Ritu Bahri, J. - (1.) CHALLENGE in this petition, is to the sales instructions No. 7/2010 dated 16.07.2010 (Annexure P -7), issued by respondent No. 2, imposing electricity duty charges; sales circular dated 08.02.2008 (Annexure P -6) and condition No. 5 in Sales Instructions dated 12.05.2006 (Annexure P -5). The petitioner -company has been manufacturing high quality cold rolled stainless steel coils of all sizes in its Industrial Unit, Hisar, since 1991. The company has taken electricity connection from Dakshin Haryana Bijli Vitran Nigam Ltd., Hisar -respondent No. 2 and its sanctioned load is 3071.67 KW with sanctioned contract demand of 3400 KVA. In the month of September, 2011, Dakshin Haryana Bijli Vitran Nigam (DHBVNL) and its parent body namely Haryana Vidyut Prasaran Nigam Ltd. (for short 'HVPNL) did not have adequate electricity. Therefore, the petitioner -company decided to purchase electricity from Indian Energy Exchange, New Delhi (IEX), for which, 'no objection certificate' (Annexure P -2) was obtained from HVPNL. For the period from 02.10.2013 to 01.11.2013, the petitioner -company consumed 655400 electricity units, out of which, 256896 units were purchased from Indian Energy Exchange, New Delhi, as per bill dated 10.11.2013 (Annexure P -3) issued by DHBVNL. Similarly w.e.f. 02.11.2013 to 01.12.2013, the petitioner -company consumed 681600 electricity units, out of which, 363168 units were purchased from Indian Energy Exchange, New Delhi, as per bill dated 10.12.2013 (Annexure P -4). However, respondent No. 2 has charged electricity duty as mentioned in the electricity bills (Annexures P -3 and P -4). The bills do not provide break -up of electricity duty charged on the electricity supplied by respondent No. 2 and the electricity purchased by the petitioner -company through Open Access System. The petitioner has no grievance for payment of electricity duty on the electricity, which is purchased within the State of Haryana and supplied to its unit. But, the subject matter of challenge in this petition is the electricity duty, which is being imposed on the consumption of electricity, which is being provided to the petitioner -company through Open Access System.
(2.) AS per Sales Instruction No. 34/2006 dated 12.05.2006 (Annexure P -5), certain charges are imposed on energy sourced through open access. The levy of electricity duty has been made under clause 5 of the said Instructions, which reads as under: - - "5. Electricity Duty - Electricity Duty shall be applicable on the power contracted and drawn." These instructions were followed by a Sales Circular dated 08.02.2008 (Annexure P -6), whereby following charges were to be imposed on the customers, who were purchasing energy through short term open access: - - "(a) Surcharge/Additional Surcharge, (b) Metering, (c) Wheeling Charges. (d) Distribution Losses. (e) Charges for Energy Drawl in Excess of Scheduled Energy under Open Access. (f) Monthly Minimum Charges. (g) Others."
(3.) SUBSEQUENTLY , vide Sales Instruction dated 16.07.2010 (Annexure P -7), directions were issued that electricity duty shall be charged on all such consumers. In these instructions reference, has been made to two circulars i.e. condition No. 5 of circular No. 34/2006 dated 12.05.2006 (Annexure P -5) and Sales Circular No. dated 08.02.2008 (Annexure P -6). As per the Sales Instruction dated 16.07.2010 (Annexure P -7), direction was given that electricity duty shall be charges in respect of the above said two circulars. As far as Sales Circular No. dated 08.02.2008 (Annexure P -6), it does not contain any condition for imposing electricity duty. Finally, reference has been made to a letter/order dated 25.03.2010 (Annexure P -9), issued by the Haryana Electricity Regulatory Commission, whereby respondent No. 2 has been repeatedly advised not to issue any circular, which has financial implication, without prior approval of the Commission. The petitioner approached the office of respondent No. 2 for seeking clarification, as to on what basis they are charging electricity duty on the energy purchased from Open Access System by the petitioner Ultimately, vide communication memo dated 10.09.2013 (Annexure P -10) issued by respondent No. 4, it has been clarified that electricity duty is leviable on the energy supplied by the Nigam/licensee to a consumer and also on the energy received through open access by a consumer in the State of Haryana.;