Topic
The Himachal Pradesh High Court clarifies that Section 11(2) of the Electricity (Duty) Act, 2009 can only raise rates within defined limits and must be guided by clear principles, impacting stone-crusher industries.
The Himachal Pradesh High Court mandates that industries which paid higher electricity duty under a now-amended notification are entitled to automatic adjustment of the excess amount against future duty liabilities. This ruling ensures compliance with the state’s industrial policy and prevents unjust enrichment by the revenue department, directly benefiting eligible industrial units under the 2019 Investment Policy.
Chhattisgarh High Court holds that electricity duty exemptions under Section 3B of the 1949 Act cannot be revoked through tariff schedules alone; a separate, express notification is mandatory. The ruling underscores strict statutory compliance over fiscal policy flexibility, impacting power producers and state energy departments.