M/S T.S. Engineering Works And ... vs State Of U.P. And Another
2022 Latest Caselaw 6417 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 39
 

 
Case :- WRIT - C No. - 18768 of 2022
 

 
Petitioner :- M/S T.S. Engineering Works And Another
 
Respondent :- State of U.P. and Another
 
Counsel for Petitioner :- Mayank Kumar Agrawal
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Mrs. Sunita Agarwal,J.

Hon'ble Mrs. Sadhna Rani (Thakur),J.

Heard learned counsel for the parties.

By means of this writ petition, the petitioners herein are seeking a writ in the nature of mandamus commanding the respondents to refund the entire amount of electricity duty payable to the petitioners as per Clause-6 of the Notification No. 276/24-P-32018, Lucknow dated 5.2.2018.

The matter of refund of the electricity duty came up for consideration before a Division Bench of this Court in Misc. Bench No.5055 of 2019; M/S Bansal Wire Industries Ltd. Vs. State of U.P. & Ors. and other connected petitions.

The petitions were allowed vide judgment and order dated 7.8.2019 with a direction that the State Government shall refund the amount of electricity duty collected after the issuance of the notification dated 21.1.2010, within a period of six months, failing which the amount would carry interest at the rate of 10%.

The aforesaid judgment is final and conclusive as the SLP filed against the same has been dismissed by the Hon'ble Supreme Court. The present matter is covered by the Division Bench judgement of this Court.

In view of the aforesaid, we dispose of this writ petition in the same terms and conditions as in the judgment and order dated 7.8.2019 passed in the above referred writ petition.

The writ petition accordingly stands disposed of.

Order Date :- 8.7.2022

Gss