Himachal Pradesh High Court
CWP/16285/2026 on 13 October 2026
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IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
CWP No.16285 of 2026
Date of Decision: 13.10.2026 _____________________________________________________________________ Winsome Textiles Ltd. ……...Petitioner Versus State of Himachal Pradesh and Ors. …....Respondents
Coram
Hon’ble Mr. Justice Sandeep Sharma, Judge. Whether approved for reporting?
For the Petitioner: Mr. Arjun Lall, Mr. Vidur Kapur, Ms. Tamanna Basoli and Mr. Hitesh Chauhan, Advocates.
For the Respondents: Mr. Rajan Kahol & Mr. Vishal Panwar, Additional Advocates General and Mr. Ravi Chauhan & Mr. Anish Banshtu, Deputy Advocates General, for respondent No.1/State.
Ms. Sunita Sharma, Senior Advocate with Mr. Dhananjay Sharma, Advocate, for respondents No. 2 & 3. __________________________________________________________________________
Sandeep Sharma, J. (Oral)
While placing on record communication dated 09.10.2026 issued under the signatures of Joint Secretary (Power) to the Government of Himachal Pradesh, enclosing therewith communication dated 08.10.2026 addressed to the Managing Director, HPSEBL, Vidyut Bhawan, Shimla-4, conveying approval of the Government to implement the judgment dated 07.08.2026 passed by the Division Bench of this Court in CWP No. 9360 of 2025 titled as M/s Ruchira Papers Limited vs HPSEBL and others, Mr. Rajan Kahol, learned Additional Advocate General, states that relief claimed in the instant petition has been decided to be extended to the petitioner and as such, nothing remains to be adjudicated in the instant proceedings.
2. Having carefully perused the aforesaid documents, which are taken on record, this Court finds that since respondent-State has decided to accept the claim of the petitioner on the basis of M/s Ruchira Papers Limited (supra), wherein Section 3 sub rule (11) of the Himachal Pradesh Electricity Duty Act, 2009 has been struck down.
3. In the petition at hand, petitioner, on the basis of Ruchira Papers Limited (supra), seeks direction to the respondents to refund sum of Rs. 31,11,090/- deposited on account of electricity duty relatable to Section 3(1)(xi) of the Himachal Pradesh Electricity Duty Act, 2009.
4. Since aforesaid Section stands struck down by this Court in the aforesaid judgment, this Court vide order dated 18.09.2026 specifically called upon learned Additional Advocate General to have instructions “whether judgment passed in Ruchira Papers Limited (supra) has been laid challenge in the Hon'ble Apex Court or same has attained finality. In the aforesaid background, in view of instructions dated 09.10.2026, as have been taken note of hereinabove, whereby the respondent-State has decided to implement the judgment passed in Ruchira Papers case, claim of the petitioner deserves to be allowed
5. Consequently, in view of above, the present petition is allowed in terms of M/s Ruchira Papers Limited (supra) and letter dated 05.02.2026 (Annexure P-3) issued by respondent No.3 is quashed and set aside, with direction to the respondents to refund sum of Rs. 31,11,090/- deposited by the petitioner on account of electricity duty expeditiously, preferably within a period of six weeks. In the aforesaid terms, present petition is disposed of along with pending applications, if any.
October 13, 2026
(Sandeep Sharma), (manjit)
Judge