STATE OF MADHYA PRADESH ELECTRICAL ADVISER TO GOVERNMENT OF M P REGIONAL ACCOUNTS OFFICERS M P ELECTRICITY BOARD BIRLA JUTE MANUFACTURING CO LIMITED M M GADODIA Vs. BIRLA JUTE MANUFACTURING CO LTD

JUDGEMENT

(1.) SPECIAL leave sought for in S. L. P. No. 8870 of 1982 is granted.

(2.) THE State of Madhya Pradesh, its Electrical Adviser and Regional Accounts Officer of the Madhya Pradesh Electricity Board, have filed the above Civil Appeal under Article 136 of the Constitution of India, impugning a Division Bench judgment and order dated 1/05/1982 of the High Court of Madhya Pradesh in Misc. Writ Petn No. 320/80, (reported in AIR 1982 Madh Pra 225), wherein it has been held that the rate of duty payable on consumption of the electrical energy under the Madhya Pradesh Electricity Duty Act, 1949 - "the 1949 Act" in premises of M/s. Birla Jute Manufacturing Company Limited - M/s. Birla Ltd." to which the Mines Act, 1952 - "the Mines Act" applied, was required to be calculated under Item (2) and not Item (1) of Table to Section 3 of the 1949 Act.

(3.) WHILE, the correctness of the said judgment and order of the High Court in the present appeal was pending consideration and decision by this Court, the State of Madhya Pradesh enacted and brought into force the aforesaid Validation Act what has been impugned in the present writ petition by M/s. Birla Ltd., is the constitutional validity of that Validation Act.