JUDGMENT

KHANNA, J.:— The short question which arises for determination in this appeal on certificate by Damodar Valley Corporation against the judgment of Patna High Court dismissing the writ petition filed by the appellant is whether the appellant is liable to pay electricity duty under Bihar Electricity Duty Act) 1948 as amended by Bihar Electricity Duty (Amendment) Act, 1963. The High Court answered the question in the affirmative against the appellant.

2. The appellant is a corporation established under the Damodar Valley Corporation Act, 1948 for the development of the Damodar valley in the State of Bihar and West Bengal. One of the functions of the appellant is the promotion and operation of schemes for the generation, transmission and distribution of hydro-electric and thermal electrical energy. Bihar Electricity Duty Act, 1948 (Bihar Act 36 of 1948) (hereinafter referred to as the principal Act) was published in the Bihar gazette on October 1, 1948. It was an Act for the levy of duty on the sales and consumption of electrical energy in the province of Bihar, Material part of Sections 3 and 4, as they stood before the amendment made in 1963, read as under.

"3. Incidence of du