LexKERALA STATE ELECTRICITY BOARD LTD. & ANR versus RUBFILA INTERNATIONAL LIMITED & ORS.
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A B C D E F G H 768 SUPREME COURT REPORTS [2022] 8 S.C.R. [2022] 8 S.C.R. 768 768 KERALA STATE ELECTRICITY BOARD LTD. & ANR. v. RUBFILA INTERNATIONAL LIMITED & ORS. (Civil Appeal No(s). 8457-8458 of 2022) NOVEMBER 15, 2022 [AJAY RASTOGI AND C.T. RAVIKUMAR, JJ.] Electricity Laws: Exemption of enhanced power tariff – Benefit of five years exemption to new industrial unit from the date of commercial production or from the date of energisation – Writ petition by the respondent no. 1-industrial unit, wherein the Single Judge of the High Court held that the benefit should be given from the date of energisation on the ground of parity as the Electricity Board has extended the benefit of concession to the other industrial unit from the date of energisation – Division Bench upheld the order of the Single Judge – Thereafter, the order in the case of the other industrial unit was withdrawn by the Board – Review petition filed on this ground but it was dismissed holding that withdrawal of order itself would not efface the finding of the judgment – On appeal, held: The High Court’s holding that withdrawal of exemption in the case of the other industrial unit will not efface the finding recorded in the judgment, is not good and is not sustainable in law – Withdrawal of exemption in the case of the other industrial unit remained unchallenged and this being an error apparent on the face of record – What being prayed for is something which does not emerge/contemplate from the Government order and after the order has been withdrawn in the case of the other industrial unit with whom parity was claimed by order of the Electricity Board, no negative equality would have been claimed by the respondent taking aid of Art. 14 of the Constitution – Thus, the impugned judgment followed with order passed by the High Court in the review petition, set aside. CIVIL APPELLATE JURISDICTION : Civil Appeal Nos.8457- 8458 of 2022. From the Judgment and Order dated 22.11.2018 of the High Court of Kerala at Ernakulam in WA No.2089/2018 and Order dated 29.07.2019 in RP No. 506/2019 in WA No. 2089/2018. A B C D E F G H 769 Basant R., Sr. Adv., Raghenth Basant, Ms. Liz Mathew, Vishnu Pazhanganat, Ms. Roopali Lakhotia, Ajay Krishna, Advs. for the Appellants. V. Giri, Sr. Adv., Sreegesh M. K., Amrendra Kumar Mehta, Nishe Rajen Shonker, Ms. Anu K. Joy, Alim Anvar, Advs. for the Respondents. The Judgment of the Court was delivered by RASTOGI, J. 1. Leave granted. 2. The instant appeals are directed against the judgment and order dated 22nd November, 2018 followed with order dated 29th July, 2019 passed by the High Court of Kerala at Ernakulam. 3. The seminal facts relevant for the purpose of disposal of the present appeals are that respondent no. 1 is an industrial unit which started its commercial production on 26th March, 1995 and the unit was energised on 16th September, 1995. 4. The Government of Kerala under its GO dated 6th February, 1992 granted certain incentives in respect of electricity for new industrial units starting commercial production between 1st January, 1992 and 31st December, 1996 for a period of 5 years in regard to payment of enhanced rate of tariff which came into effect from 1st January, 1992. 5. In the first round of litigation, the dispute that arose was as to whether the respondent (industrial unit) is entitled to claim benefit of incentive from the date of commercial production i.e. 26th March, 1995 or from the date of energisation i.e. 16th September, 1995 for a period of 5 years, but the Division Bench of the High Court under its judgment dated 18th January, 2005 held that the crucial date in terms of the GO issued by the Government of Kerala dated 6th February, 1992 is the date of commencement of commercial production and the respondent (industrial unit) started its commercial production on 26th March, 1995 and accordingly while disposing of the petition filed at the instance of the respondent herein returned a finding that the date of commercial production in respect of the respondent (industrial unit) is 26th March, 1995 and the claim for concessional tariff for a period upto 16th September, 2000 based on the date of energisation came to be rejected. The operative part of the Order dated 18th January, 2005 is referred hereunder:- KERALA STATE ELECTRICITY BOARD LTD. v. RUBFILA INTERNATIONAL LIMITED A B C D E F G H 770 SUPREME COURT REPORTS [2022] 8 S.C.R. “We are of the view, crucial date is date of commencement of commercial p
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