1. The challenge in these writ petitions is to the validity of the Kerala State Electricity Supply (Kerala State Electricity Board and Licencees Areas) Surcharge Order, 1984.

2. The petitioners are either extra high tension or high tension consumers of electricity in this State, bound to pay the price of energy supplied to them by the Kerala State Electricity Board at the rates fixed by the Board from time to time. But, under the surcharge order issued by the Government, there is a levy of a surcharge at the rate of 2.5 paise per unit of electrical energy supplied, collected by the Board and remitted to the Government after retaining one per cent collection charge.

3. It is this levy that is challenged by the petitioners mainly on the ground that the surcharge that is levied is in substance a compulsory exaction intended to enrich the coffers of the State and in effect partakes the character of a tax on electricity and that the Government, acting as a delegate under the Kerala Essential Articles Control Act, 1986 (Act 13 of 1986) is not competent to impose any tax. In fact, it is contended, that the parent Act itself is no taxing measure, does not impose any tax and does