R.M. Chhaya, J.

1. By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 05.01.2010 passed by respondent No. 2-authority and has also prayed for directing respondent No. 2 -authority to grant exemption certificate for five years from 24.09.2007 as per Section 3(2)(vii) of the "Bombay Electricity Duty Act, 1958" ('the Act' for short), and has also prayed for directing respondent No. 3-"Paschim Gujarat Vij Company Limited" ('Electricity Company' for short) to include the units consumed for factory lighting for the purpose of calculating the electricity duty and for the purpose of exemption from the same and has also further prayed for directing respondent No. 3-Company to issue fresh statement showing the separate electric consumption from November 2008 to June 2009 and calculation of exempted amount of electricity duty.

2. The facts, which can be culled out from the record of the petition are as under:-

2.1 The petitioner is a consumer of respondent No. 3-Electricity Company and is having high tension electri