2025:HHC:12663 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP Nos. 7956 of 2024 a/w CWP Nos. 33 and 2269 of 2025. Decided on : 06.05.2025 1. CWP No. 7956 of 2024 M/s GMH Organics Unit. …Petitioner Versus State of Himachal Pradesh and others. …Respondents 2. CWP No. 33 of 2025 M/s Haripur Paper Company. …Petitioner Versus State of Himachal Pradesh and others. …Respondents 3. CWP No. 2269 of 2025 M/s Haripur Kraft Company. …Petitioners Versus State of Himachal Pradesh and others. …Respondents Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge Whether approved for reporting?1 1Whether reporters of the local papers may be allowed to see the judgment? 2 2025:HHC:12663 For the petitioners : Mr. Ajay Vaidya, Advocate, in all petitions. For the respondents : Mr. Sumit Sharma, Advocate, for respondents No.1 & 2, in all petitions. Ms. Sunita Sharma, Senior Advocate, with Ms. Sugandh, Verma, Advocate, for respondent No.3, in all petitions. Ajay Mohan Goel, Judge (Oral) As common issues of law and fact are involved in all these writ petitions, therefore, the same are being disposed of vide common judgment. 2. By way of these writ petitions, the petitioners have prayed that in the light of Notification, dated 22.02.2024, as Notification dated 01.09.2023 stands amended qua Industries, who were granted benefits/concessions in Electricity Duty, under the Himachal Pradesh Industrial Investment Policy, 2019, a mandamus be issued to the respondents to refund the Duty, which was paid by the petitioner in between 01.09.2023 and 22.02.2024. 3. Having heard learned counsel for the petitioners as well as learned Deputy Advocate General and learned Senior 3 2025:HHC:12663 Counsel for respondent No.3, this Court is of the considered view that Notification dated 22.02.2024, is prospective in nature and same does not entitles the petitioners for the refund, as is being prayed for. 4. Though learned counsel for the petitioners submitted that the same is retrospective but a perusal of the language of the Notification demonstrates that vide this Notification dated 22.02.2024, the Governor was pleased to amend Notification dated 01.09.2023, with immediate effect, in public interest, qua those Industries, who were granted benefits/concessions in Electricity Duty, under the Himachal Pradesh Industrial Investment Policy, 2019, to the effect that such Industries were to continue to avail the benefits/concessions under the said Policy for the admissible period. 5. Learned counsel for the petitioners also referred to the order passed by the Hon’ble Coordinate Bench in CWP No. 536 of 2024, titled M/s Naxpar Pharma Pvt. Ltd. Vs. State of H.P. & Ors., a/w connected matters, to strengthen his contentions by submitting that there was an admission on the 4 2025:HHC:12663 part of the State through learned Advocate General that the effect of the Notification dated 22.02.2024 was retrospective, however, this Court does not concurs with the submission made by the learned counsel for the petitioner. 6. In fact, a perusal of the order passed by the Hon’ble Coordinate Bench demonstrates that after this Notification dated 22.02.2024 was placed on record during the pendency of the petitions decided by the Hon’ble Coordinate Bench. Hon’ble Coordinate Bench disposed of the petitions in the following terms:- “While placing on record notification dated 22.2.2024, learned counsel for the petitioners fairly submit that present petitions have been rendered infructuous. 2. While fairly acknowledging the factum with regard to issuance of the aforesaid notification, Mr. Anup Rattan, learned Advocate General, states that vide aforesaid notification, a clarification has been issued to the extent that the industries, which have been granted the benefits/concessions in Electricity Duty under the Himachal Pradesh Industrial Investment Policy, 2019, shall continue to avail the benefits/concessions under the 5 2025:HHC:12663 said policy for the admissible period. 3. Since vide aforesaid clarification, Government of Himachal Pradesh has decided not to apply the notification dated 1.9.2023 to the petitioner(s), nothing remains to be adjudicated in the instant proceedings and as such, these petitions are disposed of as having rendered infructuous.” 7. No findings were returned by the Court nor any concession was given by the State that Notification dated 22.02.2024 was retrospective, with effect from 01.09.2023 and in fact, the language of Notification dated 22.02.2024 explicitly makes it operational prospectively. The contents of Notification dated 22.02.2024 are reproduced hereinbelow:- “The Governor, Himachal Pradesh is pleased to amend the notification of even number dated 1.09.2023 to the extent that the industries, who have been granted benefits/concessions in Electricity Duty under the Himachal Pradesh Industrial Investment Policy, 2019, shall continue to avail the benefit/concession under the said policy for the admissible period, with immediate effect, in the public interest.” 8. At this stage, learned counsel for the petitioner 6 2025:HHC:12663 submits that then the petitioners be allowed to withdraw these petitions, with liberty to assail the Notification itself. 9. The petitions are accordingly dismissed as withdrawn, with liberty to the petitioner to assail Notification dated 22.02.2024, if so advised. Pending miscellaneous application(s), if any, also stand disposed of accordingly. (Ajay Mohan Goel) Judge May 06, 2025 (Shivank Thakur)