BIOCON LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These appeals are filed by the respective Petitioners in W.P. No. 17369/2004 and connected matters which have been disposed of by a common order dated 22-12-2006 wherein the learned Single Judge of this Court has upheld the validity of Sub-section (2) of Section 3 of the Karnataka Electricity (Taxation on Consumption) Act, 1959 (hereinafter called the 'Act') as amended vide Karnataka Act No. 5/2004 by Karnataka Electricity (Taxation on Consumption) (Amendment) Act, 2004 (hereinafter referred to as 'Amending Act'), to grant complete relief as sought for in the writ petitions.

(2.) Since all these appeals are filed against the said common order and the grievance of the Appellants is only against the finding of the learned Single Judge upholding the constitutional validity of Sub-section (2) of Section 3 of the Act as referred to above, all these appeals are disposed of by this order.

(3.) For the purpose of convenience, the facts referred to in W.P. No. 17369/2004 are narrated.