( 1 ) THESE writ petitions were referred to division Bench by a learned single Judge of this Court. The petitions are filed by Indian aluminium Company Ltd. , (referred hereinafter as 'the petitioner') and one of its shareholders. The substance of the several reliefs sought, is, to restrain the enforcement of revised rates of electricity tax with effect from 18-8-1981 and/or, for a direction to the first respondent to reimburse the petitioner of the amounts paid which is in excess of the rate of 3% of the invoice amount as specified in clause 6 (c) of the Agreement between the parties. The other prayers are all incidental or ancillary to the basic relief sought, by the petitioner.

( 2 ) THE plea of the petitioner is as follows : in the year 1966 the Government of mysore had undertaken the Sharavathi Valley Hydro Electric Project in the State and had plans for the construction of a hydroelectric generating system to generate a large quantity of electric power. At this point of time the respondent State was anticipating a large surplus of power. In view of the fact that aluminium requires large amount of power for its manufacture, the 2nd respondent Board and th