1 2026:CGHC:20940 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 3457 of 2021 Mahendra Sponge And Power Ltd. Having Its Registered Office At A Block, 2nd Floor, Maruti Business Park, Near Dhupar Pump , Raipur Chhattisgarh . Through Its Authorized Signatory., District : Raipur, Chhattisgarh ... Petitioner versus 1 - State Of Chhattisgarh Through Its Secretary, Department Of Industries, Mahanadi Bhawan, Atal Nagar, Raipur , Chhattisgarh. 2 - The Chief General Manager District Industries And Trade Centre, Raipur , Chhattisgarh. 3 - The Chief Electrical Inspector State Of Chhattisgarh B Block , 2nd Floor, Indrawati Bhawan, Naya Raipur , Raipur Chhattisgarh. 4 - State Of Chhattisgarh Department Of Power, Through Its Secretary, Mahanadi Bhawan, Atal Nagar, Raipur , Chhattisgarh. ... Respondents For Petitioner : Mr. Ankit Singhal, Advocate For Respondents/State : Mr. DR Minj, Dy. Advocate General (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 05.05.2026 1. The petitioner has preferred this writ petition under Article 226 of the Constitution of India, seeking following relief(s):- i. That, this Hon'ble Court may kindly be pleased to issue a writ of mandamus or any other appropriate writ holding, directing and declaring that the demand notice dated 23.6.2021 is illegal BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2026.05.06 11:42:53 +0530 2 and contrary to section 3(1)(c) of the Chhattisgarh Electricity Duty Act, 1949, as amended in year 2013and is also illegal and contrary to the Entry 53-List II of the Constitution, as the demand notice dated 23.6.2021 levies electricity duty on the generation of electricity and not on consumption for the period of March 2007 to March 2018; AND ii. That, this Hon'ble Court may kindly be pleased to issue a writ of mandamus or any other appropriate writ holding, directing and declaring that the demand notice dated 23.6.2021 is illegal and contrary to the unamended section 3(1) of Chhattisgarh Electricity Duty Act, 1949 and is also illegal and contrary to the Entry 53-List II of the Constitution, as the demand notice dated 23.6.2021 levies electricity duty on the generation of electricity and not on consumption for the period of March 2007 to March 2017; AND iii. That, this Hon'ble Court may kindly be pleased to issue a writ of mandamus or any other appropriate writ holding, directing and declaring that the issuance of the demand notice dated 23.6.2021 by the Respondent no.3, while the issue of grant of electricity duty exemption is pending adjudication before this Hon'ble High Court is arbitrary and illegal; AND iv. That, this Hon'ble Court may kindly be pleased to issue a writ of mandamus or any other appropriate writ holding, directing and declaring that the demand notice dated 23.6.2021 by the Respondent no.3 is illegal and contrary to the provisions of section 3(1)(c) of the Electricity Duty, ACT, 1949 as amended in year 2013; AND v. That, this Hon'ble Court may kindly be pleased to issue a writ of mandamus ог any other appropriate writ quashing and setting-aside the demand notice dated 23.6.2021 issued by the Respondent no.3; AND vi. Any other relief as deemed fit and proper by this Hon'ble Court. 2. At the outset, learned counsel for the petitioner submits that the petitioner has already deposited the principal amount after obtaining exemption from the respondents, therefore, this petition has become infructuous insofar as it relates to principal amount. However, he further 3 submits that the issue of interest is still pending consideration before the State Government, therefore, he seeks permission of this Court to withdraw the instant petition with liberty to file a fresh petition, if occasion so arises. 3. Learned counsel for the State has no objection to the prayer made by the petitioner. 4. In view of the aforesaid submissions, the petitioner is permitted to withdraw this petition, with liberty as prayed for, if the same is available to him under the law. 5. Accordingly, this petition is dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) Judge Bini