1991 (3) TMI 156

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.... of towers and transmission lines etc. The Central Excise and Customs authorities required the Board to pay excise duty on goods manufactured in its fabrication unit. The Board protested and made representations in connection therewith; but its plea was rejected by the Department by its order dated 5-9-1983. Officials of the Department of Central Excise had also seized fabricated steel, iron etc. Hence this petition. 2. Respondents have filed counter affidavit and the petitioner has filed rejoinder affidavit in reply thereto. We have heard the learned counsel for the petitioner and the learned standing counsel for the Department and the writ petition is being disposed of in accordance with the rules of the court. 3. Learned counsel fo....

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....tioner is that the Board is a Department and part of the State Govt. of U.P. and as such goods manufactured by it in its unit have been exempted from payment of excise duty and in this connection he has relied on the definition of the "State" contained in Art. 12 of the Constitution of India. Under this article not only the Government (the Government and Parliament of India and the Governments and Legislatures of States) but all local and other authorities within the territory of India or under the control of the Government of India have been included in the definition of the word "State". This definition includes within its ambit all constitutional and other authorities on whom powers are conferred by law. State Electricity Board constitut....

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....re not equivalent to the Government for all purposes as definition of "State" under Art. 12 of the Constitution is limited in operation to Part III and IV of the Constitution. In this connection reference may be made to the decision of the Supreme Court in the case of Ajay Hasia v. Khalid Mujib - AIR 1981 S.C. 487 wherein it was observed as follows : "It is also necessary to add that merely because a juristic entity may be an 'authority' and therefore 'State' within the meaning of Art. 12, it may not be elevated to the position of 'State' for the purpose of Arts. 209, 310 and 311 which find a place in Part XIV. The definition of 'State' in Art. 12 which includes an authority within territory of India or under the control of the Governmen....