Electricity duty exemption notification linked to 'period of eligibility' in Eligibility Certificate under incentive scheme extends automatically with Certificate extension; saved by subsequent Act without need for fresh notification.

JUDGMENT :

(Per Amit Satyavan Jamsandekar J.):

1. By the present petitions, the Petitioner has challenged the acts and decisions of the Respondents by which the Respondents have denied the Petitioner the exemption from payment of electricity duty. It is the case of the Petitioner that the Petitioner is entitled to exemption from payment of electricity duty for the period beginning from 6^th August 2012 up to 5^th August 2019. This exemption from payment of electricity duty is sought by the Petitioner by virtue of Notification dated 29th December 1999 (the Notification) issued by the State of Maharashtra (the State in exercise of its powers under Section 5A of the Bombay Electricity Duty Act, 1958 (the BEDA, 1958).

2. Rule. The service is waived by Ms. Vyas, the Learned AGP, on behalf of the State and Mr. Toor, the Learned Counsel, on behalf of the 1st and 2nd Respondents. The pleadings in the proceedings are complete. With the consent of parties, Rule is made returnable forthwith and heard finally.

3. The above captioned two Writ Petitions are in respect of the same subject matter. However, the subsequently filed Writ Petition No.13941 of 2016 covers all subsequent facts, circumstances, and actions of the Respondents arising from their decision to deny the Petitioner the benefit of exemption from payment of electricity duty. The decision in Writ Petition No.13941 of 2016 would cover the entire subject matter in dispute. Therefore, Writ Petition No.13941 of 2016 is taken up for hearing first, by consent of the Learned Counsels appearing for the parties.

4. Before we proceed to decide the rival contentions of the parties, it would be apposite to set out the undisputed facts and the sequence of events.

i) In 1964, the State, through its Industries, Energy and Labour Department, implemented a Package of Incentive Scheme. The intention behind the scheme was to disperse industries outside the Bombay, Thane and Pune area of the State and to attract industry to the underdeveloped areas of the State. The scheme has been amended from time to time since the year 1964. The amendment, which took effect in the year 1988, was operative from 1^st October 1988 to 30th September 1993. Thereafter, by its Resolution dated 7th May 1993, the State modified the said scheme and extended it with effect from 1st October 1993 (the Scheme). Under this extension, the unit holding an Eligibility Certificate issued by the implementing agency was entitled to claim the facilities in accordance with the guidelines laid down therein. The Scheme was further amended by the State by its Resolution dated 20th June 1997. As per the said Resolution, the projects having a fixed capital investment of a minimum of Rs. 1000 Crores were called ‘Mega Projects’. By this amendment, ‘Mega Projects’ were held to be eligible to avail certain incentives for a period of 14 years, with the option to extend the said period for a further seven years. It is undisputed that the Petitioner was eligible as a ‘Mega Unit’. Therefore, it applied under the Scheme and on 3rd August 1998, and an Eligibility Certificate under the Scheme was issued to the Petitioner. The validity of the E