WRIT - C No. 33429 of 2025 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 33429 of 2025 Almehtab Industries Pvt. Ltd. .....Petitioner(s) Versus State Of U.P. And 4 Others .....Respondent(s) Counsel for Petitioner(s) : Raghav Dev Garg, Sr. Advocate, Yashvi Agarwal Counsel for Respondent(s) : C.S.C., Krishna Agarawal, Pranjal Mehrotra Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Anurag Khanna, learned Senior Counsel assisted by Sri Raghav Dev Garg, learned counsel for the petitioner and Sri Pranjal Mehrotra, Sri Krishna Agarawal and Sri Vipul Tripathi, learned counsel for the respondents. 2. Submission is that the petitioner is the first industrial unit in District Amroha inasmuch as it was the first industrial unit established against investment exceeding Rs.25 crores. Therefore, it is entitled to exemption from payment of electricity duty for a period of 15 years. Though such exemption was granted to the petitioner for first 10 years, it has been abruptly discontinued thereafter. The electricity connection has been disconnected and the petitioner has been saddled with demand of Rs.30,58,527.75/-. 3. On the other hand, learned counsel for the Municipal Corpora