9911796707
TMI Blog1995 (5) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... the 1949 Act in premises of M/s. Birla Jute Manufacturing Company Limited - M/s. Birla Ltd. to which the Mines Act, 1952 - the Mines Act applied, was required to be calculated under item (2) and not item (1) of Table to section 3 of the 1949 Act. M/s. Birla Ltd. and its Director, Shri M.M. Gadodia, have filed the above writ Petition under Article 32 of the Constitution of India, impugning the constitutionality of the Madhya Pradesh Electricity Duty (Amendment and Validation) Act, 1984 - the Validation Act which amended certain provisions of the 1949 Act, validating duty levied on consumption of electrical energy imposed under the 1949 Act in respect of premises to which the Mines Act apolied. Since questions arising for our consideration and decision in the Civil Appeal and the writ petition relate to sustainability of levy imposed under the 1949 Act on electrical energy consumed in a premises to which the Mines Act applied, they could be disposed of together. Facts which are material for a proper consideration of the questions arising for our pecision in the said appeal and writ petition, could be stated thus: M/s. Birla Ltd. has set up several industries all over t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the present appeal was pending consideration and decision by this Court, the State of Madhya Pradesh enacted and brought into force the aforesaid validation Act. What has been impughed in the present writ petition by M/s. Birla Ltd. is the constitutional validity of that Validation Act. We have heard learned counsel for the contesting parties in the appeal as well as the writ petition. We have been taken through the judgment of the High Court under appeal and the relevant provisions of the 1949 Act and the Validation Act. Whether the duty leviable on consumption of electrical energy by M/s. Birla Ltd. under section 3 of the 1949 Act in their premises to which the Mines Act applies is at the rate specified in Item (1) or Item (2) of the Table given below that section being the main question which needs to be answered by us in deciding the present appeal and the writ petition, we shall proceed to find the answer therefor, at the first instance. Since the answer to the said question has necessarily to depend on a proper construction to be placed by us on section 3 of the 1949 Act, as a whole, as to its ambit and application, it could be reproduced for the sake of easy ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.5 paise per unit of energy upto 50 units of energy sold or supplied in a month. 7 paise per unit for each additional unit sold or supplied in a month in excess of 50 units but not in excess of 150 units of energy. 12 paise per unit for each additional unit sold or supplied in a month in excess of 150 units of energy. Provided that if the electrical energy sold or supplied for consumption for any one purpose is used either wholly or partly, without the consent of the distributor of energy or producer or electricity, as the case may be, for consumption for any other purpose for which a higher rate of duty is chargeable the entire energy sold or supplied shall be charged at the highest rate applicable. Explanation - For the purpose of this section - (a) Month means such period as may be prescribed and till such period is prescribed, the filing month : (b) Premises used for business, trade commercial purposes or for purpose of professional persuits shall include the premises used - (1) for the purposes of mines to which Mines Act, 1952 (No. 35 of 1952) applies : (2) for the purposes of industries which do not require raw m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for consumption in a township or colony attached to a factory, mine, or institution or a premises getting supply at high voltage or extra high voltage but not covered under Items (1) and (2) of the Table. The rates fixed in respect of electrical energy sold or supplied for consumption in a premises covered by Item (4) cannot be reparded as a premises covered by Item (1) or Item (2) of the Table because of the specific exclusion of those items, as mentioned in Item (4) itself. As seen from Item (5) of the Table, the rate of duty payable for electrical energy sold or supplied for premises or purposes covered thereunder cannot apply to premises or purposes covered in Items (1) to (4) of the Table because of their specific exclusion as mentioned thereunder. When the rates of duty leviable under various items in the Table are seen, each of them applies, according to the purpose for which electrical energy is sold or consumed. Then, comes the proviso to the Table which declares that the electrical energy sold or supplied for consumption for any one purpose is used either wholly or partly, without the consent of the distributor of energy or producer of electricity, as the case may be, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lime-stone bouloersdhokas extracted from the mines are broken into small pieces, i.e., gittis for being used in their cement factory or factory requiring raw-material for carrying on the manufacturing process and prepare finished goods of cement for sale, falls within the description of premises covered by Item (2) of the Table to section 3 of the 1949 Act. But the question is when such premises also falls within the description of premises covered by Item (1) because of clause (b) (1) to the Explanation whether the duty payable for electrical energy used therein could only be what is payable for premises under Item (2) of Table to section 3. Since a premises for which mines Act is made applicable becomes a premises covered by Item (1) of Table to section 3 of the 1949 Act which provides for highest rate of duty leviable for electrical energy consumed in such premises question of leviability of lower duty for such consumption merely because of that premises answering the description of premises in other Item of the Table respecting which lower duty is leviable can never arise, for as we have pointes out already, when once highest rate under an Item is leviable. lower rate leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
