SYED ROSHAN ZAMIR ALI Digitally signed by SYED 2025:CGHC:59862 ROSHAN ZAMIR ALI Date: 2025.12.09 NAFR

19:24:51 +0530 HIGH COURT OF CHHATTISGARH AT BILASPUR Order reserved on 26.11.2025 Order delivered on 09/12/2025 WPC No. 3674 of 2023

1. M/s ACB India Ltd. A Company Incorporated Under Provisions Of The Companies Act Having Registered Office At C-102, L.G.F. Surya Enclave, Multan Nagar, New Delhi - 110056 Having Plant At Village - Chakabura, Tehsil - Katghora, District - Korba, Chhattisgarh, Represented Through Its Authorised Representative, Sh. Ganesan Kumar --- Petitioner versus

1. State of Chhattisgarh Through Its Secretary, Department of Energy, Mahanadi Bhawan, Mantralaya, Nava Raipur, Atal Nagar, Raipur, District - Raipur, Chhattisgarh

2. Special Secretary Department of Energy, Mahanadi Bhawan, Mantralaya, Nava Raipur, Atal Nagar, Raipur, District - Raipur, Chhattisgarh

3. Chief Electrical Inspector Government of Chhattisgarh, B-Block, Second Floor, Indravati Bhawan, Nava Raipur, Atal Nagar, Raipur, District - Raipur, Chhattisgarh --- Respondents WPC No. 3685 of 2023

1. M/s. ACB India Ltd. A Company Incorporated Under Provisions Of The Companies Act Having Registered Office At C-102, L.G.F, Surya Enclave, Multan Nagar, New Delhi

110056 Having Plant At Village Kasaipali, Post Jawali, District Korba, Chhattisgarh. Represented Through Its Authorised Representative, Sh. Arbind Kumar Singh.

---Petitione Versus

1. State of Chhattisgarh Through Its Secretary, Department of Energy, Mahanadi Bhawan, Mantralaya, Nava Raipur, Atal Nagar, Raipur, District Raipur, Chhattisgarh.

2. Special Secretary Department Of Energy, Mahanadi Bhawan, Mantralaya, Nava Raipur, Atal Nagar, Raipur, District Raipur, Chhattisgarh.

3. Chief Electrical Inspector Government Of Chhattisgarh, B-

Block, Second Floor, Indravati Bhawan, Nava Raipur, Atal Nagar, Raipur, District Raipur, Chhattisgarh.

--- Respondents For Petitioner : Mr. Ravindra Shrivastava, Sr. Advocate (through virtual mode) assisted by Mr. Abhishek Vinod Deshmukh, Advocate.

For Respondents : Mr. Akhilesh Kumar, Government Advocate SB: Hon’ble Mr. Justice Parth Prateem Sahu

C A V Order

1. As the issue for consideration in above two writ petitions is identical, therefore, they were heard together and are being decided by this common order.

2. Challenge in these two writ petitions is to the demand notice issued by respondent No.3 directing the petitioner company to pay the amount as mentioned therein towards electricity duty and interest thereon pertaining to the period mentioned therein. For the sake of convenience, facts narrated in WPC No.3685/2023 have been culled out for the purpose of this order.

3. Facts of the case in brief are that petitioner company had set up a captive power plant of 270 MW in village Ksaipali which comprises of two units, each of 135 MW. On 5.12.2013 petitioner company entered into a power purchase agreement with Chhattisgarh State Power Trading Co. Ltd. to meet its power requirement. Respondent No.2 exercising the powers vested in Section 3B and Section 3-C of the Chhattisgarh Electricity Duty Act, 1949 (for short ‘the Act of 1949’) issued a Notification dated 12.8.2016 (Annexure P-3) granting concession in payment of electricity duty to certain producers including captive power generation plants. Consequently, petitioner company has also been granted exemption/ concession in payment of electricity duty and since then petitioner has been paying electricity duty on concessional rates. As per notification dated 12.8.2016, rate of electricity duty applicable on consumption would be 15% of tariff till 31.3.2016 and thereafter 10% of average cost of supply and such exemption to petitioner company was to start from 1^st April 2016 or date of commercial production, whichever is later, till 12 years and thereafter rate of average cost of supply for time being in force. Respondent No.3 issued notice of demand to petitioner demanding arrears of electricity duty mentioned therein for the per