JUDGMENT :

Dr. Dhananjaya Y Chandrachud, J

1. Leave granted.

2. This appeal arises out of the judgment of a Division Bench of the Patna High Court dated 18 September 2017. The High Court declined to entertain the writ petition instituted by the appellant on the ground that the dispute between the parties is factual in nature and is suitable for adjudication in terms of the statutory remedy provided in the Bihar Electricity Duty Act 1948¹[“Bihar Electricity Act” or “the Act”]. The appellant had invoked the writ jurisdiction of the High Court to challenge the imposition of electricity duty and penalty on the electricity that it was supplying to Bihar State Electricity Board²[“BSEB”].

Facts of the case

3. The appellant is a sugar mill company operating in Narkatiaganj, Bihar. It is engaged in the business of manufacture and sale of white crystal sugar. The waste of sugarcane (bagasse) produced in the process of manufacturing sugar is used for the production of electricity for its own consumption and the surplus energy is supplied to BSEB. The appellant has been supplying electricity to BSEB since 6 March 2008.

4. The Bihar Electricity Duty Act 1948³[“The Act”] in its initial form empowered