- (1.) Heard Mr. Navaniti Prasad Singh, learned senior counsel for the petitioner and Mr. Ajit Kumar, learned Advocate General, representing the State.
(2.) Whether the petitioner is entitled for refund of the electricity duty and surcharge paid by it for the period 01.01.2001 to 31.05.2004 in terms of the Industrial Policy, 2001 and the notification bearing S.O. No. 70 dated 17.07.2004, issued by the Commercial Taxes Department, Government of Jharkhand is the issue to be answered in the present matter.
(3.) We shall proceed to answer the instant issue, in the light of the relevant material facts, borne out from the pleadings on record and the grounds urged in support or against by the learned counsel for the parties.;