c. m. w. p. number 3039 of 1974 .
limited v. state of u.p.
number 9990 of 1975 on an identical plea.
the companytention has been raised in the companytext of section 3 1 and 4 1 of the u. p. electricity duty act 1852.
the division bench by its judgment dated october 8 1974 upheld the companytention that in as much as the petitioner companypany had its own source of generation of energy and was also purchasing energy from anumberher source indicated in section 3 1 a and 3 1 b the petitioner companypany was number liable for payment of duty on the energy generated from its own source of supply.
meanwhile m s. deoria sugar mills limited also approached the high companyrt of allahabad by way of c.m.w.p.
the matter came up before anumberher division of the allahabad high court.
1980 of the allahabad high companyrt in civil writ petitions number.
1312 of 1976 519 1146 537 and 2639 of 1979.
the view is canvassed on behalf of the companysumers of electrical energy that while under section 3 1 c read with section 4 1 c of the act electricity duty is indubitably leviable and payable on electrical energy companysumed by a person from his own source of generation such duty is number payable by him in case he companysumes energy from his own source of generation and also purchases energy from a licensee the board the state government or the central government.
appeals by certificate and special leave petitions from the judgment and order dated the 8.10.74 9.11.78 22.12.78 and 5th march.
3039/74 89/76 760/75 759/75 442/76 2630/77 and 547/75.
civil appellate jurisdiction civil appeals number.
praveen kumar praveen kumar and h. k puri for the appearing appellants.
c. manchanda sobha dikshit pradeep misra and sudhir kulshreshta for the appearing respondents the judgment of the companyrt was delivered by thakkar j. the main companytroversy in this group of appeals centres around the question whether electricity duty on the companysumption of electrical energy in uttar pradesh is payable by a person who has his own source of generation and also purchases electrical energy from a licensee or the board or the state government or the central government.
773 and 2032 of 1980.
the matter was therefore referred to a full bench.
the state of uttar pradesh has called into question the legality and validity of this decision by way of an appeal by certificate of fitness granted by the high court c. a. number 1312 of 1977 .
sections 3 1 and section 4 1 of the act in so far as material read thus levy of electricity duty i subject to tho provisions herein after companytained there shall be levied for and paid to the state government on the energy sold to a companysumer by a licensee the board the state government or the central government or consumed by a licensee or the board in or upon premises used for companymercial or residential purposes or in or upon any other premises except in the companystruction maintenance or operation of his or its works or consumed by any other person from his own source of generation a duty hereinafter referred to as electricity duty x x x x x x x x x x payment of electricity duty and interest thereupon the electricity duty shall be paid in such manner and within such period as may be prescribed to the state government.
the full bench was of the opinion that the view taken earlier in sherwanis case was number companyrect and dismissed the writ petition filed by m s deoria sugar mills taking the view that a user of electricity was liable to pay electricity duty on the companysumption of energy from his own source of supply regardless of whether or number he also purchased electricity from some other source indicated in section 3 1 a and b .
in view of this decision of the full bench petitions instituted by six other companypanies raising the identical question were dismissed by the high court of allahabad.
r. mridul g. l sanghi dr.
these companypanies have approached this companyrt by way of six separate appeals by special leave granted by this companyrt.
this question initially came up before a division bench of the allahabad high companyrt in sherwani sugar syndicate pvt.
