M.M.Kumar, J.

1. The petitioner has approached this Court with a prayer for issuance of appropriate writ order or direction declaring the Punjab Electricity (Duty) Act, 2005 (for brevity the 2005 Act) to be ultra vires of the Constitution and also quashing notification dated 1.3.2005 issued by the State of Punjab, Department of Power. According to the notification the electricity duty on the electricity supplied by the Punjab State Electricity Board-respondent No. 2 (for brevity `the Board) is charged @ 10 percent advalorem from the consumers except the consumers to whom electricity is supplied for agricultural purposes.

2. The petitioner has a manufacturing unit in Rajpura, District Patiala with the name of Siel Chemical Complex. It is engaged in the production of caustic soda and chlorine by electro chemical process. The unit was set up in 1998 and its commercial production commenced in 1999. The electricity is one of the major raw material and accounts for almost 65% of the input cost for producing caustic soda by electro chemical process. The unit is classified as a Power Intensive Unit. Its monthly energy bill is Rs. 6 to 7 crores. In addition, the petitioner is also o