{"id":20612,"date":"2008-04-30T00:00:00","date_gmt":"2008-04-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-jharkhand-ors-vs-atibir-hi-tech-pvt-ltd-giridh-on-30-april-2008"},"modified":"2017-05-28T17:32:58","modified_gmt":"2017-05-28T12:02:58","slug":"state-of-jharkhand-ors-vs-atibir-hi-tech-pvt-ltd-giridh-on-30-april-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-jharkhand-ors-vs-atibir-hi-tech-pvt-ltd-giridh-on-30-april-2008","title":{"rendered":"State Of Jharkhand & Ors vs Atibir Hi-Tech Pvt.Ltd., Giridh & … on 30 April, 2008"},"content":{"rendered":"
Supreme Court of India<\/div>\n
State Of Jharkhand & Ors vs Atibir Hi-Tech Pvt.Ltd., Giridh & … on 30 April, 2008<\/div>\n
Bench: S.H. Kapadia, B. Sudershan Reddy<\/div>\n
                               IN THE SUPREME COURT OF INDIA\n\n                     CIVIL APPELLATE JURISDICTION\n\n                      CIVIL APPEAL NO. 3450 OF 2008\n                     (Arising out of SLP(C) No. 7272\/2007)\n\n\nState of Jharkhand & Ors.                            ... Appellant(s)\n\n        versus\n\nAtibir Hi-Tech Pvt. Ltd., Giridh and Anr.    ... Respondent(s)\n\n                                      With\n\nCivil Appeal No.3451\/2008 (@ SLP (C) No.5520 of 2007)\nCivil Appeal No.3452\/2008 (@ SLP (C) No.5962 of 2007)\nCivil Appeal No.3453\/2008 (@ SLP (C) No.8916 of 2007)\nCivil Appeal No.3454\/2008 (@ SLP (C) No.9393 of 2007)\nCivil Appeal No.3456\/2008 (@ SLP (C) No.2291 of 2008)\n\n\n                                   ORDER\n<\/pre>\n
        Leave granted.\n<\/p>\n
        This batch of Civil Appeals is filed by the State of Jharkhand against the<\/p>\n
judgment and order passed by the High Court of Jharkhand at Ranchi.<\/p>\n
        For the sake of convenience we may mention facts of the case in original<\/p>\n
Writ Petition (T) No. 6163 of 2006 filed by M\/s. Atibir Hi-Tech (Pvt) Ltd. v\/s.<\/p>\n
State of Jharkhand disposed of by the High Court vide its judgment dated<\/p>\n
11.1.2007.\n<\/p>\n
        M\/s. Atibir Hi -Tech Pvt. Ltd. is an Industry having Induction Furnace
\nand Rolling Mill at Mohanpur. It purchases electricity from Damodar Valley<\/p>\n
Corporation (“DVC”, for short) for the purpose of its Industry under an<\/p>\n
agreement executed between it and DVC (respondent No.2 herein).                  The<\/p>\n
petitioner started its commercial activities from November, 1998.        Before the<\/p>\n
High Court the Company pleaded that under ill-advice it had applied for<\/p>\n
registration as an assessee under Rule 3 of Bihar Electricity Duty Rules, 1949 and<\/p>\n
consequently on 9th December, 1999 it stood registered under Rule 4 and a<\/p>\n
Registration Certificate stood issued making it liable to pay duty for distribution<\/p>\n
and\/or consumption of energy from 7.11.1998, as an assessee under the Bihar<\/p>\n
Electricity Duty Act, 1948.       Accordingly, the Company sought refund of<\/p>\n
electricity duty and surcharge paid on the footing that it had applied for<\/p>\n
cancellation of registration which was wrongly rejected by the Authority under<\/p>\n
the said Rules, 1949. In short, the Company submitted before the High Court<\/p>\n
that it was not obliged to pay duty directly to the State as an assessee and that the<\/p>\n
Deputy Commissioner had wrongly dismissed their application for cancellation of<\/p>\n
registration. The Company accordingly sought refund of the duty paid by them<\/p>\n
for the period 7.11.1998 to 27.1.2006. Having examined the provisions of the said<\/p>\n
1948 Act and the said 1949 Rules, the High Court, inter alia, came to the<\/p>\n
conclusion vide impugned judgment that the Company was not liable to pay duty<\/p>\n
and surcharge and consequently the impugned order dated 3rd March, 2006<\/p>\n
passed by Deputy Commissioner of Commercial Taxes rejecting the application of<\/p>\n
the petitioner for cancellation of registration was set aside. Hence, this Civil<\/p>\n
Appeal has been filed by the State.\n<\/p>\n
        The matter was argued threadbare before this Court.               We have<\/p>\n
examined in detail the impugned judgment of the High Court. The key issue<\/p>\n
which arose for determination before the High Court was whether the Company<\/p>\n
was an assessee under the 1948 Act read with 1949 Rules. Detailed arguments<\/p>\n
were advanced before us on the interpretation of Section 3 of 1948 Act in the light<\/p>\n
of the judgment of the Supreme Court in the case of Damodar Valley Corporation<\/p>\n
Vs. State of Bihar (1976 (3) SCC 710).\n<\/p>\n<\/p>\n
        At this stage we may state that, on instructions, learned counsel for the<\/p>\n
Company – respondent No.1 (M\/s. Atibir Hi-Tech Pvt. Ltd.) stated that the said<\/p>\n
respondent would not press its claim for refund, particularly, as the said<\/p>\n
Company is interested in an authoritative decision of this Court on its liability to<\/p>\n
pay duty\/surcharge to the State. According to the learned counsel, the Company<\/p>\n
is not an assessee under the said 1948 Act and, therefore, it is not bound to file<\/p>\n
returns and face assessment proceedings under the said Act. It is important to<\/p>\n
note at this stage that under Section 2(d) of the 1948 Act, the word `licensee’ is<\/p>\n
defined to mean any person including a Company licensed under Part II of Indian<\/p>\n
Electricity Act, 1910 to supply energy. Pre 2003, Damodar Valley Corporation<\/p>\n
was not a licensee under Indian Electricity Act, 1910. However, on 10.6.2003 the<\/p>\n
earlier enactment, namely, Indian Electricity Act, 1910 stood repealed and it<\/p>\n
stood replaced by the Electricity Act, 2003. Under fourth proviso to Section 14 of<\/p>\n
the said 2003 Act it has been stipulated that Damodar Valley Corporation shall be
\ndeemed to be a licensee under 2003 Act but shall not be required to obtain a<\/p>\n
licence under the said Act and the provisions of Damodar Valley Corporation<\/p>\n
Act, 1948 insofar as they are not inconsistent with the provisions of the Act, shall<\/p>\n
continue to apply to that Corporation.\n<\/p>\n<\/p>\n
        In our view, with the enactment of the Electricity Act, 2003 the nature of<\/p>\n
the dispute has undergone structural change particularly in view of the fact that<\/p>\n
under the Electricity Act, 2003 the entire scheme brings in new concepts like<\/p>\n
`deemed licensee’. In this connection Section 185 which deals with repeal and<\/p>\n
savings is also relevant. This aspect has not, at all, been considered by the High<\/p>\n
Court in the impugned judgment.          In fact, upfront this question was not<\/p>\n
specifically raised by any of the Companies before the High Court. However,<\/p>\n
since an important point of law arises, we are of the view that the point needs to<\/p>\n
be considered afresh by the High Court keeping in mind the change in law in view<\/p>\n
of the Electricity Act, 2003. We may reiterate that the respondent – Company<\/p>\n
has fairly given up its claim for refund and, therefore, what needs to be decided is<\/p>\n
whether the said Company or the Damodar Valley Corporation is the assessee<\/p>\n
under the 1948 Act particularly in view of the provisions of Section 14 of the Said<\/p>\n
2003 Act; the effect of 2003 Act on the Registration Certificate issued earlier<\/p>\n
under the Bihar Electricity Act, 1948 and the interpretation of 1948 Act, the 1949<\/p>\n
Rules in juxtaposition to the Electricity Act, 2003. These questions were not<\/p>\n
raised and, therefore, not gone into by the High Court, however, they are of<\/p>\n
considerable public importance hence we have to remit this matter for
\nconsideration in accordance with law.\n<\/p>\n<\/p>\n
      We make it clear that till the High Court decides the matter the respondent<\/p>\n
– Company shall continue to pay duty\/surcharge under the 1948 Act. It may be<\/p>\n
clarified that the Company is directed to pay the taxes under the said 1948 Act as<\/p>\n
the primary question involved is not on quantum of liability, but whether the<\/p>\n
Company is required to file its returns as an assessee under the Act or whether it<\/p>\n
is the obligation of Damodar Valley Corporation to do so.             We keep all<\/p>\n
contentions on both sides expressly open. We, however, make it clear that the<\/p>\n
High Court shall also consider whether its judgment should or should not operate<\/p>\n
prospectively, particularly, when after the enactment of the 2003 Act the<\/p>\n
Regulatory Regime has come into force.\n<\/p>\n<\/p>\n
      Liberty is given to the respondent – Company to amend its original Writ<\/p>\n
Petition (T) No. 6163 of 2006. Needless to add that the State and Damodar Valley<\/p>\n
Corporation would be entitled to file its additional affidavit to the amended Writ<\/p>\n
Petition.\n<\/p>\n<\/p>\n
      We request the High Court to hear and expeditiously decide the Writ<\/p>\n
Petition in accordance with law within a period of four months from today.<\/p>\n
      Accordingly the civil appeals are disposed of with no order as to costs.
\n                     ………………………….J.\n<\/p>\n
                  (S.H. Kapadia)<\/p>\n
                    ………………………….J.\n<\/p>\n
                  (B. Sudershan Reddy)
\nNew Delhi;\n<\/p>\n
April 30, 2008.<\/p>\n
\n                       IN THE SUPREME COURT OF INDIA\n\n                        CIVIL APPELLATE JURISDICTION\n\n                       CIVIL APPEAL NO. 3457 OF 2008\n                      (Arising out of SLP(C) No.9700 of 2007)\n\nTata Steel Limited                                       ... Appellant(s)\n\n                            Versus\n\nState of Jharkhand & Ors.                                ... Respondent(s)\n\n\n                                     ORDER\n\n\n           Leave granted.\n\n           This    matter is a sequel to Civil Appeal No. 3450 of 2008\n\n<\/pre>\n
(Arising out of SLP (C) No.7272 of 2007) – State of Jharkhand &<\/p>\n
others v. Atibir Hi-Tech Pvt. Ltd., Giridh and Anr.<\/p>\n
           Two questions arose for determination before High Court of<\/p>\n
Jharkhand at Ranchi in original Writ Petition (T) No.6163 of 2006 which<\/p>\n
came to be decided vide judgment and order dated 11.1.07 (“impugned<\/p>\n
judgment”, for short).\n<\/p>\n
           The two questions were :\n<\/p>\n
     (a)          Whether Department was entitled to reopen the completed<\/p>\n
     assessment under the provisions of Bihar Electricity Duty Act, 1948;<\/p>\n
     and<\/p>\n
     (b)          Whether Tata Steel Ltd. (appellant herein) is an assessee
\n     under the said 1948 Act.\n<\/p>\n<\/p>\n
       The High Court has not considered the first above-mentioned<\/p>\n
issue. It has not decided the question as to whether the Department was<\/p>\n
justified in reopening the assessment. Therefore, we hereby set aside the<\/p>\n
impugned judgment and remit the matter to the High Court for fresh<\/p>\n
consideration in accordance with law.\n<\/p>\n
       As regards the second point, namely, whether the appellant, Tata<\/p>\n
Steel Ltd., is an assessee under the said 1948 Act, we may state that the<\/p>\n
dispute in that regard is covered by our order in Civil Appeal No 3450<\/p>\n
of 2008 (Arising out of SLP (C) No.7272 of 2007) – State of Jharkhand<\/p>\n
& others v. Atibir Hi-Tech Pvt. Ltd., Giridh and Anr. We may state that<\/p>\n
Tata Steel Ltd. in its original writ petition before the High Court had raised<\/p>\n
the dispute, namely, that Damodar Valley Corporation alone was the<\/p>\n
assessee and that Tata Steel Ltd. could not be an assessee under the<\/p>\n
1948 Act. For the sake of clarity and to avoid confusion we direct the<\/p>\n
appellant-Tata Steel Ltd. to file an independent writ petition on this count<\/p>\n
before the High Court within four weeks from today and if the High Court<\/p>\n
is so moved within the stipulated period, it is requested to hear the<\/p>\n
independent writ petition of Tata Steel Ltd. along with the original Writ<\/p>\n
Petition (T) No.6163 of 2006 filed by M\/s. Atibir Hi-Tech Pvt. Ltd.,<\/p>\n
Giridh v. State of Jharkhand & others so that both the matters could be
\nheard simultaneously and disposed of together.\n<\/p>\n
       Subject to what is stated hereinabove, this civil appeal stands<\/p>\n
disposed of with no order as to costs.\n<\/p>\n<\/p>\n
                                            ………………………………J.\n<\/p>\n
                                            (S.H. KAPADIA)<\/p>\n
                                            ………………………………J.\n<\/p>\n
                                            (B. SUDERSHAN REDDY)<\/p>\n
New Delhi;\n<\/p>\n
April 30, 2008.<\/p>\n
\n                    IN THE SUPREME COURT OF INDIA\n\n                     CIVIL APPELLATE JURISDICTION\n\n                     CIVIL APPEAL NO. 3458 OF 2008\n                    (Arising out of SLP(C) No. 19433\/2007)\n\n\nDamodar Valley Corporation                         ... Appellant(s)\n\n        versus\n\nTata Steel Ltd. & Ors.                             ... Respondent(s)\n\n\n\n\n                                     With\n\n<\/pre>\n
           Civil Appeal No.3459\/2008   (@ SLP (C) No.19438 of 2007)
\n           Civil Appeal No.3460\/2008   (@ SLP (C) No.19437 of 2007)
\n           Civil Appeal No.3461\/2008   (@ SLP (C) No.19435 of 2007)
\n           Civil Appeal No.3462\/2008   (@ SLP (C) No.15546 of 2007)
\n         Civil Appeal Nos.3463-67\/2008 (@ SLP (C) Nos.19921-19925 of 2007)<\/p>\n
                                  ORDER<\/p>\n
        Leave granted.\n<\/p>\n
     Civil Appeal Nos.3463-67\/2008 (@ SLP (C) Nos.19921-19925 of 2007) are<\/p>\n
taken on board.\n<\/p>\n<\/p>\n
     In view of the Order passed in Civil Appeal No.3450\/2008 (@ SLP (C)<\/p>\n
No.7272 of 2007) – State of Jharkhand & Ors. v. Atibir Hi-Tech Pvt. Ltd., Giridh
\nand Anr. these civil appeals are accordingly disposed of with no order as to costs.<\/p>\n
                                                         ………………………….J.\n<\/p>\n
         (S.H. Kapadia)<\/p>\n
                                                         ………………………….J.\n<\/p>\n
          (B. Sudershan Reddy)
\nNew Delhi;\n<\/p>\n
April 30, 2008.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India State Of Jharkhand & Ors vs Atibir Hi-Tech Pvt.Ltd., Giridh & … on 30 April, 2008 Bench: S.H. Kapadia, B. Sudershan Reddy IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3450 OF 2008 (Arising out of SLP(C) No. 7272\/2007) State of Jharkhand & Ors. … Appellant(s) versus […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-20612","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nState Of Jharkhand & Ors vs Atibir Hi-Tech Pvt.Ltd., Giridh & ... on 30 April, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-jharkhand-ors-vs-atibir-hi-tech-pvt-ltd-giridh-on-30-april-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Jharkhand & Ors vs Atibir Hi-Tech Pvt.Ltd., Giridh & ... on 30 April, 2008 - 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