ORDER :

1. The petitioner has sought for a writ of mandamus to declare that the 1st respondent has no authority to raise a fiscal demand i.e. electricity tax on ad-valorem basis at 6% on the wheeled consumption procured from the respondent No. 4 under the “Open Access” system.

2. The petitioner is a Limited Company incorporated under the Companies Act, 1956, having its registered office at Mumbai. The petitioner is carrying on the business of manufacturing of cement and ready mixed concrete with a countrywide network of factories and sales offices. The petitioner is having its Cement Grinding Works at Thondebhavi, Gauribidanur, Chikkaballapur in Karnataka.

3. It is contended that the petitioner is a consumer of the 3rd respondent company having its R.R. No. GRHT-16 with the Electricity Tariff under HT (a)(ii) i.e. High Tension and Extra High Tension. The Extra High Tension Lines are operated and maintained by the Karnataka Power Transmission Corporation Limited (KPTCL) a transmission licensee and State Transmission Utility (STU) in the State of Karnataka. The petitioner is also an Inter State Open Access Consumer sourcing electricity under the Inter State Open Access as per the provis