JUDGMENT

P.R. Ramachandra Menon, C.J. - The constitutional validity of Section 13(1) of the Chhattisgarh Upkar Adhiniyam, 1981 (for short 'the 1981 Act') is challenged in this writ petition. There is also a challenge against the demand notices dated 19.06.2014 and 11.07.201 whereby a total sum of Rs. 49,47,27,587/- is demanded towards the arrears of Energy Development Cess (for short, 'the EDC') and interest payable for the period from October, 2007 to January, 2014.

2. We heard Shri Naveen Kumar, the learned counsel for the Petitioner-Company supported by Shri Ashish Shrivastava, and Shri Siddharth Dubey, the learned Deputy Government Advocate representing the State/Respondents.

3. The sequence of events is as follows: The Madhya Pradesh Upkar Adhiniyam, 1981 obtained the assent of the President on 16.12.1981 and it was published in the Madhya Pradesh Gazette (Extraordinary) dated 12.01.1982; by virtue of which the said enactment was given life as Act No. 1 of 1982 in the erstwhile undivided State of Madhya Pradesh, from which the State of Chhattisgarh was carved out in the month of November, 2000. After formation of the State as above, the Madhya Pradesh Upkar Adhiniyam, 1981 and