Sadvichar Parivar Vs State of Gujarat & Anr (Gujarat High Court)
In the case of Sadvichar Parivar Vs State of Gujarat & Anr before the Gujarat High Court, the petitioner charitable trust filed a petition under Article 226 of the Constitution of India and the Gujarat Electricity Duty Act seeking quashing of the communication dated 06.03.2026 issued by Uttar Gujarat Vij Company Limited demanding electricity duty and seeking a declaration that no electricity duty was payable.
The Court noted that the petitioner was engaged in running hospitals, nursing centres, Primary Health Centres, and other charitable activities. It was observed that during earlier periods, no electricity duty had been charged from the petitioner. Subsequently, electricity duty was demanded after the State Government insisted upon production of a certificate regarding exemption granted by the State. Since no such certificate had been produced, the respondent authority did not consider the petitioner’s case for exemption.
The petitioner later approached the respondent authority for exemption, and the case was considered from 11.11.2025 onwards. However, the petitioner sought exemption for the earlier period beginning from 2010. The Court observed that the petitioner had already been granted exemption under the Income Tax Act and that the respondent authority had granted exemption after 2025, but had not considered the petitioner’s claim for the period from 2010 onwards.
