JUDGMENT :

(Ashutosh Shastri, J.)

1. Both these letters patent appeals are arising out of a common CAV Judgement dated 24.08.2016 passed by the learned Single Judge in Special Civil Application No.2683 of 2004 with Special Civil Application No.8320 of 2009. Since facts in both the appeals are common and parties are also the same, the learned advocates appearing for both the sides have requested to take up the hearing of both these letters patent appeals conjointly. Considering their request and in view of similarity of grievance, we deem it proper to hear and dispose of these appeals by the present common order.

2. Since the grievance arising out of these proceedings is identical, for the sake of convenience, we have treated Letters Patent Appeal No.1068 of 2016 as the lead matter and facts are taken from said appeal.

3. Insofar as Letters Patent Appeal No.1068 of 2016 is concerned, same is related to Special Civil Application No.8320 of 2009, in which, appellants-original petitioners challenged the legality and validity of the decision taken by respondent No.2 dated 17.06.2008 and sought refund of the amount paid, and to be precise, the relief clause contained in the petition is reproduced hereunder;

“[A] Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction, quashing and setting aside the decision dated 17.6.2008 (Annexure-K) passed by Respondent No.2 herein;

[B] Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction directing Respondent No.2 herein to grant the benefit of exemption to the petitioner Company under Section 3(2) (vii)(a) of the said Act for GT1 and GT2 and as a consequence thereof directing the respondent authorities to refund Rs.5,49,28,915/ being the excess amount as would be calculated after the retrospective exemption w.e.f. 18.11.1996 granted to the petitioners under Section 3(2)(vii)(a) of the said Act;

[C] Pending admission hearing, and final disposal of this petition, Your Lordships may be pleased to restrain the respondent authorities from levying and collecting the electricity duty for the period starting from 18.11.1996;

[D] An ex-parte ad interim relief in terms of prayer (C ) above may kindly be granted;

[E] Such other and further reliefs as may be deemed just and proper in the facts and circumstances of the present case may kindly be granted.”

4. The appellant-original petitioner of this petition is a Public Limited Co. incorporated under the provisions of the Companies Act, 1956 and is engaged in the manufacturing activity of antibiotic life saving bulk drugs, formulations etc. right from the year 1907. The appellant No.2 is the share holder of a Company and is entitled to invoke extraordinary jurisdiction of this Court. On account of the Gujarat Electricity Board which was not in a position to supply continuous and uninterrupted electrical power at relevant point of time, appellant- Company purchased two DG sets each of 550 KVA for the purpose of generating general lighting for its residential colony and corporate office building (commercial complex) in the year 1963. The said two DG sets were being used for the purpose of generating and supplying of electrical energy to the residential colony and corporate office building of the appellant-Company. Subsequently, in the year 1974, the appellant-Company again purchased and installed additional two DG sets each of 860 KVA for generating energy for general lighting for its residential colony and also for corporate office. The said DG sets, four in numbers, were generating and having capacity of 2820 KVA at the time of there installation and used when new would be hypothetically capable of generating 16,46,880 units of energy per month as per there installed capacity. It is the case of the appellant that it has not claimed or availed any exemption in respect of electrical en