1 CGHC010225122021 2026:CGHC:32769 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 3611 of 2021 1. Nova Iron And Steel Limited Located At Village Dagori, Tehsil Belha, Bilaspur Chhattisgarh 495224, Through Its Director, Dinesh Kumar Yadav, S/o Shri Kuldeep Singh Yadav, District : Bilaspur, Chhattisgarh ... Petitioner versus 1. State of Chhattisgarh Through The Secretary, Government Of Chhattisgarh, Department Of Commerce And Industries, Mantralaya, Mahanadi Bhawan, Naya Raipur, District Raipur Chhattisgarh 2. Chhattisgarh State Power Distribution Company Limited, Through Its Managing Director, Dangniya, Raipur Chhattisgarh. 3. Chief Electrical Inspector, Government Of Chhattisgarh, B Block, 2nd Floor, Indrawati Bhawan, Nayaraipur, Raipur Chhattisgarh. 4. Special Secretary, Government Of Chhattisgarh, Department Of Energy, Mantralaya Mahanadi Bhawan, Naya Raipur, Atal Nagar, District Raipur Chhattisgarh. ... Respondents For Petitioner : Mr. Harshmander Rastogi, Advocate For Respondents : Ms. Shailja Shukla, Government Advocate SYED ROSHAN ZAMIR ALI Digitally signed by SYED ROSHAN ZAMIR ALI 2 SB: Hon’ble Mr. Justice Parth Prateem Sahu Order on Board 29.07.2026 1. Petitioner has filed this writ petition seeking following reliefs:- “(a) Quash the Demand Notices Dated 11/06/2021 and 10/08/2021 being illegal, arbitrary and devoid of merit and substance. (b) Direct the respondent no.1 to decide the application dated 27/08/2016 seeking grant of exemption from depositing electricity duty and entry tax. (c) Any other order in favour of the petition as this Hon’ble Court may deem appropriate.” 2. During course of argument, learned counsel for petitioner submits that petitioner has submitted representation dated 07.10.2024 (Annexure P-12) before the Director (Electricity Duty Exemption Division), Directorate of Industries, Raipur, however, till date said representation has not been considered and decided, therefore, a direction be issued to the Director (Electricity Duty Exemption Division), Directorate of Industries, Raipur, to take decision on petitioner’s representation expeditiously within specified time period. 3. Learned Government Advocate appearing on behalf of respondent State submits that as the petitioner is not pressing this writ petition on merits and only seeking a direction to the 3 authority concerned for taking decision on the representation, she is having no objection. She, however, submits that Director (Electricity Duty Exemption Division), Directorate of Industries, Raipur, is not party respondent. 4. Heard learned counsel for the parties and perused the documents annexed along with writ petition. 5. Perusal of relief clause, as quoted above, it is apparent that in Para 10 (b) petitioner has prayed for relief of grant of exemption from depositing electricity duty and entry tax. As petitioner has already submitted letter/representation dated 07.10.2024, after filing of this writ petition, before the Director (Electricity Duty Exemption Division), Directorate of Industries, Raipur for exemption from payment of electricity duty and therefore, I deem it appropriate to dispose of this writ petition directing aforesaid authority to consider and decide representation of petitioner in accordance with law. 6. Consequently, this writ petition stands disposed of with a direction to the Director (Electricity Duty Exemption Division), Directorate of Industries, Raipur to take decision on petitioner’s letter/representation dated 07.10.2024 (Annexure P-12), which is annexed along with rejoinder filed by petitioner, in accordance with law expeditiously, preferably within a period of four months from the date of receipt of the order. 4 7. Petitioner will also be at liberty to submit reminder representation if so desire. If such a representation is submitted by petitioner, the Director (Electricity Duty Exemption Division), Directorate of Industries, Raipur. shall consider and decide the same along with representation dated 07.10.2024. Sd/- (Parth Prateem Sahu) Judge roshan/-