hereby-fixes, with immediate effect, five paise per unit as the rate at which the electricity duty shall be computed and subject to the conditions laid down in the third proviso to the said section, (a) remits, with immediate effect, the electricity duty on the energy consumed (i) in electrochemical industries, and (ii) in electro furnaces of electro, thermal industries, (b) remits with effect on and from the 1st November, 1964, the electricity duty on energy consumed by or in respect of any Municipal Board or Council or Panchayat or Panchayat Samiti or other authority for the purpose of, or in respect of public street lighting; and (c) reduces with immediate effect such duty on the energy consumed in industries, other than those mentioned in (a) above, in the manufacture, production, processing or repair of goods, to one paisa per unit."

(3.) I have heard Messrs. M.L. Garg, and M.C. Bhoot, learned counsel for the petitioners, and Mr. S.C. Bhandari, learned counsel for the non-petitioners.