SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

2023 Supreme(Chh) 671

RAMESH SINHA, NARESH KUMAR CHANDRAVANSHI
Prakash Industries Ltd. – Appellant
Versus
State of Chhattisgarh Through The Secretary, Department of Energy – Respondent


Advocates:
Advocate Appeared:
For the Appellant :Mr. Ashish Shrivastava, Senior Advocate alongwith Mr. Aman Pandey, Advocate.
For the Respondent:Mr. Vikram Sharma, Deputy Government Advocate.

JUDGMENT :

Ramesh Sinha, J.

1. Challenge in this appeal is to the order dated 12.01.2022 passed by the learned Single Judge in WPC No. 2432 of 2007 whereby the writ petition seeking quashing of the memo dated 29.12.2003 which was further issued on 22.01.2007, was dismissed.

2. The facts, in brief, as projected by the appellant/writ petitioner is that the petitioner is an establishment engaged in the manufacturing of steel and is a company registered under the Indian Companies Act in the year 1998. The appellant/writ petitioner establishment was declared as a sick industry under the provisions of the Sick Industries Companies (Special Provisions) Act, 1985 (for short, SICA 1985). The appellant at the time of establishment of its manufacturing unit was entitled for exemption for payment of electricity duty for the initial period of five years. Thereafter, the appellant establishment was liable to pay electricity duty. Accordingly, vide order dated 29.12.2003 (Annexure P-6) a demand was raised by the respondents for payment of electricity duty. Meanwhile, the appellant establishment was declared sick vide order dated 10. 06.1998 by the Board for Industrial and Financial Reconstruction (f

        Click Here to Read the rest of this document
        1
        2
        3
        4
        5
        6
        7
        8
        9
        10
        11
        SupremeToday Portrait Ad
        supreme today icon
        logo-black

        An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

        Please visit our Training & Support
        Center or Contact Us for assistance

        qr

        Scan Me!

        India’s Legal research and Law Firm App, Download now!

        For Daily Legal Updates, Join us on :

        whatsapp-icon telegram-icon
        whatsapp-icon Back to top