AMARESHWAR SAHAY, J. - (1.) THE petitioner M/s Nicco Jubilee Park and Resorts Limited (herein after called as NICCO in short) is said to be a joint venture company of Tata Iron and Steel Company Limited (herein after called TISCO in short for the sake of convenience). The petitioner company has constructed an Amusement Park on a portion of Jubilee Park allotted by TISCO Limited at Jamshedpur. According to the petitioner, there was an agreement in between two companies, i.e. NICCO and TISCO that the lands for setting up of amusement park by way of lease to the petitioner company and the rides etc. will be established by NICCO. Accordingly, the petitioner set up various rides in the amusement park mainly for the children. For the purpose of running different rides, the electricity required for the said purpose is being taken by the petitioner from TISCO by entering into an W.P. C. No. 1055 of 2002 agreement for supply of electricity from the TISCO, who is a licensee under Bihar State Electricity Duty Act, 1948. Further case of the petitioner is that after the said agreement for purchasing electricity from TISCO it became a consumer within the meaning of Section 2 (b) of the State Electricity Duty Act. It is said that the petitioner installed a Diesel Generator Set (DG Set) of 160 K.V.A. exclusively for its emergency use only in case of sudden load shedding or power failure. It is further stated that from the DG Set the petitioner is generating meager quantity of electricity and the DG Set is being used very sparingly, since there is hardly power cuts in the town of Jamshedpur. The petitioner is paying electricity bill for the unit supplied by TISCO from time to time. It is also stated that the petitioner filed a petition on 05/09/2001 before the Deputy Commissioner, Commercial Taxes, Jamshedpur, requesting to exempt the petitioner from levy of any entertainment tax on the entry fees/ admission fees of the visitors visiting the amusement park. Pursuant there to an inspection of the premises of the petitioner was made by the authority of the Commercial Taxes Department and, thereafter, the petitioner received a letter dated 07/12/2001, contained in Annexure -6 to the writ petitioner, directing the petitioner to take steps for getting itself registered under Bihar State Electricity Duty Act as well as under the Entertainment Tax Act, on the ground that in course of inspection, it was found that a DG set of 160 KVA has been installed upon which the electricity duty is payable under the Electricity Duty Act.
(2.) THE petitioner filed reply as contained in Annexure -8 to the writ petition stating therein that the DG set was installed in the premises only for rescue purpose and not for generating energy for its own use and the same was being operated only in case of emergency W.P.C. No. 1055 of 2002 when the supply of electricity suddenly fails and the visitors are stuck up in their rides. It was also stated that since the petitioner was not a licensee within the meaning of the Act and, hence, not liable to pay electricity duty under the Electricity Duty Act. The grievance of the petitioner is that the respondents are insisting the petitioner to get it registered under the provisions of Bihar State Electricity Duty Act, 1948, failing which coercive steps would be taken against the petitioner.
(3.) IN view of the facts stated above, the petitioner has filed this writ petition for declaration that the petitioner is not liable to pay electricity duty under the provisions of Bihar State Electricity Duty Act in view of the fact that the petitioner company purchases electricity from TISCO for its own use and the DG set, which has been installed in its premises is being used only as a stand by for rescue purpose in emergency situation when the supply of electricity suddenly fails and the visitors are stuck in any of the rides.;