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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
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 (Amendment) Rules, 2021 (hereinafter referred as the Rules, 2021) notified in the Extraordinary Edition of Jharkhand Gazette published by the Government of Jharkhand on 01.04.2022. Some of the writ petitioners, who are the captive consumers, have challenged the vires and validity of the Jharkhand Electricity Duty (Amendment) Act, 2021 (Jharkhand Act, 02 of 2022) (hereinafter to be referred as the 2nd Amendment Act, 2021) notified in the Extraordinary Edition of Jharkhand Gazette published by the Government of Jharkhand on 17.02.2022.
2. The petitioners have also prayed for refund of the amount of electricity duty along with interest, if any, realized from them pursuant to the 1st Amendment Act, 2021.
Argument
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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