Judgment

PUNCHHI, J.-This is an appeal by special leave against the judgment and order of the High Court of Madhya Pradesh at Jabalpur whereby the petition under Articles 226 and 227 of the Constitution of India preferred by Orient Paper Mills Ltd., the sole respondent herein, was allowed and as a sequel the order dated March 15, 1973 of the State Government declining to grant the respondent exemption from payment of electricity duty for the period from February 16, 1965 to February 15, 1970 and pursuant demand notices dated March 20, 1973 and April 3, 1973 were quashed. The aggrieved State of Madhya Pradesh and its concerned officers are the appellants challenging the same.

2. The respondent had need to go to the High Court to have an assurance dated August 1, 1961 regarding exemption from payment of electricity duty given by the State of Madhya Pradesh in its declared industrial policy observed, which may well be reproduced here at the outset: "Where power has to be generated by industrialists themselves, exemption from electricity duty shall be granted for a period of five years from the date the plant goes into production. The concession shall be applicable only to new generating