RAMPURIA ICE FACTORY Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE unsuccessful petitioner, whose writ petition under Article 226 of the Constitution was dismissed vide judgment dated July 10, 1978, by the learned Single Judge of this Court, has filed this appeal under s. 18 of the Rajasthan High Court Ordinance, 1949.

(2.) THE petitioner - appellant Rampuria Ice Factory ("the Company") is a public limited company under the Companies Act. Its registered office is situated near Power House, Bikaner. THE main object of the Company is to manufacture, produce and process the goods and in doing so, it has to freeze water, milk or other similar goods meaning thereby that the main business of the Company is to manufacture different commodities by freezing and converting water, milk or other such substances into slabs. THE Rajasthan State Electricity Duty Act, 1962, (Raj. Act No. XII of 1962) (for short 'the Act') came into force from May, 21, 1962. S. 3 (3) of the Act empowers the State Govt. to reduce or remit the electricity duty on the energy consumed " (1) by a consumer in any industry in the manufacture, production, processing or repair of goods. " THE State Govt. in exercise of the powers conferred by s. 3 (3) of the Act issued the notification (Annexure - 1) dated March 26, 1962, by virtue of which a consumer engaged in an industry in the manufacture, production, processing or repair of goods processing was exempted from the payment of the electricity duty. THE material part of the notification (Annexure - 1) is as follows: ". . . . . . . . the State Govt. being of the opinion that it is expedient in public interest to do so hereby exempts from tax the energy consumed. (1) by a consumer in any industry in the manufacture, production, processing repair of goods, and. . . " Subsequently, the State Govt. by another notification (Annexure 2) dated November 1, 1965, imposed a duty of 1 paisa per unit even in regard to energy consumed in industries engaged in manufacture, production, processing etc.

(3.) RAMPURIA Ice Factory is an industry was not disputed by the learned counsel for the Company and that it consumes energy.