JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. This present batch of writ petitions involve identical questions of law and facts and are decided together by this common order. Writ Petitions, being W.P.(T) No. 2153 of 2020 relates to Assessment Year 2009-10, W.P.(T) No. 2148 of 2020 relates to Assessment Year 2010-11, W.P.(T) No. 2157 of 2020 relates to Assessment Year 2011-12, W.P.(T) No. 2019 of 2020 relates to Assessment Year 2012-13 and W.P.(T) No. 2273 of 2020 relates to Assessment Year 2013-14. Common Appellate Order dated 20.01.2015 has been passed pertaining to the Assessment Years 2009-10, 2010-11 and 2011-12 and common Revisional Order has been passed by Commercial Taxes Tribunal also in respect of the aforementioned Assessment Years. With respect to the Assessment Years pertaining to 2012-13 and 2013-14, learned Commercial Taxes Tribunal and learned Appellate Court have passed respective separate orders. Challenge in the present writ applications relates to the orders passed by Commercial Taxes Tribunal which are all dated 29.01.2020 passed in Revision Petitions Nos. JR (ED) 106/2015, JR (ED)107/2015, JR(ED)108/15, JR(ED) 109/15 and JR (ED) 40/2017 for the periods 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively.

3. With the consent of the parties, Writ Petition bearing W.P.(T) No. 2018 of 2020 pertaining to the Assessment Year 2012-13 has been treated as the lead matter and since the facts in all the writ petitions are common and identical, the facts pertaining to W.P.(T) No. 2018 of 2020 is enumerated hereinafter which would govern the other writ petitions also.

Factual Matrix

4. The petitioner is a Company registered under the Companies Act, 1956, and it has several industrial units including mines in the State of Jharkhand. The present disputes pertains to its Steel Alloys Manufacturing Unit at Gamharia, wherein the petitioner has established captive power generation plants and benefit of exemption from payment of electricity duty to the petitioner has been denied in respect of its 30MW captive power plant having date of commercial production on 4th May, 2009.

5. The petitioner in respect of its captive power generation plants was an assessee under the Bihar State Electricity Duty Act, 1948 (as adopted by the State of Jharkhand) and was liable to pay electricity duty on the units of electricity generated and consumed by the petitioner in its industrial unit.

6. The petitioner initially established a 3MW captive power generation plant, and, in terms of clause 9.2 of the Bihar Industrial Policy, 1955 read with Notification No. S.O. 485 dated 22.12.1995, exemption was granted to the said captive power generation plant of 3MW for a period of five years from payment of electricity duty i.e. for the period 31.03.1997 to 30.03.2002.

7. While the petitioner was enjoying the benefit of exemption from payment of electricity duty in respect of its aforesaid 3MW captive power generation plant, State of Jharkhand was created with effect from 15.11.2000 and State of Jharkhand promulgated Jharkhand Industrial Policy, 2001 on 25.08.2001 which was initially valid from 15.11.2000 to 31.03.2005. Vide clause 15.2.2 of the Industrial Policy, complete exemption was provided to captive power generation plants (for short CPP) from payment of electricity duty for a period of 10 years from the date of commercial production. Petitioner pursuant to the said promise extended by the State of Jharkhand established a 25MW captive power generation plant which commenced commercial production of 26.03.2002. In terms of the clause 15.2.2 of the Industrial Policy, petitioner was extended the benefit of exemption from payment of electricity duty on captive power generated from the said 25 MW CPP with effect from 26.03.2002 to 25.03.2012.

8. It may be noted herein that clause 36.2 of the Policy provided, inter alia, for i