HAREKRISHNA METALLICS PVT. LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These petitions involving similar and akin issues, have been heard together and are taken up for final disposal.

(2.) The petitioners have challenged the Constitutional validity of Sections 3(1) and (2) and Sections 4(3) of the 1959 Act amended by Sections 5 and 6 of the Karnataka Electricity (Taxation on Consumption) (Amendment) Act, 2013 ('Act, 2013' for short) insofar as levy of tax on consumption of electricity by captive generative units is concerned inter alia assailing the notification bearing No.EN 27 EBS 2013, Bengaluru dated 24.11.2014 published in the Karnataka gazette dated 19.03.2015 whereby the rate of electricity tax to be collected as electricity tax on captive consumption and auxillary consumption of electricity generated by the captive power generating plant/co- generation plant is fixed and the consequential demand notices issued. FACTS IN BRIEF:

(3.) The petitioners are public limited companies registered under the provisions of the Companies Act, 1956. The petitioners assert that they have developed, designed, engineered, financed, constructed, operating and maintaining captive electric power generating stations at various places in Karnataka.