HIGH COURT OF TRIPURA _A_G_A_R_T_A_L_A_ WP(C) No.499 of 2025 North Eastern Electric Power Corporation Limited, a Government of India Enterprise, having its registered and Head Office at Laitumkhrah, Shillong, Meghalaya–793003 and Branch Office at Ramchandra Nagar, Tripura, represented by its Head of Power Section, Agartala Gas Based Power Station (AgGBPS), NEEPCO, Administrative Building, P.O. Ramchandra Nagar, P.S. Bodhjungnagar, District- West Tripura, Pin-799008. ...... Petitioner(s) V E R S U S 1. The State of Tripura, represented by its Secretary, Department of Finance, Government of Tripura, Civil Secretariat, New Capital Complex, P.O. Secretariat, Agartala, Tripura 799010. 2. The Assistant Commissioner of Taxes (Appellate Authority), Government of Tripura, Commissionerate of Taxes & Excise, Khadya Bhavan, P.N. Complex, Gurkhabasti, Agartala, Tripura, District- West – 799006. 3. The Superintendent of Taxes, Charge-VIII (also known as the Superintendent of Electricity Duty, Charge-VIII) (The Assessing Authority), Government of Tripura, Kar Bhavan, Palace Compound, Agartala, P.O. Agartala, P.S. West Agartala, Agartala, Tripura, District- West, Pin- 799001. ..…. Respondent(s) For Petitioner(s) : Mr. B.N. Majumder, Sr. Advocate, Mr. Samrat Sarkar, Advocate, Mr. Elembrok Debbarma, Advocate. For Respondent(s) : Mr. Kohinoor N Bhattacharya, G.A. HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON’BLE MR. JUSTICE S. DATTA PURKAYASTHA =O=R=D=E=R= 02/09/2025 Since the petitioner has an effective alternative remedy under Section 13 of the Tripura Electricity Duty Act, 2019, granting liberty to the petitioner to avail the said remedy, this instant writ petition is disposed of. Pending applications(s), if any, also stands disposed of. (S. DATTA PURKAYASTHA, J) (M.S. RAMACHANDRA RAO, CJ) DIPESH DEB Digitally signed by DIPESH DEB Date: 2025.09.03 18:17:32 +05'30'