9911796707
TMI Blog2023 (2) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of Electricity Duty payable. 2. The ld. Counsel for the assessee submits that identical issue has been decided by the Tribunal in its own case for the assessment years 2014-15 and 2015-16. The ld. Counsel placed copy of the order for the assessment year 2014-15 in ITA. No. 7146/Del/2017 dated 2.11.2020 wherein the Tribunal followed its earlier order passed for the assessment year 2015-16 in ITA. No. 4980/Del/2018 in assessee's own case dated 16.01.2020 and allowed the appeal of the assessee. 3. The ld. DR placed reliance on the orders of the authorities below. 4. Heard rival submissions perused the orders of the authorities below. On perusal of the order of the Tribunal in assessee's own case for the assessment year 2014-15 in ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions as maybe imposed by the Government. (5) Every licensee shall collect and pay to the Government at the time and in the manner prescribed, the Electricity Duty payable u/s.4 of this Act on the units of energy consumed by every c supplied by him the . duty so payable shall amount recoverable by the licensee in be a debt due by him. 16. Thus, as per section 4 of the such Act the duty is levied on the consumer of electricity specified in column 2 of the schedule and u/s.5 of the Act, the assessee is oblige to collect from the consumers above mentioned duty and pay to the Government at the time and in the manner as prescribed by the rules, thus we find that the Electricity Duty collected on behalf of the Government of Uttar Prad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Uttar Pradesh, as per provisions of Section 4 & 5 the Electricity Duty Act, 1963, therefore, the same is not covered under Clause u/s. 43B(a) of the Act as the any sum payable by the assessee by way of tax duty which means the tax is the indicative of nature of liability. Therefore, the obligation of the assessee being an agent of Uttar Pradesh Government the amount collected by duty is in the fudiciary capacity, therefore, respectfully following the principle laid down in the aforesaid decision, we allow the appeal of the assessee on this ground." 10. Before us, no distinguishing feature in the facts of the case under the year under consideration and that of A.Y. 2015-16 has been pointed out by the Revenue but however Revenue has place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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