2023 (6) TMI 980

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..... 3B - electricity duty collected by the assessee as per the provisions of Punjab Electricity (Duty) Act, 1958 - As per HC applicability of Section 43B on the electricity duty, needs to be answered aga .....

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..... the Petitioner(s) : Mr. N Venkatraman, A.S.G., Mr. Raj Bahadur Yadav AOR, Ms. Prashant Singh II, Adv., Mr. V Chandrashekhara Bharathi, Adv., Ms. Nisha Bagchi, Adv. And Mr. A K Kaul, Adv. ORDER .....

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