The impugned Ordinance/act is a tax on consumption of electricity and not on production. It is covered by Entry 53 List II Seventh Schedule to the Constitution of India and not Entry 84 List I.

( 1 ) THIS batch of writ petitions (W. P. Nos. 3547 of 2001 M. P. Cement Manufacturers Association v. The State of M. P. and others, 3810 of 2001 Indorama Synthetics (I) Ltd. v. State of M. P. and others, 3911 of 2001 Anant Spinning Mills Ltd. v. The State of M. P. and others, 3912 of 2001 Moral Overseas Limited v. The State of M. P. and others, 3926 of 2001 M/s. Ritspin Synthetics Limited v. The State of M. P. and others, 3928 of 2001 Pratibha Syntex Limited v. The State of M. P. and others, 3929 of 2001 Maikaal Fibres Limited v. The State of M. P. and others, 3933 of 2001 M/s. Nahar Spinning Limited v. The State of M. P. and others, 3940 of 2001 National Steel Industries Ltd. v. The State of M. P. and others, 3941 of 2001 Parasrampuria International Ltd. v. The State of M. P. and anothers, 3970 of 2001 M/s Century Textiles And Industrial Ltd. v. The State of M. P. and anothers, 4020 of 2001 M/s. Hind Syntex Ltd. v. The State of M. P. and others, 4292 of 2001 J. K. Industries Ltd. v. The State of M. P. and others, 4549 of 2001 Grasim Industries Ltd. v. The State of M. P. and others, 4563 of 2001 Flex Chemicals Ltd. Now Called NCL v. The State of M. P. and others, 4564 of 2001 SRF Limited v. The State of M. P. and others, 4565 of 2001 Flex Industries Ltd. v. State of M. P. and others, 4619 of 2001 GMMCO Ltd. and anothers v. The State of M. P. and anothers, 4753 of 2001 Vikram Woollens v. The State of M. P. and others, 4791 of 2001 GILT Pack Ltd. v. The State of M. P. and others, 4800 of 2001 Vaishnav Fibre Ltd. v. The State of M. P. and others, 4804 of 2001 M/s. Indore Composite Pvt. Ltd. v. The State of M. P. and others, 4858 of 2001 M/s. Vippy Spinro Ltd. v. The State of M. P. and others, 4859 of 2001 M/s. Gujarat Ambuja Export Ltd. v. The State of M. P. and others and 4860 of 2001 Vippy Industries Ltd. v. The State of M. P. and others is proposed to be decided by common judgment since they are directed against the same Ordinance/legislation issued/passed by the State of Madhya Pradesh.

( 2 ) PETITIONERS are Association of the Cement Manufacturers, companies and individuals having their industries at various places in the State. They are equally aggrieved by the promulgation of M. P. Upkar (Sanshodhan) Adhyadesh, 2001 (Ordinance) by the Governor under Art. 213 of the Constitution of India on 29-6-2001 and replaced by M. P. Upkar (Sanshodhan) Adhiniyam 2001 published in Gazette on 17-9-2001 amending S. 3 of the M. P. Upkar Adhiniyam, 1981.

( 3 ) THE Indian Electricity Act 1910 is the Law relating to the supply and use of electrical energy. The Electricity (Supply) Act, 1948 (for short the Act of 1948) is the law relating to the rationalisation of the production and supply of electricity and for taking measures conducive to electrical development, purpose being co-ordinated development of electricity in the country by suitable methods. Constitution of Central Electricity Authority is provided under S. 3 of the Act of 1948. Number of functions have been assigned to it, some of such being to act as arbitrator in matters arising between the State Government or the Board and a licensee or other person as provided in the Act, collect and record the data concerning the generation, distribution and utilisation of power and carry out studies relating to cost, efficiency, losses, benefits and such like matters, make public from time to time information secured under this Act and to provide for the publication of reports and investigation, make arrangements for advancing the skill of persons in the generation and supply of electricity, promote research in matter affecting the generation, transmission and supply of electricity, advise the Central Government on any matter on which its advice is sought or make recommendation to that Government on any matter if, in the opinion of the Authority, the recommendation would help in improving the generation, distribution and utilisation of electricity and discharge such other