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2022 Supreme(SC) 16

M.R.SHAH, SANJIV KHANNA
State of Maharashtra – Appellant
Versus
Vile Parle Kelvani Mandal – Respondent


Advocates appeared:
For the Appellant(s) : Mr. Sachin Patil, AOR Mr. Rahul Chitnis, Adv. Mr. Aaditya A. Pande, Adv. Mr. Geo Joseph, Adv. Ms. Shwetal Shepal, Adv.
For the Respondent(s): M/s. Khaitan & Co., AOR Mr. Gagan Gupta, AOR

JUDGMENT :

M.R. Shah, J.

1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 28.02.2019 passed by the High Court of Judicature at Bombay in Writ Petition No.2961 of 2018, by which the High Court has allowed the said writ petition preferred by respondents No.1 to 10 herein - original writ petitioners (hereinafter referred to as original writ petitioners – education institutions) and held that the original writ petitioners are exempted from payment of electricity duty, the State of Maharashtra has preferred the present appeal.

2. That the original writ petitioners are the education institutions run and manage by original writ petitioner No.1 – Shri Vile Parle Kelvani Mandal, a society registered under the Societies Registration Act, 1860 and also a public charitable trust registered under the Maharashtra Public Trusts Act, 1950. That the writ petitioners have taken electricity connections for power supply to their education institutions from respective power supply companies. That prior to 01.09.2016, the charitable education institutions were exempted from payment of electricity duty levied on the consumption charges or the energy consumption for the purpos

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