Biocon Ltd vs State Of Karnataka on 30 March, 2011

[Cites 3, Cited by 0]

Karnataka High Court

Biocon Ltd vs State Of Karnataka on 30 March, 2011

Bench: V.G.Sabhahit, B.Manohar

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2 MR RAGHAVENDRA JOS_Iii .__ 

'   APPELLANTS

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""*rI-m1I4«:;S:~,:_ .7'A§>P:<:A:,s HAVING 13931594 HEZARD AND R2%:$::R7v.;;:j FOR ORDEERS AND CQMING ON FOR VA '{ '~ iéE§Q.:a0U_Nc£:3:::: E1E'~§'l' 0;? JU.E)GE€£vIE2N'§' "F§~EiS Ef}.§'=s.';;" 3A;3m.m':f A;;§, :§:«:::_,§vi%:raz:i3 m 1+; FC)L.E,€Z}WE1\1€3:

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'E'h,ese &1}£)p€£:11S 2.1%: fikzii by the :"€2s}3e:*<:1.ive _{3ff~*:',E.f;qi'€)t1._.€fI'V:f~:iii.' W.§'J\"é<).1.?369f 2004 am? {:c>1';1ze(:1;ec§ mat.'£;e.r_:f-:~ "w't13Z:§j}1 E:2:{v€ ' been disposed 91' by a, (3()I"¥1I1E{)I"i OI"d€}:"' ._r.1é1t.€ci§' -2_2=--v_J§2}?2OG€$« \»'Jh€,I"€;'.iI"t the 1e2zr'13.ed Sizlgle Jglcige tiiig C(}i.;'1f§*2 Ease' the vaiidiiy sf s5L1b«:9é:tc:t.it);;1 {2} {;_£S.ssc1.io-1:1_'£% 0'i'7.L.}.1€ "i§ia1'ﬁa1.ak2=1 Eiectrxicity [T2]X€t'{.iOi'I 0:?'C§)11$t&:Iiipi{{j:w_}V";¥':.g7t§ E959' {i'iE:reiI1.aft.€r called the 'Act.'} as arlxerltfﬁci :K€1_f:Ii&E.i','a:1.€E1~"ACE N05/2004 by Ka'rnaE,ak.;1.-- "E*3}e(7t'1'§=jﬁ:itjz'['}7«:L§€ﬁi':i.Qz1' C0n.su.mpi.i0n] {An1end111em':) '{h--&;reinéLE_1.e3f referre<:E {:0 as 'Amending Act'), to Vgrarja, (:c:7§ i}1i_e'£c.«"relief Héis soughi for in the writ p€3t:iT:i()n $,. .

Siri'(::£_V21}E..':he's<3 éippeais are filed agaizasst the said '"V.c012:.r§i01:-~.e:3r'a:i§;2;" and""iTh'e g;1*ievz1r1ce of {he appeilants is oniy ~§3ii':t§§%'3";g' of '{'}":€ E632-u':"ze::i Singgie Judge upfmiding {he C()i"i§$"Vi:i'i'.11'{:._i§1;3{'};';;§Vi'§"E'i1idii.y of sL1b~»s3e(:¥;.i0:1 (2) of SeC'{.i0z: S3 of the <._ACi: &"iS"11f€ﬁ3I"1'€"3d to abcvveiz aii 1Ihe3§s€ appeaiss are d.i.Sp{)S:'3d sf by '* :E1;'.:%; i's_r°<:1€'r.

3. R33" £.Ef:<;*: }."}t,EI'§3('§S€i GfC<:'}:";V€3'rI'1i€3I'E(§%?, éhaa-"é {aims refé3:3°ré3c.i in Ur En W;E3,N<}' 1?°369/2604» 21:15: 31zz:r;*:azi',e§£K 'ﬁle writ, pt3i2'i?;1'»:)r1 was fﬂfid being aggriésvizd 7::§jfW:,h.e dexnanci I'1.f.}ii(E€ issammci 23:; 1*€;'sp0'11de11't No.3 in »'aqtzg;3'i§j1L'e-iiiijgze' "wiih the Ke1:°'11aia11;a'-z EIe:T:irEcéit:y {'F'21Xat.ic)§: an__fCG.::5é;:.i11§}ti<':%I§.} {Ar11€::1dn1eni:) G:'dir13m.c€é, 2003 I (hc:z' 'i;1v21E7Ler?' 'Qz*dEz1a.t1e:te'} imp:>si.11g_; <:1<3<:1,;"'i<:}.ty i,a:x:"aE i.h(*: 1"a1.€%.VAE§G p2ii:'s€:

per unit on the petiiioner v;ri":'{>L.V i.fs.a. g€§16ra,_£.o'1*,/.f:3aﬁgL'1féicturéri"

and <:onsL1me:r cf e1ecit:"iL:§.jq_; a1néi"'rt;é'::ixri}2g the eVf€:C"i§:ictii;y* f1'ee of cost the same wczulrj A a.m<)iiVr1t._.., 1t'sj 'V.i;m'p0si:~1g 'sax 011 g'ener*ai,i0:r1 a_n€3=._ 'ih6:1n53:I'0;ﬁe E',h«§3 ' Si'.§"if.€'V" lacks; legislative c{2n1pef.VénCé"'E;0 pas%¥§V'2;n"(:§ia:ct.1'11€ﬁt. ixmaosing electricity {ax 1_ink_ed {To the p1TOd'QiC1i011/gI§'f1V§31'EiiiL)I} of eiectricityﬂ The said OI'dl'I"£EiI1C€:VVV'Xfuélﬁv p 'ro:1':.;:Igg;'t"ed on 1610-2003. Before the Ordiggiaimgz C0L':.}ri_ kéx;3izF<2, the Kame1t,a.k.a Amendment Ac': ':'\i0.V":'3',/:2C}(}~'1: Vi;*J;3.s-3 giving retro:-'--3peC'tive e:=.f."fecf; from the __§ié1i,§;u:'3f EEHIG-€003 levying eI€:(:'i',r§.Cii,y tax 0:"; H33 :3'f31'S{}£'1S : g_HT=53dL1.Lt:iI1g E3§(-3{?*:'i'§{3if,y but fhfl C<3'r1sun1pé.i0r: made by Ef;e1ir:§<}'i,:i of <:tIec:':ric:.i£,y pmcimteai zmci éhﬁ' a{:':,i.=:}n taken :;ng:ie:° the 0E"d1'E"i£iI1{.'§;' haéi ssazzvezi. H(}wevs:::'._ the Act. was mads if;

:"e£,z'{>s:;p€<r1.iw:. fi"€}I'§1 §€i--.EQ»~2U{}f;'3 2;m{i E,E1::%:'c21f"%.e§' demzimi ;n<>ii<:<3S xw:1'e i$$i4;@{iA The {t::3:3s:;i':i§.uiionai vzziidiiy 0f the said Ame:1.'1d3;11g Ac::'i'. was {T.'h€iH.IE'..I1g€{i 00:1 i.€I1di1"1§_{ ihat. v;.£1V€é1'3.'_»%,he Orciizmncte was 'WiU'.1(}¥_EI the .1e:gésI211.iw: s::o;r13§)ei_r-§11.:%€"ftjf-7. State. {"116 A11'1ez:ding Ac; w<>u1cI be void and _1;.}2'<*.V-2{§.:ii<51*1V1:ak<::) {Lht":}"fEO£I €:;r,11"m«:>1T be saved and A1z'1e:i;i111c:3i .£Xc:£»iS.,:'"1V(:i"1/iifaigbag! impasiiéoxl of e1ec:f;:1'ic:1'1.y 333;: (>1;*p:'(1dL1ﬁ:'i.i.0:§. ()I1Ij)--"f'V'L.:'i'-_'vv{','I,1g:'} f;_§§1ez."€ _ is cthange in the w01*dimg of i:Ei'e3.. An§". as C-r>&_1i§}521:*eV(§. to the Ordinamte . As the}3<:iit.it3r:(;:;7 th{-3 purchaser and cor1s3L1mer of e1ect',ric:i!;.y, ¢Z?]"C',&',§V'EI'i C'_,Vii.ji/' §:'a1irxé}_'i ._ E16: stored and iherrefbre proca:S':'¢*1;«. §'Jf 1'11aI1L1f}ac:f.'Lr:9i11g=..a,hd co1"1s'umi1fzg is SiI11L1H.£1h€?OLt;§'L'~ 5{1bsff.¢m:,:'e, the levy' of tax is Iinked to consuxnpiion. It"1'éI2{i:c*S"%Q "~€ht3 p1'oduc:i'.i.o:1 of dectricity in 1"f:3Sp€Ct cf xxyiiécii cqiiy €he 'Cent:'aI C§OV€E'1'lI}1€I11. can pass an ..,é;i1i21€':i.lE.:i1€':A1f: and Ll'}'.V1'€iiV€§'i"""'E:1'11L',I"y 53 of List H to the Seventh Sr;§':c§'ciL1Eé>'--v.t;_<':»A VCfmsi.Eiu.t';1'or1 {>fIt1dia; the Siam Gevernment 921:9: V116-Evy .i;L>:7._9i21}»' er; the Cm1sL1mpE:i0;1 af' €l<3::i£:1"icii'y and .§.h_er{::{0:=s3 f'§;_ET1€:'ﬂ,C§§E}§:{ 2-'mt. is a {:e§ou.s:abis: EegisI.at3:0I1L it is aise '~.{f'tL"';f1'§L€;'i"}:€C1€fC§ flhéli. éhe ;:+et.%$'i<}nm' {~:x's:np{,ed from g.:»a§,.=':n€::':£, GE"

""':::Eé»;7%'.:*i<:iE.y éaxg ihejjg wcye §>rt)rI1ise<ii 3%, ihff '§.imc'-3: sf riaakiiag 1 ii a.,' E?

§I1*.?:;=;s:;i,:1'1€t1.'1i. ii? *;}:"ze SL'a€,é:: 8123.? ilhef; wzézzici be ttX'<:::':":;>i'.<:td frizzm paying eZeC:t;'£c§%'.y '£l£?£_X for fine €.':(ms3sLa:'1'1p¥:'.£(m :1':a:ia'=. '{3}; i.hé::1'": <)u'£'. <}.f{E1e é31e<:¥..1"i.ci'i.y p:°c3d1_.1Cc%d E-§1".1d E,}.1e1'"ef<>'re, they E2;-xvez 1".1,.o?,_ gi';ji.:'~:d upon '£'.he Said prc3mi$€: and 1'§'§€I'€f()I"€ ihg; G(h.,.~c::'i~.;1_:'::¢_f1i'ﬁg, esteppeci i}"0}:n Wi§.11dt'21wi:1.g the t:>s;e:1'1;1;31i91'1._H__£: 'W213Vf:,;1'E.he:' carxicndeé {hat \\II"1€1"i t4h<:t-re is no 11.:-::V.'{)iIii",}-"K)j{}'7?;.§}€'5 p.c_>._t.i'{:§V+:1r_1":%ij_ id pay €1€c:1.r§£:ii,y {.2131 as he W213 €>}{f3_.I1}}_}i(§L§Aﬂ"{JI.E1 ;3a§;i.:.1,g 'E:E{3<:t:'i(:i'1"'£j»,/"

Ea): ffiEhfi"l' as per égemére <§i"I {1i1::1e oi'2__pe:f:%tna1ﬁ;e:'1'1.Iy by n0tifica1;1or1_. the qU.es'L"i0.';_'1 of-" i'iﬁp€3}<3£:%i£§._ eIec*i-fifeiiy tax by wlthdirawing the exe1nptE0nAx&7O'z:jE'(iV i1£)i* and the S£1I'1f1€ would (E1"€ai'.f-3 .2}... :%?.«2;1_s::.i17ic;1ti0J1_ﬁr:rh§.Qh' i_s. Vn'0i='vaEid and does not ac.hiev§5 be éﬁifiiexred as the object c)f'{,.11e parent. ACE. Vf["r1?f;'~.}§§ierg§i:':ric.:~ty .A(_?L 1959 is to distributie e1eC'tr1'_ci1;y tdaivi f_3Q§E.SLI;7._I1éfS at L1r:iib1'm 1'aLe$ and under the the pt-3i'S'c';:*:;~",e" who are producing éifeclﬁzzity and c:01fi's'u.[::'1'i.:1g;fine' :3a11'1c3 GE' :'€<:c::ix~';'r1g e§.ec"é.:'§;<:ity freely are made .£ié1A.?:§i'£§ 10 p2i}'; };_%iéei.ric':iiTy igax .

'i7'i1e:: p€:£,ii;iz>I:a. was E'€3Si$i{.€C} by the S:.ai;e Coraiemdizxgg;

" é..§'.1ai. "':1']_'<*:e=.: ;'*m1em:Ei::g Aci: 023.21 gziwajgs be made r@iros§3e.{:£.ix2'e 2121;? in} 1E1{;*. pra-3se:1i. case, :'§_:"nendme;}E. ACE' N056/2864 is maée E8 £"::<§:"<3:sp«::(?E,ivé?: {r<§:':1 EE3--£€}~20Q3 E12" 121:: {§ai.<: Sf§j}}.°{)1"é'§1.§}gE3i°'E'.§€§§'£ sf i}"i€*.* Ofiiizézxgézire zinc} L21'1c:i€%:' the. £~'xmendii'1g; A{::E,., €*,§@{:EE'i€?§E.:/" tax is; §€\.-"£83. (H1. <:{>r1::;1m'1}:vi.i0:1 of <~:ée<:t':*i(tiE'y and E':h{: }'"I"§€iI'€;': §%:L:;i. '§,f1i19.s';. the pé31,it'i0:1:3r ::i.1s3<) 1'I21pf}€i{}S 2.0 the }i)1'()dLI{3€;'f}' 55%'-e§g€:_1ji'ii.§;§-:

wouid moi. abssolve f'r(;»m payrziem, of c:1a3<:t.1'i.Cii.]E_.y 'Lax-.é;r1:§ {lie znere .fae::"i iihai, they wem t'.X€ITﬁpf1€C§" £":"<>n2'7 }_3.2fi§;::1ﬁ:1ji.1.'V 017 e1e<:':.1."i{:it:y" :,a:>< wauid Show that i'.h.:s:y=. e:17'«:: iia1.b1§:.".VA3,§§"pay '*sA:'1f:.<;>.'i:.'=. has beerl exeiimpted by 1.116', '..GC5\:'€3'1"E1i"1"iE§.lf1f§'-- 5IiiViéﬁf of Continuous dr0u.gh.1. 5-sitI§:af:.i0n.i n Kaif;1e1 ta_ka axldihﬂe demallci fog' more €5iect:1"icii.y to tlrae -T.1i:ra1"2{re;1STV,'-- .Ai.'i:.Vw;_1::-; lzacessaly 1,0 raise EiC1CfEi,iO£"£§1}"fi§3V€11L£€ a§nd.«ipufC?:a_se. ée:idii.ior1a1 electricity fronl <jiiheiV'f§3i:;§'I§:es 7§1f1:i_ 'i=h'€:'ei'b1*é}Wthey levy was made and c£assific'2:tio«n is ju.:s:{i£1€d__VTas'..--Lhe 'Em; is levied for a limited p€?iOVd_v'fI°0II lR"16-}Q.ja2{;)Q3 "E.£) 1-7-2004 only 0151. the persons .,_whv?§_'1na;11*ufé1::t't.ure§ '21ﬁ--a'i"'CQI1.S'L1Ir1e e1e(:t,ri.Ci.1.y! the p<:érS~:311s whe ﬁre' "<':g):':.s,=~;L'z::€iV:r;g----.e1ect:('ict1i:y by r:'1a:.1u.faC1;L1rimg the same or p7c2.°S¥;§:1é:a 1-%*Ib;(; .£Ec3:1€5Lm1€ @Ie<":"'L1"i<:i1,y free of Cassi, and 't'h£::r€Eb1'€ t:h<--:;:€ .. valid (":iassifi:::21'ai<>I1 and {here is ;'21{..i.on21.1e CEa§'.~:;.:i«.f.'i{:atiegz emd me SEKIEET is _z1::a.<ie Ea exchiieveé the <>bje::,t 01' {L16 G<w€z':1me:;é. as 1*<2£"er3*ed {<2 aE3<:v€: :;1:"1.<:i §;hé:>re3f0r€: the /"""':./ 5 E?"-

§}§"{:»'V§&"e§(H"15:; ef E§§€3 ;"£{rE ass :T:§22.1EI<3n.;_;;ed E2"; ihér Act: is; <:<2::s¥.ita:i,im1a2z_I a::{.i 5.-si.:.'1<:<T3 O2'dix'2z::'1<::% E1.;22s; $16362": r<3pea.k:=.d ﬁrs:-3; {I*:u:% A11':€;':d1:':i%1'n. Act 112 is LI§":§'}€(?€1'.SS£1§"y :10 (fee-":i wiih the vé1V1'i';E.i'i,--}-{:2f 1,1': fit Ordimmcre.

5. "£116 Eea.rne::i Siragkz J'z1dge :;1:ée:jAA§1¢,:mJ;:;:'A E4?-;c"§.:%s;rr1¢.§df Cf€}L1§'1S€I zipgaeemxlg fer the 1)a1fﬁ.§£?:_$, b31*"h§:s§'V01"dc1j 2006 held that it was }"E(i'CT{:'§3S€1'1;§}'»,:V%l'.V5{} c:0nsi'(€§%;%V"£:}*;;-Te V\..?:-r§,1_i<;*1":1T1:y of the Ordinance p:"on1[L1lgg'%i'£g:_d action 'rakerl 11.11661" the OrcIi1"121'rV1cb _ E'1L';'i%'.E/"65 1..1.nd.er the Ameiaciing ACE §b)',??:.c.}'i::1'22,Ar«j"cb»'L,-'iv3j_'~.x>x'§f;_:§f'{1nc0n8I:iEL1t.ionai.

any tax ieviieﬁ be validated by the An.a.ex1dif1o' Act .i;i1i d"2":cC:0r£:iMi.r1%>'.1v'considered and held. that the Ordinance 'wa1s; bxe'3,r(3'i:d =i,1i'¢ Iegislaéive COI'1}p(ffC€1'1C:€E3 of the St.ai.c4;jé1S;i11e f"m.pOsiiiQr1 of c:=:§.eci.z°ici{y tax is lmlszed tic} p?G{i_Li{:§"ic}}3 cf é1§:{:£,1"i<tity and £101, 10 €)(}}}E3LIH1pUOIi and it: is the Ci'-::r1"a;§fa§. {}{§§7§E_E'Z§ﬁkéiéﬁil Wfm has gait pewez" '£0 impose tax on p§°{>d'i;I:«:7i.iQ.;i ' c~:.'£"»"'€Ee:::i::'iL:§.i.y and g.§<311<-:m'£:0:'$ Q? €1("3£':'£I"f£ifify' anti fS7'z..£?;1E€ i721§;~ irm:}0sc% <~:iec:1.:°i(:ii,},-Y iaxi only on co::ssume1's of _$;§¥;:3V{f"éj§'7ii?,i'E:s,7 32.1152 E-3:"m."y' 53 (:2? Lisa: ii 'Ea i..h.:3 863v-:-jmfi Szrhemxie 01'

-.th_e5:: Ca:>:1s£:§'i.u?;i<):2 .';7l§"i{i E.i"1€;'I"'€f€)'I'C? the Ordm:aa.11{:<3 ZQ u.r;c0:1st§i'uiianaE, Wham 'the Ordinance is ur1c0:':sii:?;:,:ii0r:aL ﬁght": quastian iéf saving ihce actimz iaéaen unde :*" __ {he unconstituiienai G1*dir1ar:1s.:te czmnat be susiai:3é&._"L"ai1<ﬁ therefore the provisions of Amending Act i1'1SGf€%,i'.''aS";-.i}:'';1§é3§'§'§fé$'-- "

the actioll "taker: unéer the Ordir:anes:».C:an;né0i §;;1e~ '*%S-E'/?S£;x&1.i.':\:?§1'.€3€§¢'.V Hawever, the learned Smgie JL{c1ge::'_'_' eiectriciiy tax under the Aqrééfidjng AC1; ;TsIo;.E§;'2{}{)2~}V 25 * L' paise per unit, though__it xar'asV_..I_éi\>'§i¢ciVV_»§1t paisgﬁper unit under the O1'dmance;"r the State has Iegisiative CO1'11p&t€1'1{:(jx""'L'{?. if iiraposé eﬁéétficity tax on Consumptigg gub3sta§ace Vih:e ""Act is to impose eiectricﬁfmTV*ta:>:i{é:::1 :* < )'1'1:§fi;mp§;i6f: 0f eiectricity and not on praduci:§0r1'22.nti f..'r:11c.'V.1f1"1é1*e.._fa.::f.--£hat petitioner is the producer of @i<3_<:iricitjy'-. aisQ' . vé1:_n.1'ic1 not in any way affect the ._v_¢a:1.g{;'jtj::*tu;f:1?¥01:a;I veﬁid*itj~,:" of the Act and the legislative Co>:iipe:en}:€ ¢>f 'the State Gavemment to pasg an enactment Id .1é€;§% elécvirjicfty tax an <:on$umpti.on. The learned Singie Judg:é .;fzi1ih.ér had that ciassification between the persons "..:"uj;>9?::...A;vh§m the tax was 1*m§0sed in ihs Amending ﬁetzt ané * 31:: gérserzs against Wham tax has nod; bear: impssed in the? Z} Az'1'2:3:1{h.1'1.g§ fzéri. is 21 vz1:}.§{i s:E21sasiEE{é22*L'.ia:'1 gum ii. mack: E0 £1Chi€;?'v'€ the <>?3}@(%1 e:'1u::'1a*:ra1.ed in '£.h<:> <}bj€:<:§' 21?}d I'€8£SS{)I1S of the Ame11dir1;3; Act. N06 e::+f 200:1 zmci i..he§:ef0:'€. the §3r§}§<é_§i:3ns GE s3:.t¥':>~»:;ecti0r1. (2) of Se/c:'i',i0;1 3 of E.h<:% §<;211*n21'E.21k_.'j:;"'.i£E.¢;jc:.f_.fi€7i;§:y".

['§.'a.>:2v{ic>:rs cm. C(}Z€}S[1§I1§}'i,iC}I1) ACE?" E959 _..ﬂ§1':'t=I1éi€d ._vidl£:"

Ka.1*r1at.aka §?;1ecé,ri<:i1.y {T 21xa1't',iQ32 _ <31: C'0:1;3i:--3j11..p{i'(j;:_1}A' {Amendmezzi} Act', 2004 is €39.a:si:%i,1,1A£:;Qfi'al arm},51f':,;1*"éii'i@::f. {};'1:~':

Eearzied Single Judge dire<::t,e'§, i;haf:. *:".1i2%_ "i:::.:V'-E11.' §3hE3.H be czaicatiated at 1,116 1*ai,<-:7' Zﬁlpéiiséé }.v)}3.,1.f L1I1E.'{. E1.';-ABV per the Amending 2-'mt', and not mg. A50"f3ei§sr;:.._T:i>::§yf,311:1. as per the: Ordinance and..p¢3«§s-3_'ed (Senseqx;-1e:11.i'aIj_'@:jdef4s. E}? B_e1'_11g vL'vé'1g..gfievedM by €:h_(: said order of the learned Singgle JL1cj1g;&:--' dateté..L:V22Vé'1-2132006 insofar as uphoiding the cor1st:itL;tioné£} vvaiidiiy E,-.{ the Karnatzika Eiecrlricity [Taxation ._{}1n _':C'231'1;5__jL:1"r;A_§3tiaqi} 'VS-A1r:1'c'§1drr1c:z'1i) AC1, 2004 . these: writ: :*x_§ig3s1;*:£:3_Va'2f;;%uiﬂezi :"€;%§%,e:'aH:i:"1g;j; '£.'z?:€ a'vc:".Ii":eI'1'i1 :r:15.e:}»<-3 in 'LE16: Wrii, §:e1.ii',_i_.c:rf1s; :"'«Ti'_'i1<:{'S€;21i:e has not filed any appeal g1g;;ai1i;si, the findizlg i.E¢£é*"iea1rn&d Sir1gE.e Judge: '?;.h.a'i the 0}"diE"IaI"I{f€ was ' 'as:1coHs5si.§.E_:_§.ii(3:'1ai 21:3 ':.h{=: Sigma ham me Eegislaiive <:<m':p€%'£'.e:}c:3 "Z'§}"§}§°{};i¥1L3§§._3:E1'i.€f {E167 {>1"<ti§.naz:{:<: zmci i,h.e:*€f0re the deinand fa? , ,5 -(2 a s 3';

'sf' "

1

2, § ¥ pgzymesrxt. sf €E¢:s<t1.2"ic:i%;'.y uax lizxkaéi an an 0r<ii1T1zimc;:<f: W§1';'.::Eé :5; 1::.m:::3:1si.§t:.:i,i<m2-xi €'f2:':.I".§..1'§O'E be savetti Eilid ¥;',herei"<':r<=:. ;«;.:gv'i.:1g{§ <:I2m:3<: of 2-\.I"i"1.t';'I'1diI1g;§ :--'5'x«:?{ asa..viz1g the: a.c:ié{m i&1}§;(i7Ti u ri:§é:{i= i"§i%ge C}1'r:i£12a1n<:e e::am:n0t be Sui-:3:':ain«:*<:E zmd i.h€rs:§'<:»;%é:, fmdéng has bE*,C{3II}.f"3 fixlaé.

77. The zmiy p0Ez'1f,. 1.}1.a:: is rctcjtzifeci 1.{)_bV€':.A{i€;f{?iCiC{:'.'§I1.'~v these E1'pp€¥£11S is as to 'w11e€;,h.ér.._i71i1s3 fiE1CfiI_1g:"£}i.' 1':§:;: iaarned Si_r1g1e Jucflge: Ll§}hO1df1%§{"'~..E'h€ [V'Eﬂ'iC1i3;:§,7. v€)l~ sL:E3~Vé1€:(i{ic)21 (2) of Sect.i(:<11 3 of the Ka1r:ia.ft;:11§;2i ('.I'axat,io11 013. Cer1.sun1pi,i0ns}"!¥;{:1T; 1:959 'Véiniﬁ-:1tir§"d.V__yifde Karx121t.aka Act No.5/2004: _ ' *1'I11<3'c:t1'ic:ity (TaXat:ion on C011sLi{11p£;i'c3n.) Adi; 2004 is; justified or calls {hr §11i.erf7e:'t:1'1s:i_e in th3séAAapp é:;11s?' \?'J¢ h.21\»-*é""'}'1é21rd the ieamed Sr.<:;m2r1s€E. learned 'V:-o_L:::.<;vé1._ +2.:§3'§>T§:£1~§.'ir1g 'fe::»1" the appeiiaimts arxd the iearned Afftﬁﬁﬁiéliﬁ"{:§:3'ﬁ.€3i'&"tf£ Eippﬁélfiiig fin" ms 1'es'p0nd<:nt:«Si.ai<3 in 21.1}; these Vajjzpéézzla.

9. "fhe Ee21}.';1':€:€i 8:'.(:{31,1.§1§sé%§ and Ee21;"méd C-{>u:'1:'~3eE 2§_"g3p<;éari:1g £03" the 21§§'p:31'le~m'£.$ :'€it.<-3.:'a1Ii€3d 111"):-i <?{)':"1ter1i.§<):1S misseci in the writ pe£,'ii.i0zas e1EIe:g_:_i1'1g iherzt ihe A:n€z11d'i1i.gf£Xa%Ti. is uncorlst.iE.L1£.i0:'1211 E-':55 it is n<>1.hing but. impusitiiml OE...£:Es:*e::i.'s=i'«;:%f:?y3 tax linked to pr::7d'L:1(:i,ion £.110ug;h ii. is (?£1HEi)'LlﬁZ!.§§€(1A""£15 13;»: ' payable on cQ11.3L11':1p1':i0n and the séiid g/3\;:yi1s:%x?':.cii1:1g.ACE. ifS"a1sQ". C()I}[}"£1§'y {.0 2'-'m;.i.(:1e 1.4 of the Cor1&3tit411i_i<$§.i:V_ Uf I11chv_:1A}':»1':3 '{.11eré~~.£S'~ no Valid r::'I.aSsificaLio'r1 am<mg E'.1§"euéip,pe1Ia'11L3Vwh§3_: 211%: Iirﬁpcssed with eieciricity tax ,::£11.c_i Ofs.'f')..éI"' .j;F;1;é3-£§r1s 2ig§2:i2":S'1h whom e:Iec:1:;~ici1:y $32: is not ievied, .}hav'1.1<1gJreg;1T1"d_'3;;d {the object of the parent Act f;h'a.t'«@1é:;r:'tri{§i'Ly: s;.I3.ou_1€l~.h'i3.gj d.i1:A.fibL1ted LkI1.ifOE'ITiIy and z2:j.if01"rt1'x£;w;.iiI' 7fshn_1.i3»d ' be cdihietrteci from 2111 (:0I1sL1.m€:rs and t.he7:»3.id CiasVsi'ﬁ:_c:a_{.§01ji"hg1;:; no n.e,x:us 1.0 the objeaztti SO'L1gI"1'('. to be:_;1céhi<5i%x:*CViV.V .I1§V~.\,x?a1s 'also co11te1'1d<:td that the SE.a1:e had ,__m2:d_.é' p_F<:>11;hi§se idi:ha:"'ap'pe1.1.a1nts herein thzn' they wouid be _ €::;e:1}:1pi£:rj'h§T:fG:;1'=p.21yn1em, of eie:<:'Lr°i(:i'£.y tax and accordingly €}s'f:1'Ei[)i'i(}'1'.}."h":.~;'*i:Cf<3I'E§ have 211530 been pzisssed. However. imp0s~itiCs:1 of e§€ct::'i{:iEy tax wrgtxid be <:0nt4;'a1*y to ihe p1'€)I11iS(;' " r:3Vé2.hé1':3 by that State 'hr; the p€[iU.{)}.'1€I'S arlci :.h€r€tfbr{:<. the 31233.6'. is <:s=i;c::pp<2<:i fr<>'z1';. g{:»ing b€"fhiI1f§§ {.116 p:"o'1*:1§se Ehai. was :na2.de ta 245:» E;'.l*le a;:p:--:ll;-1:1€is§ E.'-':1'lC§ l4l'2<3:'::-:l.'<m;%. il'1<~3:y limve. piszaded :..'m:é ;7;z*im_7iple mi' ;3:'<3I1'§.is-seaééry €?ssll<>§:sp<~3l {",?()E'1i.€iT§3{1i'§'1g E;"m21i, S':'.e:l.<: cutmid 'm'3i_".-.l'1a¥&:

lea-*i.<»:<:l ele<7lricii.j; {ax on {lie appellar1'f;s. ll:

€3€)I'1l€I}.d€d by ihéi l<3:«;u°r1e{l c:<)ur1sse§ z1p13€21tr;'i'§;_§ .iT"€}lx'<.'" zsgpprsllazrms that tax 155 levied an ill.';r::*";i><-::'s€).':'1s axflﬁ)' g:{:":::_{'liuCLcf:_V V €:l<:::l.riCii.y and c~::::1s3:.m3e this 52.14116 é?_1.1d:__t3tl 'l,l?1i~:. :§erssQ:1:?§ll"*£;Vli<:: <:0r1sume~. ele<:t:°ic:il'.y by re<:eivi11g"'é:he elé'{7tV1"i::il.yl .1f1'<:*1'v:%{'c';£7 ..r:F:~£arg3;e v and it is; well settled that {~:lec:1,ri_{:"i1.y"a:;a:1r10'{':1:26 s1;§31'ed and produciiorl zmd c<31";.surr;lp'iiicz1 3%?-,E;I:fi1Ll'l'£:fcif1>ti'()?L1S and l§here'l"91't:, levy Of€31(i'(fl,I'i£fl'{':j,7V"JCQEQ iI"1'll't:§r§<:f?*.mf:31id_ir1g'. also linked to p1"OdUCtiO:{3:. ._;:e:~3p.:§{L:1.l 0l'lll{i?hich State has no iecfieslazélivcz zédml }_("3JE.{3}EI1,(:'t tij>.rj'ass §.l1éV'€3IlE}.(?l,IIE(fE1i.. Thﬁ Si.ai,€3 can pass an e--1:21ct1nE:fil._ 'le\_jy';ng:.,; the electricity lax only on (tor:s,::,.1n1pt.ic§:"; _{v§3l"i3}'.f3C1:}f'v§Cll';\,l under 'EZ:1E'ry S3 of List IE to the l . Se'v.eCntEi:L V.S§:h.ed11Iel 7G'f"i:i*ie COl'}.Sl'i§'L1liG1'3. .f<;Jc;:;;I£; furf;'.l":<::° su§3mii.'£.t--€§ S2": K G Raghlzxvan... E62/3';'.]E"i'i.t;°:<.Tl""S§7,C£)U_I}S€l 'izhai the A1';1er1di:"3§.I,§ 226.1. is a l"av0m"abl<: ' l&:§§,lsl21*;:.io'n and its w:>;"cli;1gs E2_I"€': {:a11'10L1£l21g€d in €3.xe::1"<:§$e Vl5e';};i$'lai.ive% <:<>mpei,en<:é:': wh_l<tl': é.§§{:% S'l.al.<=: =:1::sess nut hawré, {,0 ....fr1':pe:3$€: 1421:»: 0;: §}l'(}dl,1€'iI§{)Il. and sizméé {he ;3md'u{:.'£.i{>r1 ancl 2,6 STA"£_'§i'; GP' FE/§,£". 6,? {}'§'E;'-{HRS {£2004} 2 SCC 24%)} WE1:?%2'c%im (E26 2--.i011'§i)E€ SU}}I'€!"§1(-E {§<3'a;:1*E" E12155 {}§T3S€§'V(;"{§ that: E.:-ivy Uf €1€'{ﬁ$1I'E€fii.:,»' mx c:':e1z3.1'10f: 1):': iinketi to pmd:.t»cti01'1 amd i.h.«;§* :§'3.ij£:Iiy';', Gc:>ve'1"1'm1e:1i. .l'122_s5 no jL11*isciE{:1i.:'{>.1'1 to Eevy e1{--3{?'£.1'i(:.i.i§f:__'£.££:5é"?;3.f1£s;§€€5 is p1*{>d;zci,i(>11 215; eieciricity c:;mn<)2 be sLc>r:';:d _:»2'r'1d--.§§:=Q:i1.:<::'&§{2::__ and C{}US11.II1pi'.i(}I1 woulci be sinmii:é1:z'2eQ-L?Q7 COLIEISC1 have aisc) §.'€1i€C§ upo:2V=;;;:;_;':»1 wh<-::re.i.n fhé-Z' E~Io'n'bIt: Sup1"<«::1'1e the Madhya Pradesh I?*Lie(:1.ri(:ii::'g§,?'~.I_)L11'§.} 2§?§1["; :«lV_?f3.;v%VIL}L9«.;3:r0xficwI'AiA£1Vg;; for levy ef duty" on the c:onsL1z:113'§;1_Q:.ﬁ. e.:1ergy under Section 'C}'f"':{_.:,I'.'.'1"f',' §'E:é3VJ".c'E-V<"._",i'.v..E".(£~i'C€T£'1E1iI'l si.21iL1f_01"y €Xcep'Eio:f1s.

12. "Has; VEe;1ri;§:dV'Adyb::::at.e Gena;-2:1 appeari.r1g for the Stai.eV,$§é§?3z13iEtedV'1,E1.:ifVi;he:£i'r2ding of the 1ear11ed Singk: Judge irﬁpu_gr'1s>:d' ix1.{h§:se writ appeais 11c)id1'1:1g; that the prc3v1'sions szaé" :32;3a:f";_---Vsse"::'€:iLr.1 E§?;}":0i' S€:(3'i.iO:'1 3 of the K21r2:1.21i.21i~:a €k:c:£,1'1'ci*[:y _A::Ieri'€E-111.63%,' $621.. 2003 as «::o11s¥;i"iu2.i<):121I, is 'jusi,if1'<-2d.

."'--«F:§é1:7I1Tr:ci Pgci1~*<>£:aiT<3 Gexaerzii. :~3'L1E:>.1:12'U.€c§ £11123. 'i,h.eugh the " T:U1'<f§:1-e:--zi<:e might. E1:~2*~;re s{3L1g}1'£, so 1€:v§.r iax on j}FOCiLi{'iEl§{)EL the G3'd2'ne"::':zc€ has Eszzpsed and has; been 1"<-sgéczziieci as; <9' Q ,f_ r._1 A 27 ,?'u:11<§:1r:i§§1g,;§ Acﬁt. wa.:~3 e2'12iL:%.:;%d <::v€:1': i3<3:f<)r€ the §3eI*i<}d 05 C3I'd;i.{1E-1I1Cf;' W352-E (war amd i'.I'1erc:%f{)1"<:% the CE)E1Si'.§§,'L,LE.iOE1&11 vzzzlidifiy of ihff Ozrdirlarlce. W215; C(',)I1€~S§€1{;EE"(fid {>111}-' for the _pL::q;!<3_s'€ of fi1'.1.di11g ass if} WE1et:h€ér a£:E1'0n 'i'2.1ke':1 Lmder the OZ'C§'i'§'}£1{iV€Q_h'L€?§U be 5:-"szlvcd Lmds:=.r £1.16 Ame:n{1i11g AC1. and .540 1'°ar_2"s_% _Lli'f}§7§}1v<}.§;€iiiti1z§g; {>5 the pt"€)ViSi01"1S of s-3L1b+:3ecii0:1[2} 05 S;ec>ti<)_1A1'3;V (if "lie §t§2ir3:a£:,:i§;_a} An1e11drI1.e11.1. Ad §I1}pL1gf1€d ~il_1 i:11{:--Sc:2"V. wri'i.[f§:r;§;i.1.iA{)1.1é§. {E€)I"1C€}I"'I1(3d, it is clear £1131, levy f;53_c§i3 c0:1Si1mj'3iiQr1 fpr which the Sfgate has 1eg.isia1Ei've.¢ <:0:."I1pét<s:f:ce' '-1:0 impbsé tax on consu.mpt.E<)I1 under Entry-1 V'53 "of" I,.isi'*..1:i.Vt'._(3 the Sevezﬁh Schedule to H316"CVC§E1S'[i:'g,L1{i()Ii;': '$116 appeilantss were Eigﬂoie ft)1'Av§}ay1I1:?:'1§i. _{j1'.a:§Eeci.r:'ci{j,J tax. Eiowever. they were exempted. fmrn ;)'a,y3=ﬁe1ii'Q_fTA'uie.::t.ricity tax and when E118 State had to _I'aiSe4'éiF{d1'11Q1i:'ia1';f€Vf3.f111(E to rnee': the drought sit.u.ati01'1 'V'~._a.11d __f}1e%_..a_ddi1:{)I1éii'"t;i€1"§1and for eEec1.1-ieity as si.a1:ed in the 'OE)j(;VL'Ct.S ';1.:1€i. 'fe;3§s'311s of the Anxending Ad, it was; thought fit §)}:7'f.hE§ E€giSi'ﬁ£I_i,'u}:F€ who had COIE1p(;'itf31'1C€ {,0 iegisiaie, for levy GE' ,_'{;;i;>s: on ~.c::0ir;3_:;L1r1'1pi',i{311 azid instesaci <)f1evy;123g elddmoiaali tax an "Lf.€)1T1S°Ei.§E1€:'.i"S WI'1C} awe a.I;'<3a(iy paging ei%:<7t:1"i<:it.3;' E12-13:, the ' pé;rs{2::s~: Wm: .2'u"e <%:=,2<:@mp'{'.€r€i f:"<>rn pay*112et1t' of eEe<:t.:"i:tit.y $21):

.-'1 1 5'3. 9%, wk' .w «if 23;

€r3;I'1 353%'? :%::':p<>5s€CE W"§¥.h {E13 e§€<:E.§'i::iiy £2-'EX fan.' as E§;1.'2.ii«:":d ;3€:'§0d and 6'\J€'.§3 in thét AmeE'1(ii:1g_;§ Aejt §'j§'1€ §i)€f'2"i{}d {(3% wE"1i::h ¥;.h::*: Ecvy of €I€(',E:"'i.L::iiy tax. has be-%€:1 3Impc:)s5ed L1.p{EI1 the &Zif}1}€:¥11&1I'}{,'§ \:{22.S §1."<}m JSMIGMEOGS {,0 .1""?""2«-G04 £34113.»-* and 11'I"1<5rc>.21fi.er ;'1*«:3-- ba1$ been Ifiadfi'. to the appe11;2mE.sg Tha §eja,;."f_r1édA:ivQea1L,€* Germmf fmiher sL1bn1ii'.1.eci 'i.ha.i'. §('3":iy issR:53,IE§i 55%ia1ssi.f}<:,aifi'Qn 7 and <?1as355i..13C:211.f.c}11 has}; z.1€xz.':s , H} £.1:1{-;-. (ﬁﬁjﬁ-3(E'i, :~3.<§;.:gf:i'7 'mp 'bf? a<:i1ir;av€d and the-: naexre faci tit-3V::"'~1,11r3 p€i:ifi'<2:1é:1"$"'»g1re also purchasers of €§f3.CT.1"i.C',i'{,}'}'~&VOU..1d'mﬁL)'i ifﬁlwﬁily xvevij/' ':;£fI'ec:i: the power of the State 10 1'I11.p{>ésf: L'Vi*a§;;:" 011.>Vc:.{j'm$u'}1'1p1:i(>I1 as the

2.:pp<~:3iants xvQu1'd_"_he éjiéctricity tax an c0I1sun7{pii0Ii = » _ 13.31 'sz.1pp£1r{.-sji'.f,h13§3é'«:€ﬁ>nien1ior1s.; he has relied upon the d'(v:€:£s-3101:'u€3i'..:i11'c:v.v}}':>ii'bié. Supreme Court in E'§UNNA.'E}ir"{.I"

V' "v<:'£;1A<:'§iU-?ii;NI"- ._MO0'I5:':;' «VNAIR vs S'T'A'i'E OF KERALA & £;l'J{}'§'}"i}'::§'~7€,.V_&{_?=,}fAE<':._{E362} SC 552} w}'161'«s3ir: iii. $1215 beta} obss<--z'z've::i {hi-};L"_':.Vh€ E.{i.1<»3 S1::ai:e 2.3;r1:ié:r Ixriziitie 265 Of the CQ1'1.Si,i"tL1i:'i0r1 Kxfeeid w'i':'};2 iArt':cEes.-3 13{2§ E5: E4 of the CoI1s*:it.u1..iaI1, the sa;:<>p<-2 ,,,,:§f'i7i:1i:é;=°'f'€:"&;2€:<3 2"£'f§__faz'd§E"l§§ '§.2iX§I1,f.§ :'5«i.;1E,L.11€ is §:':1'}i§.€ii 53;' vi01.e?z1',i(>§'} (>§ 1#'u':T',i<:i<: 34» {3f the C:}:1$i§€.uE'.io1'1 and 'She mer€?= f::1{";'{ *£:E1a'i the 2%?

2-1pg:»%3E§a:1is5 29;§g;2s..ime;':' wh(m': :::Ee1'z1;e1;<'2<i far 3.32:1},--'21'}a:*;:'1E. of 9§€{:i'.1*i<::§i}-* {ax is 1£'1'1:-,1§.§.€;' 0:': C021sm1'1'1p§..i.:>:'1 who 11':2.1y 2-2.1.50 hE£ip}f}€1"§ 20 be the prc)d1,1e:?:ers.3 w(:zu.§d mm'. ITLGEHE i}1.a.1, 'they ants: am. (';()E'E£t"é'i3v1"£1:*5;?5_?'f'}}.(it}f' ek~,c,:i'.ri<:'i1.}r ami only p1"()duCe1"s 91' e:I<2<::t,:°aTc:£i;y anc§""'i,h¢17f:fc;;v%;gm SL1c:h ievy is jusiifitizci.

14. }-{(5 has ai:-so 1'€31.i(-Ed z:p:):1:'A:1.f1c:"'1}.t€e €}<:c:."i:sitia2'2 H()r1'bEe Suplfeme Court. in J €>VME':[ﬁI#1S S":'Azg7_*:~;',:C6§f v§AfgD_i-{V923, PRASDESH [AIR 1963 SC ,whefe1nT_:£.heVf§I-Ionible Supreme Couri has n;:}ej:é a Consumer happens 1:0 be a.V3,)r0du{3ve:;*..w01i}:§axiqig-.{11é*1~§(:'"hir1'1 sxempted from payi11g V. his iﬁé.':é.;1V£$4€aVVrfvé2'1<i.;§i:i».u;:»<3:1 the decision of the I-iorrbie supreme' *C€)L1r{ "in 1~-mi1'I::1, AM) RESTAURANT Ass<;:C'1';{;":o1€ f0"m12V1"2s vs S"I'ATE OF KERALA 5;: O'f}-EELRS {*=,§£"€.H' 39%} S;C. 9}3} wE1er<;=in. é}r;<-3 HGz':'b1{: SL1{}I'E'..I}'1£f Cmzﬁ. has "i2;i<:§'_3ﬁm*f;:i'--«'é,}1<:*.Tp.'ri'§aeti}31e$ 1'eiz1ti':':g to c:Ea3SificaEi0:1 and rzexuss whiéh a.§fi:>';2;5:tesssziry 1,0 a<?hieve ihf: obg'ec1.ss 65 {he Aiti, 2, 1 \§;3gé~

2.} .16. '.'§"be E€a.med Aezix-*<}{:tat:€: {E-9119121} s~:;u.'bm'ii.t.@<:'£ ¥_.h:¢:'i; §;'.h€1"€:

ca23m>'€: be:-_>. esa'i,<}§;»p<::1 agziinst. 4.-,h_::~ 3%.:-1t.1.:'t,e%. in $L1§3p{}§'{1 sf Eras; €.§{"}I"1L€3I1T.i()I1. he has alssa relied upzm E§'i<;3 £1é:c:issi{::i":)§*_ih_§é Honbie SLE{.)I'£'H1f;'f Cozlrt in M/' S.Sfb1AR.E\«'IA * R'£§PR'E:SE3N'F'ED BY m_>.s:~~1_ARMA Vs; »A@QV13z:;;§€':§(§£:::€1f'r '@@¥_"ﬂ-91:3 & 0m1:~::Rs (AER 2002 SC 32;} <.xrE1€i"€i1i'.A_Ait"'i":aé*b_éu3.§§ o:5.é§';:,«zr~g£:%::j are f<}11<)ws:

22. It is ."éi_C}L1EL:11y _ VS'{:'.§.:i.1,("§\'C1~.' Eaw ibzii. the prom1'ss01"y 'esaf'0ppic§é1:. E:*ai:n'£3T be ursaci compelling th"e._Gb¥.r5ér'n:I1ré11tf~.Q1: a public auilfitnjty i2.r)mé*a:1ii§i3r '(;u't._Et :'e§)Vfésent.ati011 01"

pfonﬁée vsf:¥3§c':1*~"is "';3;*o1iiibi€L_¢%f1 by law or 'WY"?iC"i;§,_,X3§faS dsgwbjd 5:" 1511:: a,u1h0rii,y or power "_of.;: £116 i;'ffic'é:*f}.oi"--. .i1.E1e'=_(3V0vernr:1ent or the .... _ §3:1;_1b1'i'i:';;,__ _au1j.horVié.y' .10 make. DOCU'i!1€ of A?13r'o_111is?3O;ry"a§ést0p'péI" being an equitable ' d0(':'Ji11Aé',b ii'"m1',:s_t'yie1d piace to the equity, if = larger"pu_bi<ig'i:qt:31*r:st. so requireas, and if it CTEII1 be 'showhby the G-overnmem: or public:

u'a,uVthQii'ity'~.fof*'"having regard 'to ihe facts as t.h'e§,z_V have transpired ihai: ii wouid be =.Ai}1€qL1'iV{'E{b!1§'3 to hoid the Gevernmeni er"

, .§3.1.V1b1i£'. authority to the premise or .'V"iT.t::'}f5£f(iS€3I11£§.'[.i011 made by ii. The Court" can ;~:.gi'£;iSiL*;.C:£i0r1 wmzld net, in 't1:10se3 i__:ti'rcLuI1stanc:es raise the cquiiy in faveur 0f "the p€FS€)1'iS '£0 whom. a premiys or represart-:.11taii0n is made and €13fOi'C'.(;' the pmrnise or representat.§Q11 a§;"a.1Z.nsi, G0v€::"I1.m€:1£ er tbs: gmblic E1Ll1j,hO1'i'C:_.-'. Tb.ese aspérciss were highiighiied by ibis muré. in "'v'21samthkmm1:' Ra::iI1aki:§han "v""e:31'a V. The E3e3a1rd of 'E"'ms;i,<:::::e: 0f t;:i":{% Port of itﬁcxziibzyg f. 2 "~;r~,'fz""'R"° 2:} SE {AIR IQQI SC £43., Sa.1<:s+;«t:ax ()i'i"ia':e:° zmsji ;1r10§11er an M,' 3hI"€('3'. DLlE"§__§I:1 Oil Miiésas and. atloéiher (5-suprel} and Dr. A:=s110k KL:mar° Maézeshve-'21r'i V. State of UP' anti a:1z)t.h.&2_.r-'.__ [1998 [2] SCC 5362}. £--'xbc;\-'6 bei11g é;.h1::

p()--€~3iIi§€3I1._ the @163 1*<;=:121ti:1g '£10 p:'<>rz1is~:~:}<31*3,f"*<.V estcﬂbel has FLO su'ios1.an<:<r. %' T' 1175 This Ec%arr1€%d AdV<)Caf.<3 Gezleijalb has ziléti Lip{)1'1 1;.h.e3 d<3cis'i0r1 of the Hmfble SL1pz'<31Tr,€ €§':;1..s{*:'. in AP. V3 NA"1'IONAL "m:«:RMA1.=';JQfm:i§:A-.COR§>c»'§§;2;i;€<jﬁ (AER 2002, SC. 1895] \v11c§rei:.1 djurt. has heid that the State is 0r1 chhéL1n1pt'.§o'r1 of eIeci.ri£:iE';y" and,mere .£7;1r§.i'.:VthhVL& are 3150 the pmducers 1,-vo}.i.I.::i 1;i0'€_V1:1.Va}ie:£;uiy dif'i}3i*C€i{:*Q:"'s0 far as tax is on cor1sL1n1?::'rs'--.' . AA

18." _V\%'::% ha_xrt;, VgiVv'e§i"«€§a:'efL11 eorlsideraiion 1.0 1116 r:or11;eA;1tv50r1s {if Ieazgméé izeﬁnsei a.ppee1:'i.I1g for the parties and '"s2{::°'L1*i.§21iiiz*eA93; "'i..hé: Ii1aiféi'ia11 0:': :"<3<:<::"c3 in the ﬁg.-§.h€. ca? the by the Honfbit-2 S1.1}"JE"€'E"I1("3 Cmzri; in ihe deCi.s§i0r1s~.reL1i.y:¥c§ apex: by $116 ic21mee:i ::0u.r1$e§ app<~::zu"i.I1g for V ' ~ 1-.h<»: §32%.fL§§s%s.

'...+& Ex) 19' "E'§':e: I§"iE}.i'.c';'-."_{'i2'i1 on :"<~§€:<§:*<£ w(ml.£E atzleayiy Sifmw 'i.E1::*Cz. ihff:

§}<3f1§§.ii}'{';€iEZ'E-3 are azggricxfeci by the <>§d€:r 0f the E.e:21:'1'1<?Ci Sizigiss Judgge <>r11:; i.nss0fa;° as 1%. uplieid the <:m1st.ii,u1Iianal v9_;§'id;.i:1;§:"a:;i' SLii.b~S€(':'{',i0I'1 [2] 0f E'~}ec:1:'.iGz".: 3 of i;.h<;>. K£1I"I}£1{,i1}§:€i:"EI_€f€f?L.§;§€?ifQ§".7 {'Eaxai;;i<)n cm, C(}iEE§¥.EII}pT.i€311) £7¥.{?.E,,; ~~:':.959 z:.11'::£;*::1?Qs:fi' _'\»?'ic¥v«-_-7 'V Kzzrzlataliaz {§{."E. No.5,/'2(}O4 by K£i1"HE111f.<§i.ki.'J1'_:§E(?t:fi.(?i"{,:-ﬁx[i§'éE_5»;iéi;.i:iE}§§fi:

on C{3I1S1,L§1'}§3U{}1']} [A1r;e:1d111e1:»i'}_ }§;,:§,, 2004. .'_ﬁibr:-_j c:bjc.:71z§-Viazad 2 L re21$011$ F01" enact,i11g the__5said 1§g:é...f1as begin ssi£'ﬁ.,:«:;:_i zisfikillows: "AmeI;d"ii1g Alctf 5='of '2'{)__O--4«.~ Du1'ing the ' _:1" <-Niexv or V' pbj»ver«..:'se(:tor... A by the Chief n:1:_1':"1is'§:%ar of: é1=i'?'=*"'Sé1:3f:;er1ib€i£}j 2003. ii: was dc%ci__dk%xd,.';'.i'o' i;:g%fcas<:" 'theié hours; of 3 phase :p0'v:J:ve_:" s:§'p»p<Ey-'fjin ' 1*:1.ra'{*.:ai'eas to 6 130 um 21 .... égy;;_:;g .,_vC>i.1.1_h '1G___ho.15;1rs of singie phase 'S1:Tp_p1y.'V':V' _'E'h.,iS V'.-*'()'L1"1"d requilfe aciditi01"1a}

-- '13u.1V*(;h:a.$e~ _ E)£7_ }3.()W6'I" and wouid impose "£i,dC'i§i:iOI'_i£i.1 'i3;--z}[:'1':1'e:aI burden. on KPTCL and the Staﬁne "G'E}R'tEf1"1II1€11{.. Pience, it was '{'.s3C';d.£:d to iévyr e1eci'rici.ty tax on <::nergy ce3i'1:$.1,1I21eci ';h:'0ugh Qapt'.'1ve power ge:1erai;i.c>n gt. i.hc: 1"a'i;:'e of 25 paise per unit. Qf e;1c3rg};.

_ As th£: rnaum W215 urgent. and both H£:Ls_si::«3 sf E.h{:: Karn21¥;;a1<;a Smie 1--i_,,égis1a11L11*e were not in SBSSEOII the 'V "Karx1ai.a ka E,Ieci1*i(:ity {'F21xa$.i0:'2 on {L'{3r1su'mp1.io1':} {AII1€E"1CiI1"i€§.'}§,:} C}1"dir12::m:<: 2003 was p1"()':1;z:iga1€,e:*d.

3% 21%.. It ezjrieaz' fhai. xxzimé: 15 {:E1:~:§i<:71'T:.ge€i <?<}';':si'ii:;t.i:>:1z?:§ 12aIidi'ty of sub--st%c:é,i.<}z'; {2} of Sec1;E<3:': 3 and iihes sgmmr hm; E36332}. Lxphééid. by the: learrxed Sizzgicr J:,1dge3 and it. is (31621? f'1'<§:7_:i i.he pe;"usa.1 Of S€:Ci'.ir3:1 :3(2}<:sf téles Pxiliﬁlldillg Act, 'th211;"*ci§;;%1§jiC:Iii.§f tax at the '1*2zt,e3: of 25 13211556: per' unit 0:1 21%} 14he_.i1£14i'£=.s i3£fT €11::rg%\;*« {é9r1s--311me:~d ':33; any parser; is icévied [till t.AIf4}€«-Vi'i"rfs1.'1'd'af§.e*.g;w{_JL1Vi}>' 20045 which am the 231111.:-3 Q2'? e1r:c:EricAit y-- {%(ms;;:I1,r.1;€d "by'.z{i:'y ' pt'::;'so'1"1 £101, bﬁingg 21 Eic<3n::2e<: \.>\,='E1<V5*»§fz?.5x:% ger1é:7;21{,€:d -:sL:€;;E3. e11€:rgy or to whom ii is suppiied 'fIj_e<2. of (tha'1'§,{@Vb5:21 ;3e3*1's-:{c5ri n0't. being

3. licences: who has gcénerate-dV S1i::h

22. 'I'11e:pe1€i;iS:.1I .()i"«t.1i.r: pr_(2visjT( );iS"'£jVf sub~s¢3Cti0n {2} of Secti<3:n r. 3 :0? .t}i'cV':'A;i1<%T:iCiiIig.. :\r:;t. would show that. what is sought to 11325: lflrgzvieii _u{nd:3r AmeI1ding Act imp ugI1ed in the 'W1'i';._§ p€tif,iOI}SV ancﬁ ix: thesse appeals is, in Subaance, .e§Cct'rir':_i.ty_£;a;§é'--..whi<:h is; levied an C<>r1s;'L1I11p{,i<)n and not on '}'>:'ii:i;.1<:i'§.::2i';v.__ mere fact. {E1211 sows: 9f the ap§:>e1§2;%,n.'t.8 3.1%? 21155' prt)z§u::'é;'S of e:ie£:'t:ri£:i€.y anti ihe fact ihai. <--:iect.z"1?.{:i'iy (:e=1:n.__1.m?; °"bs:% $'§.<>:'e:d and pmdL,:<:1'::ie:">1': arid itonsumpimra; {sf "L%E€é:'(:t:9i€:ii§g £3 s§i2"r:::.Eiei::1<3€>z2s. vamsﬁd mat: :::x:<:rmpi, the ap;}€3E§::mi..e; ' '-§:"(>r:1 pa},-'m€1'"1i <32" C<3r1$1,1mpé.i<::m mix in View of £1336 <E€r;tis'i0:1 af '. :2 ,5";

if éﬁw E'"§{3:1'E>1s;% S?.I§p§'€tE"I"1€? Csmrt in 'EC 1'v§E}'_,LS"s+; {E21556 :"efm"reci "£113 in {.116 ;~.1r'gun1ent.s <'s.§"ie:;m1:2:1 Aaix»-*:}<:a1e {}<3m?2"21?.. in €;'h<:: :1-aaici ___c%2§et, 'the HI<m°b1e Supreme C0ur£ xwazs cons§der'i.:'1gf 'ihse g.>r*<)visa=§.,{3';=?:;i=s'~V{i;£' Cenirai P;*c)\.:-*i;'1<:es3 and 86321:" §ZIem:r3Z{:it.y DL1'€.}?' 55:5:-3.,"

E"1IE1€IiC1t'3d by Madilya 'Pracics§1 '1'21?sI;:1i»,ifTm Lzfiwé" '£='ai':1€%:"3':"1viI1€3n.t. Act I958 {r'\ci, N<3.?/1956) a s11b--s€:*<jti{1~. ris~'ii?;{é/3... {ha said. Ad '€.R?1'1€;'1'€iI1 Lax ha;s""~bec:12 1-$:vi<:éd $2155.: '1«§.:1};e:d Iii} , L <:0m~3u.Inpti0:1 and it: w2__1s; «f'IL§'<!?_.4.3;1,lV_E'3';C_1V £:.}f1E};$_»_Sif1CE«..fj,hf3 §)€3i.itiom:.1'ss who were also the prédVL1ce 35*.s 3:311"; they crannot. be ec3nsu_1ne1's, 'I'h'::V 51.1}?-1"é'I'I'i£".. ' C0:.;iit_ has' '"1ir;%pea1ed ?;.'r'1e saié (:(Jnt'<2mLi0n _a-;f1'd ' _-'meld '21S'~- f011(__)x= Q V' '."'V-'.P'rQd{1t;£5?'._ as defined S. 2 [d~1) of the = Act VE"I.}§€'3€1'i.1'L°$"£1 A}){:'i§T:5(}I1 who generates eltzctiricral energy ax *9-'31f,age tf§XC€€:diI1g hundred volts '"i'nV1* {)vk:_r1 9::bnsumpi;i011 or for supplying to et'h'erss". If we read the 'two definitions At.()get.h'er;" 'V omitting the n.0:r:~essc:3n£iaIs9 .. , .9€3O11St1IYlEE§" woulci ifiC1Ud€ any §)EEI'S01'1 who ':;:QI"1'fSE.EIIl€S electrical f3E1€I'§_?;\/" suppliezi by a p§é'1'S0:"; vahci g6m:a'a"£.<:s ﬁiecigiicz-:1 ¢3I1€3I'f§;§f for his I_s::»'\}vn cc)nss'umpE.i<:)n". Ur1cie.1" 8.3 a persan who ""ge11e'rates e1ecE§.ri.c::213. e1.1e':*g§ 0v@:f humtired. voiis for his own r;:m1sL'1r:1pt',i011. is»; liable to gaay duiij; an the zmiis of eIe:ct1*ica_1 energy czmstixnesd by himsself'. A §}r{>du.cE:--1" <t0::sL1n'11'r1§g the elezcﬁicai ezierggs ;gene;"21.i.ed by him 21250 21 <:<>ns3mner.

ihat is ':1: say. hfi' is 22 pt:-;'rse:}:"; who gzgnsurzxes eEe.<%t.:"ia:21i ezzezfgfy s1.:_ppIieci by §":§§'I}S€:'.if, kiwimi/*3/ﬁg?

L} 39 0:'; tbs: .<.:;z-tie £33." }:'::u:°L:h.a5-:3? {it g<><?><i§:.'e i:1<::lt.:cl1'I1§; t°*.§e<:t:*i<7it:y but ::%x<:l1.1cl§:":gg :"1e\vs3p'aaper$ sshall. fall wit1hi1t1 l§:11'1"*y :34 and Sllzill 33$ subject, ts ;?:r{3visi.<3:f;s 0%' Ei;'1tz'}' 92A. 0!' Lisst E. "l"'21:>,<:'€:3 ('am thc:=, c:onst.1mpti0r1 or 32:16: 11:31" <:011.s'L1.rnpt,i.or;. '<}fF. <3lec:tI*i{:it':y w'i.t.hi1'1 the: me:-111i11g ef i{1Zz1t.1j--.€ must be C0I:$1.:mpt'.1'0I1 within the St;2t'E:(:.--.aVr3:i_l' T' _._ Ilot ?)(;>'y()i1d the t.errit':01"3,-* of the: St.at.é'; ,Az'1'y' "

otl'1r:3'1" SE-1lf;"f or eE€Ct,1fiCi.t,y 55112111 Ce::~r_1.tt'_;}_t'1':3 tc1ft3{--:

Stlbject: to the limits §)r_c)vid_e'd by £{'}f1t:'_\/ SZEQ liven pt1rCI'1as3£t of £:'T§c*.c3t'i'_i<:i"L§~* l'_'»7t7':f.l)t1l.Cil"~,Vl£).€'H available for t21x':3.t',i0I1 which1t't.lWc}=.1l1'cE i*1Qt. be 7 A eI<z(:t.riCity was t10t,>,iI'_lClt£Cll.l3}l€.'lI1 t.}1e,.i.:1(-:é3;:1ing'. of term "g00<:ls". IA p~i.§3(:e of' l€giS13,t:.i03'} used' not 1'ie{:essa.rily {"'c1E1lV'\1vjt'i}i11 tl11é.§_sC'C;5{: of one entry alone; :rt0re_____tlhar1'»__0ne '<:nt._1°y vfmay overlap to ti(3~X.«'€3E" rtfhe "$1;41bjéC_t mat'té:r" of a single p1cc&:~.Qf'--_ 1<;§g,iVslé:fto1ji;t A bare <:o1:1sumpti0n <:>{i.ele{:'t.1'ir:i c.1161-gylesren by one who ge11e1'at:e;s"th{E;v slamf; liable to be t,axe§«.,lt>'y. re§fere11§t.é-3 to"'I3jn.try 'E33 and if the Stézte §§ég.:slVa'i.ufs: n1a§; *chc;0VSé'to impose tlax {$311 (:0-rasijigzptji-QjtzvOf,feiF:cii,:ric1ty by the one who generzﬁes it s.ut:vI%1,«.t2iX wfould not be deemed """ "'t.Ql'l3€ é::li.;f:aX"'-Il(*3C€3S§€i1"i'l"'"OX1 ma1'1u:faCt.L1re 01"

g);"bc§.;-t1ctit3n or é1.;;_1uty_' of excise, V_"":'?i'hc;i*efQ1"e, th.e:r_e.vis no merit in the cont.<-mtion. 01"

E'::'.%ia,3*:';«E::cl 'S1;}('§§1.1ﬁStil and the leam.ed (",*.()1,I..'{1SE'.l app€:a;'ir1§§ fer the z1p'p€l'lét11t:S -tiflgi-21t1=53im:e: the appellz»1I1t&3 31.z°<:: also producrers of j e}ect19§C.jit§;r.¢V21:1d C()'I1S?..E'II}€I'f3 and since: electricity <:azm0t: be ,;s:'e;%g.::§ p:"<}dt1cti0t1 emit c<sn:~'5u:<n§}t'.i:>:; is s;imL:§t.z*me«:ms5 and zvﬁlggké 4&3 tax Eévieﬁ is in fact on praﬁuction @1215; and 11:3': 0:1 consumption, eannat be accepieé' 2,4. The contention of promissory esieppei };}_f iearned SI'.C{}1lI1S€1 and learned counsei appﬁaﬁng :.f§§L'4_tEié appellants Cannet be acceptad in x.j§ew ( 5f' 1:31:j21<1,;.<:::i{:euE-?.:L down by the Herfble Supreme {'3':i:w.;:'9t'.*.. in TRANSPORTS case alrﬁady' refeffe§1"Aa.b0xre.V"

25. The only other c'(>VI:.i,§f;1"';;f};s:;i'1::Vof Szxcounsei and learned c0};1r1sA:%§_' is that there 13 v:i.oIa':i0n In View of the clecisimf in KERALA HOTEL 3:

RESTA'UzRA;NT case cited supra, it I133 been heid as_£o11¢~..§:2s: ' ~. X 5 A "1t"'iS'weEI settled that in order to tax.

_ $61113 thing it is net": necessary to tax every"

% »t}§*1i1_:1g." Sc: Lang as these within tax net can '_~v..b€'.};;e;gitimat€iy ciassiﬁed icrgethﬁr indicating . 'a.1:;'inf;e£1igib1e differentia vis~z?:~vis those Eeft 'gilt and the ciassificzation so made bears a rationai nexug with iha object; sought to be achievﬁé, Q18 Ciassification is ciearijg p€:':'IiiS$ib§£* ané it does not aziaiaize Art. 14 of $13 CQns€i'£L1iior};".

, "b iii.

26' \?s'.%:m-2:: Tl§'§{;'.' c;?<>:'1L:»;é£1E:§<>:1.s miseci by Ea:-3a;m€:d S;j[t:.(_>L'ms-361 emd Iezzrizeé cozmsel 8,pf."_5{:'.'E-'i.I'iE'i§_-j ft}? thé 2;;§'peE.}gx:1_i's' _.__§5;. Crmsidered in the éighf. 0f 2116:. pI"i1"1{fi.pl¢:?:&§ }£s..:i:"§ , _};'1':0_vm:' by th"c._ ' %~i0:1'bi€: Su.pz*<:me Couri; in the 23.boveb.§§;i.igi ;:a.é3<:£s;._ .i'f1;.,i5;-jg iiegag' that: in the p;:e:s3€::'1.'t C2156. :§.h.:1%;'. i;11eV:'s-3 my .;;9i'a<:=s:fit 'ir1tI§1'cir a cton1.eni.i0;1 titzaf: the S's,ai:e _n0t: ' {;i:'2§<>s;éx1 the appt-:H.ar1'E.s who were <:1eCi.ri<:ity tax alone for p21yme:m the object 01' the §321r€:r;g't.'J?"??T§7:::\*;' tog :Vf'u'11i.fo1'a11y imn: all Consurmzrs of;é1_st:i.i°i--r:it:§f;-if'nifivviswgof the provisions of sub» acetic}: (2) 6i7f:'j¢Ctii:h 3 a1:1.'d the Object sought E0 be 'c1Chi€tV€d, it is c€1ear-- that: i1jeré'-. jéé ~,va11'd ciassificaiiorl bemreen the ap'pg=:t£Vant.s"'2:r}Vé:i vQfh€1.?*_ péisons i.£:., {1} persso'n not being a , 1i::ef1cc;@.wv'hQ haS'g'e1'1éra1,e:d energy £2] to whom it is supplied 'f;'«:_3é'[.<§i'»._§€i";e§':fge' by 21 person 1101?: being licences who has gc:_'nVs:rat:_¢d'éptiih. c311e:rg__§3n £211} in 21 Sﬁfpélféiiﬁ gmttp of persons wha 'arc excluded {ro::1*;. pay'n'1e'r1'1, of ijie-.<:t.1*'ici1.y 'tax and all .g}e%st.0;1s faéiéng b€.t"W€er1 the abow: $2-mid '{w<;» ggezzps are liable £0 _pay €:E€€ji,£'§{fii}r' t.a.X_ at the rate of 25 paise per 111111 11:1 ths awggl Eimited periaé {ram 18--EO»208f3 ta 1-7?~28G4« and the "Qbject saught ':9 be achieved by the State is to raise ;zv;§,c:i;ii:{:=I:V3.i V revenue in View ef the continuous érought Situaiéigﬁ .

Ch€}8€1'} the appetﬂants Whg {lava b€eIf3vaIiC§§3r 'CEas:§$':.f:é'eﬁi: as " = appeiiants were not payirig any tax? T.-h¥3;t:::g}"1, §,}f'-1€iVj},5" Egg'; Bahia is pay the same and vs.»**e;-"g exefizpied frsffi the State having taken inte ac<:'v5:;2...1_'x*;'gt 21;} 55- -f§:«::t:$i pgigvaient to the Situation and the the decidﬁd that levy of €l€§:'tI'iCi'£y 'AA'»ir;jb§'0sed upon the persons who E_1eL*'.ff*'j:. ?'..3 ef~:.z"::3--.éxéafﬁgiﬁtécii:§:fé§':n....§;§é.3r:ng elactricity tax as the said: eiectricity tax and it would the consumers who are a£read§,vrvv"--3::fV;ayirV:g* on C€Z>1"iS1J.£}'1p'CiO1'1 to impose addi§io_na1 V_z:111.dV object sought to be achieved. has . ('H *--v.Ar:e:»<iLiS5 sit; the c1ass11'"z:atioI1 and can never be said ta be ar33:ﬁ;r3.fy»_:.M§fé' ._'}€ia:j}ati&'€ cxf Articié E4 0? the Constitution d§ﬁéi§€fi ﬁg;': gsrincipleg Eaid dawn by the Horfbie Supreme

-- V Cami ~.r§i"§%;'r*3d 'L9 above' 6% 1} <33 55?. 'Fi".1.e Ee='22:*:'1::.%d; Singks: J:,zd;,§€r in his; <iet.;1iit:%£E {?.{_'2I1S€:iCi€i%E"21E.Ti(}E'1 0%" me 2e2}.3<'ws:: sgaid ri'122.i:;%r;'.e,aI an r'€;%a:<.>:'s:L has»; .:'igh'{.iy L.t_§3he1ci €116: €.?{}1"iS§.§i.L1ii{)I'1&":i v::11i.€Eii,;¢-T 0? §s1.1}.:s~seC'1i{>:1_ {E2} of Se:ci:i0:3. 3 9f the Amerldingg Ad. 0:": 00:1§si€ie:'2mz>i§ .«:_§i' Vfi.1'1'C 1112:1.i.»:*:ri21E an re<:c:»:'c1 amid the d<3i.a.i1:'%ti <3c)12e;i§,1:3i'é:.1.i(ixrifsf {he K b v::0:1:'.e';11.i<>11s5 mi' lea'-u*ne::1 S§::C0L.1:1:3ei. 2-xzédav '1ca'i:'r'L--<:?_sf§'--_c{)i§1'§i&--se1« app€:a1"iI1g for the E?i}3}3€".11£1T"i%;'.,$§_ 2-m.c1"-.t:§":e 1eam'_(*;C§ J5-';dv£?4)e}2;;i1,é'--.. Ge11era1 21ppe:«;:ring fox" the Sta{?:»_V *c~'ae hoiicfl._th'21€. =pri3y'issi(>ns of sub~s€rct.ic>n {2} of Seifiifgli 3" <:vf"theV"fi;1r"n.ai2£1{a"Eie(:1a'ic:it'y {Taxation on C€>'r3sumpiiOn) 'V'{A1§1e:1.§1Vr;3f;n1,}_; AGE", 2004 is cons!£iL1t.i0na1«a:'1«dEhe §fi:1cii?.§.g2; of 't"r;§f-.1V€;=..z«:f§='1€:c¥ Singie -Judge is; jL1_SEifi€Ci 2111.6 does :i(:s1jé>._a11 £2519 3E"1'1§E:};}L§§'CI"i'CEVéHiI"1 thessé appeais. T *}s3§:} ' AC(:0:*di}:1gI.\f 3.1} tilt: aj3:_p§3T3;iss__21re..--£1is1'I1isseci.

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Karnataka High Court

Biocon Ltd vs State Of Karnataka on 30 March, 2011

Bench: V.G.Sabhahit, B.Manohar