JAYANTA KUMAR BISWAS,J. - (1.) The petitioners in this WP under Article 226 are questioning a disconnection notice dated January 9, 2012 (at p.68).
(2.) By an undated order (at p.48) the Government of West Bengal informed DVC about the electricity duty exemption benefit granted to the petitioners for the period from August 14, 2011 to July 22, 2012. A copy of the letter was sent to the petitioners by a memo dated December 29, 2011.
(3.) DVC supplying electricity to the petitioners raised bills for September, October and November 2011 and claimed electricity duty. The petitioners did not pay the bills on the grounds that they were entitled to the benefit of electricity duty exemption. DVC of its own accord remitted the electricity duty amounts included in the bills to the Government. From the month of December 2011 DVC stopped claiming electricity duty in its bills. Now DVC has issued the disconnection notice claiming electricity duty for the months September, October and November 2011. During pendency of the WP it has issued a letter advising the petitioners to seek refund of electricity duty from the Government.;