ORDER :

[PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records relating to the impugned order C.No.6848/B1/2008, dated 30.9.2010, passed by the 1st Respondent and quash the same.]

The petitioner challenges an order passed by the Principal Secretary, Energy Department dated 30.09.2010. The petitioner claims to be a unit of Aditya Birla Nuvo Limited, engaged in the manufacture of carbon black. It had, at the relevant point in time, an installed capacity of 90,000 TPA. The manufacturing process resulted in the emission of combustible gases of high calorific value that are generated from the carbon black particles and fed into specially designed boilers for generation of steam. The said steam is further used for generation of power through turbo generator sets.

2. The petitioner used three turbo generator sets of capacity of 2.5, 6 and 8 MW, each for generation of power. The Government of Tamil Nadu in terms of the power vested in it under Section 27 of the Indian Electricity Tax Act, 1910 (in short ‘1910 Act’) issued G.O.Ms.No.180 dated 17.11.1997 permitting usage of turbo generators for electricity gener