1. The pivotal question that falls to be determined in this writ petition is whether the petitioner company being lessee of Biomass Power Plant is not liable to pay the electricity duty under S.3 of Chhattisgarh Electricity Duty Act, 1949 (hereinafter called as - ED Act, 1949')on consumption of electrical energy on the ground that lesser company (MUUL) is exempted from payment of electricity duty by the State of Chhattisgarh / respondent herein in exercise of power conferred under S.3B of the ED Act, 1949?

2. The core facts, in nutshell, required for judging legality, validity and correctness of the order dated 22.08.2012 (Annexure P / 4) as well as demand notice dated 26.03.2013 (Annexure P / 6) are stated as under:
2.1 M/s Maa Usha Urja Limited (for short, MUUL) i.e. a company registered under the provisions of Indian Companies Act, 1956 situated at village Girodh, Dharsiwan, District Raipur, installed Power Plant of 7.5 MW for producing power from non - conventional sources like Biomass (Rice husk) and is a new industrial unit as defined in new industrial policy 2004-09.
2.2 The respondent / State in exercise of power conferred under the provisions of S.3B of the ED Act, 1949 rea