(1.) THE pivotal question that falls to be determined in this writ petition is whether the petitioner company being lessee of Biomass Power Plant is not liable to pay the electricity duty under Section 3 of Chhattisgarh Electricity Duty Act, 1949 (hereinafter called as 'ED Act, 1949') on consumption of electrical energy on the ground that lesser company (MUUL) is exempted from payment of electricity duty by the State of Chhattisgarh/respondent herein in exercise of power conferred under Section 3 -B of the ED Act, 1949?
(2.) THE core facts, in nutshell, required for judging legality, validity and correctness of the order dated 22.08.2012 (Annexure P/4) as well as demand notice dated 26.03.2013 (Annexure P/6) are stated as under:
(3.) ON rule being issued, the State of Chhattisgarh/respondent filed its counter affidavit stating inter alia that MUUL being newly industrial unit was granted exemption from the electricity duty for the period of fifteen years under the industrial policy, 2004 -09. It was further pleaded that in notification dated 31.10.2001 and 08.04.2002 it has clearly been provided that exemption from electricity duty would be available only if the "MUUL" (exempted company from payment of electricity duty) consumes the electricity either for its own purpose or sell it to third party with permission of the State Government, but in the instant case, the entire electricity produced was consumed by the petitioner for its own purpose and petitioner company is neither a high tension consumer of State Electricity Board nor any permission to sell has obtained from the State Government and therefore, exemption granted to the MUUL is not available to the petitioner. It is also averred that in the information supplied in the Form 'G' under Rules, 1949 submitted by MUUL and by the petitioner company, the petitioner company has been shown to be producer informing that entire electricity generated has been used by the petitioner for his own purpose since the date of its commissioning that is from March -2007 to June -2012, and as such, MUUL is not entitled for exemption and the petitioner being the "producer" within the meaning of Section 3 of the ED Act, 1949, is liable to make payment of all the electricity duty and therefore, the petition deserves to be dismissed.