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Shugan Chandra Kothari Trust vs The State Of Rajasthan ...
2026 Latest Caselaw 6941 Raj

Citation : 2026 Latest Caselaw 6941 Raj
Judgement Date : 29 April, 2026

[Cites 1, Cited by 0]

Rajasthan High Court - Jodhpur

Shugan Chandra Kothari Trust vs The State Of Rajasthan ... on 29 April, 2026

Author: Sudesh Bansal
Bench: Sudesh Bansal
[2026:RJ-JD:20420]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                S.B. Civil Writ Petition No. 12560/2022

Shugan Chandra Kothari Trust, Registered Office At M 227,
Greater Kailash, Part II, New Delhi - 110048 And Office At Delhi
Public School, Pal Bypass, Jodhpur Through Its Duly Authorized
Trustee Shri U R Daga Son Of Late Shri Mukun Raj Daga Aged
About 78 Years Resident Of 1/a/24, Nandanvan, Ward No. 5,
Chopasani Housing Board, Jodhpur.
                                                                     ----Petitioner
                                     Versus
1.       The State of Rajasthan through The Joint Secretary,
         Energy Department, Rvpn It Center, Chambal Power
         House Campus, Hawa Sarak, Jaipur.
2.       The Secretary, Finance Department, 1st Floor, Main
         Building, Gate 2, Government Secretariat, Jaipur.
3.       The Chairman, Discom And Rajasthan Urja Vikas Nigam
         Limited, Vidyut Bhawan, Janpath Jyoti Nagar, Jaipur.
4.       The Jodhpur Vidyut Vitaran Nigam Limited, Through Its
         Managing Director, New Power House, Industrial Area,
         Jodhpur.
5.       The Assistant Engineer (B-5), Jdvvnl, Jodhpur
6.       The Chief Accounts Officer (B And R), Jdvvnl, Jodhpur.
                                                                  ----Respondents
                               Connected With
                 S.B. Civil Writ Petition No. 1009/2022
1.       Bhagwati Prasad Mathur S/o Shri Durga Lal, Aged About
         63 Years, R/o 153, Shri Krishna Na Pal Road, Jodhpur,
         Rajasthan.
2.       Ashok Mathur S/o Shri Murli Lal Mathur, Aged About 64
         Years, R/o 23-C/46, Chopasni Housing Board, Jodhpur,
         Rajasthan.
3.       R.n. Purohit S/o Shri Rama Nathji Purohit, Aged About 68
         Years, R/o 11/823, Chopasni Housing Board, Jodhpur,
         Rajasthan.
4.       Anil   Kumar     Pungaliya         S/o     Late      Shri   Suraj   Karan
         Pungaliya, Aged About 68 Years, R/o 17E/97, Chopasni
         Housing Board, Jodhpur, Rajasthan.


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5.       Bhanu Prakash Mirda S/o Shri Nathu Ram Mirda, Aged
         About 68 Years, R/o Mirda Farm, Chopasni Road, Jodhpur,
         Rajasthan.
6.       Hukam Singh Panwar S/o Shri Heeralal Panwar, Aged
         About 63 Years, R/o 4/b/22, 3Rd Pulia, Chopasni Housing
         Board, Jodhpur, Rajasthan.
7.       Praveen Mathur S/o Shri Prakash Swaroop Mathur, Aged
         About 62 Years, R/o Khasra No. 99, Near Bhati Diary,
         Main Road, Jodhpur, Rajasthan.
8.       Suman Mathur W/o Shri Ganesh Lal Mathur, Aged About
         67 Years, R/o 21/52, Chopasni Housing Board, Jodhpur,
         Rajasthan.
9.       Dr. Sanjay K Mathur S/o Shri K.l. Mathur, Aged About 50
         Years, R/o Plot No. A-125, Vinayak Vihar, Jodhpur,
         Rajasthan.
10.      Shiv Datt Bissa S/o Shri Uday Raj Bissa, Aged About 80
         Years, R/o G-48, Shastri Nagar, Jodhpur, Rajasthan.
11.      Ashok Mathur S/o Shri Dau Lal Ji Mathur, Aged About 65
         Years, R/o 17-E/785, Near Icici Bank, Chopasni Housing
         Board, Jodhpur.
12.      Ashok Kumar Bohra S/o Shri Devkrisn Bohra, Aged About
         71 Years, R/o 11/933, Chopasni Housing Board, Jodhpur.
13.      Dr. Sanjay Sharma S/o Shri Ramesh Chandra, Aged About
         61 Years, R/o 17E/77, Chopasni Housing Board, Jodhpur.
14.      Dayal Chandra Mathur S/o Shri Laxman Chandra Mathur,
         Aged About 73 Years, R/o 17E/537, Chopasni Housing
         Board, Jodhpur, Rajasthan.
                                                                    ----Petitioners
                                     Versus
1.       The Discoms Through Its Chairman, Vidyut Bhawan
         Janpath, Jyoti Nagar, Jaipur-302005
2.       The Jodhpur Vidyut Vitaran Nigam Limited, Through Its
         Managing Director, New Power House, Industrial Area,
         Jodhpur.
                                                                  ----Respondents
                 S.B. Civil Writ Petition No. 6739/2022
World Renewal Spiritual Trust, (Bk Chandrahas), Near Collector
Office, Through Its Authorized Signatory Sh. Sudhir Kumar S/o

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Shri Mahavir Prasad, Aged About 59 Years.
                                                                    ----Petitioner
                                    Versus
1.       The Discoms, Through Its Chairman, Vidyut Bhawan,
         Janpath, Jyoti Nagar, Jaipur-302005.
2.       The Jodhpur Vidyut Vitaran Nigam Limited, Through Its
         Managing Director, New Power House, Industrial Area,
         Jodhpur.
3.       Assistant Engineer (O And M), Jodhpur Vidyut Vitaran
         Nigam Limited, Sirohi, Rajasthan.
                                                                 ----Respondents
                S.B. Civil Writ Petition No. 13825/2022
1.       Dr. Vimal Soni S/o Sh. Surajmal Soni, Aged About 59
         Years, R/o - Plot No. 16, Indira Vihar, Sector - 7, New
         Ower House Road, Jodhpur (Raj.).
2.       Laxman Singh S/o Janak Singh, Aged About 56 Years, R/o
         - 456, Umed Heritage, Defence Lab Road, Jodhpur (Raj.).
3.       Jugal Kishor S/o Ghanshyam, Aged About 70 Years, R/o -
         Plot No. - 40 Indira Vihar, Sector - 7, New Power House
         Road, Jodhpur (Raj.).
4.       Rameshwar Lal S/o Puran Ram, Aged About 52 Years,
         R/o- Plot No. 52 Indira Vihar, Section - 7, New Power
         House Road, Jodhpur (Raj.).
5.       Virendra Kumar Soni S/o Chauthmal, Aged About 67
         Years, R/o - 284, Chand Kutir, Maliyo Ki Gali, Opp, Shiv
         Mandir, Ratanada, Jodhpur (Raj.).
6.       Anita Jha W/o Praveen Kumar Jha, Aged About 54 Years,
         R/o - B-61, Khasra No. - 16, (M.corp), Nano-Max,
         Shikargarh, Jodhpur (Raj.).
7.       Rajendra Pungalia S/o Omprakash, Aged About 47 Years,
         R/o - Ds Tower, Opp. Ship House, Bheel Basti, Jodhpur
         (Raj.).
8.       Jagpal Singh S/o Pritam Singh, Aged About 89 Years, R/o
         - 208, C Road, 3rd Gali, Opp. Krishna Mandir, Ratanada,
         Jodhpur (Raj.).
9.       Hukmichand Jain S/o Mohanlal Jain, Aged About 41 Years,
         R/o - Plot No. 93, Padmavati Nagar, Paota B Road,
         Jodhpur (Raj.).

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10.      M/s Ashapurna Buildcon Ltd, C/o Karan Singh Age - 54,
         R/o - Khasra No. 54/2 Basni Benda, (M.corp) Jhalamand,
         Jodhpur (Raj.).
11.      Karan Singh Khichi S/o Mohan Singh, Aged About 54
         Years, R/o 4/a, East Patel Nagar, Circuit House, Road,
         Ratnada, Jodhpur (Raj.).
12.      Supriya Kanwar W/o Karan Singh, Aged About 46 Years,
         R/o - Plot No. - 123, Central School Scheme, Airforce,
         Jodhpur (Raj.).
13.      Girnar Hotels C/o Karan Singh, Age - 54, R/o - Plot No. 4/
         f, Shastri Nagar, Jodhpur (Raj.).
14.      Karan Singh S/o Mohan Singh, Aged About 54 Years, R/o
         Ashapurna Tower, Ashapurna Basera, Jaisalmer Road,
         Barmer (Raj.)
15.      M/s Ashapurna Buildcon Ltd., C/o Harshvardhan Singh
         Karan Singh, Age 34, R/o- Khasra No. 492/498/1,
         Ashapurna Basera, (M.corp) Pal Road, Jodhpur (Raj.).
16.      Chottu Singh Khichi S/o Sharvan Singh Chichi, Aged
         About 42 Years, R/o Plot No. - 75, Central School
         Scheme, Airforce, Jodhpur (Raj.).
17.      Dr. Savita Singhal W/o Ram Prakash Singhal, Aged About
         62 Years, R/o - Plot No. 111, Vinayak Vihar, Near Dali Bai
         Circle, Jodhpur (Raj.).
18.      Harendra Pratap S/o Daulatram, Aged About 61 Years, R/
         o Bhati Chauraha, Ratanada, Jodhpur (Raj.).
19.      Meena Soni W/o Nirmal Soni, Aged About 54 Years, R/o -
         Plot No. - 47, Vaibhav Vihar, Shikargarh Road, Jodhpur
         (Raj.).
20.      Jugal Kishore Soni S/o Nirmal Soni, Aged About 54 Years,
         R/o - 284, Chand Kutir, Maliyo Ki Gali, Opp, Shiv Mandir,
         Ratanada, Jodhpur (Raj.).
21.      Rita Rathore W/o Tej Pratap Singh Rathore, Aged About
         58 Years, R/o - Plot No. - 196, Umed Heritage, Defence
         Lab Road, Jodhpur (Raj.).
22.      O.p. Vishnoi S/o Bhanwarlal, Aged About 52 Years, R/o
         Gali No. 6, Shaksti Nagar, Paota-C Rod, Jodhpur (Raj.).
23.      Rajwant Kaur W/o Gurupal Singh, Aged About 46 Years,
         R/o - Plot No. 47, Sectino-7, New Power House Road,


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         Jodhpur (Raj.).
24.      Renu Dave W/o Rajendra Dave, Aged About 60 Years, R/o
         Plot No. 4, Jalam Vilas, Paota, Jodhpur (Raj.).
25.      Mohan Kishan Panwar S/o B.l. Panwar, Aged About 58
         Years, R/o - Near K. N. Girls College, Rai-Ka-Bagh,
         Jodhpur (Raj.).
26.      M/s Raj Rock Exports P. Ltd, C/o Pankaj Solanki, Age 45,
         Plot No. - G/49, Stone Park Industrial Area, Jodhpur
         (Raj.).
27.      Om Prakash Mehta S/o Arjun Singhji Mehta, Aged About
         58 Years, R/o Plot No. 248, Umed Heritage, Defence Lab
         Road, Jodhpur (Raj.).
28.      Manish Vadhwani S/o Nanakramji Vadhwani, Aged About
         43 Years, R/o Plot No. 290, Jwala Vihar, Suthala, Jodhpur
         (Raj.).
29.      Dilip Vadhwani S/o Nanakramji Vadhwani, Aged About 40
         Years, R/o 1/a/17, C.h.b. Jodhpur (Raj.).
                                                                   ----Petitioners
                                    Versus
1.       The Chairman, Discom And Rajasthan Urja Vikas Nigam
         Limited, Vidyut Bhawan Janpath Jyoti Nagar, Jaipur -
         302005.
2.       The Jodhpur Vidyut Vitaran Nigam Limited, Through Its
         Managing Director, New Power House, Industrial Area,
         Jodhpur (Raj.) 342005.
3.       Finance Department, Government Of Rajasthan Through
         Its Secretary, Main Building, Gate No. 2, Government
         Secretariat, Jaipur, Rajasthan 302005.
                                                                 ----Respondents


For Petitioner(s)          :    Mr. Yashraj Singh Kanawat
                                Mr. Ankur Mathur
                                Ms. Varsha Paliwal
                                Mr. Sunil Kumar Verma
                                Mr. Vasu Dev Gaur
For Respondent(s)          :    Mr. Dheerendra Singh Sodha with
                                Mr. Rajat Choudhary
                                Mr. Anirudh Singh Shekhawat




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              HON'BLE MR. JUSTICE SUDESH BANSAL

Order

29/04/2026

1. In this batch of writ petitions, the grievance of all petitioners

is identical in nature in respect of claiming exemption from the

electricity duty as promised by the State under the Solar Policy

2019. The writ petition came to be filed when the State revoked

the exemption.

2. Counsel appearing on behalf of respondent- Jodhpur Vidyut

Vitran Nigam Limited pointed out that the issues raised and

involved in these writ petitions have been dealt with by the

Division Bench in D.B. Civil Writ Petition No. 1151/2023 titled

as M/s Ultra Tech Cement Ltd. Vs. Energy Department and

other connected matters decided vide judgment dated

06.04.2026, hence, these writ petitions may be disposed of in

terms of judgment dated 06.04.2026. A copy of the judgment of

Division Bench has been produced before this Court. The relevant

portion of the judgment, Para No.20 & 21, reads as under:-

"20. As an upshot, we are satisfied that, no doubt, while the State can alter/amend/withdraw its policy in the larger public interest and/or fiscal requirements, but cannot take away accrued rights. Thus, the petitioners herein are entitled to the limited benefit ofthe exemption promised under the Solar Policy, 2019, only in respect of those projects which have already been commissioned prior to the impugned amendment. The said amendment cannot operate retrospectively to divest accrued rights and can only have prospective effect.

21. With these observations, the writ petition is accordingly disposed of with liberty to verify exact

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commercial operations date of each of the two solar projects set up by the petitioner i.e. as to whether the same are prior to amendment in the policy and, thereafter, pass independent orders qua each claim of seeking exemption from the electricity duty by granting benefit for the limited period of seven years w.e.f. the commercial operations date (COD)."

3. Counsel for petitioners do not oppose the prayer of

respondent and agreeable to dispose of these writ petitions in

terms of directions issued by the Hon'ble Division Bench in case of

M/s Ultra Tech Cement Ltd. (supra).

4. Accordingly, these writ petitions stand disposed of in the

same terms as indicated in the judgment passed by the Hon'ble

Division Bench in case of M/s Ultra Tech Cement Ltd. (supra).

5. All pending application(s), if any, stand disposed of.

(SUDESH BANSAL),J NITIN/Rashu/14-17

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