M P CEMENT MANUFACTURERS ASSOCIATION Vs. STATE OF MADHYA PRADESH
LAWS(SC)-2003-12-78
SUPREME COURT OF INDIA (FROM: MADHYA PRADESH)
Decided on December 09,2003

M.P.CEMENT MANUFACTURERS' ASSOCIATION Appellant
VERSUS
STATE OF MADHYA PRADESH Respondents

JUDGEMENT

Ruma Pal, J. - (1.) Delay condoned.
(2.) Leave granted in special leave petitions.
(3.) The constitutional validity of the amendment the Madhya Pradesh Upkar Adhiniyam 1981 (the 1981 Adhiniyam) is the subject matter of challenge in these matters. The amendment was initially made by an ordinance promulgated on 29th June 2001 by the State Government and entitled the "Madhya Pradesh Upkar (Sanshodhan) Adhyadesh, 2001" (hereafter referred as the Ordinance). By the amendment, a cess @ 20 paise per unit was imposed on the captive power producer on the tal units of electrical energy produced. The Act which has subsequently replaced the Ordinance is known as the Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 2001 (hereinafter referred as the Amending Act), The provisions of the 2001 Ordinance and Act are identical.;


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