Judgment:

MUDHOLKAR, J. : This is an appeal on a certificate of fitness granted by the High Court of Madhya Pradesh under Art. 133(1)(a) of the Constitution.

2. The appellant is a textile mill at Gwalior in Madhya Pradesh. It generates electricity for the purpose of running its mills and for other purposes connected therewith. It does not sell electrical energy to any person.

3. Under the provisions of the Central Provinces and Berar Electricity Duty Act, 1944 (No. X of 1949) as amended by the Madhya Pradesh Taxation Laws Amendment Act, 1956 (Act No. VII of 1956) the Government of Madhya Pradesh levied upon the appellant electricity duty amounting to Rs. 2,78,417 for a certain period. The appellant paid it under compulsion and thereafter preferred a writ petition to the High Court of Madhya Pradesh under Art. 226 of the Constitution in which it challenged the validity of the levy on two grounds. The first ground was that upon a proper construction of S. 3 of the C.P. & Berar Electricity Duty Act, 1949 as amended by the Madhya Pradesh Taxation Laws Amendment Act, 1956 the appellant would not be liable to pay any duty at all. The second ground was that if the Act permitted the levy of d