ORDER :

1. With the consent of the parties, the matter is heard finally.

2. A short issue, purely of law, arises for consideration in this petition.

3. Quintessential facts, necessary for determination of the controversy involved in the writ petition, are that the petitioner is a company incorporated under the Companies Act and is engaged in manufacturing of cement. In the matter of consumption of electricity, the petitioner is liable for payment of electricity duty under Rajasthan Electricity (Duty) Act, 1962. According to petitioner, it was subjected to assessment with regard to its liability for payment towards electricity duty and earlier it was assessed also in the year 2019 but, later on, on certain instructions issued by the Commissioner, it was subjected to fresh reassessment which culminated in order dated 11.08.2023 and a separate demand notice dated 14.03.2024.

4. Aggrieved by the said order, the petitioner preferred statutory appeal available under the provisions of Rule 11 of the Rajasthan Electricity (Duty) Rules 1970 (for short, 'the Rules of 1970'). The petitioner also submitted an application for stay of recovery. That application, however came to be rejected vide orde