U.L. Bhat, C.J.--1. First petitioner, a private limited Company, having a solvent extraction plant and consuming electricity for the plant for which electricity duty is payable under the M.P. Electricity Duty Act 1949 (for short the Act), has filed this writ petition challenging the vires of the note to the definition of 'factory' in item 2 (c) of the Table providing for rates of duty under the Act as introduced by M.P. Amendment Act 46 of 1984 and seeking direction for refund of higher duty recovered illegally from the petitioners. Return has been filed on behalf of the respondents.

2. Section 3 of the Act requires payment every month to the State Government duty calculated at the rates specified in the Table appended to the provision on the unit" of electrical energy supplied to consumers. Different rates have been prescribed for electrical energy sold or supplied for consumption in different kinds of purposes or premises. Consumption for business, trade or commerce purposes or for purposes of professional permits other than for flour mills, in premises of the factory, for purposes of illumintion for consumption in township or colony attached to the factory etc. are the dif