JUDGMENT

N. L. UNTWALIA, J. :—In these appeals by special leave the common question for determination is whether the Haryana State Electricity Board (briefly, the Board), respondent No. 2, is entitled to claim any demand charge from the appellants in respect of the supply of electric energy to them and whether the State of Haryana, respondent No. 1 is entitled to charge any duty under the Punjab Electricity (Duty) Act, 1958 on the demand charge. Several connected Writ Petitions were disposed of by the High Court of Punjab and Haryana by a common Judgment and this judgment will govern all the cases which had been heard together by us.

2. Civil Appeal No. 1306/1975 is by M/s. Northern India Iron and Steel Co. Ltd. and arises out of Writ Petition No. 733/1975. We may state a few necessary facts of this case; those of the other cases being more or less similar. The appellant owns a factory and manufactures alloy steel and steel castings. It is a large consumer of electricity supplied by the Board. As per the contract between the appellant and the board the total connected load of the installation in question is 8687, 649 Kilowatts and its contract demand is the same. At the ratio of one