STATE OF ORISSA Vs. JAYASHREE CHEMICALS
LAWS(SC)-2003-9-162
SUPREME COURT OF INDIA (FROM: ORISSA)
Decided on September 04,2003

STATE OF ORISSA Appellant
VERSUS
Jayashree Chemicals Respondents


Cited Judgements :-

SAI BHASKAR IRON LTD. VS. A.P. ELECTRICITY REGULATORY COMMISSION & ORS. [LAWS(SC)-2016-7-15] [REFERRED TO]


JUDGEMENT

- (1.)The respondent Company filed a writ petition before the High Court challenging the levy of duty under the Orissa Electricity (Duty) Act, 1961 , on delayed payment surcharge for the period 1.4.1981 to 31.12.1985. It had raised additional contentions which are not relevant for the purposes of this appeal. As far as the issue noted above, the High Court allowed the writ petition by holding that no duty was leviable on the delayed payment surcharge and that the respondent was entitled to the refund of such duty levied and collected for the period 1.4.1981 to 31.12.1985.
(2.)Learned counsel appearing on behalf of the appellants has submitted that the High Court has proceeded on the basis of a misconstruction of the provisions of the Electricity Duty Act and particularly the provisions of Sec. 2(g)(v) which defines rate charged.
(3.)The charging section under the Act is Sec. 3 which insofar as it is relevant reads:
"3. Electricity duty on energy supplied to consumers.-(1) There shall be levied for and paid to the State Government, on the energy consumed by a consumer, a duty (hereinafter referred to as the 'electricity duty') computed on the basis of the rate charged therefor by a licensee, by the Board or by any Government referred to in cl. (c) of Sec. 2 at the rates specified...."

(emphasis supplied)



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