Issues requiring scrutiny of facts and conditions can only be adjudicated under appropriate civil proceedings.

P. D. Dinakaran, J.

The claim for high tension tariff concession for the ‘B’ Unit as a ‘new industry’ under G.O.Ms.No.102, Publie Works (Electricity), dated 24.1.1992 and G.O.Ms.No.29, Energy (A2), dated 31.1.1995, notifications issued by the Government of Tamil Nadu by exercising the power under Sec.4 of the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978 (Act I of 1979) (for brevity the “Act”), having been rejected by the Tamil Nadu Electricity Board (for brevity the “Board”), by proceedings dated 10.12.1997, signed on 30.12.1997, was challenged by the respondent Company (for brevity the “Company”) in W.P.No.2389 of 1998 seeking a writ of certiorarified mandamus to call for the records of the second respondent therein (second appellant herein) in his proceedings reference letter No.560/SE/IEMC/EE(T)/AEE.2/AE.2/9 5-5, dated 30.12.1997, quash the same and to direct the respondents therein (appellants herein) to grant tariff concession to ‘B’ Unit of the petitioner therein (respondent-Company herein) for the full period of three years from 27.9.1995 to 26.9.1998 as per G.O.Ms.No.102, Public Works (Electricity), dated 24.1.1992, treating the same as a ‘new industry’. That writ petition having been allowed the Board is in appeal.

2.1. The Company owns a Cotton Spinning Mill located at Melakandamangalam Village, Aruppukottai Taluk, Virudhunagar District, which is known as their ‘A’ Unit, and is provided with high tension service connection bearing H.T.S.C.No.68. The Company also started another Spinning Mill known as their ‘B’ Unit located at Tamilpadi Village, Thiruchuli Taluk, which is also provided with high tension service connection bearing H.T.S.C.No.150 and the said ‘B’ Unit was commissioned for commercial production from 1.9.1995.

2.2. The core contention of the Company is that they are entitled to a tariff concession for full period of three years treating their ‘B’ unit, which is 4 Kms. away from their ‘A’ Unit, as a new industry, but not as an expansion of their ‘A’ Unit.

3.1. The Tamil Nadu Essential Articles (Control and Requisitioning) Act, 1949 originally provided for the control of supply, distribution, transport and process of essential articles mentioned in the schedule there under, which includes the electrical energy. The Government of Tamil Nadu granted tariff concession by issuing necessary notifications from time to time by exercising the powers conferred under the Tamil Nadu Essential Articles (Control and Requisition) Act, 1949.

3.2. Thereafter, the State Legislature enacted the Act which provides for revision of tariff rates leviable on electrical energy supplied in the State by the Electricity Board with effect from 1.3.1978.

3.3. As per Sec.3 of the Act, the tariff rates for the supply of electrical energy was payable as specified in the Schedule to the said Act. The Schedule, apart from providing different rates for supply of high tension and low tension power, also provides for different scales of tariff to different categories of consumers.

3.4. Sec.4 of the Act empowers the State Government to amend the provisions of the Schedule by means of notification. By exercising such power conferred under Sec.4 of the Act, certain concessions are being extended to the different categories of consumers by appropriate notification issued from time to time.

3.5. The Government, in order to improve industrial growth in Tamil Nadu and to promote establishment of new industries introduced certain subsidies and concessions in different shapes like interest free loan, electricity tariff concession, deferral of sales tax, assignment of lands, export incentives, etc. to the new industries. Thus, the Government of Tamil Nadu, exercising the power under Sec.4 of the Act, vide G.O.Ms.No.102, Public Works (Electricity), dated 24.1.1992, notified the tariff concession rates to the industries.

3.6. The G.O.Ms.No.102, Public Works (Electricity), dated 24.1.1992, reads as follows:

(G.O.Ms.No.102, P.W.(E