- (1.) This bunch of writ petitions challenges the notification dated 13.9.2012, issued by the State of U.P. in exercise of powers under Section 3 of the U.P. Electricity (Duty) Act, 1952 by which electricity duty has been imposed on the rate of charge which includes demand charge as well as energy charge. In some of the writ petitions, challenge has also been raised to the provisions of Section 3 of the 1952 Act insofar as it authorises imposition of electricity duty on any other factor apart from imposition of duty on actual consumption of electricity. In writ petition No. 61172 of 2012, counter-affidavit and supplementary counter-affidavit have been filed by the State of U.P. to which rejoinder-affidavits have also been filed. A counter-affidavit has also been filed on behalf of the respondent No. 3, the Corporation which is distribution licensee to which rejoinder-affidavit has also been filed. Writ petition No. 61172 of 2012 has been treated as a leading writ petition. Learned Counsel for the petitioners in other writ petitions have proceeded with their submissions relying on the counter-affidavit filed in the leading writ petition. Most of the writ petitions have been filed by the companies, individuals, who are consumer of electricity from the distribution licensee. Leading writ petition No. 61172 of 2012 belongs to this category of consumers. Some of the writ petitions have also been filed by the units which are themselves generating the electricity and also covered by notification dated 13.9.2002 modifying the rate of electricity duty. Writ petition No. 23967 of 2013, M/s. Jaiprakash Associates is the writ petition of this category.
(2.) For appreciating and determining the issues raised in this bunch of writ petitions, it will be sufficient to refer to the pleadings in the leading writ petition.
(3.) The State Legislature enacted U.P. Electricity (Duty) Act, 1952 (hereinafter referred to as '1952 Act') to levy a duty on consumptions of the electrical energy in U.P. Section 3 of the Act is the charging section which empowers the State to levy electricity duty determined at such rate or rates as may from time to time be fixed by the State Government by notification in the Gazette. The State Government had issued notification in exercise of powers under Section 3 from time to time, A notification dated 3.1.1997 was issued by the State Government in exercise of powers under Section 3 of the 1952 Act by which electricity duty for the purposes of Section 3(1)(a) was fixed as 9 paise per unit. For electricity energy used or sold to the State Government 3 paise per unit. For the purposes other than clause (a) and Clause (b) of sub-section 1 duty was fixed at the rate of 3 paise per unit. By notification dated 6.2.1998, modification was made in the notification dated 3.1.1997 by withdrawing the electricity duty as provided for at item No. 4 in the notification dated 3.1.1997 in reference to clause (c) of sub-section (1) of Section 3 of 1952 Act.;