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2023 Supreme(SC) 841

B. V. NAGARATHNA, UJJAL BHUYAN
NHPC Ltd. – Appellant
Versus
State Of Himachal Pradesh Secretary – Respondent


Advocates appeared:
For the Appellant(s) : Mr. Yashraj Singh Deora, Adv. M/S. Mitter & Mitter Co., AOR Mr. Priyesh Mohan Srivastava, Adv. Mr. Abhishek Singh, Adv. Mr. Piyush Sharma, AOR
For the Respondent(s): Mr. Anup Kumar Rattan, Sr. Adv. Mr. Karan Kapur, Adv. Mr. Vivek Kumar, Adv. Mr. Abhishek Gautam, AOR Mr. Shubham Soni, Adv. Mr. Vineet Kumar, Adv. Mr. Abhinav Mukerji, AOR Mr. Anup Kumar Rattan, AG of HP/Sr. Adv. Mr. Kartikeya Rastogi, Adv. Ms. Inderdeep Kaur Raina, Adv. Ms. Radhika Gautam, AOR Mr. Puneet Rajta, Adv. Mr. Radhika Gautam, Adv. Mr. Karan Kapur, Adv. Mr. Vivek Kumar, Adv.

Table of Content
1. overview of act of 1955 and amendments (Para 1 , 2 , 3)
2. arguments by appellants challenging the amendments (Para 4)
3. interpretation of legislative competence (Para 5 , 6 , 12)
4. analysis of legislative changes and judicial precedents (Para 7 , 8 , 9 , 10 , 11)
5. legislative competence and legislative intent clarified (Para 15 , 19 , 21)
6. affirmation of the act and its applicability (Para 23 , 26)
7. final order of the court dismissing appeals (Para 27)

JUDGMENT :

NAGARATHNA, J.

These appeals have been filed assailing the final Orders of the High Court of Himachal Pradesh dated 11 December, 2008 and 06 May, 2009, whereby the vires of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (hereinafter referred to as the “Act of 1955” for the sake of brevity) as amended from time to time, particularly by the Himachal Pradesh Passengers and Goods (Amendment and Validation), Act, 1997 (hereinafter referred to as the “Amendment and Validation Act of 1997” for the sake of brevity) has been upheld and the writ petitions filed by the appellants herein, i.e., Civ


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