ATC TELECOM INFRASTRUCTURE PVT. LTD. Vs. STATE OF MEGHALAYA

JUDGEMENT

(1.) Heard Mr. S.Jindal, learned counsel for the petitioner and Mr. A.Kumar, learned AG along with Mr. K.Khan, learned Sr. GA for the respondents.

(2.) By this petition filed under Art. 226 of the Constitution of India, the petitioner is challenging the constitutional validity of Sec. 3(1)(c) of the Meghalaya Electricity Duty (Assam Act XXX of 1964 as adapted by Meghalaya) as amended vide amendment Act dtd. 15/10/2019 (hereinafter for the sake of brevity referred to as "the Act").

(3.) Before the 2019 amendment, Sec. 3(1)(c) of the Assam Electricity Duty Act, 1964 (Assam Act XXX of 1964) reads as follows: