M/S National Thermal Power ... vs Divisional Deputy
2023 Latest Caselaw 6874 MP

                                                             1
                                       IN THE HIGH COURT OF MADHYA PRADESH
                                                    AT JABALPUR
                                                      WP No. 6449 of 2023
                             (M/S NATIONAL THERMAL POWER CORPORATION LTD Vs DIVISIONAL DEPUTY AND OTHERS)

                          Dated : 27-04-2023
                                Shri Abhijeet Shrivastava - Advocate for the petitioner.

                                Shri Darshan Soni - Government Advocate for the respondents/State.

Learned counsel for petitioner submits that petitioner runs Thermal Power Plant to produce electricity in which coal is used as a raw material.

The grievance of petitioner is that despite notification dated 11.04.2007

vide Annexure P/4 granting rebate in the rate of levy of Entry Tax to the extent of 3%, impugned demand has been raised by calculating levy of Entry Tax on coal @ 5%.

Shri Shrivastava, appearing for petitioner relies upon the decision of Orissa High Court in the case of Odisha Power Generation Corporation Ltd. vs. State of Odisha & Another dated 30.03.2015, against which the SLA(Civil) No.35253/2015 has been dismissed on 05.07.2017 by the Apex Court. It is also submitted that relying upon aforesaid decision of Orissa High Court, this Court vide judgment dated 13.04.2023 passed in a bunch of petitions including WP.

No.16965/2016, which inter alia relate to exemption, has quashed similar demand of levy of Entry Tax on coal at a higher rate.

In view of above, prima facie case of petitioner appears to be covered by decisions of this Court and Orissa High Court.

State counsel is directed to seek instructions in the matter. Meanwhile, as an interim measure, it is directed that no coercive steps shall be taken against petitioner pursuant to demand raised by the State vide Annexure P/5 dated 14.03.2023.

Signature Not Verified Signed by: MOHAMMED MOHSIN QURESHI Signing time: 4/28/2023 10:28:12 AM

Counsel for rival parties are directed to file reply to contempt notice before the next date of hearing.

List in the week commencing 12.06.2023.

                             (SHEEL NAGU)                                   (DWARKA DHISH BANSAL)
                                JUDGE                                              JUDGE

                          mohsin




Signature Not Verified
Signed by: MOHAMMED
MOHSIN QURESHI
Signing time: 4/28/2023
10:28:12 AM