MODI ALKALIES AND CHEMICALS LTD Vs. STATE

JUDGEMENT

(1.) All the writ petitions mentioned above raised same question of law, hence they are decided by one order.

(2.) Through these writ petitions, the petitioners have challenged the legality and validity of Notification dated March 3, 1982 (Annexure-A) issued by respondent No.1, by which, remission/reduction of electricity duties granted by earlier notification including 26/03/1980 (Annexure-D) have been withdrawn.

(3.) Briefly stated that the facts as mentioned in W.P. No.942/83 respondent No.1 issued a notification dated 26/03/1980 remitting the electricity duty of energy consumed in manufacture of production/processing of goods in Rajasthan by any industry commissioned/expanded between 1/04/1979 and 31/03/1984 subject to certain conditions mentioned therein. Petitioner-industries as required by Annexure-D applied to respondent No.3 for grant of remission certificate. However, the remission certificate was not granted in view of subsequent notification dated 3/03/1982 (Annexure-A) wherein it was stated that in supersession of all the previous notifications including/modifying the rates and granting exemption, remission, reductions, concessions has fixed the rate of electricity duty as given in the Schedule below. At serial No.1 for industries it was fixed at 6 paisa per unit, which is the maximum rate under Section 3 of the Rajasthan Electricity (Duty) Act, 1962 (for brevity 'the Act, 1962'), which can be charged. It has been asserted in the petitions that petitioners are entitled to remission of electricity duty for a period of 5 years from the date of commissioning various plants established by the petitioners.