Charitable Education Institutions Not Exempted From Payment Of Electricity Duty Under Maharashtra Electricity Duty Act 2016
Case: State of Maharashtra v. Shri Vile Parle Kelvani Mandal And Ors.
Corum: Justices M.R. Shah and Sanjiv Khanna
Case No.: Civil Appeal No.7319 of 2021
Court Observation: “Therefore, under Section 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 Section 3(2)(iiia) of the 1958 Act. The language and words used in Section 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…Under the 2016 Act, charitable education institutions running the schools or colleges are specifically excluded from the exemption clause/exemption provision – Section 3(2).”
“Other than the State Government, Central Government and the local bodies and the Government hostels, no exemption from payment of electricity duty has been provided.”
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