AIR 2011 SUPREME COURT 1175 ::2011 AIR SCW 4292 ::2011 (2) All LJ 674 ::2011 (2) ALJ 674 ::(2011) 2 CivLJ 733 ::(2011) 4 CivilCourtC 805 ::2011 (3) SCC 193 ::(2012) 1 RecCivR 663 ::(2011) 1 Scale 676 ::AIR 2011 SC (Civil) 610 ::(2011) 5 All WC 4986 ::(2011) 3 Mad LJ 721

Supreme Court Of India

(From : Allahabad)

Hon'ble Judge(s): J. M. Panchal, B. S. Chauhan, Gyan Sudha Misra , JJJ

(A) Electricity (Supply) Act (54 of 1948) , S.49— General Clauses Act (10 of 1897) , S.21, S.14— Hill Development Rebate /concession in electricity tariff - Subsequent withdrawal of concession - Cannot be faulted on ground of promissory estoppel - State Govt. in view of S. 21 of General Clauses Act can withdraw exemption notification - Petitioners cannot raise plea of estoppel against Govt. Notification reducing Hill Development Rebate to 0% as there can be no estoppel against the statute. AIR 2008 SC 693, Overruled. Evidence Act (1 of 1872) , S.115— In the instant case the notification granting rebate to the industries set up in hill areas, was issued in exercise of powers conferred by S. 49 of Electricity (Supply) Act, 1948. By the said notification rebate in electricity charges to the extent of 33.33% was given to the industries, which were set up in the hill areas during the specified period. This benefit was subsequently withdrawn in exercise of another statutory power conferred by another statute namely U. P. Electricity Reforms Act, 1999. By virtue of S. 21 of General Clauses Act, the power to rescind a notification is inherent in the power to issue the notification without any limitations or conditions. Section 21 embodies a rule of construction. The nature and extent of its application must be governed by the relevant statute which co....