(1.) This appeal arises out of a judgment and decree dated 31.1.77 passed by Shri S.N. Sinha, 2nd Additional Subordinate Judge, Dhanbad in T.S. No. 83 of 1971 whereby and whereunder be decreed the plaintiffs -respondents suit. There are two plaintiffs, namely, The Union of India (Department of Labour, Employment and Rehabilitation) New Delhi and Coal Mines Welfare Commissioner, Dhanbad appointed under Coal Mines Labour Welfare Fund Act, 1947. The said suit was filed as against the Bihar State Electricity Board defendant No. 1 appellant and the defendant No. 2 respondent No. 3 herein for a declaration that the demand made by the said defendants with regard to the electricity duty in connection with connection No. D.W.C. 136, D.W.D. 293, NRC 26, NRC 199, KTC 151, DH 41 and KTB 25 as detailed in Schedule A of the plaint was illegal and without jurisdiction as also for a decree for permanent injunction restraining the defendants from disconnecting the lines of the plaintiffs as detailed in the Schedule A of the plaint.
(2.) The facts of the case involved in the suit are short and not much in dispute.
(3.) By reason of the bills submitted by the Bihar State Electricity Board, it purported to claim electricity duty from the plaintiffs. The plaintiffs contended that no electricity duty is payable as against the plaintiffs under the Bihar Electricity Duty Act, 1948 (Act No. 36 of 1948). The plaintiffs further contended that the Parliament enacted Coal Mines Labour Welfare Fund Act, 1947 (Act No. 32 of 1947) inter alia for making better provisions for financing measures and for promoting the welfare of Labour in the Coal Mining Industry. It is further contended that the main purpose of the said Act is to form a housing Board and the said Board is to carry out the approved schemes financed for the housing Scheme for colliery labourers. Various other buildings works, as per example, Central and Regional Hospitals and Maternity and Child Welfare Centres which are also financed from the welfare fund created under the said Act. It is further stated that the plaintiff No. 2 is a duly appointed Commissioner, commonly known as Coal Mines Welfare Commissioner under Sec. 9 of the said Act. It is further asserted that for the purpose of carrying out of the schemes under the said Act it is only the plaintiff No. 1, through its department of labour, administer various powers under the said Act and exercises complete control over the same. It has further been asserted in the plaint that with a view to carry out the schemes under the said Act an office was established at Dhanbad wherein employees of different categories are employed to carry out the scheme and there are well furnished hospitals for the purpose of treating the miners and other employees of the Coal Industry throughout India. It is further alleged that the Central Government has employed staff of different categories for the purpose of carrying out the provisions of the Act as well as Doctors, Medical practitioners, Nurses and other staff for the Central Hospital, the management whereof is done through the plaintiff No. 2. It is further asserted in the plaint that the Doctors and Nurses of the aforementioned Central Hospital have their quarters within the township known as Jagjivan Nagar. Besides the Central Hospital there are Regional Hospitals which are situated at Katras, Bhuli, Tisra, Mugma Baghmara and the said hospitals are also managed and controlled by the Union of India through the plaintiff No. 2.