JUDGEMENT :

Deepak Roshan, J.

The instant writ application has been preferred by the petitioner-Company for quashing the Notification No. 125 dated 28.06.2011 (Annexure-5) issued by the Government of Jharkhand through its Commercial Taxes Department, to the extent the said notification has given retrospective effect to the definition of ‘Industrial Unit’ and ‘Mines’ inserted vide Section-3(i) and Section-3(k) of the Jharkhand Electricity Duty (Amendment) Act, 2011 [hereinafter referred to as “Amendment Act, 2011”].

2. The Petitioner-Company is engaged in the business of manufacture and sale of Iron and Steel and is having its manufacturing unit in the State of Jharkhand at Jamshedpur and is also having its Captive Mines in the State of Jharkhand. The present dispute pertains to its colliery known as “West Bokaro Colliery” situated in the district of Ramgarh in the State of Jharkhand. Under the provisions of the Bihar Electricity Duty Act, 1948 [hereinafter referred to as Duty Act]; the petitioner is required to pay electricity duty to the State Government on consumption of electricity in its mines and washery. As per the schedule prescribing the rate of duty under the aforesaid Act, Electricity Duty is leviable @ 2 paise per unit of energy for ‘Industrial purposes’ and @ 15 paise per unit on energy for ‘Mining purposes’.

3. It is the case of the petitioner that in respect of its colliery situated in the district of Ramgarh, coal is extracted from the mines and the same is loaded in dumper and trucks and carried to crushing plant for crushing into small pieces. Thereafter the said coal which is called “Run of Mines” (ROM) is sent to washery, which according to the petitioner is situated far away from the site of mining, for cleaning and washing the coal. Resultant product is transported through ropeway to the railway siding i.e. Chainpur Loading Complex from where washed coal is transported to the petitioner’s steel Plant at Jamshedpur for consumption.

4. The further case of the petitioner is that it used electricity in its washery, crushing plant and in Chainpur Loading Complex and paid duty @ 2 paise per unit on the energy treating it to be an ‘industrial activity’.

5. For the period 2001-02 to 2004-05, regular assessment orders under the Duty Act was passed by the Assessing Officer wherein the claim of the petitioner towards levy of electricity duty @ 2 paise per unit on the units of energy consumed in its washery, crushing plant, Chainpur Loading Complex etc., was accepted. However, subsequently review proceedings were initiated against the petitioner-company for the period 2001-02 to 2004-05, and the Assessing Officer passed Review Orders assessing liability of Electricity Duty @ 15 paise per unit, by treating the activity of washery, crushing plant, etc., as an activity under taken for ‘Mining Purposes’, and, thus liable to duty @ 15 paise per unit as per the schedule of the Duty Act. The said orders of review was challenged by the petitioner by filing writ applications before this Court being W.P.(T) No. 2593 of 2010, W.P.(T) No. 2606 of 2010, W.P.(T) No. 2600 of 2010 and W.P.(T) No. 2601 of 2010 and vide order dated 24.06.2010 the said writ applications were dismissed by the Writ Court holding that the activity of crushing of coal after its extraction from Coal Mines falls under the category ‘mining purposes’ and not for ‘industrial purposes’. Relevant paragraph of said judgment is as under :-

“7. In view of the above quoted observation of the Supreme Court, it cannot be said, as argued from the side of the petitioner, that ‘mining’ comes to an end merely upon extraction of the coal or iron ore or other such minerals from the mines. The process of washing of coal, subsequent to its extraction from the mine, is an integral part of mining. Further, the mere washing of coal does not bring into existence the commercially difference and distinct commodity from that which was originally extracted from the mine. Thus, the test prescr