M/S. MAGADH SUGAR AND ENERGY LTD. vs THE STATE OF BIHAR

The Supreme Court upheld the decision of the Patna High Court, which refused to entertain a writ petition challenging the imposition of electricity duty and penalty under the Bihar Electricity Duty Act, 1948. The court reasoned that the dispute was factual and should be resolved through the statutory remedy provided by the Act, rather than through writ jurisdiction. Consequently, the appeal was dismissed, affirming the High Court's stance on the appropriate legal recourse for the appellant.