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1 - 10 of 16 (0.30 seconds)Section 3 in The Companies Act, 1956 [Entire Act]
The Electricity Act, 2003
Indian Companies Act, 1913
The Code of Civil Procedure, 1908
The Jiyajeerao Cotton Mills Ltd vs State Of Madhya Pradesh on 31 October, 1961
7B. In Writ Petition No. 4962 of 2007, Mr. Anturkar the learned
counsel for the petitioner has raised some additional issues. As per him a person
like the petitioner, who generates electricity and uses it for himself is not a
consumer within the meaning of Section 2(a) of the Act to the extent of energy so
generated and used by himself. Consequently, the act of the person generating
and using the electricity is not "consumption" and, therefore, Part -G (b) of the
Act is otios and it becomes meaningless. It is further submitted that under these
circumstances the petitioner cannot be levied electricity duty under Section 3 of
the Act and, therefore, the demand notices are required to be quashed and set
aside. This additional issue raised by Mr. Anturkar is no more res integra in view
of the judgment of the Supreme Court in the case of Jiyajeerao Cotton Mills
Limited vs. State of Madhya Pradesh [AIR 1963 SC 414]. The Supreme Court
observed,
"Section 2(a) of the Act defines "consumer". The
definition, so far as relevant, runs thus: 'Consumer' means any
person who consumes electrical energy sold or supplied by a
distributor of electrical energy or a producer ......" 'Producer' as
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defined in Section 2(d-1) of the Act means "a person who
generates electrical energy at a voltage exceeding hundred volts for
his own consumption or for supplying to others". If we read the
two definitions together, omitting the non-essentials, 'consumer'
would include "any person who consumes electrical energy
supplied by a person who generates electrical energy for his own
consumption". Under Section 3 a person who generates electrical
energy over hundred volts for his own consumption is liable to pay
duty on the units of electrical energy consumed by himself. A
producer consuming the electrical energy generated by him is also a
consumer, that is to say, he is a person who consumes electrical
energy supplied by himelf....."