THE STATE OF JHARKHAND AND ORS Vs. BRAHMPUTRA METALLICS LTD., RANCHI AND ANR
LAWS(SC)-2020-12-1
SUPREME COURT OF INDIA
Decided on December 01,2020

The State Of Jharkhand And Ors Appellant
VERSUS
Brahmputra Metallics Ltd., Ranchi And Anr Respondents





Cited Judgements :-

NAJMA VS. GOVT. OF NCT OF DELHI [LAWS(DLH)-2021-7-24] [REFERRED TO]
SRINIVASA VIDYA PARISHAD VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2021-7-111] [REFERRED TO]
RAJADHANI RYTHU PARIRAKSHANA SAMITHI, VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2022-3-24] [REFERRED TO]


JUDGEMENT

DR.DHANANJAYA Y.CHANDRACHUD,J. - (1.)Leave granted. A The appeal
(2.)This appeal arises from a judgment of the High Court of Jharkhand. While allowing a petition instituted by the respondents under Article 226 of the Constitution, the Division Bench:
(i) struck down the last paragraph of a notification dated 8 January 2015 issued by the State government in its Department of Commercial Taxes, giving prospective effect to the rebate/deduction from electricity duty offered under the Jharkhand Industrial Policy, 2012 "Industrial Policy 2012";

(ii) directed that the notification shall be deemed to be in effect from 1 April 2011, when the Industrial Policy 2012 was enforced with retrospective effect; and

(iii) upheld the claim of the respondent that it was entitled to a rebate/deduction from electricity duty in terms of the representation held out in the Industrial Policy 2012, and that the denial of the exemption by the State government for FYs 2011-12, 2012-13 and 2013-14 was contrary to the doctrine of promissory estoppel.

The State is in appeal to challenge the judgment dated 11 December 2019.

B The issue

(3.)The issue for determination is whether the respondent is entitled to claim a rebate or deduction of 50 per cent of the amount assessed towards electricity duty for FYs 2011-12, 2012-13 and 2013-14. The respondent claims its entitlement on the basis of the Industrial Policy 2012 (notified by the appellant on 16 June 2012) and a statutory notification dated 8 January 2015 issued under Section 9 of the Bihar Electricity Duty Act 1948 "the Bihar Act 1948". The Bihar Act 1948 was adopted with effect from 15 November 2000 for the State of Jharkhand under the provisions of the Bihar Reorganization Act 2000.
C Captive power plant : assessment to electricity duty

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