M.C. JAIN, J.—These are three writ petitions raising a common question regarding the applicability of 1965 Notification in connection with recovery of the electricity duty. As all the three writ petitions have been argued together and as the main question is common to all of them, I propose to decide these writ petitions by this common order.

2. The petitioners are carrying on the business in cold storages and the Mewar Sheet Garh is also running an Ice Factory alongwith cold storage, though having two connections, but the supply of electricity is common for both the businesses. The petitioners case is that the State Government under proviso (3) to section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Act No. 12 of 1962) (hereinafter referred to as "the Act"), issued the following Notification:-

"Notification No. F. 16 (15) F.D./RT/14 Pt. file dated 1.11.65 published in Rajasthan Gazette Part IV-C, Extraordinary dated 1.11.65 :

In exercise of the powers conferred by section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) and in supersession of Govt. Notification No F.9 (2)E &T/62-II dated the 26th March, 1962 and No.F. (6)FD/RT/63 dated the 2nd March, 196

Click Here to Read the rest of this document