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2021 Supreme(UK) 141

LOK PAL SINGH
Alaknanda Hydro Power Co Ltd – Appellant
Versus
State Of Uttarakhand – Respondent


Advocates Appeared:
V.K. Kohli, Advocate, Mohan Parasaran, Advocate, Gourab Banerji, Advocate, Arvind Vashistha, Advocate, D.S. Patni, Advocate, Divya Kant Lahoti, Advocate, Alok Mehra, Advocate, Shobhit Saharia, Advocate, Dinesh Dwivedi, Advocate, Abhishek Atrey, Advocate, Prateek Dwivedi, Advocate, Shivam Singh, Advocate, Anjali Bharwava, Advocate, P.C. Bisht, Advocate, Narain Dutt, Advocate, Aditya Singh, Advocate, Gopal K Verma, Advocate, Rajesh Sharma, Advocate, Sanjay Bhatt, Advocate, U.K. Uniyal, Advocate, Rajeev Srivastava, Advocate, Jitendra Chaudhary, Advocate, Rakesh Thapliyal, Advocate, Bina Pandey, Advocate

Table of Content
1. challenges on the basis of constitutional validity (Para 3 , 4 , 7)
2. legislative competence and jurisdiction (Para 19 , 21)
3. doctrine of promissory estoppel in legislative context (Para 76 , 100)
4. court's dismissal of petitions affirming legislative authority (Para 101 , 104)

JUDGMENT

Lok Pal Singh, J. - Since identical issue of fact and law is involved in the aforementioned writ petitions, therefore, they are being decided by this common judgment for the sake of brevity and convenience.

2. Writ Petition no. 1500 (M/S) of 2016 shall be the leading case.

3. Petitioners in the present batch of petitions are power generating companies, engaged in production of electricity by utilizing the river water. The petitioner, Alaknanda Hydro Power Company Ltd. (AHPCL) seeks to assail the constitutional validity and vires of the UTTARAKHAND WATER TAX ON ELECTRICITY GENERATION ACT , 2012 (hereinafter referred to as 'the Act'), inter alia, on the following grounds:

    (i) The enactment, promulgation and notification of the said Act being in violation of the provisions of Artic

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