SADVICHAR PARIVARversusSTATE OF GUJARAT

     C/SCA/3635/2026                              JUDGMENT DATED: 08/05/2026




             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

               R/SPECIAL CIVIL APPLICATION NO. 3635 of 2026


FOR APPROVAL AND SIGNATURE:


HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK
==========================================================

            Approved for Reporting               Yes          No

==========================================================
                          SADVICHAR PARIVAR
                                 Versus
                        STATE OF GUJARAT & ANR.
==========================================================
Appearance:
AMRITA PATEL FOR MS KRISHA M BHIMANI(12795) for the Petitioner(s)
No. 1
MR VAIBHAV SHARMA AGP for the Respondent(s) No. 1
MR DIPAK R DAVE(1232) for the Respondent(s) No. 2
==========================================================

 CORAM:HONOURABLE MR. JUSTICE HEMANT M.
       PRACHCHHAK

                             Date : 08/05/2026

                               JUDGMENT


1.      RULE. Learned counsel appearing waives service of notice
of rule on behalf of the respective respondents.


2.      With the consent of learned counsel for the respective
parties, the matter is taken up for hearing and disposal.


3.      Present petition is filed by the petitioner under Articles 226
of the Constitution of India and under the provisions of the
Gujarat Electricity Duty Act seeking the following reliefs:-



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     C/SCA/3635/2026                           JUDGMENT DATED: 08/05/2026




          “(A) that the Hon’ble Court be pleased to issue a
          writ of mandamus / certiorari and/or other writ in
          the nature of mandamus / certiorari or any otehr
          appropraite writ quashing and setting aside the
          communication dated 06.03.2026 issued by teh
          Uttar Gujarat Vij Company Limited, Respondent
          No.2 and declare that no electricity duty is payable
          by the petitioner.

          (B) that pending the hearing and final disposal of
          this petition, the Hon’ble Court be pleased to stay
          the communication dated 06.03.2026 issued by
          Uttar Gujarat Vij Company Limited, Respondent
          No.2.

          (C) For ad interim relief in terms of paragraph (B);

          (D) For costs;

          (E) For such other and further reliefs as may be
          deemed appropriate by this Hon’ble Court in the
          present circumstances. “



4.      Heard Amrita Patel, learned counsel on behalf of Ms Krisha
M Bhimani, learned counsel for the petitioner and Mr. Vaibhav
Sharma, learned AGP for respondent no.1 and Mr. Dipak Dave,
learned counsel for respondent no.2. Perused the material placed
on record.


5.      I have heard the learned counsel for the respective parties
and have perused the materials placed on record. It appears that
the petitioner is a charitable trust running hospitals, nursing


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centres, Primary Health Centres and doing other charitable
activities. For the electricity used by the petitioner during earlier
period, no electricity duty was charged from the petitioner.
Subsequently, at the insistance of the State Government, the
respondent authority has charged and demanded the electricity
duty since no certificate was produced by the petitioner with
regard to exemption granted by the State and therefore, the
case of the petitioner was not considered by the respondent
no.2. The petitioner approached respondent no.2 for considering
the case for exemption and their case was considered by the
respondent no.2 from 11.11.2025; however the petitioner
requested that relief may be granted from earlier period
onwards. Considering the submissions of the concerned parties
and after considering the facts, the petitioner was granted an
exemption under the Income Tax Act and respondent no.2
granted an exemption after 2025 but prior thereto i.e. from 2010
onwards they have not considered the case of the petitioner for
exemption and therefore, the present petition is filed by the
petitioner.


6.      Considering the facts and circumstances of the case and
the averments made in the petition and the submissions
canvassed by the respective parties, this Court is of the opinion
that the petitioner shall approach the State i.e. respondent no.1
for the exemption in payment of electricity duty as they are a
charitable trust and providing social services and are not
carrying out commercial activities. The case of the petitioner
shall be considered by the respondent authority for exemption in
payment of electricity duty from 2010 onwards. The respondent
no.1 will consider and decide the same in accordance with law

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  and grant the exemption in favour of the petitioner from
  retrospective effect as they have prayed for. While adjudicating
  the case of the petitioner, respondent no.1 shall consider the fact
  that the petitioner is a charitable trust and providing social
  services and are not carrying out commercial activities. Till the
  decision is not taken by respondent no.1, no recovery is to be
  made against the petitioner for the past electricity duty.


  7.       With the aforesaid conclusion, the present petition is
  disposed of. Rule is made absolute to the extent. Direct service
  is permitted.

                                                                (HEMANT M. PRACHCHHAK,J)
  ANUSRI


Original copy of this order has been signed by the Hon'ble Judge.
Digitally signed by: ANUSRI VASU(HC02352), ENGLISH STENO GRADE-II\, at High Court of Gujarat on 08/05/2026 18:03:56




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