Tamil Nadu Electricity Board and ors. Vs. Aruppukottai Sri Jayavilas Ltd. - Court Judgment

Excerpt:
electricity - tariff concession - section 4 of tamil nadu revision of tariff rates on supply of electrical energy act, 1979 and article 226 of constitution of india - appeal against order which granted tariff concession in high tension supply of electricity to 'b' unit of respondent company - government introduced electricity tariff concession to new industries to improve industrial growth - as per proceedings of appellate board tariff concession allowed for three years from date of production of principal product - respondent company cannot raise claim that 'b' unit is a new industry - appeal allowed. - order of the board)' 13.3 a closer reading of the above proceedings makes it clear that no distinction between the new industry or an expansion of existing industry is made out for the purpose of granting exemption from levy of additional electricity tax. therefore, the grant of exemption for the purpose of levy of additional electricity tax cannot automatically be relied upon to claim that 'b' unit of the company is a new industry for the purpose of tariff concession also, as the claim of the company that the 'b' unit is a new industry has to be satisfied by the company, as contemplated in the notification made in g.o. ms. no. 29, energy (a2), dated 31-1-1995, referred to above.14. for the above reasons, the order of the learned single judge dated 25-2-1999 made in w.p. no. 2389 of 1998 (reported in 1999 aihc 3267) is set aside and the writ petition stands dismissed. however, without prejudice to the right of the company to approach the civil court, if they are so advised.in the result, the writ appeal is allowed. no costs. consequently, cmp nos. 6929 and 9026 of 1999 are closed.

Judgment:
ORDER

OF THE BOARD)'

13.3 A closer reading of the above proceedings makes it clear that no distinction between the new industry or an expansion of existing Industry is made out for the purpose of granting exemption from levy of additional electricity tax. Therefore, the grant of exemption for the purpose of levy of additional electricity tax cannot automatically be relied upon to claim that 'B' unit of the Company is a new industry for the purpose of tariff concession also, as the claim of the Company that the 'B' unit is a new industry has to be satisfied by the Company, as contemplated in the notification made in G.O. Ms. No. 29, Energy (A2), dated 31-1-1995, referred to above.

14. For the above reasons, the order of the learned single Judge dated 25-2-1999 made in W.P. No. 2389 of 1998 (reported in 1999 AIHC 3267) is set aside and the writ petition stands dismissed. However, without prejudice to the right of the company to approach the civil Court, if they are so advised.

In the result, the writ appeal is allowed. No costs. Consequently, CMP Nos. 6929 and 9026 of 1999 are closed.