TAMIL NADU ELECTRICITY BOARD & Anr. v. STATUS SPINNING MILLS LTD & Anr.

2.5 The notification dated 31.01.1995 postulated con- cession to the new High Tension industries "to be set up" for the first three years from the date the consumer is given a service connection. It did not speak of commencement of production. It intended to attain a certainty as to from which date such concession would be available. Grant of service connection was considered to be a pre-requisite F for grant of the concession. It is in this context, the im- pugned amendment will have to be construed. It fixes a cut off date beyond which the concession shall not be available to the industries, viz., those who had set up in any area on or after 15.02.1997. [para 24] [896-B,C,D] G ~

2.6 The proviso appended to Schedule of 1978 Act, however, saves the cases of those who had availed them- selves of the said tariff concession and they who would continue to get the benefit thereof until expiry of the pe- H 876 SUPREME COURT REPORTS [2008] 9 S.C.R. A riod of three years from the date on which the consumer is given service connection. The date on which the ser- vice connection is given, therefore, plays an important role. The clarification issued by the State during pendency of the appeals should have, therefore, been considered B by the High Court in its proper perspective. If it is clarificatory in nature, it could be given a retrospective operation. [para 25] [896-D,E,F]

2.7 When a subordinate legislation is made by the State Government, it must be done in terms of the consti- c tutional provision. An executive order is also issued keep- ing in view the rule~ and executive business. It may not have the force of law but the same may come within the purview of the well-known principle of contemporaneous exposito. Rules of executive construction are also relevant. D [para 25] [896-G, 897-A]

3.1 It is not a case where the opinion of the Chief Sec- retary and/or for that matter the State was decisive. In the matter of interpretation of statute, the Court has the last say. [para 27] [897-E,F] E

3.2 In terms of the Notification concession is to be given in respect of payment of the charges for electrical energy. When can it be given would be a question of fact. When it has been given would be known to everybody. F The bills are required to be paid only after electrical en- ergy is consumed. Question of availing the benefit of con- cession would not arise unless a service connection is granted. For the said purpose, the definition of consumer, as contained in Section 2(1)(c) of the 1910 Act would be relevant. The benefit can be availed by the consumer keep- ing in view the nature of concession granted. Exemption notifications, therefore, require construction depending upon the tenor of the statute/ notification. Whether it should undergo a strict construction or a liberal construe- tion is one thing but it is another thing that whether a per- G H .. .. -~ TAMIL NADU ELECT. BOARD & ANR. v. STATUS SPINNING MILLS LTD. & ANR. 877 son is entitled to concession on a plain reading of the A notification. [para 28] [897-G, 898-A,B]

3.3 It may be true that the exemption notification should receive a strict construction. But it is also true that once it is found that the industry is entitled to the benefit of exemption notification, it would receive a broad con- 8 struction. [para 28] [898-C,D]