Gujarat HC: The Court Holds in Favour of the Subsidiary Company of a Renowned French Company in the Dispute with the Collector of Electricity Duty

Must Read

SC: Under-21 Convicts Can Be Given Less Than Minimum Sentence, Resorts To Probation of Offenders Act

The Supreme Court resorted to the Probation of Offenders Act to sidestep the mandate under Section 397 of the Indian Penal Code that mentions a sentence of not less than 7 years to those convicted of armed robbery, to give a chance to two young convicts to reform their lives.

Environment Protection Act Passed at the Instance of Foreign Powers: NHAI in Karnataka HC

The National Highways Authority of India (NHAI) claimed in a submission that the Environment Protection Act 1986 was passed not only for the protection of the environment by the parliament but also at the instance of foreign powers. This statement was made while referring to a UN conference and got the NHAI into great trouble in the Karnataka High Court.

Delhi High Court To Implement a Hybrid System Through Virtual and Physical Hearing

On Friday the Delhi High Court said that they have initiated steps to implement a mode wherein hearing can be done by virtual as well as physical mode. The Delhi High Court is aiming to implement the Hybrid mode. It stated that when the particular bench is conducting a virtual hearing the lawyer may opt for this mode after giving prior intimation about the same.

Mercy Plea of Rajiv Gandhi Assassination Case To Be Decided in Four Weeks, TN Governor To Supreme Court

Tamil Nadu Governor Banwarilal Purohit on Thursday told the Supreme Court that a decision on the mercy petition of one of the convicts serving a life sentence for the assassination of former Prime Minister Rajiv Gandhi, AG Perarivalan will be taken within four weeks. The petition has been pending with the Governor since December 30, 2015.

Bombay High Court Questions FIR Over Journalist Alleged of Communist Comment on WhatsApp

An FIR lodged against the editor of Marathi newspaper, Rajkumar Chhajed has been questioned by the Bombay High Court. The Maharashtra Police has accused Chhajed of creating a rift between the two communities based on a WhatsApp message.

Allahabad High Court Expresses Dissatisfaction on Counsels Seeking Unnecessary Adjournments

The petition had been filed by Smt. Radha prayed to issue directions to Judicial Magistrate-I in Faizabad. The petition...

Follow us

The Air Liquide India Holding Private (Petitioner) had challenged the impugned order (2016) passed by Collector of Electricity Duty (Second Respondent) at Gandhinagar, where an exemption from payment of electricity duty under the Gujarat Electricity Duty Act, 1958 (here­in­after “the Act”) to the petitioner has been denied.

The Petitioner is a company incorporated under the Companies Act 1956, and a wholly-owned subsidiary of a French company and a world leader in extraction, production and supply of gases for industry, etc. The petitioner was earlier engaged in providing facilitation for manufacturing of nitrogen gas in the State of Gujarat. In the year 2009, petitioner decided to establish its own independent industrial undertaking for carrying out various activities and the sanction was obtained. However, the Second Respondent in an order in 2010, rejected the application of the petitioner to grant exemption from the electricity duty by considering the independent unit of the petitioner as a new industrial undertaking within the purview of the Act. The petitioner being aggrieved by this preferred an appeal before the Appellate Authority under the Act but they dismissed it. The petitioner thereafter preferred, Special Civil Application before the HC wherein ad interim relief restraining the respondents from initiating coercive recovery of electricity duty from the petitioner was granted by order in 2013. This Court by judgment and order in 2015 ordered to set aside the order passed by the appellate authority in 2013 on the ground that said order was thoroughly non-speaking and unreasoned and remanded the matter back to the original authority (Second Respondent) to ascertain certain limited factual aspects.

Arguments before the Court

The advocate for the petitioner contended that the Petitioner had established that the unit is set up by purchasing new plant and machinery and the plant and machinery at any of the sites of its clients i.e. the plant and machinery previously used at the site other companies are not used in setting up this unit. Per contra, the advocate for the Respondents argued that the petitioner was in the business of manufacture and supply of industrial gases in the State of Gujarat and therefore, the petitioner would not be eligible for exemption from the electricity duty, with other similar arguments.

Decision of the Court

The Court held that the petition succeeds. That the Impugned order of 2016 passed by the Collector of Electricity Duty, Gandhinagar is hereby quashed and set aside. The petitioner is entitled to exemption from payment/levy of electricity duty for five years from 2009 to 2014 and the respondents are hereby directed to refund the amount of electricity duty paid by the petitioner for a period of exemption for industrial consumption of energy under the Act.

[googlepdf url=”https://libertatem.in/wp-content/uploads/2020/02/SCA171822016_GJHC240495942016_5_10012020_watermark.pdf” download=”Download Judgement PDF” ]


Libertatem.in is now on Telegram. Follow us for regular legal updates and judgements from the court. Follow us on Google News, InstagramLinkedInFacebook & Twitter. You can also subscribe for our Weekly Email Updates. You can also contribute stories like this and help us spread awareness for a better society. Submit Your Post Now.

LEAVE A REPLY

Please enter your comment!
Please enter your name here

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Latest News

SC: Under-21 Convicts Can Be Given Less Than Minimum Sentence, Resorts To Probation of Offenders Act

The Supreme Court resorted to the Probation of Offenders Act to sidestep the mandate under Section 397 of the Indian Penal Code that mentions a sentence of not less than 7 years to those convicted of armed robbery, to give a chance to two young convicts to reform their lives.

Environment Protection Act Passed at the Instance of Foreign Powers: NHAI in Karnataka HC

The National Highways Authority of India (NHAI) claimed in a submission that the Environment Protection Act 1986 was passed not only for the protection of the environment by the parliament but also at the instance of foreign powers. This statement was made while referring to a UN conference and got the NHAI into great trouble in the Karnataka High Court.

Delhi High Court To Implement a Hybrid System Through Virtual and Physical Hearing

On Friday the Delhi High Court said that they have initiated steps to implement a mode wherein hearing can be done by virtual as well as physical mode. The Delhi High Court is aiming to implement the Hybrid mode. It stated that when the particular bench is conducting a virtual hearing the lawyer may opt for this mode after giving prior intimation about the same.

Mercy Plea of Rajiv Gandhi Assassination Case To Be Decided in Four Weeks, TN Governor To Supreme Court

Tamil Nadu Governor Banwarilal Purohit on Thursday told the Supreme Court that a decision on the mercy petition of one of the convicts serving a life sentence for the assassination of former Prime Minister Rajiv Gandhi, AG Perarivalan will be taken within four weeks. The petition has been pending with the Governor since December 30, 2015.

Bombay High Court Questions FIR Over Journalist Alleged of Communist Comment on WhatsApp

An FIR lodged against the editor of Marathi newspaper, Rajkumar Chhajed has been questioned by the Bombay High Court. The Maharashtra Police has accused Chhajed of creating a rift between the two communities based on a WhatsApp message.

Allahabad High Court Expresses Dissatisfaction on Counsels Seeking Unnecessary Adjournments

The petition had been filed by Smt. Radha prayed to issue directions to Judicial Magistrate-I in Faizabad. The petition sought a speedy decision in...

[Delhi Riots] When the IT Ministry Calls Us, We Will Go Says Harish Salve To Delhi High Court

The Vice President and Managing Director of Facebook, Ajit Mohan told the Supreme Court that when the representatives of the company are called by the Information Technology Ministry they will come and record their statements.

Allahabad High Court Seeks Response on Compensation of Cutting Trees From National Highways Authority of India (Nhai) 

The Order had come in the form of a Public Interest Litigation (PIL) filed by a bunch of law students in Uttar Pradesh. The...

Doctrine of Proportionality Must Adhere to Reasonableness Principal Test: Madras High Court

Young Men's Christian Association built a commercial complex and leased it without having due permission. The District Collector & Tahsildar issued a show-cause notice...

Delhi High Court Refuses To Stay Release of ‘The White Tiger’ on the OTT Platform Netflix

A plea requesting a stay on the release of the film ‘The White Tiger’ by the American producer, John Hart Jr. alleging copyright violation was rejected by the Delhi High Court on Thursday.

More Articles Like This

- Advertisement -