MANGALAM CEMENT LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) With the consent of the parties, the matter is heard finally.

(2.) A short issue, purely of law, arises for consideration in this petition.

(3.) Quintessential facts, necessary for determination of the controversy involved in the writ petition, are that the petitioner is a company incorporated under the Companies Act and is engaged in manufacturing of cement. In the matter of consumption of electricity, the petitioner is liable for payment of electricity duty under Rajasthan Electricity (Duty) Act, 1962. According to petitioner, it was subjected to assessment with regard to its liability for payment towards electricity duty and earlier it was assessed also in the year 2019 but, later on, on certain instructions issued by the Commissioner, it was subjected to fresh reassessment which culminated in order dtd. 11/8/2023 and a separate demand notice dtd. 14/3/2024.