Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 2016: s.3(2)(iii) Maharashtra Electricity Duty Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Maharashtra Electricity Duty Act, 2016: s.3(2)(iii) – Exemption from electricity duty under – Entitlement of charitable institutions running the educational institutions – Held: Under 2016 Act, electricity duty on the consumption charges or energy consumed for the purposes of, or in respect of a school or college or institution imparting education or training, student’s, hostels run by any local bodies shall alone be exempted from levy of electricity duty – The State Government and the Central Government are also specifically excluded from payment of electricity duty – However, the public sector undertakings are not exempted from payment of electricity Act – Therefore, under s.3(2) of the 2016 Act, the charitable institutions running the educational institutions are not exempted from payment of electricity duty, which as such was specifically exempted under s.3(2)(iiia) of the 1958 Act – The language and words used in s.3(2) are plain and simple and are capable of only one definite meaning that there is no exemption provided under the 2016 Act from levy of electricity duty so far as the charitable education institutions are concerned. Interpretation of statutes: Where the words are clear and unambiguous, recourse cannot be had to principles of interpretation other than the literal view – The exemption provision need to be interpreted literally and when the language used in exemption provision is simple, clear and unambiguous, the same has to be applied rigorously, strictly and literally – Maharashtra Electricity Duty Act, 2016 – s.3(2)(iii). |
Judge | Hon'ble Mr. Justice Mukeshkumar Rasikbhai Shah |
Neutral Citation | 2022 INSC 25 |
Petitioner | The State Of Maharashtra |
Respondent | Shri Vile Parle Kelvani Mandal & Ors. |
SCR | [2022] 1 S.C.R. 160 |
Judgement Date | 2022-01-07 |
Case Number | 7319 |
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