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1997 DIGILAW 744 (PAT)

Usha Martin Industries Limited. v. Bihar State Electricity Board

1997-10-07

NARAYAN ROY

body1997
JUDGMENT : NARAYAN ROY, J. – Heard Mr. Binod Poddar, learned counsel for the petitioners and Mr. A.K. Sahani, learned counsel for the Electricity Board. 2. The order as contained in Annexures-7 and 11 are under challenge, by which respondent Board has raised a bill of Rs. 33,77,740.35 paise (Rs. Thirty Three Lacs seventy seven thousand seven hundred forty and thirty five paise) towards electricity duty. At the time of admission of this writ application the demand notice as contained in Annexure-10 was stayed. However, by subsequent orders liberty was given to the respondents to dispose of the representation of the petitioners. 3. A Supplementary affidavit has been filed today, wherein it has been stated that the respondent Electricity Board has already disposed of the representation filed by the petitioners and the petitioners have already got the exemption from paying the electricity duty from June 1974 to May 1979 amounting to Rs. 20,78,921.45 paise. The order passed by the Respondent-Board granting exemption to the petitioners has been annexed with the supplementary affidavit and marked as Annexure-11. The statements made in the supplementary affidavit, however, is not disputed. 4. Mr. Binod Poddar, learned counsel for the petitioners submitted that in view of the subsequent developments by which exemption has been granted to the petitioners vide order as contained in Annexure-11, the notice as contained in Annexure-10 and also the demand as contained in Annexure-7 are liable to be quashed. 5. In sum and substance, it appears that the grievance of the petitioners has already been redressed but due to the pendency of this writ application, relief would not be granted to the petitioners. From the order as contained in Annexure-11, ex facie, it is clear that the respondent-Board has acceded to the demand of the petitioners and has given an exemption out of the demand as contained in Annexure-10 to the tune of Rs. 20 lacs and odd as indicated above. 6. In the fitness of things therefore it would be desirable to quash the notice as well as the demand as contained in Annexures-7 and 10. 7. In the result, this application is allowed and the notice as contained in annexure-10 and also the demand as contained in Annexure-7 are quashed. 8. 20 lacs and odd as indicated above. 6. In the fitness of things therefore it would be desirable to quash the notice as well as the demand as contained in Annexures-7 and 10. 7. In the result, this application is allowed and the notice as contained in annexure-10 and also the demand as contained in Annexure-7 are quashed. 8. The respondent-Board, however, shall raise a fresh bill keeping in view the exemption granted to the petitioners vide order as contained in Annexure-11 to the supplementary affidavit and if the petitioners shall be aggrieved by any part of the order as contained in Annexure-11, they shall be at liberty to raise the grievance, if there shall be any demand before, the respondent Board, and the same shall be considered in accordance with law. So far as the question of interest for both the sides are concerned, I have not expressed any opinion.