JUDGMENT :

Rastogi, J.

1. Leave granted.

2. The instant appeals are directed against the judgment and order dated 22nd November, 2018 followed with order dated 29th July, 2019 passed by the High Court of Kerala at Ernakulam.

3. The seminal facts relevant for the purpose of disposal of the present appeals are that respondent no.1 is an industrial unit which started its commercial production on 26th March, 1995 and the unit was energised on 16th September, 1995.

4. The Government of Kerala under its GO dated 6th February, 1992 granted certain incentives in respect of electricity for new industrial units starting commercial production between 1st January, 1992 and 31st December, 1996 for a period of 5 years in regard to payment of enhanced rate of tariff which came into effect from 1st January, 1992.

5. In the first round of litigation, the dispute that arose was as to whether the respondent (industrial unit) is entitled to claim benefit of incentive from the date of commercial production i.e. 26th March, 1995 or from the date of energisation i.e. 16th September, 1995 for a period of 5 years, but the Division Bench of the High Court under its judgment dated 18th January, 2005 held that the