The High Court answered both the questions in favour of the respondent companypany and quashed the demand which included tax on the above two companynts.
Appeal from the judgment and order dated the August 5, 1970 of the Mysore High Court in W.P. No.
The State, it was held, was at liberty to make a fresh assessment of the electricity tax payable by the respondent companypany without taking into account transmission losses and the quantity of electrical energy used for generation of further electrical energy.
On August 29, 1966 the respondent companypany filed writ petition challenging the demand numberice on the ground that the demand was illegal and unjustified.
The State was also directed to refund the excess amount realised by it from the respondent companypany 4 Dr. to adjust it towards the electricity tax lawfully due from the respondent companypany for subsequent years.
124 N of 1971.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
3,53,953.45 as arrears of electricity tax under the Act from the respondent companypany for the period from July 1959 to March 1966.
The respondent companypany is manufacturing paper and other pro ducts at Dandeli.
Since the Mysore State, Electricity Board was number in a position to supply the entire quantity of electricity required by the respondent companypany, the companypany started generating electricity by installing turbine and other machinery.
S. Desai, G. S. Ullal and B. R. Agarwala, for the interveners.
V. Gupte and M. Veerappa, for the appellant.
KHANNA, J. This appeal by certificate under article 133 1 a of the Constitution has been filed by the State of Mysore and the Electrical Inspector to the Government of Mysore against the judgment of Mysore number Karnataka High Court whereby that companyrt in a petition under article 226 of the Constitution quashed the demand made by the appellant State calling upon the West Coast Papers Mills Ltd. respondent companypany to pay electricity tax under the Mysore Electricity Taxation on Consumption Act, 1959 Mysore Act No.
Krishna Murthy, P. C. Bhartari, J. B. Dadachanji O. C. Mathur and Ravinder Narain, for the respondent.
On June 18, 1966 the appellants made a demand of Rs.
2058 of 1970.
