Patna High Court - Orders
M/S Ntpc Ltd. vs The State Of Bihar & Ors on 23 February, 2015
Author: Ramesh Kumar Datta
Bench: Ramesh Kumar Datta, Anjana Mishra
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.17113 of 2014
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Kanti Bijlee Utpadan Nigam Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17119 of 2014
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Kanti Bijlee Utpadan Nigam Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17123 of 2014
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Kanti Bijee Utpadan Nigam Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17306 of 2014
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M/s NTPC Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17353 of 2014
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M/s NTPC Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17379 of 2014
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M/s NTPC Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
Patna High Court CWJC No.17113 of 2014 (8) dt.23-02-2015
2/3
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17421 of 2014
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M/s NTPC Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17428 of 2014
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M/s NTPC Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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with
Civil Writ Jurisdiction Case No.17429 of 2014
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M/s NTPC Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No.17468 of 2014
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M/s NTPC Ltd.
.... .... Petitioner/s
Versus
The State of Bihar & Ors
.... .... Respondent/s
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CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE JUSTICE SMT. ANJANA MISHRA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
8 23-02-2015Learned counsel for the petitioners submits that the petitioners not being a person who sells electricity to a consumer as defined under Section 2(b) of the Bihar Electricity Patna High Court CWJC No.17113 of 2014 (8) dt.23-02-2015 3/3 Duty Act, the incidence of duty as per charging Section 3 does not fall upon such transactions and they are not liable for payment of any electricity duty.
It is further submitted that the Assessing Officer who has passed the assessment orders does not have jurisdiction to pass such order in terms of the provisions of the Act and the Rules.
As prayed for by learned counsel for the Board, put up on 9th March, 2015 to enable him to seek instructions and file a detailed supplementary counter affidavit in the matter.
In the meantime, no coercive action shall be taken against the petitioners pursuant to the assessment orders.
(Ramesh Kumar Datta, J) S.Pandey/-
(Anjana Mishra, J) U