JUDGMENT

THAKKAR, J.:— The main controversy in this group of appeals centres around the question whether, Electricity Duty, on the consumption of electrical energy in Uttar Pradesh is payable by a person who has his own source, of generation and also purchases electrical enrgy from a licensee, or, the Board, or the State Government or the Central Government. The contention has been raised in the context of Sections 3 (1) and 4 (1) of the U.P. Electricity (Duty) Act, 1952. The view is canvassed on behalf of the consumers of electrical energy that while under Section 3 (1) (e) read with Section 4 (1) (c) of the Act Electricity Duty is indubitably leviable and payable on electrical energy consumed by a person from his own source of generation, such duty is not payable by him in case he consumes energy from his own source of generation and also purchases energy from a licensee, the Board, the State Government or the Central Government.

2. This question initially came up before a Division, Bench of the Allahabad High Court in Sherwani Sugar Syndicate Pvt. Ltd v. State of U. P. (C. M. W. P. No 3039 of 1974) The Division Bench by its Judgment dated October 8, 1974, upheld the contention th