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5. Mr. Mittal by producing an electricity bill for the HT consumer relating to the month of July, 2021 issued to one of the petitioners i.e. M/s Pali Hill Breweries Pvt. Ltd., submits that prior to the 1st Amendment Act, 2021, the said petitioner would have been liable to pay electricity duty at the rate of Rs.0.05 per unit (5 paise) for the electricity consumption of 1,10,136 units amounting to Rs.5,506.80/-. However, as a result of introduction of the said Amendment, the liability to pay the electricity duty by the said petitioner at the rate of 8% of 'net energy charges' (since its contract demand is less than 10 MVA) has radically enhanced to Rs.55,556.16/- (8% of the net energy charges calculated for the said month i.e. Rs.6,94,452). Therefore, its liability to pay the electricity duty has increased by almost 1000%.