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2022 (12) TMI 961 - HC - Indian LawsLiability to pay Electricity duty - bulk supply of energy or not - specific case of the petitioner is that it is only a consumer of electricity supply and is not the Licensee of the electricity supply - HELD THAT:- The petitioner, who is undisputedly into the business of operating a hotel is not an industrial consumer, therefore the petitioner does not fall under the definition of “bulk supply” as provided in the said Rules. Accordingly, since the petitioner is not being supplied with bulk supply of energy the petitioner is not an ‘Assessee’ as defined under the said Rules. Therefore, no liability can be imposed upon the petitioner to pay the electricity duty to the Respondent Department. The impugned assessment orders, all dated 15.02.2020 and subsequent notice of demand for the respective financial years, dated 19.02.2020, are, hereby, quashed and set aside - Petition allowed.
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