{1) S.B. CIVIL WRIT PETITION NO.2057/99. BIRLA JUTE & INDUSTRIES LTD. VS. STATE OF RAJASTHAN & ANR. DATE OF ORDER : 16.07.2007. HON'BLE MR. GOVIND MATHUR, J. Mr. J.L. Purohit for the petitioner. Mr. Ravi Bhansali for the respondents. The petitioner – a Company incorporated under the provisions of Indian Companies Act have cement manufacturing units in the name of Birla Cement Works and Chittor Cement Works with four electricity connections. A duty under the Rajasthan Electricity (Duty) Act, 1962 on the electricity consumed is payable to the State Government by the electricity consumers as per rates prescribed in accordance with Rajasthan Electricity (Duty) Rules, 1970. The duty aforesaid is required to be collected by the respondent Rajasthan State Electricity Board being supplier of the electricity. The duty prescribed by the Government up to 11.05.1989 was @ 7 paisa per unit and thereafter it was @ 8 paisa per unit for the billing month relating to electricity consumption in the month of May 1989. The respondent Board {2) determined the duty chargeable for the petitioner @ 8 paisa per unit instead of @ 7 paisa per unit up to 11.05.1989, hence the petitioner raised a dispute before Commercial Taxes Officer (CTO), Chittorgarh as per Rule 11 of the Rules of 1970. The Commercial Taxes Officer by his order dated 06.06.1990 held that up to 11.05.1989, the duty could have been charged from the petitioner @ 7 paisa per unit only, therefore, the determination of duty @ 8 paisa per unit from 01.05.1989 to 11.05.1989 was declared illegal. The CTO accordingly ordered to adjust the excess amount of duty deposited by the petitioner for electricity bills relating to subsequent months. No such adjustment of excess duty was made, however, the Government of Rajasthan under a Notification dated 11.07.1990 applied the duty @ 8 paisa per unit for the billing month of June 1989, meaning thereby the duty @ 8 paisa per unit was made applicable from 01.05.1989. Being aggrieved by the same, this petition for writ is preferred. The contention of the petitioner as averred in the petition is that before issuance of the Notification 11.07.1990, the duty against electricity consumption up to 11.05.1989 was @ 7 paisa per unit and the respondent State enhanced it with retrospective effect, that effected accrued and settled rights of the petitioner adversely. {3) No reply to the writ petition has been filed on behalf of the State of Rajasthan. In reply to the writ petition filed on behalf of the Rajasthan State Electricity Board, it is contended that compliance of the order dated 06.06.1990 passed by the CTO, Chittorgarh was not made by adjustment the excess duty said to be paid by the petitioner in light of the Notification dated 11.07.1990. Heard counsel for the parties. The petitioner in accordance with the Act of 1962 and the Rules framed thereunder was liable to pay duty on electricity consumption @ 7 paisa per unit up to 11.05.1989. A change in the rate of duty was made with retrospective effect under the Notification dated 11.07.1990. The petitioner quite prior to that already deposited the duty whatever chargeable. As a matter of fact, the petitioner deposited duty in excess from 01.05.1989 to 11.05.1989. The duty leviable was only @ 7 paisa per unit, but the supplier charged the same @ 8 paisa per unit. The duty once determined created a valuable right in favour of the consumer and that could have not been altered by the State Government with retrospective effect as done in the {4) instant matter under the Notification dated 11.7.1990. Thus, this petition for writ deserves acceptance. Accordingly, the writ petition is allowed. The prescription of the duty @ 8 paisa per unit w.e.f. 01.05.1989 up to 11.05.1989 as per the Notification dated 11.07.1990 is quashed. The respondents are directed not to charge duty from the petitioner under the Act of 1970 @ 8 paisa per unit for the period commencing from 01.05.1989 to 11.05.1989. The respondents shall adjust the duty paid by the petitioner in excess as held by the CTO, Chittorgarh under the order dated 06.06.1990 in the subsequent electricity consumption bills. No order to cost. (GOVIND MATHUR)J. Anil/