STATE OF JHARKHAND vs ATIBIR HI-TECH PVT.LTD., GIRIDH

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 and the Bihar Electricity Duty Rules, 1949. The Court noted that the Company, having applied for cancellation of its registration as an assessee, was not liable to pay duty and surcharge, as the Deputy Commissioner's rejection of the cancellation was set aside. The Court emphasized the interpretation of Section 3 of the 1948 Act and the status of Damodar Valley Corporation as a licensee under the Electricity Act, 2003, ultimately affirming the High Court's decision that the Company was not an assessee under the Act.