M/S S Baba Anandeshwar Plastic ... vs State Of U.P. And 3 Others
2023 Latest Caselaw 26865 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2023:AHC:189206-DB
 
Court No. - 40
 

 
Case :- WRIT - C No. - 30284 of 2023
 

 
Petitioner :- M/S S Baba Anandeshwar Plastic Pvt. Ltd.
 
Respondent :- State Of U.P. And 3 Others
 
Counsel for Petitioner :- Vijay Singh Gour,Tinku Singh
 
Counsel for Respondent :- C.S.C.,Usha Kiran
 

 
Hon'ble Mahesh Chandra Tripathi,J.

Hon'ble Prashant Kumar,J.

1. Heard learned counsel for the petitioner; Sri Ambrish Shukla, learned Additional Chief Standing Counsel for the State-respondent no. 1 and 2; Ms. Usha Kiran, learned counsel for the respondent no. 3.

2. The present writ petition has been preferred for quashing the order impugned dated 28.1.2022 passed by the second respondent i.e. Joint Director Electricity Safety, Uttar Pradesh Government, Vibhuti Khand, Lucknow (Annexure No. 1 to the writ petition). With a further request commanding the second respondent to refund exempted electricity duty amounting to Rs. 3581969/- in favour of the petitioner alongwith interest @ 10% p.a. during pendency of this petition.

3. Learned counsel for the petitioner in support of his submissions has placed reliance upon the judgment passed by this Court in M/s Benara Udyog Ltd. Vs. State of U.P. and 3 others (Writ-C No.5817 of 2022, dt. 6.5.2022) and as such it is sought to be contended that the present matter is squarely covered by the aforesaid judgment and the similar treatment may also be extended to the petitioner. The operative part of the order passed in the said case is as follows:-

"Having regard to the specific stand taken by respondent No.4 in the personal affidavit filed by him today and the statement made by the Additional Chief Standing Counsel appearing on behalf of the State, we dispose of the writ petition accordingly and direct respondent No.1 to refund electricity duty to the petitioner within 15 days alongwith interest @ 10% p.a. for the period starting from 16.4.2020 till the date of actual payment."

4. The above said argument of learned counsel for the petitioner is not being disputed by learned Additional Chief Standing Counsel as well as counsel for the respondent no. 3.

5. The writ petition is accordingly disposed of in terms of M/s Benara Udyog Ltd. (supra).

Order Date :- 3.10.2023

A.K.Srivastava