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IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
VIPIN SANGHI, RAVINDRA MAITHANI, JJ.
T.H.D.C. India Ltd. through its CMD - Appellant
Versus
State of Uttarakhand and Others - Respondents
Special Appeal No. 149 of 2021, Special Appeal No. 131 of 2021, Special Appeal No. 134 of 2021, Special Appeal No. 136 of 2021, Special Appeal No. 137 of 2021, Special Appeal No. 139 of 2021, Special Appeal No. 140 of 2021, Special Appeal No. 141 of 2021, Special Appeal No. 142 of 2021, Special Appeal No. 143 of 2021, Special Appeal No. 363 of 2021, Special Appeal No. 367 of 2021, Writ Petition (M/S) No. 1739 of 2021.
Decided On : 25-10-2023
JUDGMENT :
[Ravindra Maithani, J.]
The constitutional validity of the Uttarakhand Water Tax on Electricity Generation Act, 2012 (“the Act”) is under challenge in all these matters. Except Writ Petition (M/S) No. 1739 of 2021, Renew Jal Urja Private Limited v. State of Uttarakhand and others, all the special appeals arise from a common judgment and order dated 12.02.2021, passed by the learned Single Judge, in the writ petitions filed by the appellants [except appellant in SPA No. 367 of 2021 i.e. the Uttar Pradesh Power Corporation Limited; this entity was respondent no. 7 in WP (M/S) No. 123 of 2017] challenging the validity of the Act. By the impugned judgment and order dated 12.02.2021, the learned Single Judge has upheld the constitutionality of the Act.
FACTS
2. The appellants/petitioner (“hereinafter referred to as “the appellants”)are power generating companies engaged in the production of electricity by using the river water. They own, operate and maintain these hydropower projects. These appellants entered into agreements with the Government of Uttarakhand on various dates. The projects are running successfully. By the Act, tax has been imposed on “drawal of water for electricity generation”. In order to better appreciate the case, the relevant details of each project are given as hereunder:-
(i) SPA No. 149 of 2021, THDC India Ltd. v. State of Uttarakhand and others (arises out of WPMS No. 187 of 2016):
| (a) | Name of the project: | Tehri Dam & Hydroelectric Project (Tehri Dam Project); Koteshwar Hydroelectric Project (KHEP) and other projects |
| (b) | The river/source at which the said power project is constructed: River | Bhagirathi |
| (c) | Capacity : Tehri Dam Project: Tehri PSP: KHEP: | 1000 MW 1000MW 400.MW |
| (d) | Date of Restated Implementation Agreement: No IA or RIA |
|
| (e) | Year of commencement of the Power Project: (i) Tehri Dam Project (ii) KHEP | - 2006 - 2011 |
(ii) SPA No. 131 of 2021, M/s National Hydro Power Corporation v. State of Uttarakhand and others (arises out of WPMS No. 272 of 2016):
| (a) | Name of the project: | Dhauliganga Hydropower Project &Tanakpur Hydro Power Project |
| (b) | The river/source at which the said power project is constructed:
| Dhauliganga/Sharda River |
| (c) | Capacity : Tanakpur Hydro Power Project: Dhauliganga Hydropower Project: | 120 MW 280 MW |
| (d) | Date of Power Purchase Agreement: | 30.04.2014 |
| (e) | Year of commencement of the Power Project: | 2005 |
(iii) SPA No. 134 of 2021, M/s Jaiprakash Power Venture Ltd. v. State of Uttarakhand and others (arises out of WPMS No. 123 of 2017):
| (a) | Name of the project: | Vishnuprayag Hydroelectric Project |
| (b) | The river/source at which the said power project is constructed: | Alaknanda River |
| (c) | Capacity : | 400 MW |
| (d) | Date of Implementation Agreement: | 22.03.2003 |
| (e) | Year of commencement of the Power Project: | 2006 |
(iv) SPA No. 136 of 2021, Alaknanda Hydro Power Co. Ltd. v. State of Uttarakhand and others (arises out of WPMS No. 1500 of 2016):
| (a) | Name of the project: | Srinagar Hydroelectric Project |
| (b) | The river/source at which the said power project is constructed: | Alaknanda River |
| (c) | Capacity : | 330 MW |
| (d) | Date of Implementation Agreement: | 19.08.1998 |
| (e) | Date of Restated Implementation Agreement: | 10.02.2006 |
| (f) | Year of commencement of the Power Project: | 2015 |
(v) SPA No. 137 of 2021, Alaknanda Hydro Power Co. Ltd. v. State of Uttarakhand and others (arises out of WPMS No. 279 of 2020):
| (a) | Name of the project: | Srinagar Hydroelectric Project |
| (b) | The river/source at which the said power project is constructed: | Alaknanda River |
| (c) | Capacity : | 330 MW |
| (d) | Date of implementation Agreement: | 28.08.1998 |
| (e) | Date of Restated Implementation Ag | |
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