( 1 ) THIS judgment will dispose of four Letters Patent Appeals and fifteen writ petitions. All these raise common questions relating to the validity of the levy of tax by the Municipal Corporation of Delhi (M. C. D.) payable by the consumers of electricity on energy generated by themselves within the area of the M. C. D. The petitioners, the Delhi Cloth and General Mills Company Ltd. and another earlier filed two writ petitions in this Court challenging such a levy. These were decided by a learned Single Judge by his judgment dated 28 September 1979 [i. L. R. 1981 (2) Delhi 8461 which is impugned. He partly allowed the petitions. M. C. D. had fixed the tax payable ion the consumption, sale and supply of electricity at the rate of 3 paise per KWHR by the consumers of electricity on engergy obtained from the M. C. D. , the licensee and fixed 5 paise per KWHR payable by consumers of electricity on energy generated by themselves. The resolution fixing the rates also specified the date from which the tax would be payable. The learned Single Judge while upholding the validity of the levy held that the classification of more taxation on the consumers of self generated electricity did not seem to bebased on any intelligble differentia, and he, therefore, struck down the excessive taxation. Result was that the consumers of electricity on energy generated by themselves were also to pay tax at the rate of 3 paise per KWHR. While the petitioners in those petitions filed two appeals (L. P. As. 243/79 and 244/79) against the judgment of the learned Single Judge praying that the same be set aside and that the impugned tax be quashed, the M. C. D. also filed two appeals (L. P. As-257/79 and 258/79) praying that the levy on the consumers of electricity on energy generated by themselves was valid and to that extent the impugned judgment was sought to be set aside. Since the levy was continued for subsequent years more writ petitions came to be filed which wereadmitted, Rule D. B. issued and directed to be heard along with the L. P. As. Various interim orders were passed in the L. P. As. as well as in writ petitions to safeguard the interest of the respondent M. C. D. in case the petitioners failed, but for this judgment it is unnecessary to refer to those orders

( 2 ) AT this stage we may note that during the pendency of these proceedings there has been reconstitution/bifurcation of the petitioner into four different companies and on bifurcation the unit concerned has been given to M/s. Shriram Industrial Enterprises Ltd. An application (C. M. No. 4642/92) for amendment of memorandum. of parties names was filed which was allowed and petitioners and appellants for all purposes will be known as M/s. Shriram Industrial Enterprises Ltd. Wherever the word petitioner has been used that will also include the appellant in L. PAs-243 and 244/79.

( 3 ) THIS in fact is the third round of litigation between the parties, if we may say so. To understand as to how the questions raised in these petitions have arisen we may refer to some relevant provisions of the Delhi Municipal Corporation Act, 1957 ( the Act for short ). Section 2 (2): "budget-grant" means the total sum entered on the expenditure side of a budget estimate under a major head and adopted by the Corporation and includes any sum by which such budget-grant may be increased or reduced by transfer from or to other heads in accordance with the provisions of this Act and the regulations made thereunder. Section 2 (67): "year" means a year commencing on the 1st day of April. Section 109. . Adoption of budget estimates. (1) The Corporation shall, on of before the 31st day of March of every year, adopt for the ensuing year the following budget estimates, namely:- xx xx xx xx (b) budget estimate (electric supply) which shall be an estimate of the income and expenditure of the Corporation to be received and incurred on account of the Delhi Electric Supply Undertaking;. xx xx xx xx (2)