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 Articles 200, 246, 248, 256, 285, 288(2) and 300A of the Constitution of India.

(ii) The enactment, promulgation and notification of the said Act being in violation of the provision of Entry 97 of List I of the Seventh Schedule of the Constitution of India.

(iii) The enactment, promulgation and notificat