P.K.MISRA, J.

1. In these writ petitions, the primary challenge is to the validity of the provisions contained in Section 3(1) of the Bihar Electricity Duty Act, 1948 (hereinafter referred to as the Act) and also regarding the validity of the notification issued by the State Government fixing the rate of duty payable by the various sugar mills and other organizations generating electricity in their own power plants.

The Act was enacted for the levy of duty on the sale and consumption of electrical energy in the State of Bihar. Its validity was once challenged in the Patna High Court mainly on the ground of lack of legislative competence. In decision reported in Indian Aluminium Co. and another V/s. State of Bihar (1992(1) PLJR 55), the validity of Section 3(2) of the Act was upheld by observing that the electricity duty imposed was a "tax" and a "fee" and the State had the necessary legislative competence.

1.1. The present challenge is on account of amendment to Section 3(1) and the consequential issuance of notifications under such amended provisions. To appreciate the contentions now raised by the parties it is necessary to notice the relevant provision of the Act and th