JUDGEMENT :

Deepak Roshan, J.

The instant writ application has been preferred by the petitioner-Company for quashing the Notification No. 125 dated 28.06.2011 (Annexure-5) issued by the Government of Jharkhand through its Commercial Taxes Department, to the extent the said notification has given retrospective effect to the definition of ‘Industrial Unit’ and ‘Mines’ inserted vide Section-3(i) and Section-3(k) of the Jharkhand Electricity Duty (Amendment) Act, 2011 [hereinafter referred to as “Amendment Act, 2011”].

2. The Petitioner-Company is engaged in the business of manufacture and sale of Iron and Steel and is having its manufacturing unit in the State of Jharkhand at Jamshedpur and is also having its Captive Mines in the State of Jharkhand. The present dispute pertains to its colliery known as “West Bokaro Colliery” situated in the district of Ramgarh in the State of Jharkhand. Under the provisions of the Bihar Electricity Duty Act, 1948 [hereinafter referred to as Duty Act]; the petitioner is required to pay electricity duty to the State Government on consumption of electricity in its mines and washery. As per the schedule prescribing the rate of duty under the aforesaid Act, E