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HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
ARUN MONGA, SUNIL BENIWAL
Shree Rajasthan Syntex Limited – Appellant
Versus
State of Rajasthan Through the Secretary, Ministry of Finance – Respondent
JUDGMENT :
Sunil Beniwal, J.
1. These writ petitions have been filed by the petitioners with the following prayer :-
“(a)- That the impugned levy imposed under Section 3, 3-B & 3-C of the Act 1962 qua the Energy supplied by M/s. Tata Power Trading Co. Ltd. may be quashed;
(b)- That it may please be held that by conjoint reading & appreciation of the provisions of Rajasthan Electricity (Duty) Act 1962, and also of Electricity Act 2003, on the Energy supplied from outside the State of Rajasthan (from Tata Power Trading Co. Ltd. herein), the imposed impugned levy is not sustainable on the Electricity supplied, and the same can be leviable only on the Electricity consumed, and resultantly the impugned levy by the respondent no.3 is illegal, de-hors the legal provisions, and unconstitutional;
(c)- That the levy imposed on the basis of ABT Meters installed at Grid Sub-Station Dungarpur or at the Bay may be declared ultra-vires the provisions of the Act 2003, and the levy can only be sustained on the basis of ABT Meter installed in the premises of the industrial unit of petitioners herein as ABT Meter alone indicate the electricity consumed by the petitioner company’s industrial unit.
(d)- Any
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