Indian Kanoon - Search engine for Indian Law

Facts in W.P.Nos.57324-57325/2015 (Talisma Corporation Pvt., Ltd., Vs. BESCOM & Others);

3. The facts of these cases are common and similar illustratively the facts in Writ Petition Nos.57324-57325/2015 of Talisma Corporation Private Limited are given herein below in brief:-

The said industry obtained a Certificate from District Industries Centre, Government of Karnataka on 28.11.2001 certifying that the said industry is engaged in the activity of "Development of Computer Software"

Date of Order 27-11-2017 W.P.Nos.57324-325/2015 and connected matters Talisma Corporation Private Limited & others Vs. The Bangalore Electricity Supply Company Limited & others

12. On the contrary, the learned counsel for the Respondents-BESCOM, Mr.S.Sriranga submitted before the Court that the Electricity Ombudsman in the matter of one M/s.Tavanth Technologies Pvt. Ltd., vs. Assistant Executive Engineer (Elec.) by his order dated 24.06.2013 had dismissed the appeal of a similarly situated Software industry after noticing the facts of the petitioner before this Court M/s.Talisma Corporation, who had obtained a Certificate from IT & BT Department only on 02.04.2011 and the earlier Certificate on 28.11.2001 from Department of Industries was only for the limited purpose to exempt the Entry tax and Purchase tax levied by Commercial Tax Department and there was no specific mention of the power supply concessional rate under HT2(a) category. Therefore, while directing the Executive Engineer to verify the fact relating to M/s.Talisma Corporation also, the Ombudsman dismissed that Date of Order 27-11-2017 W.P.Nos.57324-325/2015 and connected matters Talisma Corporation Private Limited & others Vs. The Bangalore Electricity Supply Company Limited & others appeal of M/s.Tavanth Technologies Pvt. Ltd., and consequently, the Respondent-Asst.Executive Engineer, after verifying the aforesaid facts, that the Certificate of the Director of IT & BT was obtained by the petitioner only in the year 2011, sought to withdraw the concessional rate of tariff under HT2(a) category in the case of the present petitioners.

18. From the facts given above, it is clear that these petitioners had not only obtained the relevant Certificates about their business activities of being engaged in Software Development in the contemporary period when they commenced the business from the District Industries Centre but also from the Director of IT & BT even though later in the year 2006 (Cognizant Technology) and in the year 2011 (Talisma Corporation) and in none of these Certificates issued by the Director of IT & BT, he has found anything contrary to the petitioners viz., that they were throughout not engaged in the business of Software Development only or that they were carrying on any other incidental or ancillary business other than the Software Development also, so as to segregate their power consumption into two or more parts to contend that they would be entitled to Date of Order 27-11-2017 W.P.Nos.57324-325/2015 and connected matters Talisma Corporation Private Limited & others Vs. The Bangalore Electricity Supply Company Limited & others the concessional Tariff under HT2(a) only partly and not for other categories falling under 'commercial' category under HT2(b) category.

20. Nothing of this sort has been done by the Respondents in this case. No reason has been assigned Date of Order 27-11-2017 W.P.Nos.57324-325/2015 and connected matters Talisma Corporation Private Limited & others Vs. The Bangalore Electricity Supply Company Limited & others before this Court by the Respondents-BESCOM to brush aside the Certificates issued by the District Industry Centre in the case of Talisma Corporation in the first instance, much less, there is any justification for them to ignore the Certificate issued to another petitioner namely M/s.Cognizant Technology by the Director of IT & BT himself in the year 2006 as quoted above.