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IN THE HIGH COURT OF JHARKHAND AT RANCHI
TARLOK SINGH CHAUHAN, C.J, RAJESH SHANKAR
Pali Hill Breweries Private Limited – Appellant
Versus
State of Jharkhand – Respondent
| Table of Content |
|---|
| 1. challenge to the validity of the electricity duty amendment acts. (Para 1 , 2) |
| 2. arguments about increase in electricity duty under the 1st amendment act. (Para 3 , 4 , 5 , 6) |
| 3. court’s observations on legislative power and delegation. (Para 8 , 10 , 12 , 14 , 18) |
| 4. retrospective effect of rules 2021 and clarity on 'net charges'. (Para 19 , 20 , 21 , 22) |
| 5. arguments concerning captive power consumers and unit-based levy. (Para 24 , 25 , 27 , 28 , 29) |
| 6. arguments on constitutionality of taxation powers. (Para 35 , 36 , 41) |
| 7. findings on legal provisions and delegation authority. (Para 46 , 47 , 49 , 50) |
| 8. final decision on the legality of different amendment acts. (Para 106 , 107) |
JUDGMENT :
Rajesh Shankar, J.
1. In the present batch of writ petitions, the petitioners have challenged the vires and validity of Sections 2 and 3 of the Jharkhand Electricity Duty (Amendment) Act, 2021 (Jharkhand Act No.05 of 2021) (hereinafter to be referred as 1st Amendment Act, 2021) notified in the Extraordinary Edition of Jharkhand Gazette published by the Government of Jharkhand on 07.07.2021. The petitioners have also challenged the vires of the Jharkhand Electricity Duty (Amendmen
Amendments to taxation statutes cannot change their fundamental basis without corresponding amendments to the charging provisions, which must be clear and unambiguous to avoid excessive delegation of....
Municipal Council can revise electricity rates without prior State Government approval if within license limits.
The court upheld the increased electricity duty as legal, distinguishing between tariff and duty, affirming legislative competence for revenue augmentation while rejecting claims of discrimination un....
(1) When a right is created by a statute which itself prescribes remedy or procedure for enforcing right or liability, resort must be had to that particular statutory remedy before invoking discretio....
Even bare consumption of electricity energy by a person who generates the same is permissible to be taxed by reference to Entry 53 of the State List.
The amendments to the Indian Electricity Act, 1910, contravene constitutional rights by altering compensation from market value to book value without adequate compensation, thus infringing on vested ....
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