State Of Jharkhand & Ors vs Atibir Hi-Tech Pvt.Ltd., Giridh & Anr

The Supreme Court examined the High Court's judgment regarding M/s. Atibir Hi-Tech Pvt. Ltd.'s liability to pay electricity duty under the Bihar Electricity Duty Act, 1948. The Court noted that the Company was not an assessee under the Act as defined in Section 2(d), particularly in light of the Damodar Valley Corporation's status as a licensee post the repeal of the Indian Electricity Act, 1910. The Court ultimately held that the Company is not obliged to pay the duty and set aside the Deputy Commissioner's order rejecting the cancellation of registration, affirming the High Court's decision.