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. Th